XML 332 R59.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Investment in associates and joint ventures (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Statement [Line Items] |
Investment in Associates and Joint Ventures |
|  |  |  | 2021 $m |  |  |  |  | 2020 $m |
Cost |  |  |  |  |  |  |  |  |  |  |  |
At 1 January |  |  |  |  | 136 |  |  |  |  |  | 145 |
Additions |  |  |  |  | 4 |  |  |  |  |  | 17 |
Share of losses |  |  |  |  | (8 | ) |  |  |  |  | (14 | )
System Fund share of losses |  |  |  |  | (2 | ) |  |  |  |  | (1 | )
Dividends and distributions |  |  |  |  | – |  |  |  |  |  | (7 | )
Exchange and other adjustments |  |  |  |  | 2 |  |  |  |  |  | (4 | )
At 31 December |  |  |  |  | 132 |  |  |  |  |  | 136 |
Impairment |  |  |  |  |  |  |  |  |  |  |  |
At 1 January |  |  |  |  | (55 | ) |  |  |  |  | (35 | )
Charge for the year a |  |  |  |  | – |  |  |  |  |  | (23 | )
Exchange and other adjustments |  |  |  |  | – |  |  |  |  |  | 3 |
At 31 December |  |  |  |  | (55 | ) |  |  |  |  | (55 | )
Net book value |  |  |  |  | 77 |  |  |  |  |  | 81 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |
Material associates |  |  |  |  | 42 |  |  |  |  |  | 43 |
Other associates |  |  |  |  | 35 |  |  |  |  |  | 38 |
a | In 2020, the $23m impairment charge was presented net of $4m gain on related put option (see note 6).
Summary of Financial Information of Material Associate Investment | Summarised financial information in respect of the Barclay associate is set out below:
31 December |  |  |  | 2021 $m |  |  |  |  | 2020 $m |
Non-current assets |  |  |  |  | 485 |  |  |  |  |  | 497 |
Current assets |  |  |  |  | 38 |  |  |  |  |  | 32 |
Current liabilities |  |  |  |  | (32 | ) |  |  |  |  | (19 | )
Non-current liabilities |  |  |  |  | (246 | ) |  |  |  |  | (247 | )
Net assets |  |  |  |  | 245 |  |  |  |  |  | 263 |
Group share of reported net assets at 19.9% |  |  |  |  | 49 |  |  |  |  |  | 52 |
Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement |  |  |  |  | (7 | ) |  |  |  |  | (9 | )
Carrying amount |  |  |  |  | 42 |  |  |  |  |  | 43 |
Year ended 31 December |  |  |  | 2021 $m |  |  |  |  | 2020 $m |
Revenue |  |  |  |  | 42 |  |  |  |  |  | 16 |
Loss from continuing operations and total comprehensive loss for the year |  |  |  |  | (24 | ) |  |  |  |  | (52 | )
Group’s share of loss for the year, including the cost of funding owner returns |  |  |  |  | (5 | ) |  |  |  |  | (13 | )
Summarised Aggregated Financial Information for Individually Immaterial Associates and Joint Ventures |
|  |  |  | Associates |  |  |  |  | Joint ventures |
|  |  |  | 2021 $m |  |  |  |  | 2020 $m |  |  |  |  | 2019 $m |  |  |  |  | 2021 $m |  |  |  |  | 2020 $m |  |  |  |  | 2019 $m |
(Losses)/profits from continuing operations and total comprehensive (loss)/income for the year |  |  |  |  | (3 | ) |  |  |  |  | (3 | ) |  |  |  |  | 7 |  |  |  |  |  | – |  |  |  |  |  | 2 |  |  |  |  |  | – |

X
- 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 2021-01-01 -Paragraph B14 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of aggregated financial information for individually immaterial associates and joint ventures explanatory. + References No definition available. + Details
Name: | ihg_DisclosureOfAggregatedFinancialInformationForIndividuallyImmaterialAssociatesAndJointVenturesExplanatory
Namespace Prefix: | ihg_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation of the movements in Associates and Joint Ventures in the year. + References No definition available. + Details
Name: | ihg_DisclosureOfAssociatesAndJointVenturesExplanatory
Namespace Prefix: | ihg_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Statement [Line Items] + References No definition available. + Details
Name: | ihg_StatementLineItems
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration