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Provisions
12 Months Ended
Dec. 31, 2025
Disclosure of other provisions [abstract]  
Provisions 19. Provisions
Commercial
litigation and
disputes
Self-
insurance
reserves
Other
Total
$m
$m
$m
$m
At 31 December 2024
14
9
16
39
Provided
16
11
4
31
Utilised
(15)
(9)
(24)
Released
(3)
(2)
(5)
Exchange and other adjustments
2
2
At 31 December 2025
12
11
20
43
Analysed as:
Current
11
4
6
21
Non-current
1
7
14
22
12
11
20
43
19. Provisions continued
Self-insurance reserves
Self-insurance reserves consist of $7m of incurred but not reported (‘IBNR’) reserves and $4m of claims reported but not yet
settled. $6m of these amounts relates to employment-related obligations. The utilisation of IBNR reserves is dependent on the
timing of claims being reported and ultimately being settled; based on historical experience this is expected to be settled within
five years. The maximum liabilities of the last five policy years is $131m, noting that actual claims did not significantly differ to
estimates in 2025 or 2024.
Other
Other predominantly includes dilapidations provisions relating to leased properties.