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Goodwill and other intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Goodwill and Other Intangible Assets |
|  | Goodwill $m |  |  | Brands $m |  |  | Software $m |  |  | Management agreements $m |  |  | Other intangibles $m |  |  | Total $m |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2018 |  |  | 377 |  |  |  | 193 |  |  |  | 745 |  |  |  | 71 |  |  |  | 13 |  |  |  | 1,399 |
Acquisition of businesses (note 11) |  |  | 83 |  |  |  | 58 |  |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | 147 |
Additions |  |  | — |  |  |  | — |  |  |  | 107 |  |  |  | — |  |  |  | 5 |  |  |  | 112 |
Capitalised interest |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 5 |
Disposals |  |  | — |  |  |  | — |  |  |  | (72 | ) |  |  | — |  |  |  | — |  |  |  | (72 | )
Exchange and other adjustments |  |  | (5 | ) |  |  | (1 | ) |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | (10 | )
At 31 December 2018 |  |  | 455 |  |  |  | 250 |  |  |  | 781 |  |  |  | 77 |  |  |  | 18 |  |  |  | 1,581 |
Acquisition of businesses (note 11) |  |  | 70 |  |  |  | 189 |  |  |  | — |  |  |  | 45 |  |  |  | — |  |  |  | 304 |
Additions |  |  | 4 |  |  |  | — |  |  |  | 98 |  |  |  | — |  |  |  | 6 |  |  |  | 108 |
Capitalised interest |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 5 |
Disposals |  |  | — |  |  |  | — |  |  |  | (22 | ) |  |  | — |  |  |  | — |  |  |  | (22 | )
Exchange and other adjustments |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | (1 | ) |  |  | 1 |
At 31 December 2019 |  |  | 529 |  |  |  | 439 |  |  |  | 864 |  |  |  | 122 |  |  |  | 23 |  |  |  | 1,977 |
Amortisation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2018 |  |  | (140 | ) |  |  | — |  |  |  | (281 | ) |  |  | (7 | ) |  |  | (4 | ) |  |  | (432 | )
Provided |  |  | — |  |  |  | — |  |  |  | (36 | ) |  |  | (3 | ) |  |  | (1 | ) |  |  | (40 | )
System Fund expense |  |  | — |  |  |  | — |  |  |  | (37 | ) |  |  | — |  |  |  | — |  |  |  | (37 | )
Disposals |  |  | — |  |  |  | — |  |  |  | 67 |  |  |  | — |  |  |  | — |  |  |  | 67 |
Exchange and other adjustments |  |  | (2 | ) |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 4 |
At 31 December 2018 |  |  | (142 | ) |  |  | — |  |  |  | (281 | ) |  |  | (10 | ) |  |  | (5 | ) |  |  | (438 | )
Provided |  |  | — |  |  |  | — |  |  |  | (35 | ) |  |  | (3 | ) |  |  | (2 | ) |  |  | (40 | )
System Fund expense |  |  | — |  |  |  | — |  |  |  | (46 | ) |  |  | — |  |  |  | (1 | ) |  |  | (47 | )
Impairment charge s |  |  | (49 | ) |  |  | — |  |  |  | — |  |  |  | (50 | ) |  |  | — |  |  |  | (99 | )
Disposals |  |  | — |  |  |  | — |  |  |  | 22 |  |  |  | — |  |  |  | — |  |  |  | 22 |
Exchange and other adjustments |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |
At 31 December 2019 |  |  | (190 | ) |  |  | — |  |  |  | (340 | ) |  |  | (63 | ) |  |  | (8 | ) |  |  | (601 | )
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2019 |  |  | 339 |  |  |  | 439 |  |  |  | 524 |  |  |  | 59 |  |  |  | 15 |  |  |  | 1,376 |
At 31 December 2018 |  |  | 313 |  |  |  | 250 |  |  |  | 500 |  |  |  | 67 |  |  |  | 13 |  |  |  | 1,143 |
At 1 January 2018 |  |  | 237 |  |  |  | 193 |  |  |  | 464 |  |  |  | 64 |  |  |  | 9 |  |  |  | 967 |
Summary of Carrying Value of Goodwill and Indefinite Life Brands were Allocated to CGUs for Year-end Impairment Testing | The carrying value of goodwill and indefinite life brands were allocated to CGUs for year-end impairment testing purposes as follows:
|  | 2019 |  |  | 2018 |
|  | Goodwill $m |  |  | Brands $m |  |  | Goodwill $m |  |  | Brands $m |
CGU |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Americas Managed |  |  | 95 |  |  |  | 289 |  |  |  | 69 |  |  |  | 203 |
Americas Franchised |  |  | 37 |  |  |  | — |  |  |  | 37 |  |  |  | — |
EMEAA – Europe Managed |  |  | 48 |  |  |  | 46 |  |  |  | 29 |  |  |  | 13 |
EMEAA – Europe Franchised |  |  | 10 |  |  |  | — |  |  |  | 10 |  |  |  | — |
EMEAA – rest of region |  |  | 140 |  |  |  | 88 |  |  |  | 113 |  |  |  | 23 |
Greater China |  |  | 9 |  |  |  | 16 |  |  |  | 7 |  |  |  | 11 |
UK portfolio |  |  | 49 |  |  |  | — |  |  |  | — |  |  |  | — |
Allocated to CGUs |  |  | 388 |  |  |  | 439 |  |  |  | 265 |  |  |  | 250 |
Unallocated a |  |  | — |  |  |  | — |  |  |  | 48 |  |  |  | — |
|  |  | 388 |  |  |  | 439 |  |  |  | 313 |  |  |  | 250 |
Less: UK portfolio impairment |  |  | (49 | ) |  |  | — |  |  |  | — |  |  |  | — |
Net book value at 31 December |  |  | 339 |  |  |  | 439 |  |  |  | 313 |  |  |  | 250 |
a | The UK portfolio goodwill remained unallocated at 31 December 2018 pending completion of the portfolio acquisition in early 2019.
Summary of Terminal Growth Rates and Discount Rates Used in Impairment Tests | The terminal growth rates and discount rates used, which are considered to be key assumptions, are as follows:
|  | 2019 |  |  | 2018 |
|  | Terminal growth rate % |  |  | Pre-tax discount rate % |  |  | Terminal growth rate % |  |  | Pre-tax discount rate % |
Americas Managed |  |  | 1.9 |  |  |  | 9.6 |  |  |  | 2.0 |  |  |  | 10.5 |
Americas Franchised |  |  | 1.9 |  |  |  | 8.6 |  |  |  | 2.0 |  |  |  | 9.6 |
EMEAA – Europe Managed |  |  | 1.5 |  |  |  | 8.9 |  |  |  | 2.0 |  |  |  | 11.4 |
EMEAA – Europe Franchised |  |  | 1.5 |  |  |  | 7.9 |  |  |  | 2.0 |  |  |  | 10.5 |
EMEAA – rest of region |  |  | 3.3 |  |  |  | 11.6 |  |  |  | 3.5 |  |  |  | 13.4 |
Greater China |  |  | 2.5 |  |  |  | 10.8 |  |  |  | 2.5 |  |  |  | 12.3 |
Summary of detailed information about intangible assets | At 31 December 2019, the net book value and remaining amortisation period of the most significant acquired management agreements were:
|  | Net book value $m |  |  | Remaining amortisation period Years |
Kimpton |  |  | 10 |  |  |  | 20 |
Six Senses (note 11) |  |  | 44 |  |  |  | 30 |

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118&doctype=Standard -URIDate 2019-03-27 + Details
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