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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, 2021 | Dec. 31, 2020
Trade and other receivables [abstract] |  |
At 1 January | $ (78) | $ (18)
Fully provided receivables reinstated | (60) |
Impairment loss | (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)

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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 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -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 2021-03-24 + Details
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- Definition The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + 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 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -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 2021-03-24 + Details
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- Definition Fully provided receivebles reinstated. + References No definition available. + Details
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Balance Type: | debit
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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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