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Tax - Summary of Tax on (Loss)/Profit (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income tax [line items] |  |  |
Current period | $ 183 | $ 139 | $ 43
Benefit of tax reliefs on which no deferred tax previously recognised | 0 |  | (2)
Adjustments in respect of prior periods | (7) | 4 | (7)
Current tax | 176 | 143 | 34
Origination and reversal of temporary differences | (7) | (21) | (35)
Changes in tax rates and tax laws | 0 | (25) | (8)
Adjustments to estimated recoverable deferred tax assets | (2) | 2 | (14)
Reduction in deferred tax expense by previously unrecognised tax assets | 0 |  | (1)
Adjustments in respect of prior periods | (3) | (3) | 4
Deferred tax | (12) | (47) | (54)
Income tax charge/(credit) for the year | 164 | 96 | (20)
Profit before exceptional items and foreign exchange gains | 194 | 125 | 32
Foreign exchange gains (note 7) | (4) |  |
Tax on exceptional items (note 6) | (26) | (29) | (52)
Exceptional items [member] |  |  |
Income tax [line items] |  |  |
Current tax | 33 | (2) | 14
Deferred tax | (7) | 5 | 38
Income tax charge/(credit) for the year | 26 | 3 | 52
Tax on exceptional items (note 6) | (26) | (3) | (52)
Exceptional tax (note 6) | 0 | (26) |
United Kingdom [member] |  |  |
Income tax [line items] |  |  |
Current period | 6 | 1 |
Benefit of tax reliefs on which no deferred tax previously recognised | 0 |  |
Adjustments in respect of prior periods | (2) |  | (2)
Current tax | 4 | 1 | (2)
Origination and reversal of temporary differences | (1) | (7) | (12)
Changes in tax rates and tax laws | 0 | (25) | (7)
Adjustments to estimated recoverable deferred tax assets | (2) | 2 | (14)
Reduction in deferred tax expense by previously unrecognised tax assets | 0 |  |
Adjustments in respect of prior periods | 2 | 1 | (1)
Deferred tax | (1) | (29) | (34)
Income tax charge/(credit) for the year | 3 | (28) | (36)
Profit before exceptional items and foreign exchange gains | 11 | (2) | (24)
United Kingdom [member] | Exceptional items [member] |  |  |
Income tax [line items] |  |  |
Tax on exceptional items (note 6) | (8) |  | (12)
Exceptional tax (note 6) | 0 | (26) |
Foreign tax [member] |  |  |
Income tax [line items] |  |  |
Current period | 177 | 138 | 43
Benefit of tax reliefs on which no deferred tax previously recognised | 0 |  | (2)
Adjustments in respect of prior periods | (5) | 4 | (5)
Current tax | 172 | 142 | 36
Origination and reversal of temporary differences | (6) | (14) | (23)
Changes in tax rates and tax laws | 0 |  | (1)
Adjustments to estimated recoverable deferred tax assets | 0 |  |
Reduction in deferred tax expense by previously unrecognised tax assets | 0 |  | (1)
Adjustments in respect of prior periods | (5) | (4) | 5
Deferred tax | (11) | (18) | (20)
Income tax charge/(credit) for the year | 161 | 124 | 16
Profit before exceptional items and foreign exchange gains | 183 | 127 | 56
Foreign exchange gains (note 7) | (4) |  |
Foreign tax [member] | Exceptional items [member] |  |  |
Income tax [line items] |  |  |
Tax on exceptional items (note 6) | (18) | $ (3) | $ (40)
Exceptional tax (note 6) | $ 0 |  |

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- Definition The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_52_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 + Details
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