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Reconciliation of profit before interest and taxation to headline PBIT - Summary of Reconciliation of Profit Before Interest and Taxation to Headline PBIT (Detail) - GBP (£) £ in Millions | 6 Months Ended | 12 Months Ended
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Jun. 30, 2018 | Jun. 30, 2017 | Dec. 31, 2017
Disclosure of reconciliation of profit before interest and taxation [Abstract] |  |  |  |  |  |
Profit before interest and taxation |  | £ 851.3 | £ 783.9 | [1] | £ 2,021.7 | [1]
Amortisation and impairment of acquired intangible assets |  | 84.0 | 97.8 |  | 195.1 |
Goodwill impairment |  |  |  |  | 27.1 |
Gains on disposal of investments and subsidiaries |  | (189.9) | (5.9) |  | (129.0) |
(Gains)/losses on remeasurement of equity interests arising from a change in scope of ownership |  | (0.1) | 0.2 |  | 0.3 |
Investment write-downs |  | 1.5 |  |  | 95.9 |
Restructuring costs |  | 45.5 | 19.2 |  | 56.8 |
Share of exceptional losses/(gains) of associates |  | 28.4 | (13.2) |  | (0.8) |
Headline PBIT | [2] | £ 820.7 | £ 882.0 | [3] | £ 2,267.1 | [3]
[1] | Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers and the change in income statement presentation, as described in note 2.
[2] | A reconciliation from profit before interest and taxation (PBIT) to headline PBIT is provided in note 21.
[3] | Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, as described in note 2.

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- Definition The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 98 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_98_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The gain on the disposal of investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 98 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_98_d&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B67 -Subparagraph d -Clause v -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_d_v&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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- Definition Amortization and impairment of acquired intangible assets. + References No definition available. + Details
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- Definition Disclosure of reconciliation of profit before interest and taxation [Abstract] + References No definition available. + Details
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- Definition Gains (losses) on remeasurement of equity interests arising from change in scope of ownership. + References No definition available. + Details
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- Definition Headline profit loss before interest and taxation. + References No definition available. + Details
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