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Costs of services and general and administrative costs - Summary of Operating Costs (Detail) - GBP (£) £ in Millions | 6 Months Ended
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Jun. 30, 2022 | Jun. 30, 2021
Costs of service and general and administrative costs [Abstract] |  |
Costs of services | £ 5,708.1 | £ 5,196.1
General and administrative costs | 508.5 | 452.8
Costs of services and general and administrative costs | 6,216.6 | 5,648.9
Costs of services and general and administrative costs include: |  |
Staff costs | 3,930.7 | 3,473.3
Establishment costs | 262.8 | 264.8
Media pass-through costs | 1,016.7 | 857.0
Other costs of services and general and administrative costs | 1,006.4 | 1,053.8
Costs of services and general and administrative costs | 6,216.6 | 5,648.9
Other pass-through costs | 229.1 | 376.3
Staff costs include: |  |
Wages and salaries | 2,718.5 | 2,329.8
Cash-based incentive plans | 93.5 | 200.2
Share-based incentive plans | 67.3 | 43.9
Severance | 17.4 | 14.5
Other staff costs | 1,034.0 | 884.9
Staff costs | 3,930.7 | 3,473.3
Other costs of services and general and administrative costs include: |  |
Amortisation and impairment of acquired intangible assets | 31.5 | 30.1
Losses on disposal of investments and subsidiaries | 48.1 | 1.0
Gains (losses) on remeasurement of equity interests arising from change in scope of ownership | (60.4) | 0.0
Restructuring and transformation costs | 75.3 | 34.3
Restructuring costs in relation to COVID-19 | 5.9 | 19.7
Litigation settlement | £ 0.0 | £ 21.7

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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_104&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of employee expenses that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 5 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_5&doctype=Standard -URIDate 2022-03-24 + Details
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