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Tax - Summary of Deferred Tax (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | $ (61) | $ (17)
Group income statement | 3 | (37)
Assets of businesses acquired | 2 | 3
Group statement of comprehensive income |  | (4)
Group statement of changes in equity |  | (5)
Exchange and other adjustments | 4 | (1)
Ending balance | (52) | (61)
Deferred gains on loan notes [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | (35) | (34)
Group income statement | 1 | (1)
Ending balance | (34) | (35)
Deferred gains on investments [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | (56) | (54)
Group income statement | (2) | (2)
Ending balance | (58) | (56)
Losses [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | 35 | 40
Group income statement | (9) | (4)
Exchange and other adjustments | 1 | (1)
Ending balance | 27 | 35
Employee benefits [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | 18 | 20
Group statement of comprehensive income | 1 | (2)
Exchange and other adjustments | 1 |
Ending balance | 20 | 18
Undistributed earnings of subsidiaries [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | (2) |
Group income statement | 2 | (2)
Ending balance |  | (2)
Other short-term temporary differences [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | 91 | 86
Group income statement | 12 | 2
Assets of businesses acquired | 2 | 10
Group statement of comprehensive income | (1) | (2)
Group statement of changes in equity |  | (5)
Ending balance | 104 | 91
Property, plant, equipment and software [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | (120) | (98)
Group income statement |  | (26)
Assets of businesses acquired |  | 4
Exchange and other adjustments | 1 |
Ending balance | (119) | (120)
Other intangibles [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | (21) | (2)
Group income statement | 1 | (8)
Assets of businesses acquired |  | (11)
Exchange and other adjustments | 1 |
Ending balance | (19) | (21)
Application fees and contract costs [member] |  |
Disclosure of income tax reconciliation [line items] |  |
Beginning balance | 29 | 25
Group income statement | (2) | 4
Ending balance | $ 27 | $ 29

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81&doctype=Standard -URIDate 2019-03-27 + Details
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