XML 539 R183.htm IDEA: XBRL DOCUMENT v3.20.4
Classification and measurement of financial instruments - Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3 (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Jul. 01, 2018
Disclosure of fair value measurement of assets and liabilities [line items]        
At 1 January $ 4,194 $ 4,285    
Acquisition of businesses       $ 53
At 31 December 5,039 4,194 $ 4,285  
At 1 January (5,659) (5,416)    
Included in net cash from operating activities   6    
Included in net cash from investing activities   2 4  
Change in fair value 13 27 (4)  
At 31 December (6,888) (5,659) (5,416)  
Level 3 [member] | Other financial assets [member]        
Disclosure of fair value measurement of assets and liabilities [line items]        
At 1 January 128 108    
Additions 5 8    
Acquisition of businesses   1    
Disposals   (1)    
Valuation gains/losses recognised in other comprehensive income (47) 12    
Transfers into Level 3 8      
Repayment and disposals (5)      
Exchange and other adjustments (1)      
At 31 December 88 128 108  
Level 3 [member] | Contingent purchase consideration [Member]        
Disclosure of fair value measurement of assets and liabilities [line items]        
At 1 January (91) (109)    
Acquisition of businesses   (15)    
Included in net cash from operating activities   6    
Included in net cash from investing activities   2    
Repayment and disposals 0      
Change in fair value 13 [1] 27    
Exchange and other adjustments (1) (2)    
At 31 December (79) $ (91) $ (109)  
Level 3 [member] | Derivative financial instruments [Member]        
Disclosure of fair value measurement of assets and liabilities [line items]        
At 31 December 4      
Change in fair value [1] $ 4      
[1] $21m fair value gain on contingent purchase consideration and $4m gain on derivative financial instruments are recognised as exceptional items in the Group income statement (note 6). The remaining $8m fair value loss on contingent purchase consideration relates to Regent.