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Other financial assets | 12 Months Ended
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Dec. 31, 2024
Disclosure [Abstract] |
Other financial assets | 15. Other financial assets
|  |  |  | 2024 $m |  |  |  |  | 2023 $m |
Equity securities |  |  |  |  | 97 |  |  |  |  |  | 102 |
Restricted funds: |  |  |  |  |  |  |  |  |  |  |  |
Ring-fenced amounts to satisfy insurance claims: |  |  |  |  |  |  |  |  |  |  |  |
Cash |  |  |  |  | 1 |  |  |  |  |  | 2 |
Money market funds |  |  |  |  | 10 |  |  |  |  |  | 14 |
A ccounts pledged as security |  |  |  |  | 31 |  |  |  |  |  | 32 |
Other |  |  |  |  | 1 |  |  |  |  |  | 2 |
|  |  |  |  | 43 |  |  |  |  |  | 50 |
Trade deposits and loans |  |  |  |  | 79 |  |  |  |  |  | 40 |
|  |  |  |  | 219 |  |  |  |  |  | 192 |
Analysed as: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  | 7 |  |  |  |  |  | 7 |
Non-current |  |  |  |  | 212 |  |  |  |  |  | 185 |
|  |  |  |  | 219 |  |  |  |  |  | 192 |
Equity securities The methodology to calculate fair value and the sensitivities to the relevant significant unobservable inputs are detailed in note 24 . The most significant investments are as follows:
|  |  |  |  |  |  | 2024 |  |  |  |  |  |  |  |  | 2023 |
|  |  |  | Fair value |  |  | Dividend income |  |  |  |  |  | Fair value |  |  | Dividend income |
|  |  |  | $m |  |  | $m |  |  |  |  |  | $m |  |  | $m |
Investment in entity which owns: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
InterContinental The Willard Washington DC |  |  |  |  | 27 |  |  |  | 1 |  |  |  |  |  |  |  | 27 |  |  |  | 1 |
InterContinental Grand Stanford Hong Kong |  |  |  |  | 36 |  |  |  | – |  |  |  |  |  |  |  | 37 |  |  |  | – |
Restricted funds Amounts ring-fenced to satisfy insurance claims are principally held in the Group’s Captive, which is a regulated entity. The accounts pledged as security are subject to a charge in favour of the members of the UK unfunded pension arrangement (see note 26 ) . The accounts will be pledged as security until the date at which the UK unfunded pension liabilities have been fully discharged, unless otherwise agreed with the trustees, and amounts pledged may change in future years. Expected credit losses Other financial assets with a net value of $50m (2023: $68m) are subject to the expected credit loss model requirements of IFRS 9. Equity securities, money market funds and other amounts measured at fair value are excluded. The gross value of trade deposits and loans that were subject to the expected credit loss requirements is $51m with credit loss allowances of $3m (2023: $40m gross, $9m allowance). Other expected credit losses are considered to be immaterial. Credit risk Restricted funds are held with bank counterparties which are rated at least A+ based on S&P’s ratings. Trade deposits and loans are entered into with creditworthy third parties, subject to credit verification procedures. The maximum exposure to credit risk of other financial assets at the end of the reporting period is their carrying value of $219m (2023: $192m).

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- Definition The disclosure of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 + Details
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