Exceptional items (Tables)

12 Months Ended

Dec. 31, 2020


	2020 $m			2019 $m			2018 $m
Operating exceptional items:

Cost of sales:

Derecognition of right-of-use assets and lease liabilities		18			—			—

Provision for onerous contractual expenditure		(10	)		—			—

Reorganisation costs		(4	)		—			—

		4			—			—

Other impairment charges:

Goodwill		—			(49	)		—

Property, plant and equipment		(50	)		—			—

Right-of-use assets		—			(32	)		—

		(50	)		(81	)		—

Operating exceptional items		(46	)		(81	)		—

Fair value gains on contingent purchase consideration (note 25)		21			38			—

Exceptional items before tax		(25	)		(43	)		—

The tax impacts of the exceptional items are shown in the table below:


	2020							2019						2018
	Current tax $m		Deferred tax $m			Current tax $m		Deferred tax $m			Current tax $m			Deferred tax $m
Derecognition of right-of-use assets and lease liabilities		—		(4	)		—		—			—			—

Provision for onerous contractual expenditure		—		2			—		—			—			—

Reorganisation costs		3		2			4		—			11			—

Acquisition and integration costs		1		—			—		—			2			—

Litigation		—		—			—		6			5			—

Pension settlement cost		—		—			—		—			5			1

Impairment of financial assets		4		2			—		—			—			—

Other impairment charges		6		37			—		18			—			—

Financial expenses		—		3			—		—			—			—

Fair value gains on contingent purchase consideration		—		(4	)		—		(6	)		—			—

Adjustments in respect of prior years a		—		—			—		(2	)		(2	)		—

		14		38			4		16			21			1

Total current and deferred tax				52					20						22

a	In 2019, related to a 2014 disposal. In 2018, related to the 2017 sale of a minority investment.


	Note		2020 $m			2019 $m			2018 $m
Operating exceptional items:

Cost of sales:

Derecognition of right-of-use assets and lease liabilities		(a)(h)		22			—			—

Gain on lease termination		(b)		30			—			—

Provision for onerous contractual expenditure		(h)		(10	)		—			—

Reorganisation costs		(c)(h)		(8	)		—			—

				34			—			—

Administrative expenses:

Reorganisation costs		(c)		(19	)		(20	)		(56	)

Acquisition and integration costs		(d)		(6	)		(7	)		(15	)

Litigation		(e)		(5	)		(28	)		(18	)

Pension settlement cost		27		—			—			(15	)

				(30	)		(55	)		(104	)

Impairment loss on financial assets		(f)		(48	)		—			—

Other impairment charges:

Goodwill		(h)		—			(49	)		—

Management agreements		13		(48	)		(50	)		—

Property, plant and equipment		14, (h)		(90	)		—			—

Right-of-use assets		15, (h)		(16	)		(32	)		—

Associates		16		(19	)		—			—

Contract assets		3		(53	)		—			—

				(226	)		(131	)		—

Operating exceptional items				(270	)		(186	)		(104	)

Financial expenses		(g)		(14	)		—			—

Fair value gains on contingent purchase consideration		(h)		21			38			—

Exceptional items before tax				(263	)		(148	)		(104	)

Tax on exceptional items		(i)		52			20			22

Exceptional tax		(j)		—			—			5

Tax				52			20			27

Operating exceptional items analysed as:
Americas				(118	)		(62	)		(36	)

EMEAA				(128	)		(109	)		(12	)

Greater China				(5	)		—			(1	)

Central				(19	)		(15	)		(55	)

				(270	)		(186	)		(104	)