XML 414 R58.htm IDEA: XBRL DOCUMENT
v3.20.4

Leases (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Presentation of leases for lessee [abstract] |
Disclosure of quantitative information about right-of-use assets | Right-of-use assets
|  | Property $m |  |  | Other $m |  |  | Total $m |
Cost |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2019 |  |  | 792 |  |  |  | 5 |  |  |  | 797 |
Additions and other re-measurements |  |  | 39 |  |  |  | 1 |  |  |  | 40 |
Acquisition of businesses (note 11) |  |  | 25 |  |  |  | – |  |  |  | 25 |
Transfers to assets classified as held for sale (note 12) |  |  | (23 | ) |  |  | – |  |  |  | (23 | )
Terminations |  |  | (15 | ) |  |  | (1 | ) |  |  | (16 | )
Exchange and other adjustments |  |  | 4 |  |  |  | – |  |  |  | 4 |
At 31 December 2019 |  |  | 822 |  |  |  | 5 |  |  |  | 827 |
Additions and other re-measurements |  |  | 12 |  |  |  | 1 |  |  |  | 13 |
Derecognition |  |  | (93 | ) |  |  | – |  |  |  | (93 | )
Terminations |  |  | (125 | ) |  |  | (2 | ) |  |  | (127 | )
Exchange and other adjustments |  |  | 1 |  |  |  | – |  |  |  | 1 |
At 31 December 2020 |  |  | 617 |  |  |  | 4 |  |  |  | 621 |
Depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2019 |  |  | (282 | ) |  |  | (2 | ) |  |  | (284 | )
Provided |  |  | (37 | ) |  |  | (1 | ) |  |  | (38 | )
System Fund expense |  |  | (5 | ) |  |  | – |  |  |  | (5 | )
Impairment charge |  |  | (32 | ) |  |  | – |  |  |  | (32 | )
Transfers to assets classified as held for sale (note 12) |  |  | 8 |  |  |  | – |  |  |  | 8 |
Terminations |  |  | 14 |  |  |  | 1 |  |  |  | 15 |
Exchange and other adjustments |  |  | (1 | ) |  |  | – |  |  |  | (1 | )
At 31 December 2019 |  |  | (335 | ) |  |  | (2 | ) |  |  | (337 | )
Provided |  |  | (34 | ) |  |  | (1 | ) |  |  | (35 | )
System Fund expense |  |  | (4 | ) |  |  | – |  |  |  | (4 | )
Impairment charge |  |  | (16 | ) |  |  | – |  |  |  | (16 | )
System Fund impairment charge |  |  | (32 | ) |  |  | – |  |  |  | (32 | )
Derecognition |  |  | 44 |  |  |  | – |  |  |  | 44 |
Terminations |  |  | 64 |  |  |  | 1 |  |  |  | 65 |
Exchange and other adjustments |  |  | (3 | ) |  |  | – |  |  |  | (3 | )
At 31 December 2020 |  |  | (316 | ) |  |  | (2 | ) |  |  | (318 | )
Net book value |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2020 |  |  | 301 |  |  |  | 2 |  |  |  | 303 |
At 31 December 2019 |  |  | 487 |  |  |  | 3 |  |  |  | 490 |
At 1 January 2019 |  |  | 510 |  |  |  | 3 |  |  |  | 513 |
Disclosure Of Lease Liabilities | Lease liabilities Total lease liabilities are analysed as follows:
|  | 2020 $m |  |  | 2019 $m |
Currency |  |  |  |  |  |  |  |
US dollars |  |  | 385 |  |  |  | 514 |
Sterling |  |  | 10 |  |  |  | 52 |
Euros |  |  | 7 |  |  |  | 43 |
Other |  |  | 48 |  |  |  | 51 |
|  |  | 450 |  |  |  | 660 |
Analysed as: |  |  |  |  |  |  |  |
Current |  |  | 34 |  |  |  | 65 |
Non-current |  |  | 416 |  |  |  | 595 |
|  |  | 450 |  |  |  | 660 |
Disclosure Of Lease Expenditure Recognised Explanatory | The following amounts were recognised as expense/(income) in the year:
|  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |
Depreciation of right-of-use assets |  |  | 35 |  |  |  | 38 |  |  |  | 35 |
System Fund depreciation of right-of-use assets |  |  | 4 |  |  |  | 5 |  |  |  | 4 |
Impairment charge |  |  | 16 |  |  |  | 32 |  |  |  | — |
System Fund impairment charge |  |  | 32 |  |  |  | — |  |  |  | — |
Derecognition of right-of-use assets and lease liabilities |  |  | (22 | ) |  |  | — |  |  |  | — |
Gain on lease termination |  |  | (30 | ) |  |  | — |  |  |  | — |
Expense relating to variable lease payments |  |  | 7 |  |  |  | 58 |  |  |  | 48 |
Expense relating to short-term leases and low-value assets |  |  | 2 |  |  |  | 3 |  |  |  | 3 |
Income from sub-leasing right-of-use assets |  |  | (1 | ) |  |  | (2 | ) |  |  | (2 | )
Recognised in operating (loss)/profit |  |  | 43 |  |  |  | 134 |  |  |  | 88 |
Interest on lease liabilities |  |  | 37 |  |  |  | 41 |  |  |  | 39 |
Total recognised in the Group income statement |  |  | 80 |  |  |  | 175 |  |  |  | 127 |

X
- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_53&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PresentationOfLeasesForLesseeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of lease expenditure recognised explanatory. + References No definition available. + Details
Name: | ihg_DisclosureOfLeaseExpenditureRecognisedExplanatoryTextBlock
Namespace Prefix: | ihg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of lease liabilities. + References No definition available. + Details
Name: | ihg_DisclosureOfLeaseLiabilitiesTextBlock
Namespace Prefix: | ihg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration