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Condensed consolidating financial information for bonds issued by WPP Finance 2010 with WPP plc as parent guarantor and WPP Jubilee Limited and WPP 2005 Limited as subsidiary guarantors - Condensed Consolidating Cash Flow Statement (Detail) - GBP (£) £ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018
Condensed consolidating cash flow statement information |  |  |
Net cash (outflow)/inflow from operating activities | £ (126.4) | £ 72.9 | £ 1,693.8
Investing activities |  |  |
Acquisitions | (75.9) | (95.0) | (298.8)
Proceeds on disposal of investments and subsidiaries | 136.7 | 469.0 | 849.0
Purchase of property, plant and equipment | (145.9) | (158.0) | (314.8)
Purchase of other intangible assets (including capitalised computer software) | (21.1) | (20.3) | (60.4)
Proceeds on disposal of property, plant and equipment | 167.2 | 14.7 | 9.5
Net cash inflow/(outflow) from investing activities | 61.0 | 210.4 | 184.5
Financing activities |  |  |
Repayment of lease liabilities | (103.8) |  |
Share option proceeds | 0.2 | 0.7 | 1.2
Cash consideration for non-controlling interests | (9.1) | (79.8) | (109.9)
Share repurchases and buy-backs |  | (200.8) | (207.1)
Net (decrease)/increase in borrowings | (134.6) | 67.0 | (440.6)
Financing and share issue costs | (4.4) | (3.1) | (3.8)
Equity dividends paid |  |  | (747.4)
Dividends paid to non-controlling interests in subsidiary undertakings | (58.5) | (65.8) | (106.2)
Net cash (outflow)/inflow from financing activities | (310.2) | (281.8) | (1,613.8)
Net (decrease)/increase in cash and cash equivalents | (375.6) | 1.5 | 264.5
Translation of cash and cash equivalents | 11.7 | (78.1) | (61.5)
Cash and cash equivalents at beginning of period | 2,201.2 | 1,998.2 | 1,998.2
Cash and cash equivalents at end of period | 1,837.3 | 1,921.6 | 2,201.2
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] |  |  |
Condensed consolidating cash flow statement information |  |  |
Net cash (outflow)/inflow from operating activities | (126.4) | 72.9 | 1,693.8
Investing activities |  |  |
Acquisitions | (75.9) | (95.0) | (298.8)
Proceeds on disposal of investments and subsidiaries | 136.7 | 469.0 | 849.0
Purchase of property, plant and equipment | (145.9) | (158.0) | (314.8)
Purchase of other intangible assets (including capitalised computer software) | (21.1) | (20.3) | (60.4)
Proceeds on disposal of property, plant and equipment | 167.2 | 14.7 | 9.5
Net cash inflow/(outflow) from investing activities | 61.0 | 210.4 | 184.5
Financing activities |  |  |
Repayment of lease liabilities | (103.8) |  |
Share option proceeds | 0.2 | 0.7 | 1.2
Cash consideration for non-controlling interests | (9.1) | (79.8) | (109.9)
Share repurchases and buy-backs |  | (200.8) | (207.1)
Net (decrease)/increase in borrowings | (134.6) | 67.0 | (440.6)
Financing and share issue costs | (4.4) | (3.1) | (3.8)
Equity dividends paid |  |  | (747.4)
Dividends paid to non-controlling interests in subsidiary undertakings | (58.5) | (65.8) | (106.2)
Net cash (outflow)/inflow from financing activities | (310.2) | (281.8) | (1,613.8)
Net (decrease)/increase in cash and cash equivalents | (375.6) | 1.5 | 264.5
Translation of cash and cash equivalents | 11.7 | (78.1) | (61.5)
Cash and cash equivalents at beginning of period | 2,201.2 | 1,998.2 | 1,998.2
Cash and cash equivalents at end of period | 1,837.3 | 1,921.6 | 2,201.2
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | WPP plc [member] |  |  |
Condensed consolidating cash flow statement information |  |  |
Net cash (outflow)/inflow from operating activities | (212.3) | 417.4 | 2,308.8
Financing activities |  |  |
Share option proceeds | 0.2 | 0.7 | 1.2
Share repurchases and buy-backs |  | (104.3) | (104.3)
Equity dividends paid |  |  | (747.4)
Net cash (outflow)/inflow from financing activities | 0.2 | (103.6) | (850.5)
Net (decrease)/increase in cash and cash equivalents | (212.1) | 313.8 | 1,458.3
Translation of cash and cash equivalents | 4.6 | (0.5) | (4.7)
Cash and cash equivalents at beginning of period | (1,174.1) | (2,627.7) | (2,627.7)
Cash and cash equivalents at end of period | (1,381.6) | (2,314.4) | (1,174.1)
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | Subsidiary Guarantors [member] |  |  |
Condensed consolidating cash flow statement information |  |  |
Net cash (outflow)/inflow from operating activities | 102.4 | 171.2 | (271.1)
Investing activities |  |  |
Purchase of property, plant and equipment | (14.9) | (3.5) | (10.4)
Net cash inflow/(outflow) from investing activities | (14.9) | (3.5) | (10.4)
Financing activities |  |  |
Repayment of lease liabilities | (4.8) |  |
Cash consideration for non-controlling interests |  | (0.3) | (0.3)
Net cash (outflow)/inflow from financing activities | (4.8) | (0.3) | (0.3)
Net (decrease)/increase in cash and cash equivalents | 82.7 | 167.4 | (281.8)
Translation of cash and cash equivalents | 7.2 | (21.9) | (51.5)
Cash and cash equivalents at beginning of period | (1,973.9) | (1,640.6) | (1,640.6)
Cash and cash equivalents at end of period | (1,884.0) | (1,495.1) | (1,973.9)
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | WPP Finance 2010 [member] |  |  |
Condensed consolidating cash flow statement information |  |  |
Net cash (outflow)/inflow from operating activities | 386.1 | 54.1 | 42.9
Financing activities |  |  |
Net (decrease)/increase in borrowings | (311.6) | (20.8) | (58.1)
Net cash (outflow)/inflow from financing activities | (311.6) | (20.8) | (58.1)
Net (decrease)/increase in cash and cash equivalents | 74.5 | 33.3 | (15.2)
Translation of cash and cash equivalents | (3.7) | (1.3) | (5.4)
Cash and cash equivalents at beginning of period | (48.0) | (27.4) | (27.4)
Cash and cash equivalents at end of period | 22.8 | 4.6 | (48.0)
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | Other Subsidiaries [member] |  |  |
Condensed consolidating cash flow statement information |  |  |
Net cash (outflow)/inflow from operating activities | (402.6) | (569.8) | (386.8)
Investing activities |  |  |
Acquisitions | (75.9) | (95.0) | (298.8)
Proceeds on disposal of investments and subsidiaries | 136.7 | 469.0 | 849.0
Purchase of property, plant and equipment | (131.0) | (154.5) | (304.4)
Purchase of other intangible assets (including capitalised computer software) | (21.1) | (20.3) | (60.4)
Proceeds on disposal of property, plant and equipment | 167.2 | 14.7 | 9.5
Net cash inflow/(outflow) from investing activities | 75.9 | 213.9 | 194.9
Financing activities |  |  |
Repayment of lease liabilities | (99.0) |  |
Cash consideration for non-controlling interests | (9.1) | (79.5) | (109.6)
Share repurchases and buy-backs |  | (96.5) | (102.8)
Net (decrease)/increase in borrowings | 177.0 | 87.8 | (382.5)
Financing and share issue costs | (4.4) | (3.1) | (3.8)
Dividends paid to non-controlling interests in subsidiary undertakings | (58.5) | (65.8) | (106.2)
Net cash (outflow)/inflow from financing activities | 6.0 | (157.1) | (704.9)
Net (decrease)/increase in cash and cash equivalents | (320.7) | (513.0) | (896.8)
Translation of cash and cash equivalents | 3.6 | (54.4) | 0.1
Cash and cash equivalents at beginning of period | 5,397.2 | 6,293.9 | 6,293.9
Cash and cash equivalents at end of period | £ 5,080.1 | £ 5,726.5 | £ 5,397.2

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