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Trade and other receivables (Tables)
12 Months Ended
Dec. 31, 2018
Text block [abstract]  
Summary of Trade and Other Receivables
     2018
$m
     2017
$m
 

Current

     

Trade receivables

     474        452  

Other receivables

     27        23  

Prepayments

     111        74  

Loans to and receivables from associates

     1        2  
  

 

 

    

 

 

 
     613        551  
  

 

 

    

 

 

 
Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region

The maximum exposure to credit risk for trade and other receivables, excluding prepayments, at the end of the reporting period by geographic region is:

 

     2018
$m
     2017
$m
 

Americas

     325        305  

EMEAA

     125        122  

Greater China

     52        50  
  

 

 

    

 

 

 
     502        477  
  

 

 

    

 

 

 
Summary of Ageing of Trade and Other Receivables

The ageing of trade and other receivables, excluding prepayments, at the end of the reporting period is:

 

     2018      2017  
     Gross
$m
     Credit loss
allowance
$m
    Net
$m
     Gross
$m
     Credit loss
allowance
$m
    Net
$m
 

Not past due

     356        (1     355        333        (1     332  

Past due 1 to 30 days

     71        (1     70        68        (2     66  

Past due 31 to 180 days

     86        (9     77        82        (7     75  

Past due more than 180 days

     0        0       0        71        (67     4  
  

 

 

    

 

 

   

 

 

    

 

 

    

 

 

   

 

 

 
     513        (11     502        554        (77     477  
  

 

 

    

 

 

   

 

 

    

 

 

    

 

 

   

 

 

 
Summary of movement in allowance for expected lifetime credit losses of trade and other receivables

The movement in the allowance for expected lifetime credit losses of trade and other receivables during the year is as follows:

 

     2018
$m
     2017
$m
     2016
$m
 

At 1 January

     (77      (69      (56

Adjustment arising on adoption of IFRS 9

     67        —          —    

Provided

     (28      (15      (25

Amounts written back

     0        2        5  

Amounts written off

     26        6        5  

Exchange adjustments

     1        (1      2  
  

 

 

    

 

 

    

 

 

 

At 31 December

     (11      (77      (69