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Classification and measurement of financial instruments - Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3 (Detail) - USD ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Jul. 01, 2018
Disclosure of fair value measurement of assets and liabilities [line items] |  |  |  |  |  |
At 1 January |  | $ 4,194 |  | $ 4,285 |  |
Acquisition of businesses |  |  |  |  |  | $ 53
At 31 December |  | 5,039 |  | 4,194 | $ 4,285 |
At 1 January |  | (5,659) |  | (5,416) |  |
Included in net cash from operating activities |  |  |  | 6 |  |
Included in net cash from investing activities |  |  |  | 2 | 4 |
Change in fair value |  | 13 |  | 27 | (4) |
At 31 December |  | (6,888) |  | (5,659) | (5,416) |
Level 3 [member] | Other financial assets [member] |  |  |  |  |  |
Disclosure of fair value measurement of assets and liabilities [line items] |  |  |  |  |  |
At 1 January |  | 128 |  | 108 |  |
Additions |  | 5 |  | 8 |  |
Acquisition of businesses |  |  |  | 1 |  |
Disposals |  |  |  | (1) |  |
Valuation gains/losses recognised in other comprehensive income |  | (47) |  | 12 |  |
Transfers into Level 3 |  | 8 |  |  |  |
Repayment and disposals |  | (5) |  |  |  |
Exchange and other adjustments |  | (1) |  |  |  |
At 31 December |  | 88 |  | 128 | 108 |
Level 3 [member] | Contingent purchase consideration [Member] |  |  |  |  |  |
Disclosure of fair value measurement of assets and liabilities [line items] |  |  |  |  |  |
At 1 January |  | (91) |  | (109) |  |
Acquisition of businesses |  |  |  | (15) |  |
Included in net cash from operating activities |  |  |  | 6 |  |
Included in net cash from investing activities |  |  |  | 2 |  |
Repayment and disposals |  | 0 |  |  |  |
Change in fair value |  | 13 | [1] | 27 |  |
Exchange and other adjustments |  | (1) |  | (2) |  |
At 31 December |  | (79) |  | $ (91) | $ (109) |
Level 3 [member] | Derivative financial instruments [Member] |  |  |  |  |  |
Disclosure of fair value measurement of assets and liabilities [line items] |  |  |  |  |  |
At 31 December |  | 4 |  |  |  |
Change in fair value | [1] | $ 4 |  |  |  |
[1] | $21m fair value gain on contingent purchase consideration and $4m gain on derivative financial instruments are recognised as exceptional items in the Group income statement (note 6). The remaining $8m fair value loss on contingent purchase consideration relates to Regent.

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