Trade and other receivables (Tables)

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Summary of Trade and Other Receivables

	2023 $m		2022 $m
Current
Trade receivables		580		493
Other receivables		68		49
Prepayments		92		104
		740		646
Non-current
Finance lease receivables		6		2
Other receivables		3		1
Prepayments		4		–
		13		3

Summary of Ageing of Trade and Other Receivables

						2023							2022
	Gross $m		Credit loss allowance $m			Net $m		Gross $m		Credit loss allowance $m			Net $m
Not past due		354		(1	)		353		307		(1	)		306
Past due 1 to 30 days		88		(5	)		83		76		(7	)		69
Past due 31 to 90 days		69		(6	)		63		57		(6	)		51
Past due 91 to 180 days		51		(8	)		43		46		(9	)		37
Past due 181 to 360 days		38		(11	)		27		34		(11	)		23
Past due more than 361 days		86		(75	)		11		90		(83	)		7
		686		(106	)		580		610		(117	)		493

Summary of movement in allowance for expected lifetime credit losses of trade and other receivables

Movement in the allowance for expected credit losses	2023 $m			2022 $m
At 1 January		(117	)		(133	)
Reclassification to other receivables		–			9
Impairment reversal/(loss)		1			(5	)
System Fund impairment loss		–			(7	)
Amounts written off		9			17
Exchange and other adjustments		1			2
At 31 December		(106	)		(117	)

Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region

	2023  $m		2022  $m
Americas		359		321
EMEAA		199		152
Greater China		99		72
		657		545