Exceptional items (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Exceptional Items

	2019 $m			2018 $m			2017 Restated $m
Operating exceptional items:
Administrative expenses:
Acquisition and integration costs		(7	)		(15	)		(15	)
Litigation		(28	)		(18	)		—
Reorganisation costs		(20	)		(56	)		(36	)
Pension settlement cost		—			(15	)		—
		(55	)		(104	)		(51	)
Other operating income and expenses:
Gain on disposal of equity securities measured at fair value (note 17)		—			—			73
		—			—			73
Impairment charges:
Goodwill (note 13)		(49	)		—			—
Management agreements (note 13)		(50	)		—			—
Right-of-use assets (note 15)		(32	)		—			—
Associates (note 16)		—			—			(18	)
		(131	)		—			(18	)
Total operating exceptional items		(186	)		(104	)		4
Fair value gains on contingent purchase consideration (note 25)		38			—			—
Exceptional items before tax		(148	)		(104	)		4
Tax:
Tax on exceptional items		20			22			(2	)
Exceptional tax		—			5			87
Total tax (note 8)		20			27			85
Operating exceptional items analysed as:
Americas		(62	)		(36	)		37
EMEAA		(109	)		(12	)		(4	)
Greater China		—			(1	)		—
Central		(15	)		(55	)		(29	)
		(186	)		(104	)		4