Trade and other receivables (Tables)

12 Months Ended

Dec. 31, 2020

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Summary of Trade and Other Receivables

	2020 $m		2019 $m
Trade receivablesa		309		515
Other receivables		129		37
Prepayments		76		114
		514		666

a  Including cost reimbursements of $26m (2019: $67m).

Summary of Ageing of Trade and Other Receivables

Expected credit losses relating to other receivables are immaterial.

	2020							2019
	Gross $m		Credit loss allowance $m			Net $m		Gross $m		Credit loss allowance $m			Net $m
Not past due		153		(1	)		152		363		(3	)		360
Past due 1 to 30 days		59		(2	)		57		74		(3	)		71
Past due 31 to 90 days		61		(6	)		55		56		(5	)		51
Past due more than 90 days		40		(7	)		33		35		(7	)		28
Past due more than 180 days		74		(62	)		12		5		—			5
		387		(78	)		309		533		(18	)		515

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 receivables during the year is as follows:

	2020 $m			2019 $m			2018 $m
At 1 January		(18	)		(11	)		(77	)
Adjustment arising on adoption of IFRS 9a		—			—			67
Impairment loss		(40	)		(8	)		(17	)
System Fund impairment loss		(24	)		(12	)		(11	)
Amounts written off		7			14			26
Exchange and other adjustments		(3	)		(1	)		1
At 31 December		(78	)		(18	)		(11	)

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:

	2020 $m		2019 $m
Americas		212		359
EMEAA		183		141
Greater China		43		52
		438		552