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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2020
Text block [abstract] |
Summary of Trade and Other Receivables |
|  | 2020 $m |  |  | 2019 $m |
Trade receivables a |  |  | 309 |  |  |  | 515 |
Other receivables |  |  | 129 |  |  |  | 37 |
Prepayments |  |  | 76 |  |  |  | 114 |
|  |  | 514 |  |  |  | 666 |
a | Including cost reimbursements of $26m (2019: $67m).
Summary of Ageing of Trade and Other Receivables | Expected credit losses relating to other receivables are immaterial.
|  | 2020 |  |  | 2019 |
|  | Gross $m |  |  | Credit loss allowance $m |  |  | Net $m |  |  | Gross $m |  |  | Credit loss allowance $m |  |  | Net $m |
Not past due |  |  | 153 |  |  |  | (1 | ) |  |  | 152 |  |  |  | 363 |  |  |  | (3 | ) |  |  | 360 |
Past due 1 to 30 days |  |  | 59 |  |  |  | (2 | ) |  |  | 57 |  |  |  | 74 |  |  |  | (3 | ) |  |  | 71 |
Past due 31 to 90 days |  |  | 61 |  |  |  | (6 | ) |  |  | 55 |  |  |  | 56 |  |  |  | (5 | ) |  |  | 51 |
Past due more than 90 days |  |  | 40 |  |  |  | (7 | ) |  |  | 33 |  |  |  | 35 |  |  |  | (7 | ) |  |  | 28 |
Past due more than 180 days |  |  | 74 |  |  |  | (62 | ) |  |  | 12 |  |  |  | 5 |  |  |  | — |  |  |  | 5 |
|  |  | 387 |  |  |  | (78 | ) |  |  | 309 |  |  |  | 533 |  |  |  | (18 | ) |  |  | 515 |
Summary of movement in allowance for expected lifetime credit losses of trade and other receivables | The movement in the allowance for expected lifetime credit losses of trade receivables during the year is as follows:
|  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |
At 1 January |  |  | (18 | ) |  |  | (11 | ) |  |  | (77 | )
Adjustment arising on adoption of IFRS 9 a |  |  | — |  |  |  | — |  |  |  | 67 |
Impairment loss |  |  | (40 | ) |  |  | (8 | ) |  |  | (17 | )
System Fund impairment loss |  |  | (24 | ) |  |  | (12 | ) |  |  | (11 | )
Amounts written off |  |  | 7 |  |  |  | 14 |  |  |  | 26 |
Exchange and other adjustments |  |  | (3 | ) |  |  | (1 | ) |  |  | 1 |
At 31 December |  |  | (78 | ) |  |  | (18 | ) |  |  | (11 | )
a | IFRS 9 was applied from 1 January 2018. Under the transition method chosen, comparative information was not restated.
Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region | The maximum exposure to credit risk for trade and other receivables, excluding prepayments, at the end of the reporting period by geographic region is as follows:
|  | 2020 $m |  |  | 2019 $m |
Americas |  |  | 212 |  |  |  | 359 |
EMEAA |  |  | 183 |  |  |  | 141 |
Greater China |  |  | 43 |  |  |  | 52 |
|  |  | 438 |  |  |  | 552 |

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- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35H&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35I&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Disclosure detailed information of trade and other receivables. + References No definition available. + Details
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