XML 54 R164.htm IDEA: XBRL DOCUMENT
v3.20.1

Provision for post-employment benefits - Movement in Pension Plan Assets (Detail) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Disclosure of net defined benefit (liability) asset |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | £ (184.3) | £ (206.3) |  |  |
Employer contributions |  | (37.1) | (44.9) |  | £ (68.2) |
Administrative expenses |  | (1.9) | (2.2) | [1] | (2.4) | [1]
Fair value of plan assets at end of year |  | (159.0) | (184.3) |  | (206.3) |
Plan assets [member] |  |  |  |  |  |
Disclosure of net defined benefit (liability) asset |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | 840.6 | 930.0 |  | 934.2 |
Interest income on plan assets |  | 22.4 | 26.3 |  | 26.6 |
Return on plan assets (excluding interest income) |  | 16.7 | (43.9) |  | 13.4 |
Employer contributions |  | 37.1 | 44.9 |  | 68.2 |
Benefits paid | [2] | (140.8) | (75.6) |  | (79.7) |
(Loss)/gain due to exchange rate movements |  | (15.7) | 23.0 |  | (28.7) |
Settlement payments | [3] | (47.4) | (70.4) |  | (1.2) |
Administrative expenses |  | (2.1) | (3.4) |  | (3.1) |
Transfer to disposal group classified as held for sale |  | (111.1) |  |  |  |
Other | [4] | 8.8 | 9.7 |  | 0.3 |
Fair value of plan assets at end of year |  | 608.5 | 840.6 |  | 930.0 |
Actual return on plan assets |  | £ 39.1 | £ (17.6) |  | £ 40.0 |
[1] | Prior year figures have been re-presented in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, as described in the accounting policies.
[2] | In 2019, there was an amendment to a US defined benefit plan that allowed certain participants to receive immediate lump sum pay-outs, which totalled £69.7 million.
[3] | In 2019 and 2018, the Group completed the transfer of the defined benefit obligations for certain UK plans to an insurer resulting in £47.1 million and £70.4 million, respectively, in settlement payments.
[4] | Other includes acquisitions, disposals, plan participants’ contributions and reclassifications. The reclassifications represent certain of the Group’s defined benefit plans which are included in this note for the first time in the periods presented.

X
- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_f&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_140_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_LiabilityAssetOfDefinedBenefitPlans
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_g&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_g&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Actual return on plan assets + References No definition available. + Details
Name: | wpp_ActualReturnOnPlanAssets
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Administrative Expense Net Defined Benefit Liability Asset. + References No definition available. + Details
Name: | wpp_AdministrativeExpenseNetDefinedBenefitLiabilityAsset
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Interest income on plan assets. + References No definition available. + Details
Name: | wpp_InterestIncomeOnPlanAssets
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Transfer to disposal group classified held for sale movement in plan assets. + References No definition available. + Details
Name: | wpp_TransferToDisposalGroupClassifiedHeldForSaleMovementInPlanAssets
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_NetDefinedBenefitLiabilityAssetAxis=ifrs-full_PlanAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |