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Investment in associates (Tables) | 12 Months Ended
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Dec. 31, 2022
Statement [Line Items] |
Investment in Associates and Joint Ventures |
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January |  |  |  |  |  |  | 132 |  |  |  |  |  |  |  | 136 |
Additions |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | 4 |
Share of profits/(losses) a |  |  |  |  |  |  | (41 | ) |  |  |  |  |  |  | (8 | )
System Fund share of losses |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  | (2 | )
Dividends and distributions |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  | – |
Exchange and other adjustments |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  | 2 |
At 31 December |  |  |  |  |  |  | 89 |  |  |  |  |  |  |  | 132 |
Impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 1 January |  |  |  |  |  |  | (55 | ) |  |  |  |  |  |  | (55 | )
Impairment reversal |  |  |  |  |  |  | 2 |  |  |  |  |  |  |  | – |
At 31 December |  |  |  |  |  |  | (53 | ) |  |  |  |  |  |  | (55 | )
Net book value |  |  |  |  |  |  | 36 |  |  |  |  |  |  |  | 77 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Material associates |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 42 |
Other associates |  |  |  |  |  |  | 36 |  |  |  |  |  |  |  | 35 |
|  |  |  |  |  |  | 36 |  |  |  |  |  |  |  | 77 |
a | In 2022, comprises $42m losses presented as exceptional (note 6) and $1m share of profits from other associates. The total share of losses in the Group income statement includes a further $18m recognised as a liability within other payables (note 19).
Summary of Financial Information of Material Associate Investment | Summarised financial information in respect of the Barclay associate is set out below:
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
Non-current assets |  |  |  |  |  |  | 472 |  |  |  |  |  |  |  | 485 |
Current assets |  |  |  |  |  |  | 64 |  |  |  |  |  |  |  | 38 |
Current liabilities |  |  |  |  |  |  | (33 | ) |  |  |  |  |  |  | (32 | )
Non-current liabilities |  |  |  |  |  |  | (250 | ) |  |  |  |  |  |  | (246 | )
Net assets |  |  |  |  |  |  | 253 |  |  |  |  |  |  |  | 245 |
Group share of reported net assets at 19.9% |  |  |  |  |  |  | 50 |  |  |  |  |  |  |  | 49 |
Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement |  |  |  |  |  |  | (8 | ) |  |  |  |  |  |  | (7 | )
Effect of specially allocated expenses (note 6) |  |  |  |  |  |  | (42 | ) |  |  |  |  |  |  | – |
Carrying amount |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 42 |
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
Revenue |  |  |  |  |  |  | 106 |  |  |  |  |  |  |  | 42 |
Profit/(loss) from continuing operations and total comprehensive income/(loss) for the year |  |  |  |  |  |  | 8 |  |  |  |  |  |  |  | (24 | )
Group’s share of profit/(loss) for the year a |  |  |  |  |  |  | (42 | ) |  |  |  |  |  |  | (5 | )
a | Includes specially allocated expenses and the cost of funding owner returns.
Summarised Aggregated Financial Information for Individually Immaterial Associates and Joint Ventures | Other associates
|  |  |  | Associates |  |  |  |  |  | Joint ventures |
|  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |  |  |  |  |  | 2020 $m |  |  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |  |  |  |  |  | 2020 $m |
Profits/(losses) from continuing operations and total comprehensive income/(loss) for the year |  |  |  |  | 1 |  |  |  |  |  |  |  | (3 | ) |  |  |  |  |  |  | (3 | ) |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 2 |

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- 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 2022-03-24 -Paragraph B14 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B14_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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- Definition Disclosure of aggregated financial information for individually immaterial associates and joint ventures explanatory. + References No definition available. + Details
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- Definition Reconciliation of the movements in Associates and Joint Ventures in the year. + References No definition available. + Details
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- Definition Statement [Line Items] + References No definition available. + Details
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