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Exceptional items (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure Of Exceptional Items [line items] |
Summary of Exceptional Items |
|  |  |  | Note |  |  |  |  | 2024 $m |  |  |  |  |  | 2023 $m |  |  |  |  |  | 2022 $m |
Administrative expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Costs of ceasing operations in Russia |  |  | (a | ) |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (12 | )
Commercial litigation and disputes |  |  | (b | ) |  |  |  |  | (12 | ) |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (28 | )
|  |  |  |  |  |  |  |  |  |  | (12 | ) |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (40 | )
Share of profits/(losses) of associate |  |  | (c | ) |  |  |  |  | – |  |  |  |  |  |  |  | 18 |  |  |  |  |  |  |  | (60 | )
Other operating income |  |  | (d | ) |  |  |  |  | – |  |  |  |  |  |  |  | 10 |  |  |  |  |  |  |  | – |
Impairment reversal on financial assets |  |  | (e | ) |  |  |  |  | 6 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |
Other net impairment reversals/(charges): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Management agreements |  | – reversal |  |  | 11 |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 12 |
Property, plant and equipment |  | – charge |  |  | 12 |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (10 | )
|  | – reversal |  |  | 12 |  |  |  |  |  | 3 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 3 |
Right-of-use assets |  | – charge |  |  | 12 |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (2 | )
|  | – reversal |  |  | 13 |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 2 |
Associates |  | – reversal |  |  | 14 |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 2 |
Contract assets |  | – charge |  |  | ( f | ) |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (5 | )
|  | – reversal |  |  | ( f | ) |  |  |  |  | 3 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 3 |
|  |  |  |  |  |  |  |  |  |  | 6 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 5 |
Operating exceptional items |  |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 28 |  |  |  |  |  |  |  | (95 | )
Tax on exceptional items |  |  | ( g | ) |  |  |  |  | – |  |  |  |  |  |  |  | (7 | ) |  |  |  |  |  |  | 26 |
Tax |  |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | (7 | ) |  |  |  |  |  |  | 26 |
Operating exceptional items analysed as: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Americas |  |  |  |  |  |  |  |  | 4 |  |  |  |  |  |  |  | 27 |  |  |  |  |  |  |  | (46 | )
EMEAA |  |  |  |  |  |  |  |  | (4 | ) |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  | (49 | )
|  |  |  |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 28 |  |  |  |  |  |  |  | (95 | )
Summary of tax impacts on exceptional items |
|  |  |  |  |  |  | 2024 |  |  |  |  |  |  |  |  | 2023 |  |  |  |  |  |  |  |  | 2022 |
|  |  |  | 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 |  |  |  |  | – |  |  |  | 2 |  |  |  |  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 8 |  |  |  | (2 | )
Share of (profits)/losses of associate |  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  | (4 | ) |  |  |  |  |  |  | 15 |  |  |  | – |
Other operating income |  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | (3 | ) |  |  | – |  |  |  |  |  |  |  | – |  |  |  | – |
Impairment reversal on financial assets |  |  |  |  | – |  |  |  | (1 | ) |  |  |  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  | – |
Other net impairment (reversals)/charges |  |  |  |  | – |  |  |  | (1 | ) |  |  |  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 1 |  |  |  | (5 | )
Adjustments in respect of prior years a |  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 6 |  |  |  | – |
|  |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | (3 | ) |  |  | (4 | ) |  |  |  |  |  |  | 33 |  |  |  | (7 | )
Total current and deferred tax |  |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  |  |  |  |  | (7 | ) |  |  |  |  |  |  |  |  |  |  | 26 |
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.

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