XML 365 R48.htm IDEA: XBRL DOCUMENT
v3.22.4

Revenue (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Text Block [Abstract] |
Summary of Group Revenue Disaggregated By Type of Revenue Stream and By Reportable Segment |
Year ended 31 December 2022 |  |  |  |  | Americas $m |  |  |  |  |  | EMEAA $m |  |  |  |  |  | Greater China $m |  |  |  |  |  | Central $m |  |  |  |  |  | Group $m |
Franchise and base management fees |  |  |  |  |  |  | 861 |  |  |  |  |  |  |  | 215 |  |  |  |  |  |  |  | 71 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 1,147 |
Incentive management fees |  |  |  |  |  |  | 18 |  |  |  |  |  |  |  | 69 |  |  |  |  |  |  |  | 16 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 103 |
Central revenue |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 199 |  |  |  |  |  |  |  | 199 |
Revenue from fee business |  |  |  |  |  |  | 879 |  |  |  |  |  |  |  | 284 |  |  |  |  |  |  |  | 87 |  |  |  |  |  |  |  | 199 |  |  |  |  |  |  |  | 1,449 |
Revenue from owned, leased and managed lease hotels |  |  |  |  |  |  | 126 |  |  |  |  |  |  |  | 268 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 394 |
|  |  |  |  |  |  | 1,005 |  |  |  |  |  |  |  | 552 |  |  |  |  |  |  |  | 87 |  |  |  |  |  |  |  | 199 |  |  |  |  |  |  |  | 1,843 |
System Fund revenues (note 32) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,217 |
Reimbursement of costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 832 |
Total revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,892 |
Year ended 31 December 2021 |  |  |  |  | Americas $m |  |  |  |  |  | EMEAA $m |  |  |  |  |  | Greater China $m |  |  |  |  |  | Central $m |  |  |  |  |  | Group $m |
Franchise and base management fees |  |  |  |  |  |  | 683 |  |  |  |  |  |  |  | 120 |  |  |  |  |  |  |  | 91 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 894 |
Incentive management fees |  |  |  |  |  |  | 8 |  |  |  |  |  |  |  | 29 |  |  |  |  |  |  |  | 25 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 62 |
Central revenue |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 197 |  |  |  |  |  |  |  | 197 |
Revenue from fee business |  |  |  |  |  |  | 691 |  |  |  |  |  |  |  | 149 |  |  |  |  |  |  |  | 116 |  |  |  |  |  |  |  | 197 |  |  |  |  |  |  |  | 1,153 |
Revenue from owned, leased and managed lease hotels |  |  |  |  |  |  | 83 |  |  |  |  |  |  |  | 154 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 237 |
|  |  |  |  |  |  | 774 |  |  |  |  |  |  |  | 303 |  |  |  |  |  |  |  | 116 |  |  |  |  |  |  |  | 197 |  |  |  |  |  |  |  | 1,390 |
System Fund revenues (note 32) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 928 |
Reimbursement of costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 589 |
Total revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,907 |
Year ended 31 December 2020 |  |  |  |  | Americas $m |  |  |  |  |  | EMEAA $m |  |  |  |  |  | Greater China $m |  |  |  |  |  | Central $m |  |  |  |  |  | Group $m |
Franchise and base management fees |  |  |  |  |  |  | 452 |  |  |  |  |  |  |  | 93 |  |  |  |  |  |  |  | 61 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 606 |
Incentive management fees |  |  |  |  |  |  | 5 |  |  |  |  |  |  |  | 14 |  |  |  |  |  |  |  | 16 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 35 |
Central revenue |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 182 |  |  |  |  |  |  |  | 182 |
Revenue from fee business |  |  |  |  |  |  | 457 |  |  |  |  |  |  |  | 107 |  |  |  |  |  |  |  | 77 |  |  |  |  |  |  |  | 182 |  |  |  |  |  |  |  | 823 |
Revenue from owned, leased and managed lease hotels |  |  |  |  |  |  | 55 |  |  |  |  |  |  |  | 114 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 169 |
|  |  |  |  |  |  | 512 |  |  |  |  |  |  |  | 221 |  |  |  |  |  |  |  | 77 |  |  |  |  |  |  |  | 182 |  |  |  |  |  |  |  | 992 |
System Fund revenues (note 32) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 765 |
Reimbursement of costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 637 |
Total revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,394 |
Summary of Information About Trade Receivables, Contract Assets, and Deferred Revenue |
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
Trade receivables (note 17) |  |  |  |  |  |  | 493 |  |  |  |  |  |  |  | 399 |
Contract assets |  |  |  |  |  |  | 367 |  |  |  |  |  |  |  | 346 |
Deferred revenue |  |  |  |  |  |  | (1,724 | ) |  |  |  |  |  |  | (1,613 | )
Summary of Information About Contract Assets |
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
At 1 January |  |  |  |  |  |  | 346 |  |  |  |  |  |  |  | 336 |
Additions |  |  |  |  |  |  | 70 |  |  |  |  |  |  |  | 45 |
Recognised as a deduction to revenue |  |  |  |  |  |  | (32 | ) |  |  |  |  |  |  | (35 | )
Impairment charges (note 6) |  |  |  |  |  |  | (5 | ) |  |  |  |  |  |  | – |
Impairment reversals (note 6) |  |  |  |  |  |  | 3 |  |  |  |  |  |  |  | – |
Repayments |  |  |  |  |  |  | (3 | ) |  |  |  |  |  |  | (1 | )
Exchange and other adjustments |  |  |  |  |  |  | (12 | ) |  |  |  |  |  |  | 1 |
At 31 December |  |  |  |  |  |  | 367 |  |  |  |  |  |  |  | 346 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  | 31 |  |  |  |  |  |  |  | 30 |
Non-current |  |  |  |  |  |  | 336 |  |  |  |  |  |  |  | 316 |
|  |  |  |  |  |  | 367 |  |  |  |  |  |  |  | 346 |
Summary of Changes in Deferred Revenue |
|  |  |  |  | Loyalty programme $m |  |  | Other co-brand fees $m |  |  | Application & re-licensing fees $m |  |  |  |  |  | Other $m |  |  |  |  |  | Total $m |
At 1 January 2021 |  |  |  |  |  |  | 1,245 |  |  |  | 55 |  |  |  | 166 |  |  |  |  |  |  |  | 103 |  |  |  |  |  |  |  | 1,569 |
Increase in deferred revenue |  |  |  |  |  |  | 384 |  |  |  | – |  |  |  | 19 |  |  |  |  |  |  |  | 45 |  |  |  |  |  |  |  | 448 |
Recognised as revenue |  |  |  |  |  |  | (337 | ) |  |  | (11 | ) |  |  | (22 | ) |  |  |  |  |  |  | (35 | ) |  |  |  |  |  |  | (405 | )
Exchange and other adjustments |  |  |  |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | 1 |
At 31 December 2021 |  |  |  |  |  |  | 1,292 |  |  |  | 44 |  |  |  | 163 |  |  |  |  |  |  |  | 114 |  |  |  |  |  |  |  | 1,613 |
Increase in deferred revenue |  |  |  |  |  |  | 532 |  |  |  | – |  |  |  | 27 |  |  |  |  |  |  |  | 44 |  |  |  |  |  |  |  | 603 |
Recognised as revenue |  |  |  |  |  |  | (413 | ) |  |  | (11 | ) |  |  | (23 | ) |  |  |  |  |  |  | (44 | ) |  |  |  |  |  |  | (491 | )
Exchange and other adjustments |  |  |  |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  | (1 | )
At 31 December 2022 |  |  |  |  |  |  | 1,411 |  |  |  | 33 |  |  |  | 167 |  |  |  |  |  |  |  | 113 |  |  |  |  |  |  |  | 1,724 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  | 584 |  |  |  | 11 |  |  |  | 23 |  |  |  |  |  |  |  | 63 |  |  |  |  |  |  |  | 681 |
Non-current |  |  |  |  |  |  | 827 |  |  |  | 22 |  |  |  | 144 |  |  |  |  |  |  |  | 50 |  |  |  |  |  |  |  | 1,043 |
|  |  |  |  |  |  | 1,411 |  |  |  | 33 |  |  |  | 167 |  |  |  |  |  |  |  | 113 |  |  |  |  |  |  |  | 1,724 |
At 31 December 2021: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  | 535 |  |  |  | 11 |  |  |  | 21 |  |  |  |  |  |  |  | 50 |  |  |  |  |  |  |  | 617 |
Non-current |  |  |  |  |  |  | 757 |  |  |  | 33 |  |  |  | 142 |  |  |  |  |  |  |  | 64 |  |  |  |  |  |  |  | 996 |
|  |  |  |  |  |  | 1,292 |  |  |  | 44 |  |  |  | 163 |  |  |  |  |  |  |  | 114 |  |  |  |  |  |  |  | 1,613 |
Amounts Received and Not Yet Recognised Relating to Performance Obligations |
|  |  |  |  | 2022 |  |  |  |  |  | 2021 |
|  |  |  |  | Loyalty and co-brand $m |  |  | Other $m |  |  | Total $m |  |  |  |  |  | Loyalty and co-brand $m |  |  | Other $m |  |  | Total $m |
Less than one year |  |  |  |  |  |  | 595 |  |  |  | 86 |  |  |  | 681 |  |  |  |  |  |  |  | 546 |  |  |  | 71 |  |  |  | 617 |
Between one and two years |  |  |  |  |  |  | 339 |  |  |  | 46 |  |  |  | 385 |  |  |  |  |  |  |  | 406 |  |  |  | 45 |  |  |  | 451 |
Between two and three years |  |  |  |  |  |  | 199 |  |  |  | 32 |  |  |  | 231 |  |  |  |  |  |  |  | 155 |  |  |  | 33 |  |  |  | 188 |
Between three and four years |  |  |  |  |  |  | 114 |  |  |  | 27 |  |  |  | 141 |  |  |  |  |  |  |  | 98 |  |  |  | 25 |  |  |  | 123 |
Between four and five years |  |  |  |  |  |  | 70 |  |  |  | 22 |  |  |  | 92 |  |  |  |  |  |  |  | 53 |  |  |  | 22 |  |  |  | 75 |
More than five years |  |  |  |  |  |  | 127 |  |  |  | 67 |  |  |  | 194 |  |  |  |  |  |  |  | 78 |  |  |  | 81 |  |  |  | 159 |
|  |  |  |  |  |  | 1,444 |  |  |  | 280 |  |  |  | 1,724 |  |  |  |  |  |  |  | 1,336 |  |  |  | 277 |  |  |  | 1,613 |
Movements in Contract Costs, Typically Developer Commissions |
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
At 1 January |  |  |  |  |  |  | 77 |  |  |  |  |  |  |  | 75 |
Costs incurred |  |  |  |  |  |  | 13 |  |  |  |  |  |  |  | 11 |
Charged to income statement |  |  |  |  |  |  | (8 | ) |  |  |  |  |  |  | (9 | )
Exchange and other adjustments |  |  |  |  |  |  | (2 | ) |  |  |  |  |  |  | – |
At 31 December |  |  |  |  |  |  | 80 |  |  |  |  |  |  |  | 77 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  | 5 |  |  |  |  |  |  |  | 5 |
Non-current |  |  |  |  |  |  | 75 |  |  |  |  |  |  |  | 72 |
|  |  |  |  |  |  | 80 |  |  |  |  |  |  |  | 77 |

X
- Definition The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 128 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_128_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 114 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_114&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 120 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_120_b_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Information about trade receivables, contract assets and deferred revenue. + References No definition available. + Details
Name: | ihg_ContractBalancesExplanatory
Namespace Prefix: | ihg_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of contract assets. + References No definition available. + Details
Name: | ihg_DisclosureOfContractAssetsExplanatory
Namespace Prefix: | ihg_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | ihg_TextBlockAbstract
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration