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Trade and other payables | 12 Months Ended
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Dec. 31, 2023
Text Block [Abstract] |
Trade and other payables | 19. Trade and other payables
|  |  |  |  | 2023 $m |  |  |  |  |  | 2022 $m |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  |  |  |  |  | 127 |  |  |  |  |  |  |  | 152 |
Other tax and social security payables |  |  |  |  |  |  | 47 |  |  |  |  |  |  |  | 37 |
Other payables |  |  |  |  |  |  | 135 |  |  |  |  |  |  |  | 173 |
Deferred purchase consideration |  |  |  |  |  |  | 13 |  |  |  |  |  |  |  | – |
Accruals |  |  |  |  |  |  | 389 |  |  |  |  |  |  |  | 335 |
|  |  |  |  |  |  | 711 |  |  |  |  |  |  |  | 697 |
Non-current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other payables |  |  |  |  |  |  | 6 |  |  |  |  |  |  |  | 4 |
Deferred purchase consideration |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 12 |
Contingent purchase consideration (note 25) |  |  |  |  |  |  | 69 |  |  |  |  |  |  |  | 65 |
|  |  |  |  |  |  | 75 |  |  |  |  |  |  |  | 81 |
In 2022, current other payables included $29m and current accruals included $2m relating to the outstanding portion of the share repurchase programme. Of the total, $20m related to the unavoidable contractual cost of shares to be repurchased and $11m to the associated performance fee. Current other payables also included $18m relating to obligations created by the special allocation of expenses from an associate investment (see note 6). Third-party bank loan guarantees At 31 December 2023, the Group has issued financial guarantee contracts of up to $50m (2022: $50m). The carrying amount of these guarantees was nil in all periods presented. The largest guarantee has a gross guaranteed amount of $21m (2022: $21m) and the underlying loan matures in 2029. Should the Group fund any amount under the guarantee, there is a cross-indemnity that the Group would seek to pursue for the other parties’ share.

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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