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Share-based payments (Tables) | 12 Months Ended
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Dec. 31, 2022
Text Block [Abstract] |
Summary of Cost Related to Share-Based Payment Transactions |
|  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |  |  |  |  |  | 2020 $m |
Equity-settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating profit before System Fund and exceptional items |  |  |  |  |  |  | 28 |  |  |  |  |  |  |  | 26 |  |  |  |  |  |  |  | 19 |
System Fund |  |  |  |  |  |  | 16 |  |  |  |  |  |  |  | 13 |  |  |  |  |  |  |  | 11 |
|  |  |  |  |  |  | 44 |  |  |  |  |  |  |  | 39 |  |  |  |  |  |  |  | 30 |
Cash-settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating profit before System Fund and exceptional items |  |  |  |  |  |  | 2 |  |  |  |  |  |  |  | 2 |  |  |  |  |  |  |  | 2 |
|  |  |  |  |  |  | 46 |  |  |  |  |  |  |  | 41 |  |  |  |  |  |  |  | 32 |
Summary of Information about Awards Granted |
|  |  |  |  | APP |  |  |  |  |  | LTIP |
|  |  |  |  | Binomial valuation model |  |  |  |  |  | Monte Carlo Simulation, Binomial and Finnerty valuation models |
Option pricing models and assumptions |  |  |  |  |  |  | 2022 |  |  |  |  |  |  |  | 2021 |  |  |  |  |  |  |  | 2020 |  |  |  |  |  |  |  | 2022 |  |  |  |  |  |  |  | 2021 |  |  |  |  |  |  |  | 2020 |
Weighted average share price (pence) |  |  |  |  |  |  | 5,018.3 |  |  |  |  |  |  |  | 5,009.0 |  |  |  |  |  |  |  | 3,771.0 |  |  |  |  |  |  |  | 4,875.0 |  |  |  |  |  |  |  | 4,980.0 |  |  |  |  |  |  |  | 3,450.0 |
Expected dividend yield |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2.29% to 2.67% |  |  |  |  |  |  |  | 1.11% |  |  |  |  |  |  |  | 1.48% |
Risk-free interest rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.29% |  |  |  |  |  |  |  | 0.09% |  |  |  |  |  |  |  | 0.02% |
Volatility a |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 35% to 45% |  |  |  |  |  |  |  | 43% |  |  |  |  |  |  |  | 33% |
Term (years) |  |  |  |  |  |  | 1.7 |  |  |  |  |  |  |  | 1.5 |  |  |  |  |  |  |  | 3.0 |  |  |  |  |  |  |  | 3.0 |  |  |  |  |  |  |  | 3.0 |  |  |  |  |  |  |  | 3.0 |
a | The expected volatility was determined by calculating the historical volatility of the Company’s share price corresponding to the expected life of the share award.
Summary of Movements in Awards Outstanding Under the Schemes |
|  |  |  |  | APP |  |  |  |  |  |  |  |  |  |  |  | LTIP |
Number of share awards (thousands) |  |  |  |  |  |  |  |  |  |  | Performance-related awards |  |  |  |  |  | Restricted stock units |
Outstanding at 1 January 2020 |  |  |  |  |  |  | 496 |  |  |  |  |  |  |  | 695 |  |  |  |  |  |  |  | 1,275 |
Granted |  |  |  |  |  |  | 138 |  |  |  |  |  |  |  | 383 |  |  |  |  |  |  |  | 696 |
Vested |  |  |  |  |  |  | (188 | ) |  |  |  |  |  |  | (179 | ) |  |  |  |  |  |  | (413 | )
Lapsed or cancelled |  |  |  |  |  |  | (33 | ) |  |  |  |  |  |  | (85 | ) |  |  |  |  |  |  | (137 | )
Outstanding at 31 December 2020 |  |  |  |  |  |  | 413 |  |  |  |  |  |  |  | 814 |  |  |  |  |  |  |  | 1,421 |
Granted |  |  |  |  |  |  | 90 |  |  |  |  |  |  |  | 281 |  |  |  |  |  |  |  | 442 |
Vested |  |  |  |  |  |  | (147 | ) |  |  |  |  |  |  | (70 | ) |  |  |  |  |  |  | (391 | )
Lapsed or cancelled |  |  |  |  |  |  | (8 | ) |  |  |  |  |  |  | (153 | ) |  |  |  |  |  |  | (122 | )
Outstanding at 31 December 2021 |  |  |  |  |  |  | 348 |  |  |  |  |  |  |  | 872 |  |  |  |  |  |  |  | 1,350 |
Granted |  |  |  |  |  |  | 236 |  |  |  |  |  |  |  | 323 |  |  |  |  |  |  |  | 706 |
Vested |  |  |  |  |  |  | (254 | ) |  |  |  |  |  |  | (23 | ) |  |  |  |  |  |  | (391 | )
Lapsed or cancelled |  |  |  |  |  |  | (9 | ) |  |  |  |  |  |  | (239 | ) |  |  |  |  |  |  | (90 | )
Outstanding at 31 December 2022 |  |  |  |  |  |  | 321 |  |  |  |  |  |  |  | 933 |  |  |  |  |  |  |  | 1,575 |
Fair value of awards granted during the year (cents) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2022 |  |  |  |  |  |  | 6,180.2 |  |  |  |  |  |  |  | 3,770.0 |  |  |  |  |  |  |  | 5,656.4 |
2021 |  |  |  |  |  |  | 6,888.5 |  |  |  |  |  |  |  | 4,676.3 |  |  |  |  |  |  |  | 6,559.7 |
2020 |  |  |  |  |  |  | 4,965.9 |  |  |  |  |  |  |  | 2,473.5 |  |  |  |  |  |  |  | 4,397.5 |
Weighted average remaining contract life (years) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2022 |  |  |  |  |  |  | 1.0 |  |  |  |  |  |  |  | 1.1 |  |  |  |  |  |  |  | 1.2 |
At 31 December 2021 |  |  |  |  |  |  | 0.5 |  |  |  |  |  |  |  | 1.2 |  |  |  |  |  |  |  | 1.2 |
At 31 December 2020 |  |  |  |  |  |  | 1.0 |  |  |  |  |  |  |  | 1.4 |  |  |  |  |  |  |  | 1.3 |

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- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 45 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_50&doctype=Standard -URIDate 2022-03-24 + Details
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