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Acquisition of Businesses - Additional Information (Detail) |  |  |  |  |  | 12 Months Ended
--- | --- | --- | --- | --- | --- | ---
Feb. 14, 2019 USD ($) Hotel | Feb. 12, 2019 USD ($) | Nov. 13, 2018 Hotel | Jul. 25, 2018 Hotel | Jul. 01, 2018 USD ($) | Dec. 31, 2019 USD ($) Hotel | Dec. 31, 2018 USD ($) Hotel Associate
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |
Cash paid on acquisition |  |  |  |  |  | $ 299,000,000 | $ 22,000,000
Regent [member] |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |
Date of acquisition |  |  |  |  | Jul. 01, 2018 |  |
Name of acquiree |  |  |  |  | Regent Hospitality Worldwide, Inc (RHW), 100% of the issued share capital of Regent International Hotels Limited and 100% of the issued share capital of Regent Berlin GmbH. |  |
Description of acquiree |  |  |  |  | the acquisition of a 51% controlling interest in an agreement with Formosa International Hotels Corporation (FIH) to acquire the Regent Hotels and Resorts brand and associated management agreements (Regent). |  |
Description of primary reasons for business combination |  |  |  |  | On 1 July 2018, the Group completed the acquisition of a 51% controlling interest in an agreement with Formosa International Hotels Corporation to acquire the Regent Hotels and Resorts brand and associated management agreements (Regent). The Group acquired 51% of the issued share capital of Regent Hospitality Worldwide, Inc (RHW), 100% of the issued share capital of Regent International Hotels Limited and 100% of the issued share capital of Regent Berlin GmbH. |  |
Beneficial interest |  |  |  |  | 49.00% | 49.00% |
Non-controlling interest |  |  |  |  | $ 0 |  |
Acquisition of controlling interest, description |  |  |  |  |  | Put and call options exist over the remaining 49% shareholding in RHW which are exercisable in a phased manner from 2026. As the decision-making powers related to the remaining shares are not substantive in driving RHW’s returns and FIH do not share in any costs associated with the future development of the Regent brand, it has been determined that the Group has a present ownership interest in the remaining shares. As such, RHW has been accounted for as 100% owned with no non-controlling interest recognised. |
Total purchase consideration |  |  |  |  | 88,000,000 |  |
Cash paid on acquisition |  |  |  |  | 13,000,000 |  |
Deferred purchase consideration |  |  |  |  | 22,000,000 |  |
Contingent purchase consideration |  |  |  |  | 53,000,000 |  |
Net identifiable assets acquired |  |  |  |  | 53,000,000 |  |
Brands |  |  |  |  | 57,000,000 |  |
Management agreements |  |  |  |  | 6,000,000 |  |
Goodwill |  |  |  |  | $ 35,000,000 |  |
UK Portfolio [member] |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |
Date of acquisition |  |  |  | Jul. 25, 2018 |  |  |
Name of acquiree |  |  |  | Hotels under long-term leases from Covivio (formerly Fonciere des Regions) which operated under the Principal and De Vere Hotels brands. |  |  |
Description of primary reasons for business combination |  |  |  |  |  | On 25 July 2018, the Group completed a deal to operate nine hotels under long-term leases from Covivio (formerly Foncière des Régions) which operated under the Principal and De Vere Hotels brands. An additional leased hotel was added to the portfolio on 13 November 2018 bringing the total to 10 at 31 December 2018. |
Number of hotels operates under long term leases | Hotel |  |  |  |  |  | 12 | 10
Number of hotels acquired |  |  | 1 | 9 |  |  | 10
Working capital refund |  |  |  |  |  |  | $ 3,000,000
Total purchase consideration |  |  |  |  |  |  | 62,000,000
Cash paid on acquisition |  |  |  |  |  |  | 9,000,000
Contingent purchase consideration |  |  |  |  |  |  | 56,000,000
Net identifiable assets acquired |  |  |  |  |  |  | 14,000,000
Goodwill |  |  |  |  |  |  | 48,000,000
Property, plant and equipment |  |  |  |  |  |  | 25,000,000
Deferred tax assets |  |  |  |  |  |  | 14,000,000
Deferred revenue |  |  |  |  |  |  | 8,000,000
Stamp duty liability |  |  |  |  |  |  | 14,000,000
Working Capital |  |  |  |  |  |  | 6,000,000
Increase in goodwill |  |  |  |  |  |  | 4,000,000
Right-of-use assets |  |  |  |  |  |  | 51,000,000
Lease liability |  |  |  |  |  |  | $ 51,000,000
UK Portfolio [member] | Two Hotels [Member] |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |
Date of acquisition | Feb. 14, 2019 |  |  |  |  |  |
Description of acquiree |  |  |  |  |  | The Group added a further two hotels to the portfolio bringing the total hotels in the UK portfolio to 12. |
Acquisition of controlling interest, description | On 14 February 2019, following on from the UK portfolio deal completed in 2018 to operate 10 UK hotels under long-term leases from Covivio (see below), the Group added a further two hotels to the portfolio bringing the total hotels in the UK portfolio to 12. |  |  |  |  |  |
Contributed revenue | $ 15,000,000 |  |  |  |  |  |
Operating profit (loss) | 1,000,000 |  |  |  |  |  |
Increase in group revenue | $ 0 |  |  |  |  |  |
Impact of group revenue description | If the acquisition had taken place at 1 January 2019, there would have been no material difference to reported Group revenue and operating profit |  |  |  |  |  |
Operating profit (loss) | $ 0 |  |  |  |  |  |
Number of hotels operates under long term leases | Hotel | 2 |  |  |  |  |  |
Number of hotels acquired | Hotel | 2 |  |  |  |  |  |
Total purchase consideration | $ 11,000,000 |  |  |  |  |  |
Cash paid on acquisition | 1,000,000 |  |  |  |  |  |
Contingent purchase consideration | 10,000,000 |  |  |  |  |  |
Goodwill | $ 12,000,000 |  |  |  |  |  |
Description of factors that make up goodwill recognised | The goodwill was attributable to the trading potential of the acquired hotel operations and growth opportunities. |  |  |  |  |  |
Business combination right of use assets recognised | $ 6,000,000 |  |  |  |  |  |
Business combination lease liabilitites | $ 6,000,000 |  |  |  |  |  |
Six Senses Hotels Resorts Spas [member] |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |
Acquisition of controlling interest |  | 100.00% |  |  |  |  |
Date of acquisition |  | Feb. 12, 2019 |  |  |  |  |
Name of acquiree |  | Six Senses Hotels Resorts Spas (Six Senses) |  |  |  |  |
Description of acquiree |  | Six Senses is a leading operator of top tier luxury hotels, resorts and spas with a world-renowned reputation for wellness and sustainability |  |  |  |  |
Description of primary reasons for business combination |  | Six Senses will sit at the top of IHG’s luxury portfolio. |  |  |  |  |
Contributed revenue |  | $ 38,000,000 |  |  |  |  |
Operating profit (loss) |  | $ (7,000,000) |  |  |  |  |
Increase in group revenue |  |  |  |  |  | $ 0 |
Impact of group revenue description |  | If the acquisition had taken place at 1 January 2019, there would have been no material difference to reported Group revenue and operating profit for the year ended 31 December 2019. |  |  |  |  |
Contingent liabilities recognised |  | $ 0 |  |  |  |  |
Gross contractual value of trade receivables |  | 10,000,000 |  |  |  |  |
Fair value of trade receivables, book value |  | 8,000,000 |  |  |  |  |
Total purchase consideration |  | 304,000,000 |  |  |  |  |
Cash paid on acquisition |  | 299,000,000 |  |  |  |  |
Contingent purchase consideration |  | 5,000,000 |  |  |  |  |
Net identifiable assets acquired |  | 246,000,000 |  |  |  |  |
Brands |  | 189,000,000 |  |  |  |  |
Management agreements |  | 45,000,000 |  |  |  |  |
Goodwill |  | $ 58,000,000 |  |  |  |  |
Description of arrangement for contingent consideration arrangements and indemnification assets |  | Payable upon certain conditions being met relating to a pipeline property |  |  |  |  |
Business combination right of use assets recognised |  | $ 19,000,000 |  |  |  |  |
Business combination lease liabilitites |  | 19,000,000 |  |  |  |  |
Six Senses Hotels Resorts Spas [member] | Minimum [member] |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |
Contingent purchase consideration |  | 0 |  |  |  |  |
Six Senses Hotels Resorts Spas [member] | Maximum [member] |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |
Contingent purchase consideration |  | $ 5,000,000 |  |  |  |  |

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The date on which the acquirer obtains control of the acquiree in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_b&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_e&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph o -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph q -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_q_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph q -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_q_ii&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2019-03-27 + Details
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- Definition The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph q -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_q_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph q -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_q_ii&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition Lease liability recognized as of acquisition date. + References No definition available. + Details
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