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Tax - Summary of Reconciliation of Tax Charge (Parenthetical) (Detail) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of income tax reconciliation [line items] |  |  |  |
Net effect of different rates of tax in overseas business | 1.50% | 6.30% |  | 6.80%
Aggregate percentage points | 0.70% |  |  |
Deferred tax assets | $ 134 | $ 126 | [1] |
UK [Member] |  |  |  |
Disclosure of income tax reconciliation [line items] |  |  |  |
Deferred tax assets | 113 | $ 109 |  |
UK [Member] | Maximum [member] |  |  |  |
Disclosure of income tax reconciliation [line items] |  |  |  |
Change in future UK corporation tax rate |  |  |  | 25.00%
UK [Member] | Bottom of range [member] |  |  |  |
Disclosure of income tax reconciliation [line items] |  |  |  |
Change in future UK corporation tax rate |  |  |  | 19.00%
UAE [Member] |  |  |  |
Disclosure of income tax reconciliation [line items] |  |  |  |
Deferred tax assets | $ 9 |  |  |
Before exceptional items and System Funds [member] | United States [member] |  |  |  |
Disclosure of income tax reconciliation [line items] |  |  |  |
Net effect of different rates of tax in overseas business | 1.30% | 6.90% |  | 7.10%
Before Exceptional Items System Funds And Foreign Exchange Gains [Member] |  |  |  |
Disclosure of income tax reconciliation [line items] |  |  |  |
Net effect of different rates of tax in overseas business | 0.60% | 1.00% |  | 0.70%
[1] | Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ (see New accounting standards and other presentational changes).

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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
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