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Exceptional Items - Summary of Exceptional Items (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Administrative expenses: |  |  |  |  |
Administrative expenses | $ (338) | $ (353) | [1] | $ (292) | [1]
Other net impairment reversals/(charges): |  |  |  |  |
Other impairment charges | 0 | 5 | [1] | (4) | [1]
Profit/(loss) before tax | 1,010 | 540 | [1] | 361 | [1]
Tax | 260 | 164 | [1] | 96 | [1]
Operating exceptional items | 28 | (95) | [1] | (29) | [1]
Operating exceptional items analysed as: |  |  |  |  |
Operating exceptional profit before tax | 1,066 | 628 | [1] | 494 | [1]
Exceptional items [member] |  |  |  |  |
Administrative expenses: |  |  |  |  |
Costs of ceasing operations in Russia |  | (12) |  |  |
Commercial litigation and disputes |  | (28) |  | (25) |
Administrative expenses |  | (40) |  | (25) |
Share of profits/(losses) of associate | 18 | (60) |  |  |
Other operating income | 10 |  |  |  |
Other net impairment reversals/(charges): |  |  |  |  |
Property plant and equipment (Charge) |  | (10) |  |  |
Property, plant and equipment (Reversal) |  | 3 |  |  |
Contract assets (Charge) |  | (5) |  |  |
Contract assets (Reversal) |  | 3 |  |  |
Other impairment charges |  | 5 |  | (4) |
Profit/(loss) before tax | 28 | (95) |  | (29) |
Tax on exceptional items | (7) | 26 |  | 3 |
Exceptional tax |  |  |  | 26 |
Tax | (7) | 26 |  | 29 |
Operating exceptional items analysed as: |  |  |  |  |
Operating exceptional profit before tax | 28 | (95) |  | (29) |
Exceptional items [member] | Right-of-use assets [member] |  |  |  |  |
Other net impairment reversals/(charges): |  |  |  |  |
Impairment (Charge) |  | (2) |  |  |
Impairment (Reversal) |  | 2 |  |  |
Exceptional items [member] | Management agreements [member] |  |  |  |  |
Other net impairment reversals/(charges): |  |  |  |  |
Management agreements (Reversal) |  | 12 |  |  |
Exceptional items [member] | Associates [member] |  |  |  |  |
Other net impairment reversals/(charges): |  |  |  |  |
Impairment (Charge) |  |  |  | (4) |
Impairment (Reversal) |  | 2 |  |  |
Operating exceptional items analysed as: |  |  |  |  |
Operating exceptional profit before tax |  | 42 |  |  |
Exceptional items [member] | Americas [member] |  |  |  |  |
Operating exceptional items analysed as: |  |  |  |  |
Operating exceptional profit before tax | 27 | (46) |  | (22) |
Exceptional items [member] | EMEAA [member] |  |  |  |  |
Operating exceptional items analysed as: |  |  |  |  |
Operating exceptional profit before tax | $ 1 | $ (49) |  | $ (7) |
[1] | Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ and to combine System Fund revenues and reimbursables (see New accounting standards and other presentational changes).

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