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Trade and other receivables (Tables)
12 Months Ended
Dec. 31, 2022
Text Block [Abstract]  
Summary of Trade and Other Receivables
            
        2022
$m
           
        2021
$m
 
Trade receivables
           
 
493
 
           
 
399
 
Other receivables
           
 
49
 
           
 
102
 
Prepayments
           
 
104
 
           
 
73
 
 
           
 
646
 
           
 
574
 
Summary of Ageing of Trade and Other Receivables
                          
2022
                          
2021
 
            
        Gross
$m
    
Credit loss
allowance
$m
   
            Net
$m
           
        Gross
$m
    
    Credit loss
allowance
$m
   
                  Net
$m
 
Not past due
           
 
307
 
  
 
(1
 
 
306
 
           
 
249
 
  
 
(2
 
 
247
 
Past due 1 to 30 days
           
 
76
 
  
 
(7
 
 
69
 
           
 
66
 
  
 
(5
 
 
61
 
Past due 31 to 90 days
           
 
57
 
  
 
(6
 
 
51
 
           
 
52
 
  
 
(7
 
 
45
 
Past due 91 to 180 days
           
 
46
 
  
 
(9
 
 
37
 
           
 
36
 
  
 
(9
 
 
27
 
Past due 181 to 360 days
           
 
34
 
  
 
(11
 
 
23
 
           
 
38
 
  
 
(21
 
 
17
 
Past due more than 361 days
           
 
90
 
  
 
(83
 
 
7
 
           
 
91
 
  
 
(89
 
 
2
 
 
           
 
610
 
  
 
(117
 
 
493
 
           
 
532
 
  
 
(133
 
 
    399
 
Summary of movement in allowance for expected lifetime credit losses of trade and other receivables
Movement in the allowance for expected lifetime credit losses
         
        2022
$m
          
        2021
$m
 
At 1 January
           
 
(133
          
 
(78
Fully provided receivables reinstated
a
           
 
 
          
 
(60
Reclassification to other receivables
b
           
 
9
 
          
 
 
Impairment loss
c
           
 
(5
          
 
(4
System Fund impairment (loss)/reversal
           
 
(7
          
 
6
 
Amounts written off
           
 
17
 
          
 
8
 
Exchange and other adjustments
           
 
2
 
          
 
(5
At 31 December
           
 
(117
          
 
(133
 
a
 
In 2021, fully provided receivables were reinstated reflecting the Group’s increased focus on older receivables. There was no impact to total amounts receivable, total credit loss provisions or the impairment loss recorded in the Group income statement.
 
b
 
In 2022, net receivables of $1m relating to finance charges on overdue receivables have been reclassified to other receivables. Provisions of $9m, which includes expected credit losses at initial recognition, associated with these receivables have been removed from the reconciliation. Expected credit losses following initial recognition are immaterial.
 
c
 
In 2021, the impairment loss on financial assets disclosed on the face of the Group income statement also included a gain of $4m related to trade deposits and loans.
Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region
            
        2022
$m
           
        2021
$m
 
Americas
           
 
318
 
           
 
275
 
EMEAA
           
 
152
 
           
 
172
 
Greater China
           
 
72
 
           
 
54
 
 
           
 
542
 
           
 
501