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Exceptional items (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure Of Exceptional Items [line items] |
Summary of Exceptional Items |
|  |  |  |  | Note |  |  |  |  | 2023 $m |  |  |  |  | 2022 $m |  |  |  |  | 2021 $m
Administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs of ceasing operations in Russia |  |  |  |  |  | (a) |  |  |  |  |  | – |  |  |  |  |  | (12) |  |  |  |  |  | –
Commercial litigation and disputes |  |  |  |  |  | (b) |  |  |  |  |  | – |  |  |  |  |  | (28) |  |  |  |  |  | (25)
|  |  |  |  |  |  |  |  |  |  |  | – |  |  |  |  |  | (40) |  |  |  |  |  | (25)
Share of profits/(losses) of associate |  |  |  |  |  | (c) |  |  |  |  |  | 18 |  |  |  |  |  | (60) |  |  |  |  |  | –
Other operating income |  |  |  |  |  | (d) |  |  |  |  |  | 10 |  |  |  |  |  | – |  |  |  |  |  | –
Other net impairment reversals/(charges): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Management agreements |  | – reversal |  |  |  |  |  | 12 |  |  |  |  |  | – |  |  |  |  |  | 12 |  |  |  |  |  | –
Property, plant and equipment |  | – charge |  |  |  |  |  | 13 |  |  |  |  |  | – |  |  |  |  |  | (10) |  |  |  |  |  | –
|  | – reversal |  |  |  |  |  | 13 |  |  |  |  |  | – |  |  |  |  |  | 3 |  |  |  |  |  | –
Right-of-use assets |  | – charge |  |  |  |  |  | 13 |  |  |  |  |  | – |  |  |  |  |  | (2) |  |  |  |  |  | –
|  | – reversal |  |  |  |  |  | 14 |  |  |  |  |  | – |  |  |  |  |  | 2 |  |  |  |  |  | –
Associates |  | – charge |  |  |  |  |  |  |  |  |  |  |  | – |  |  |  |  |  | – |  |  |  |  |  | (4)
|  | – reversal |  |  |  |  |  | 15 |  |  |  |  |  | – |  |  |  |  |  | 2 |  |  |  |  |  | –
Contract assets |  | – charge |  |  |  |  |  | (e) |  |  |  |  |  | – |  |  |  |  |  | (5) |  |  |  |  |  | –
|  | – reversal |  |  |  |  |  | (e) |  |  |  |  |  | – |  |  |  |  |  | 3 |  |  |  |  |  | –
|  |  |  |  |  |  |  |  |  |  |  | – |  |  |  |  |  | 5 |  |  |  |  |  | (4)
Operating exceptional items |  |  |  |  |  |  |  |  |  |  |  | 28 |  |  |  |  |  | (95) |  |  |  |  |  | (29)
Exceptional items before tax |  |  |  |  |  |  |  |  |  |  |  | 28 |  |  |  |  |  | (95) |  |  |  |  |  | (29)
Tax on exceptional items |  |  |  |  |  | (f) |  |  |  |  |  | (7) |  |  |  |  |  | 26 |  |  |  |  |  | 3
Exceptional tax |  |  |  |  |  | (g) |  |  |  |  |  | – |  |  |  |  |  | – |  |  |  |  |  | 26
Tax |  |  |  |  |  |  |  |  |  |  |  | (7) |  |  |  |  |  | 26 |  |  |  |  |  | 29
Operating exceptional items analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Americas |  |  |  |  |  |  |  |  |  |  |  | 27 |  |  |  |  |  | (46) |  |  |  |  |  | (22)
EMEAA |  |  |  |  |  |  |  |  |  |  |  | 1 |  |  |  |  |  | (49) |  |  |  |  |  | (7)
|  |  |  |  |  |  |  |  |  |  |  | 28 |  |  |  |  |  | (95) |  |  |  |  |  | (29)
Summary of tax impacts on exceptional items |
|  |  |  |  | 2023 |  |  |  |  | 2022 |  |  |  |  | 2021 |
|  |  |  |  | Current tax $m |  |  | Deferred tax $m |  |  |  |  | Current tax $m |  |  | Deferred tax $m |  |  |  |  | Current tax $m |  |  | Deferred tax $m |
Costs of ceasing operations in Russia |  |  |  |  |  |  | – |  |  | – |  |  |  |  |  |  | 3 |  |  | – |  |  |  |  |  |  | – |  |  |  | – |
Commercial litigation and disputes |  |  |  |  |  |  | – |  |  | – |  |  |  |  |  |  | 8 |  |  | (2) |  |  |  |  |  |  | – |  |  |  | 4 |
Share of (profits)/losses of associate |  |  |  |  |  |  | – |  |  | (4) |  |  |  |  |  |  | 15 |  |  | – |  |  |  |  |  |  | – |  |  |  | – |
Other operating income |  |  |  |  |  |  | (3 | ) |  | – |  |  |  |  |  |  | – |  |  | – |  |  |  |  |  |  | – |  |  |  | – |
Other net impairment reversals/(charges) |  |  |  |  |  |  | – |  |  | – |  |  |  |  |  |  | 1 |  |  | (5) |  |  |  |  |  |  | – |  |  |  | 1 |
Adjustments in respect of prior years a |  |  |  |  |  |  | – |  |  | – |  |  |  |  |  |  | 6 |  |  | – |  |  |  |  |  |  | (2 | ) |  |  | – |
|  |  |  |  |  |  | (3 | ) |  | (4) |  |  |  |  |  |  | 33 |  |  | (7) |  |  |  |  |  |  | (2 | ) |  |  | 5 |
Total current and deferred tax |  |  |  |  |  |  |  |  |  | (7) |  |  |  |  |  |  |  |  |  | 26 |  |  |  |  |  |  |  |  |  |  | 3 |
a | In 2022, related to the release of tax contingencies no longer needed; one of these was as a result of the closure of a tax audit of the 2014 US federal income tax return. In 2021, the tax charge related to the same audit.

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