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Leases (Tables) | 12 Months Ended
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Dec. 31, 2021
Presentation of leases for lessee [abstract] |
Disclosure of quantitative information about right-of-use assets | Right-of-use assets
|  |  |  | Property $m |  |  | Other $m |  |  | Total $m |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2020 |  |  |  |  | 822 |  |  |  | 5 |  |  |  | 827 |
Additions and other re-measurements |  |  |  |  | 12 |  |  |  | 1 |  |  |  | 13 |
Derecognition |  |  |  |  | (93 | ) |  |  | – |  |  |  | (93 | )
Terminations |  |  |  |  | (125 | ) |  |  | (2 | ) |  |  | (127 | )
Exchange and other adjustments |  |  |  |  | 1 |  |  |  | – |  |  |  | 1 |
At 31 December 2020 |  |  |  |  | 617 |  |  |  | 4 |  |  |  | 621 |
Additions and other re-measurements |  |  |  |  | 4 |  |  |  | – |  |  |  | 4 |
Terminations |  |  |  |  | (6 | ) |  |  | (1 | ) |  |  | (7 | )
Disposals |  |  |  |  | (3 | ) |  |  | – |  |  |  | (3 | )
Exchange and other adjustments |  |  |  |  | (5 | ) |  |  | – |  |  |  | (5 | )
At 31 December 2021 |  |  |  |  | 607 |  |  |  | 3 |  |  |  | 610 |
Depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January 2020 |  |  |  |  | (335 | ) |  |  | (2 | ) |  |  | (337 | )
Provided |  |  |  |  | (34 | ) |  |  | (1 | ) |  |  | (35 | )
System Fund expense |  |  |  |  | (4 | ) |  |  | – |  |  |  | (4 | )
Impairment charge |  |  |  |  | (16 | ) |  |  | – |  |  |  | (16 | )
System Fund impairment charge |  |  |  |  | (32 | ) |  |  | – |  |  |  | (32 | )
Derecognition |  |  |  |  | 44 |  |  |  | – |  |  |  | 44 |
Terminations |  |  |  |  | 64 |  |  |  | 1 |  |  |  | 65 |
Exchange and other adjustments |  |  |  |  | (3 | ) |  |  | – |  |  |  | (3 | )
At 31 December 2020 |  |  |  |  | (316 | ) |  |  | (2 | ) |  |  | (318 | )
Provided |  |  |  |  | (26 | ) |  |  | (1 | ) |  |  | (27 | )
System Fund expense |  |  |  |  | (3 | ) |  |  | – |  |  |  | (3 | )
System Fund impairment reversal |  |  |  |  | 3 |  |  |  | – |  |  |  | 3 |
Terminations |  |  |  |  | 4 |  |  |  | 1 |  |  |  | 5 |
Disposals |  |  |  |  | 1 |  |  |  | – |  |  |  | 1 |
Exchange and other adjustments |  |  |  |  | 3 |  |  |  | – |  |  |  | 3 |
At 31 December 2021 |  |  |  |  | (334 | ) |  |  | (2 | ) |  |  | (336 | )
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2021 |  |  |  |  | 273 |  |  |  | 1 |  |  |  | 274 |
At 31 December 2020 |  |  |  |  | 301 |  |  |  | 2 |  |  |  | 303 |
At 1 January 2020 |  |  |  |  | 487 |  |  |  | 3 |  |  |  | 490 |
Disclosure Of Lease Liabilities | The majority of the Group’s lease liabilities are discounted at incremental borrowing rates of up to 11%. The rate implicit in the InterContinental Boston lease was 9.7% and was derived from a valuation of the hotel at lease inception in 2006.
|  |  |  | 2021 $m |  |  |  |  | 2020 $m |
Currency |  |  |  |  |  |  |  |  |  |  |  |
US dollars |  |  |  |  | 374 |  |  |  |  |  | 385 |
Sterling |  |  |  |  | 6 |  |  |  |  |  | 10 |
Euros |  |  |  |  | 5 |  |  |  |  |  | 7 |
Other |  |  |  |  | 34 |  |  |  |  |  | 48 |
|  |  |  |  | 419 |  |  |  |  |  | 450 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  | 35 |  |  |  |  |  | 34 |
Non-current |  |  |  |  | 384 |  |  |  |  |  | 416 |
|  |  |  |  | 419 |  |  |  |  |  | 450 |
Disclosure Of Lease Expenditure Recognised Explanatory | Amounts recognised in the Group income statement
|  |  |  | 2021 $m |  |  |  |  | 2020 $m |  |  |  |  | 2019 $m |
Depreciation of right-of-use assets |  |  |  |  | 27 |  |  |  |  |  | 35 |  |  |  |  |  | 38 |
System Fund depreciation of right-of-use assets |  |  |  |  | 3 |  |  |  |  |  | 4 |  |  |  |  |  | 5 |
Impairment charge |  |  |  |  | – |  |  |  |  |  | 16 |  |  |  |  |  | 32 |
System Fund impairment (reversal)/charge |  |  |  |  | (3 | ) |  |  |  |  | 32 |  |  |  |  |  | – |
Derecognition of right-of-use assets and lease liabilities |  |  |  |  | – |  |  |  |  |  | (22 | ) |  |  |  |  | – |
Gain on lease termination |  |  |  |  | – |  |  |  |  |  | (30 | ) |  |  |  |  | – |
Expense relating to variable lease payments |  |  |  |  | 31 |  |  |  |  |  | 7 |  |  |  |  |  | 58 |
Expense relating to short-term leases and low-value assets |  |  |  |  | 1 |  |  |  |  |  | 2 |  |  |  |  |  | 3 |
Income from subleasing right-of-use assets |  |  |  |  | (1 | ) |  |  |  |  | (1 | ) |  |  |  |  | (2 | )
Recognised in operating profit/(loss) |  |  |  |  | 58 |  |  |  |  |  | 43 |  |  |  |  |  | 134 |
Interest on lease liabilities |  |  |  |  | 29 |  |  |  |  |  | 37 |  |  |  |  |  | 41 |
Total recognised in the Group income statement |  |  |  |  | 87 |  |  |  |  |  | 80 |  |  |  |  |  | 175 |
Disclosure Of Detailed Information About Operating Sublease Payments Receivables Explanatory [Table Text Block] |
Operating sublease payments receivable |  |  |  | Less than 1 year $m |  |  | Between 1 and 2 years $m |  |  | Between 2 and 5 years $m |  |  | Total $m |
31 D ecember 2021 |  |  |  |  | 2 |  |  |  | 2 |  |  |  | 5 |  |  |  | 9 |

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