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Tax - Summary of Reconciliation of Tax Charge (Parenthetical) (Detail) | 12 Months Ended
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Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Disclosure of income tax reconciliation [line items] |  |  |
Net effect of different rates of tax in overseas businesses | 6.70% | 4.60% | 14.60%
Before exceptional items and System Funds [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Net effect of different rates of tax in overseas businesses | 5.50% | 3.70% | 13.90%
Before exceptional items and System Funds [member] | Maximum [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Increase in irrecoverable tax | 1.80% |  |
Before exceptional items and System Funds [member] | United States [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Net effect of different rates of tax in overseas businesses | 4.90% | 4.20% | 13.30%

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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Increase decrease in tax rate effect due to non-recoverable withholding taxes. + References No definition available. + Details
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