Exceptional items (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure Of Exceptional Items [line items]

Summary of Exceptional Items

		Note	2023   $m	2022   $m	2021   $m
Administrative expenses:
Costs of ceasing operations in Russia		(a)	–	(12)	–
Commercial litigation and disputes		(b)	–	(28)	(25)
			–	(40)	(25)
Share of profits/(losses) of associate		(c)	18	(60)	–
Other operating income		(d)	10	–	–
Other net impairment reversals/(charges):
Management agreements	– reversal	12	–	12	–
Property, plant and equipment	– charge	13	–	(10)	–
	– reversal	13	–	3	–
Right-of-use assets	– charge	13	–	(2)	–
	– reversal	14	–	2	–
Associates	– charge		–	–	(4)
	– reversal	15	–	2	–
Contract assets	– charge	(e)	–	(5)	–
	– reversal	(e)	–	3	–
			–	5	(4)
Operating exceptional items			28	(95)	(29)
Exceptional items before tax			28	(95)	(29)
Tax on exceptional items		(f)	(7)	26	3
Exceptional tax		(g)	–	–	26
Tax			(7)	26	29
Operating exceptional items analysed as:
Americas			27	(46)	(22)
EMEAA			1	(49)	(7)
			28	(95)	(29)

Summary of tax impacts on exceptional items

	2023				2022			2021
	Current tax $m			Deferred  tax  $m	Current tax $m		Deferred  tax  $m	Current tax $m			Deferred tax $m
Costs of ceasing operations in Russia		–		–		3	–		–			–
Commercial litigation and disputes		–		–		8	(2)		–			4
Share of (profits)/losses of associate		–		(4)		15	–		–			–
Other operating income		(3	)	–		–	–		–			–
Other net impairment reversals/(charges)		–		–		1	(5)		–			1
Adjustments in respect of prior yearsa		–		–		6	–		(2	)		–
		(3	)	(4)		33	(7)		(2	)		5
Total current and deferred tax				(7)			26					3

a  In 2022, related 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.