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Reconciliation of profit for the year to cash flow from operations (Tables) | 12 Months Ended
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Dec. 31, 2023
Text Block [Abstract] |
Summary of Reconciliation of Profit for the Year to Cash Flow From Operations |
|  |  |  |  | 2023 $m |  |  |  |  |  | 2022 $m |  |  |  |  |  | 2021 $m |
Profit for the year |  |  |  |  |  |  | 750 |  |  |  |  |  |  |  | 376 |  |  |  |  |  |  |  | 265 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net financial expenses |  |  |  |  |  |  | 52 |  |  |  |  |  |  |  | 96 |  |  |  |  |  |  |  | 139 |
Fair value losses/(gains) on contingent purchase consideration |  |  |  |  |  |  | 4 |  |  |  |  |  |  |  | (8 | ) |  |  |  |  |  |  | (6 | )
Income tax charge |  |  |  |  |  |  | 260 |  |  |  |  |  |  |  | 164 |  |  |  |  |  |  |  | 96 |
Operating profit adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment (reversal)/loss on financial assets |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  | 5 |  |  |  |  |  |  |  | – |
Other net impairment (reversals)/charges |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (5 | ) |  |  |  |  |  |  | 4 |
Other operating exceptional items |  |  |  |  |  |  | (28 | ) |  |  |  |  |  |  | 100 |  |  |  |  |  |  |  | 25 |
Depreciation and amortisation |  |  |  |  |  |  | 67 |  |  |  |  |  |  |  | 68 |  |  |  |  |  |  |  | 98 |
|  |  |  |  |  |  | 38 |  |  |  |  |  |  |  | 168 |  |  |  |  |  |  |  | 127 |
Contract assets deduction in revenue |  |  |  |  |  |  | 37 |  |  |  |  |  |  |  | 32 |  |  |  |  |  |  |  | 35 |
Share-based payments cost |  |  |  |  |  |  | 36 |  |  |  |  |  |  |  | 30 |  |  |  |  |  |  |  | 28 |
Share of (profits)/losses of associates and joint ventures (before exceptional items) |  |  |  |  |  |  | (13 | ) |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  | 8 |
|  |  |  |  |  |  | 60 |  |  |  |  |  |  |  | 61 |  |  |  |  |  |  |  | 71 |
System Fund adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortisation |  |  |  |  |  |  | 83 |  |  |  |  |  |  |  | 86 |  |  |  |  |  |  |  | 94 |
Impairment loss/(reversal) on financial assets |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 7 |  |  |  |  |  |  |  | (6 | )
Other impairment reversals |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (3 | )
Share-based payments cost |  |  |  |  |  |  | 20 |  |  |  |  |  |  |  | 16 |  |  |  |  |  |  |  | 13 |
Share of losses of associates |  |  |  |  |  |  | 3 |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | 2 |
|  |  |  |  |  |  | 106 |  |  |  |  |  |  |  | 110 |  |  |  |  |  |  |  | 100 |
Working capital and other adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase in deferred revenue |  |  |  |  |  |  | 123 |  |  |  |  |  |  |  | 108 |  |  |  |  |  |  |  | 39 |
Decrease in inventories |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 1 |
Increase in trade and other receivables |  |  |  |  |  |  | (70 | ) |  |  |  |  |  |  | (132 | ) |  |  |  |  |  |  | (75 | )
Increase in trade and other payables |  |  |  |  |  |  | 31 |  |  |  |  |  |  |  | 121 |  |  |  |  |  |  |  | 153 |
Other adjustments |  |  |  |  |  |  | (5 | ) |  |  |  |  |  |  | 4 |  |  |  |  |  |  |  | (8 | )
|  |  |  |  |  |  | 79 |  |  |  |  |  |  |  | 101 |  |  |  |  |  |  |  | 110 |
Cash flows relating to exceptional items |  |  |  |  |  |  | (29 | ) |  |  |  |  |  |  | (43 | ) |  |  |  |  |  |  | (12 | )
Contract acquisition costs, net of repayments |  |  |  |  |  |  | (101 | ) |  |  |  |  |  |  | (64 | ) |  |  |  |  |  |  | (42 | )
Total adjustments |  |  |  |  |  |  | 469 |  |  |  |  |  |  |  | 585 |  |  |  |  |  |  |  | 583 |
Cash flow from operations |  |  |  |  |  |  | 1,219 |  |  |  |  |  |  |  | 961 |  |  |  |  |  |  |  | 848 |

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