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Exceptional Items - Additional Information (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | $ 20 | $ 56 | $ 36
Tax on exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Current tax credit/(charge) relating to reorganisation cost | 4 | 11 | 13
Deferred tax credit/(charge) relating to litigation costs | 6 | 5 |
Current tax credit in respect of acquisition costs |  | 2 |
Current tax charge on the sale of a minority investment |  | (2) | (28)
Deferred tax credit relating to associate investment impairment |  |  | 7
Deferred tax credit relating to integration costs |  |  | 6
Deferred tax credit charge impairment right of use asset and fair value gan loss contingent purchase consideration | (1) |  |
Deferred tax credit charge impairment of management agreement | 13 |  |
Deferred tax charge relating to 2014 disposal | (2) |  |
Exceptional tax [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Current tax charge (Credit) |  | 5 | (32)
Deferred tax |  |  | 109
Deferred tax credit on unremitted earnings provision |  |  | 10
Pension scheme settlement [member] | Tax on exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Tax credit relating to pension scheme settlement |  | 6 |
Current tax charge relating to pension scheme settlement |  | 5 |
Deferred tax credit relating to pension scheme settlement |  | 1 |
Consultancy expense [member] | Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | 6 | 25 | 24
Severance Costs [member] | Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | 8 | 18 | 8
System Fund [member] | Exceptional items [member] |  |  |
Disclosure Of Exceptional Items [line items] |  |  |
Reorganisation costs | $ 28 | $ 47 | $ 9

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- Definition The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 98 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_98_b&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2019-01-01 -Paragraph 33 -Subparagraph b -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2019-en-r&anchor=para_33_b_iv&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph h -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_h_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Current tax arising from acquisition cost. + References No definition available. + Details
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- Definition Current tax arising from US pension scheme settlement. + References No definition available. + Details
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- Definition Current tax arising from U.S. reform. + References No definition available. + Details
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- Definition Current Tax Credit In Respect Of Reorganisation Costs. + References No definition available. + Details
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- Definition Deferred tax arising from US pension scheme settlement. + References No definition available. + Details
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- Definition Deferred tax. + References No definition available. + Details
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- Definition Deferred tax charge relating to 2014 disposal. + References No definition available. + Details
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- Definition Deferred tax credit charge impairment right of use asset and fair value gain loss contingent purchase consideration. + References No definition available. + Details
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- Definition Deferred Tax Credit Charge In Respect Of Management Agreement impairment. + References No definition available. + Details
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- Definition Deferred tax credit in respect of litigation costs. + References No definition available. + Details
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- Definition Deferred tax credit integration costs. + References No definition available. + Details
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- Definition Deferred tax credit on unremitted earnings provision. + References No definition available. + Details
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- Definition Deferred tax credit relating to associate impairment. + References No definition available. + Details
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- Definition Disclosure Of Exceptional Items [line items] + References No definition available. + Details
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- Definition Tax arising from US pension scheme settlement. + References No definition available. + Details
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- Details
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