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Trade and other receivables - Summary of Movement in Allowance for Expected Lifetime Credit Losses of Trade and Other Receivables (Detail) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Trade and other receivables [abstract] |  |  |
At 1 January | $ (18) | $ (11) | $ (77)
Adjustment arising on adoption of IFRS 9 |  |  | 67
Impairment loss on financial assets | (88) | (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)

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- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + Details
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- Definition The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 20 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_20_e&doctype=Standard&book=b -URIDate 2020-01-01 + Details
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- References No definition available. + Details
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- Definition The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + Details
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- Definition Adjustment arising on adoption of IFRS 9. + References No definition available. + Details
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- Definition Increase Decrease Through Net Exchange Differences And Other Adjustments Allowance Account For Credit Losses Of FinancialAssets + References No definition available. + Details
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- Definition System Fund impairment loss On Financial Assets + References No definition available. + Details
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