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Investment in associates and joint ventures (Tables) | 12 Months Ended
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Dec. 31, 2020
Statement [Line Items] |
Investment in Associates and Joint Ventures |
|  | 2020 $m |  |  | 2019 $m |
Cost |  |  |  |  |  |  |  |
At 1 January |  |  | 145 |  |  |  | 140 |
Additions |  |  | 17 |  |  |  | 14 |
Share of (losses)/gains |  |  | (14 | ) |  |  | (3 | )
System Fund share of losses |  |  | (1 | ) |  |  | — |
Dividends and distributions |  |  | (7 | ) |  |  | (7 | )
Exchange and other |  |  | (4 | ) |  |  | 1 |
At 31 December |  |  | 136 |  |  |  | 145 |
Impairment |  |  |  |  |  |  |  |
At 1 January |  |  | (35 | ) |  |  | (36 | )
Charge for the year a |  |  | (23 | ) |  |  | — |
Exchange and other |  |  | 3 |  |  |  | 1 |
At 31 December |  |  | (55 | ) |  |  | (35 | )
Net book value |  |  | 81 |  |  |  | 110 |
a | In note 6 the $23m impairment charge is presented net of $4m gain on related put option.
Summary of Financial Information of Material Associate Investment | Summarised financial information in respect of the Barclay associate is set out below:
31 December |  | 2020 $m |  |  | 2019 $m |
Non-current assets |  |  | 497 |  |  |  | 515 |
Current assets |  |  | 32 |  |  |  | 75 |
Current liabilities |  |  | (19 | ) |  |  | (22 | )
Non-current liabilities |  |  | (247 | ) |  |  | (323 | )
Net assets |  |  | 263 |  |  |  | 245 |
Group share of reported net assets at 19.9% |  |  | 52 |  |  |  | 49 |
Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement |  |  | (9 | ) |  |  | 4 |
Carrying amount |  |  | 43 |  |  |  | 53 |
Year ended 31 December |  | 2020 $m |  |  | 2019 $m |
Revenue |  |  | 16 |  |  |  | 108 |
Loss from continuing operations and total comprehensive loss for the year |  |  | (52 | ) |  |  | (17 | )
Group’s share of loss for the year, including the cost of funding owner returns |  |  | (13 | ) |  |  | (10 | )
Summarised Aggregated Financial Information for Individually Immaterial Associates and Joint Ventures | The summarised aggregated financial information for individually immaterial associates and joint ventures is set out below. These are mainly investments in entities that own hotels which the Group manages.
|  | Associates |  |  | Joint ventures |  |  | Total |
|  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |  |  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |  |  | 2020 $m |  |  | 2019 $m |  |  | 2018 $m |
Share of (losses)/gains |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Losses)/profits from continuing operations and total comprehensive (loss)/profit for the year |  |  | (3 | ) |  |  | 7 |  |  |  | 2 |  |  |  | 2 |  |  |  | — |  |  |  | 5 |  |  |  | (1 | ) |  |  | 7 |  |  |  | 7 |

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- Definition The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B14 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition Disclosure of aggregated financial information for individually immaterial associates and joint ventures explanatory. + References No definition available. + Details
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- Definition Reconciliation of the movements in Associates and Joint Ventures in the year. + References No definition available. + Details
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