XML 309 R36.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Reconciliation of profit/(loss) for the year to cash flow from operations | 12 Months Ended
--- | ---
Dec. 31, 2021
Text Block [Abstract] |
Reconciliation of profit/(loss) for the year to cash flow from operations | 26. Reconciliation of profit/(loss) for the year to cash flow from operations
|  |  |  |  |  |  | 2021 $m |  |  |  |  |  |  |  | 2020 $m |  |  |  |  |  |  |  | 2019 $m |
Profit/(loss) for the year |  |  |  |  |  |  | 265 |  |  |  |  |  |  |  | (260 | ) |  |  |  |  |  |  | 386 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net financial expenses |  |  |  |  |  |  | 139 |  |  |  |  |  |  |  | 140 |  |  |  |  |  |  |  | 115 |
Fair value gains on contingent purchase consideration |  |  |  |  |  |  | (6 | ) |  |  |  |  |  |  | (13 | ) |  |  |  |  |  |  | (27 | )
Income tax charge/(credit) |  |  |  |  |  |  | 96 |  |  |  |  |  |  |  | (20 | ) |  |  |  |  |  |  | 156 |
Operating profit adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment loss on financial assets |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 88 |  |  |  |  |  |  |  | 8 |
Other impairment charges |  |  |  |  |  |  | 4 |  |  |  |  |  |  |  | 226 |  |  |  |  |  |  |  | 131 |
Other operating exceptional items |  |  |  |  |  |  | 25 |  |  |  |  |  |  |  | (4 | ) |  |  |  |  |  |  | 55 |
Depreciation and amortisation |  |  |  |  |  |  | 98 |  |  |  |  |  |  |  | 110 |  |  |  |  |  |  |  | 116 |
|  |  |  |  |  |  | 127 |  |  |  |  |  |  |  | 420 |  |  |  |  |  |  |  | 310 |
Contract assets deduction in revenue |  |  |  |  |  |  | 35 |  |  |  |  |  |  |  | 25 |  |  |  |  |  |  |  | 21 |
Share-based payments cost |  |  |  |  |  |  | 28 |  |  |  |  |  |  |  | 21 |  |  |  |  |  |  |  | 30 |
Share of losses of associates and joint ventures |  |  |  |  |  |  | 8 |  |  |  |  |  |  |  | 14 |  |  |  |  |  |  |  | 3 |
|  |  |  |  |  |  | 71 |  |  |  |  |  |  |  | 60 |  |  |  |  |  |  |  | 54 |
System Fund adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortisation |  |  |  |  |  |  | 94 |  |  |  |  |  |  |  | 62 |  |  |  |  |  |  |  | 54 |
Impairment (reversal)/loss on financial assets |  |  |  |  |  |  | (6 | ) |  |  |  |  |  |  | 24 |  |  |  |  |  |  |  | 12 |
Other impairment (reversals)/charges |  |  |  |  |  |  | (3 | ) |  |  |  |  |  |  | 41 |  |  |  |  |  |  |  | – |
Other operating exceptional items |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 20 |  |  |  |  |  |  |  | 28 |
Share-based payments cost |  |  |  |  |  |  | 13 |  |  |  |  |  |  |  | 11 |  |  |  |  |  |  |  | 12 |
Share of losses of associates |  |  |  |  |  |  | 2 |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | – |
|  |  |  |  |  |  | 100 |  |  |  |  |  |  |  | 159 |  |  |  |  |  |  |  | 106 |
Working capital and other adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase in deferred revenue |  |  |  |  |  |  | 39 |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | 57 |
Decrease in inventories |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | – |
(Increase)/decrease in trade and other receivables |  |  |  |  |  |  | (75 | ) |  |  |  |  |  |  | 38 |  |  |  |  |  |  |  | (70 | )
Increase/(decrease) in trade and other payables |  |  |  |  |  |  | 153 |  |  |  |  |  |  |  | (69 | ) |  |  |  |  |  |  | (63 | )
Other adjustments |  |  |  |  |  |  | (8 | ) |  |  |  |  |  |  | 2 |  |  |  |  |  |  |  | (1 | )
|  |  |  |  |  |  | 110 |  |  |  |  |  |  |  | (27 | ) |  |  |  |  |  |  | (77 | )
Cash flows relating to exceptional items |  |  |  |  |  |  | (12 | ) |  |  |  |  |  |  | (87 | ) |  |  |  |  |  |  | (55 | )
Contract acquisition costs, net of repayments |  |  |  |  |  |  | (42 | ) |  |  |  |  |  |  | (64 | ) |  |  |  |  |  |  | (61 | )
Total adjustments |  |  |  |  |  |  | 583 |  |  |  |  |  |  |  | 568 |  |  |  |  |  |  |  | 521 |
Cash flow from operations |  |  |  |  |  |  | 848 |  |  |  |  |  |  |  | 308 |  |  |  |  |  |  |  | 907 |

X
- Definition The entire disclosure for a statement of cash flows. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Section Presentation of a statement of cash flows -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS07_g10-17_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfCashFlowStatementExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | ihg_TextBlockAbstract
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration