Exceptional items (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure Of Exceptional Items [line items]

Summary of Exceptional Items

	Note		2022 $m			2021 $m			2020 $m
Cost of sales:
Derecognition of right-of-use assets and lease liabilities		(a)(k)		–			–			22
Gain on lease termination		(b)		–			–			30
Provision for onerous contractual expenditure		(k)		–			–			(10	)
Reorganisation costs		(c)(k)		–			–			(8	)
				–			–			34
Administrative expenses:
Costs of ceasing operations in Russia		(d)		(12	)		–			–
Commercial litigation and disputes		(e)		(28	)		(25	)		(5	)
Reorganisation costs		(c)		–			–			(19	)
Integration costs		(f)		–			–			(6	)
				(40	)		(25	)		(30	)
Share of losses of associate		(g)		(60	)		–			–
Impairment loss on financial assets		(h)		–			–			(48	)
Other net impairment reversals/(charges):
Management agreements           – charge		12		–			–			(48	)
– reversal		12		12			–			–
Property, plant and equipment    – charge		13, (k)		(10	)		–			(90	)
– reversal		(k)		3			–			–
Right-of-use assets                     – charge		13		(2	)		–			(16	)
– reversal		14		2			–			–
Associates                                   – charge		15		–			(4	)		(19	)
– reversal		15		2			–			–
Contract assets                           – charge		(i)		(5	)		–			(53	)
– reversal		(i)		3			–			–
				5			(4	)		(226	)
Operating exceptional items				(95	)		(29	)		(270	)
Financial expenses		(j)		–			–			(14	)
Fair value gains on contingent purchase consideration		(k)		–			–			21
Exceptional items before tax				(95	)		(29	)		(263	)
Tax on exceptional items		(l)		26			3			52
Exceptional tax		(m)		–			26			–
Tax				26			29			52
Operating exceptional items analysed as:
Americas				(46	)		(22	)		(118	)
EMEAA				(49	)		(7	)		(128	)
Greater China				–			–			(5	)
Central				–			–			(19	)
				(95	)		(29	)		(270	)

Summary of tax impacts on exceptional items

2022

2021

2020

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

Costs of ceasing operations in Russia

3

–

–

–

–

–

Commercial litigation and disputes

8

(2

)

–

4

–

–

Integration costs

–

–

–

–

1

–

Share of losses of associate

15

–

–

–

–

–

Impairment loss on financial assets

–

–

–

–

4

2

Other net impairment reversals/(charges)

1

(5

)

–

1

6

37

Financial expenses

–

–

–

–

–

3

Fair value gains on contingent purchase consideration

–

–

–

–

–

(4

)

Adjustments in respect of prior yearsa

6

–

(2

)

–

–

–

33

(7

)

(2

)

5

14

38

Total current and deferred tax

26

3

52

a In 2022, relates to the release of tax contingencies no longer needed; one of these was as a result of the closure of a tax audit of the 2014 US federal income tax return. In 2021, the tax charge related to the same audit.

Countries with restrictions on repatriation

Disclosure Of Exceptional Items [line items]

Summary of Exceptional Items

	2022 $m		2021 $m		2020 $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 net impairment reversals/(charges):
Property, plant and equipment		3		–		(50	)
		3		–		(50	)
Operating exceptional items		3		–		(46	)
Fair value gains on contingent purchase consideration		–		–		21
Exceptional items before tax		3		–		(25	)