Trade and other receivables (Tables)

12 Months Ended

Dec. 31, 2019

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Summary of Trade and Other Receivables

	2019 $m		2018 Restated $m
Current
Trade receivables		514		474
Other receivables		37		27
Prepayments		114		108
Receivables from associates		1		1
		666		610

Summary of Ageing of Trade and Other Receivables

Expected credit losses

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

	2019							2018
	Gross $m		Credit loss allowance $m			Net $m		Gross $m		Credit loss allowance $m			Net $m
Not past due		400		(3	)		397		356		(1	)		355
Past due 1 to 30 days		74		(3	)		71		71		(1	)		70
Past due 31 to 90 days		56		(5	)		51		52		(2	)		50
Past due more than 90 days		40		(7	)		33		34		(7	)		27
		570		(18	)		552		513		(11	)		502

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:

	2019 $m			2018 $m			2017 $m
At 1 January		(11	)		(77	)		(69	)
Adjustment arising on adoption of IFRS 9a		—			67			—
Provided		(20	)		(28	)		(15	)
Amounts written back		—			—			2
Amounts written off		14			26			6
Exchange adjustments		(1	)		1			(1	)
At 31 December		(18	)		(11	)		(77	)

a IFRS 9 was applied from 1 January 2018. Under the transition method chosen, comparative information was not restated.

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 as follows:

	2019 $m		2018 $m
Americas		359		325
EMEAA		141		125
Greater China		52		52
		552		502