XML 406 R50.htm IDEA: XBRL DOCUMENT
v3.20.4

Exceptional items (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure Of Exceptional Items [line items] |
Summary of Exceptional Items |
|  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |
Operating exceptional items: |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |
Derecognition of right-of-use assets and lease liabilities |  |  | 18 |  |  |  | — |  |  |  | — |
Provision for onerous contractual expenditure |  |  | (10 | ) |  |  | — |  |  |  | — |
Reorganisation costs |  |  | (4 | ) |  |  | — |  |  |  | — |
|  |  | 4 |  |  |  | — |  |  |  | — |
Other impairment charges: |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | — |  |  |  | (49 | ) |  |  | — |
Property, plant and equipment |  |  | (50 | ) |  |  | — |  |  |  | — |
Right-of-use assets |  |  | — |  |  |  | (32 | ) |  |  | — |
|  |  | (50 | ) |  |  | (81 | ) |  |  | — |
Operating exceptional items |  |  | (46 | ) |  |  | (81 | ) |  |  | — |
Fair value gains on contingent purchase consideration (note 25) |  |  | 21 |  |  |  | 38 |  |  |  | — |
Exceptional items before tax |  |  | (25 | ) |  |  | (43 | ) |  |  | — |
Summary of tax impacts on exceptional items | The tax impacts of the exceptional items are shown in the table below:
|  | 2020 |  |  |  |  |  | 2019 |  |  |  |  |  | 2018 |
|  | Current tax $m |  |  | Deferred tax $m |  |  | Current tax $m |  |  | Deferred tax $m |  |  | Current tax $m |  |  | Deferred tax $m |
Derecognition of right-of-use assets and lease liabilities |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Provision for onerous contractual expenditure |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Reorganisation costs |  |  | 3 |  |  |  | 2 |  |  |  | 4 |  |  |  | — |  |  |  | 11 |  |  |  | — |
Acquisition and integration costs |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |
Litigation |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | 5 |  |  |  | — |
Pension settlement cost |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | 1 |
Impairment of financial assets |  |  | 4 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other impairment charges |  |  | 6 |  |  |  | 37 |  |  |  | — |  |  |  | 18 |  |  |  | — |  |  |  | — |
Financial expenses |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Fair value gains on contingent purchase consideration |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | (6 | ) |  |  | — |  |  |  | — |
Adjustments in respect of prior years a |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2 | ) |  |  | (2 | ) |  |  | — |
|  |  | 14 |  |  |  | 38 |  |  |  | 4 |  |  |  | 16 |  |  |  | 21 |  |  |  | 1 |
Total current and deferred tax |  |  |  |  |  |  | 52 |  |  |  |  |  |  |  | 20 |  |  |  |  |  |  |  | 22 |
a | In 2019, related to a 2014 disposal. In 2018, related to the 2017 sale of a minority investment.
UK Portfolio [member] |
Disclosure Of Exceptional Items [line items] |
Summary of Exceptional Items |
|  | Note |  |  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |
Operating exceptional items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derecognition of right-of-use assets and lease liabilities |  |  | (a)(h) |  |  |  | 22 |  |  |  | — |  |  |  | — |
Gain on lease termination |  |  | (b) |  |  |  | 30 |  |  |  | — |  |  |  | — |
Provision for onerous contractual expenditure |  |  | (h) |  |  |  | (10 | ) |  |  | — |  |  |  | — |
Reorganisation costs |  |  | (c)(h) |  |  |  | (8 | ) |  |  | — |  |  |  | — |
|  |  |  |  |  |  | 34 |  |  |  | — |  |  |  | — |
Administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reorganisation costs |  |  | (c) |  |  |  | (19 | ) |  |  | (20 | ) |  |  | (56 | )
Acquisition and integration costs |  |  | (d) |  |  |  | (6 | ) |  |  | (7 | ) |  |  | (15 | )
Litigation |  |  | (e) |  |  |  | (5 | ) |  |  | (28 | ) |  |  | (18 | )
Pension settlement cost |  |  | 27 |  |  |  | — |  |  |  | — |  |  |  | (15 | )
|  |  |  |  |  |  | (30 | ) |  |  | (55 | ) |  |  | (104 | )
Impairment loss on financial assets |  |  | (f) |  |  |  | (48 | ) |  |  | — |  |  |  | — |
Other impairment charges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | (h) |  |  |  | — |  |  |  | (49 | ) |  |  | — |
Management agreements |  |  | 13 |  |  |  | (48 | ) |  |  | (50 | ) |  |  | — |
Property, plant and equipment |  |  | 14, (h) |  |  |  | (90 | ) |  |  | — |  |  |  | — |
Right-of-use assets |  |  | 15, (h) |  |  |  | (16 | ) |  |  | (32 | ) |  |  | — |
Associates |  |  | 16 |  |  |  | (19 | ) |  |  | — |  |  |  | — |
Contract assets |  |  | 3 |  |  |  | (53 | ) |  |  | — |  |  |  | — |
|  |  |  |  |  |  | (226 | ) |  |  | (131 | ) |  |  | — |
Operating exceptional items |  |  |  |  |  |  | (270 | ) |  |  | (186 | ) |  |  | (104 | )
Financial expenses |  |  | (g) |  |  |  | (14 | ) |  |  | — |  |  |  | — |
Fair value gains on contingent purchase consideration |  |  | (h) |  |  |  | 21 |  |  |  | 38 |  |  |  | — |
Exceptional items before tax |  |  |  |  |  |  | (263 | ) |  |  | (148 | ) |  |  | (104 | )
Tax on exceptional items |  |  | (i) |  |  |  | 52 |  |  |  | 20 |  |  |  | 22 |
Exceptional tax |  |  | (j) |  |  |  | — |  |  |  | — |  |  |  | 5 |
Tax |  |  |  |  |  |  | 52 |  |  |  | 20 |  |  |  | 27 |
Operating exceptional items analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Americas |  |  |  |  |  |  | (118 | ) |  |  | (62 | ) |  |  | (36 | )
EMEAA |  |  |  |  |  |  | (128 | ) |  |  | (109 | ) |  |  | (12 | )
Greater China |  |  |  |  |  |  | (5 | ) |  |  | — |  |  |  | (1 | )
Central |  |  |  |  |  |  | (19 | ) |  |  | (15 | ) |  |  | (55 | )
|  |  |  |  |  |  | (270 | ) |  |  | (186 | ) |  |  | (104 | )

X
- Definition Disclosure of components of exceptional items. + References No definition available. + Details
Name: | ihg_DisclosureOfComponentsOfExceptionalItemsExplanatory
Namespace Prefix: | ihg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Exceptional Items [line items] + References No definition available. + Details
Name: | ihg_DisclosureOfExceptionalItemsLineItems
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of tax impacts on exceptional items. + References No definition available. + Details
Name: | ihg_DisclosureOfTaxImpactsOnExceptionalItemsTableTextBlock
Namespace Prefix: | ihg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ihg_UKPortfolioMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |