Exceptional items (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure Of Exceptional Items [line items]

Summary of Exceptional Items

	Note		2021 $m			2020 $m			2019 $m
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	)
Acquisition and integration costs		(d)		–			(6	)		(7	)
Litigation and commercial disputes		(e)		(25	)		(5	)		(28	)
				(25	)		(30	)		(55	)
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		(4	)		(19	)		–
Contract assets		3		–			(53	)		–
				(4	)		(226	)		(131	)
Operating exceptional items				(29	)		(270	)		(186	)
Financial expenses		(g)		–			(14	)		–
Fair value gains on contingent purchase consideration		(h)		–			21			38
Exceptional items before tax				(29	)		(263	)		(148	)
Tax on exceptional items		(i)		3			52			20
Exceptional tax		(j)		26			–			–
Tax				29			52			20
Operating exceptional items analysed as:
Americas				(22	)		(118	)		(62	)
EMEAA				(7	)		(128	)		(109	)
Greater China				–			(5	)		–
Central				–			(19	)		(15	)
				(29	)		(270	)		(186	)

Summary of tax impacts on exceptional items

2021

2020

2019

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

–

Acquisition and integration costs

–

–

1

–

–

–

Litigation and commercial disputes

–

4

–

–

–

6

Impairment loss on financial assets

–

–

4

2

–

–

Other impairment charges

–

1

6

37

–

18

Financial expenses

–

–

–

3

–

–

Fair value gains on contingent purchase consideration

–

–

–

(4

)

–

(6

)

Adjustments in respect of prior yearsa

(2

)

–

–

–

–

(2

)

(2

)

5

14

38

4

16

Total current and deferred tax

3

52

20

a  In 2021, relates to exceptional items recorded in 2014 which are undergoing tax audit (see page 171). In 2019, related to a 2014 disposal.

UK Portfolio [member]

Disclosure Of Exceptional Items [line items]

Summary of Exceptional Items

	2021 $m		2020 $m			2019 $m
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	)