XML 205 R168.htm IDEA: XBRL DOCUMENT v3.19.1
Other reserves - Summary of Other Reserves (Detail) - GBP (£)
£ in Millions
 12 Months Ended
Jan. 01, 2018
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Disclosure of reserves within equity [line items]        
Beginning balance [1] £ 761.7 £ 761.7    
Exchange adjustments on foreign currency net investments   78.9 £ (465.2) £ 1,378.0
Gain (loss) on revaluation of available for sale investments     32.1 (93.1)
Recognition and remeasurement of financial instruments   (20.4) (21.8) 4.9
Ending balance   393.5 761.7 [1]  
Capital redemption reserve [member]        
Disclosure of reserves within equity [line items]        
Beginning balance 2.7 2.7 2.7 2.7
Ending balance   2.7 2.7 2.7
Reserve of gains and losses from investments in equity instruments [member]        
Disclosure of reserves within equity [line items]        
Beginning balance (257.2) (257.2) (247.1) (225.2)
Recognition and remeasurement of financial instruments   (30.7) (10.1) (21.9)
Ending balance   (287.9) (257.2) (247.1)
Revaluation reserve [member]        
Disclosure of reserves within equity [line items]        
Beginning balance 303.4 303.4 271.3 364.4
Gain (loss) on revaluation of available for sale investments     32.1 (93.1)
Accounting policy change (IFRS 9) [2]   (303.4)    
Ending balance     303.4 271.3
Translation reserve [member]        
Disclosure of reserves within equity [line items]        
Beginning balance 712.8 712.8 1,158.3 (151.6)
Exchange adjustments on foreign currency net investments   69.9 (445.5) 1,309.9
Accounting policy change (IFRS 9) [2]   (104.0)    
Ending balance   678.7 712.8 1,158.3
Other reserves [member]        
Disclosure of reserves within equity [line items]        
Beginning balance 761.7 761.7 1,185.2 (9.7)
Exchange adjustments on foreign currency net investments [3]   69.9 (445.5) 1,309.9
Gain (loss) on revaluation of available for sale investments [3]     32.1 (93.1)
Accounting policy change (IFRS 9) £ (407.4) (407.4) [3],[4]    
Recognition and remeasurement of financial instruments [3]   (30.7) (10.1) (21.9)
Ending balance   £ 393.5 £ 761.7 £ 1,185.2
[1] Prior year figures have been restated for the impact of the adoption of IFRS 15 Revenue from Contracts with Customers, as described in the accounting policies.
[2] Due to the adoption of IFRS 9, cumulative gains and losses on revaluation of available for sale investments have been transferred to retained earnings, as described in the accounting policies.
[3] Other reserves are analysed in note 26.
[4] The impact of the adoption of IFRS 9 Financial Instruments from 1 January 2018 is described in the accounting policies on pages F-2 to F-3.