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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2021
Text Block [Abstract] |
Summary of Trade and Other Receivables |
|  |  |  | 2021 $m |  |  |  |  | 2020 $m |
Trade receivables a |  |  |  |  | 399 |  |  |  |  |  | 309 |
Other receivables |  |  |  |  | 102 |  |  |  |  |  | 129 |
Prepayments |  |  |  |  | 73 |  |  |  |  |  | 76 |
|  |  |  |  | 574 |  |  |  |  |  | 514 |
Summary of Ageing of Trade and Other Receivables |
|  |  |  | 2021 |  |  |  |  | 2020 |
|  |  |  | Gross $m |  |  | Credit loss allowance $m |  |  | Net $m |  |  |  |  | Gross $m |  |  | Credit loss allowance $m |  |  | Net $m |
Not past due |  |  |  |  | 249 |  |  |  | (2 | ) |  |  | 247 |  |  |  |  |  | 153 |  |  |  | (1 | ) |  |  | 152 |
Past due 1 to 30 days |  |  |  |  | 66 |  |  |  | (5 | ) |  |  | 61 |  |  |  |  |  | 59 |  |  |  | (2 | ) |  |  | 57 |
Past due 31 to 90 days |  |  |  |  | 52 |  |  |  | (7 | ) |  |  | 45 |  |  |  |  |  | 61 |  |  |  | (6 | ) |  |  | 55 |
Past due 91 to 180 days |  |  |  |  | 36 |  |  |  | (9 | ) |  |  | 27 |  |  |  |  |  | 40 |  |  |  | (7 | ) |  |  | 33 |
Past due 181 to 360 days |  |  |  |  | 38 |  |  |  | (21 | ) |  |  | 17 |  |  |  |  |  | 74 |  |  |  | (62 | ) |  |  | 12 |
Past due more than 361 days |  |  |  |  | 91 |  |  |  | (89 | ) |  |  | 2 |  |  |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |
|  |  |  |  | 532 |  |  |  | (133 | ) |  |  | 399 |  |  |  |  |  | 387 |  |  |  | (78 | ) |  |  | 309 |
Summary of movement in allowance for expected lifetime credit losses of trade and other receivables |
|  |  |  | 2021 $m |  |  |  |  | 2020 $m |
Movement in the allowance for expected lifetime credit losses |  |  |  |  |  |  |  |  |  |  |  |
At 1 January |  |  |  |  | (78 | ) |  |  |  |  | (18 | )
Fully provided receivables reinstated |  |  |  |  | (60 | ) |  |  |  |  | – |
Impairment loss a |  |  |  |  | (4 | ) |  |  |  |  | (40 | )
System Fund impairment reversal/(loss) |  |  |  |  | 6 |  |  |  |  |  | (24 | )
Amounts written off |  |  |  |  | 8 |  |  |  |  |  | 7 |
Exchange and other adjustments |  |  |  |  | (5 | ) |  |  |  |  | (3 | )
At 31 December |  |  |  |  | (133 | ) |  |  |  |  | (78 | )
a | The impairment loss on financial assets disclosed on the face of the Group income statement also includes a gain of $4m (2020: loss of $48m) related to trade deposits and loans.
Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region |
|  |  |  | 2021 $m |  |  |  |  | 2020 $m |
Americas |  |  |  |  | 275 |  |  |  |  |  | 212 |
EMEAA |  |  |  |  | 172 |  |  |  |  |  | 183 |
Greater China |  |  |  |  | 54 |  |  |  |  |  | 43 |
|  |  |  |  | 501 |  |  |  |  |  | 438 |

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- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35H&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35I&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of maximum exposure to credit risk for trade and other receivables excluding prepayments by geographic region. + References No definition available. + Details
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