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Tax - Summary of Deferred Tax (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | $ (52) | $ (61)
Group income statement |  | 54 | 3
Assets of businesses acquired |  |  | 2
Group statement of comprehensive income |  | 15 |
Group statement of changes in equity |  | (1) |
Exchange and other adjustments |  | 2 | 4
Ending balance |  | 18 | (52)
Deferred gains on loan notes [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | (34) | (35)
Group income statement |  |  | 1
Ending balance |  | (34) | (34)
Associates [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | (58) | (56)
Group income statement |  |  | (2)
Exchange and other adjustments |  | 1 |
Ending balance |  | (57) | (58)
Losses [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | 27 | 35
Group income statement |  | 28 | (9)
Group statement of comprehensive income |  | 6 |
Exchange and other adjustments |  |  | 1
Ending balance |  | 61 | 27
Employee benefits [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | 33 | 30
Group income statement |  |  | 1
Group statement of comprehensive income |  | 1 | 1
Group statement of changes in equity |  | (1) |
Exchange and other adjustments |  | 1 | 1
Ending balance |  | 34 | 33
Deferred compensation [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | 41 | 42
Group income statement |  | 1 | (1)
Ending balance |  | 42 | 41
Other short-term temporary differences [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance | [1] | 33 | 31
Group income statement | [1] | (19) | 1
Assets of businesses acquired | [1] |  | 2
Group statement of comprehensive income | [1] | 8 | (1)
Exchange and other adjustments | [1] | (2) |
Ending balance | [1] | 20 | 33
Property, plant, equipment and software [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | (119) | (120)
Group income statement |  | 23 |
Exchange and other adjustments |  | 1 | 1
Ending balance |  | (95) | (119)
Other intangibles [member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | (14) | (18)
Group income statement |  | 14 | 3
Exchange and other adjustments |  |  | 1
Ending balance |  | 0 | (14)
Application Fees [Member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | 43 | 43
Group income statement |  | (2) |
Exchange and other adjustments |  | 1 |
Ending balance |  | 42 | 43
Credit Losses [Member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | 12 | 1
Group income statement |  | 10 | 11
Ending balance |  | 22 | 12
Contract Costs [Member] |  |  |
Disclosure of income tax reconciliation [line items] |  |  |
Beginning balance |  | (16) | (14)
Group income statement |  | (1) | (2)
Ending balance |  | $ (17) | $ (16)
[1] | The above table has been re-presented in order to separately disclose the deferred tax on ‘deferred compensation’ and ‘credit losses’ (both previously disclosed in ‘other short-term temporary differences’), to disaggregate the deferred tax on ‘application fees’ and ‘contract costs’, to present deferred tax on share-based compensation within ‘employee benefits’ (previously disclosed within ‘other short-term temporary differences’) and to disclose deferred taxes on ‘contract assets’ within ‘other short-term temporary differences’ (previously disclosed within ‘Other intangible assets and contract assets’).

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Deferred tax assets related to businesses acquired. + References No definition available. + Details
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