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Pensions and other post-retirement benefits - Analysis of the amounts charged to profit (loss), recognized in other comprehensive income, and movement in obligations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Analysis of the amount charged to profit or loss      
Current service cost $ 372 $ 536 $ 683
Past service cost 1 (327) (122)
Settlement (12) (5) (14)
Operating charge relating to defined benefit plans 361 204 547
Post-employment benefit expense, defined contribution plans 284 255 272
Employee Benefit, Expense 645 459 819
Interest income on plan assets (961) (904) (1,008)
Interest cost 892 902 1,041
Other finance (income) expense (69) (2) 33
Analysis of the amount recognized in other comprehensive income      
Actual asset return less interest income on plan assets (15,194) 3,226 5,291
Change in financial assumptions underlying the present value of the plan liabilities 15,850 1,007 (5,570)
Change in demographic assumptions underlying the present value of the plan liabilities 18 11 666
Experience gains and losses arising on the plan liabilities (334) 172 (217)
Remeasurements recognized in other comprehensive income (liabilities) assets 340 4,416 170
Movements in benefit obligation and fair value of plan assets during the year      
Operating charge relating to defined benefit plans 361 204 547
Interest Expense, Net Defined Benefit Liability 892 902 1,041
Interest income on plan assets (961) (904) (1,008)
Remeasurements recognized in other comprehensive income (liabilities) assets 340 4,416 170
Plan assets, at fair value, beginning of period 53,966 53,117  
Plan assets, at fair value, end of period 33,527 53,966 53,117
Surplus (deficit) at 31 December 4,025 4,099  
Surplus (deficit) in plan, asset recognized 9,269 11,919  
Surplus (deficit) in plan, liability recognized (5,244) (7,820)  
Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Contributions to plan by employer, net defined benefit liability (asset) 74 274 325
Surplus (deficit) at 31 December 9,220 11,814  
Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 5,195 7,715  
Accrued benefit obligation      
Analysis of the amount charged to profit or loss      
Operating charge relating to defined benefit plans 361 204  
Interest cost 892 902  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (15,534) (1,190)  
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (49,867) (54,414)  
Exchange adjustments (liabilities) assets (3,735) (929)  
Operating charge relating to defined benefit plans 361 204  
Interest Expense, Net Defined Benefit Liability 892 902  
Contributions by plan participants (liabilities) assets 15 26  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 12    
Disposals of (benefit obligations) and fair value of plan asset 76 2  
Remeasurements recognized in other comprehensive income (liabilities) assets (15,534) (1,190)  
Net defined benefit liability (asset), end of period (29,502) (49,867) (54,414)
Net defined benefit liability (asset) 29,502 49,867 54,414
Settlement payments in respect of net defined benefit liabilities (assets) 2,217 3,416  
Payments in respect of settlements, net defined benefit liability (asset) 8 93  
Expenses incurred for administration of the benefits 51 49  
Accrued benefit obligation | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (42,152)    
Benefit payments (liabilities) assets 1,732 2,973  
Net defined benefit liability (asset), end of period (24,307) (42,152)  
Net defined benefit liability (asset) 24,307 42,152  
Accrued benefit obligation | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (7,715)    
Benefit payments (liabilities) assets 544 585  
Net defined benefit liability (asset), end of period (5,195) (7,715)  
Net defined benefit liability (asset) 5,195 7,715  
Fair value of plan assets      
Analysis of the amount charged to profit or loss      
Interest income on plan assets (961) (904)  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (15,194) 3,226  
Movements in benefit obligation and fair value of plan assets during the year      
Exchange adjustments (liabilities) assets (4,466) (607)  
Interest income on plan assets (961) (904)  
Contributions by plan participants (liabilities) assets 15 26  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 11    
Disposals of (benefit obligations) and fair value of plan asset 86 1  
Remeasurements recognized in other comprehensive income (liabilities) assets (15,194) 3,226  
Plan assets, at fair value, beginning of period 53,966 (53,117)  
Plan assets, at fair value, end of period 33,527 53,966 (53,117)
Surplus (deficit) at 31 December 4,025 4,099  
Fair value of plan assets | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Contributions to plan by employer, net defined benefit liability (asset) 74 274  
Benefit payments (liabilities) assets (1,732) (2,973)  
United Kingdom      
Analysis of the amount charged to profit or loss      
Current service cost 41 154 250
Past service cost 23 (302) (48)
Settlement (8) 0 0
Operating charge relating to defined benefit plans 56 (148) 202
Post-employment benefit expense, defined contribution plans 110 76 49
Employee Benefit, Expense 166 (72) 251
Interest income on plan assets (694) (684) (725)
Interest cost 529 559 596
Other finance (income) expense (165) (125) (129)
Analysis of the amount recognized in other comprehensive income      
Actual asset return less interest income on plan assets (12,955) 2,440 4,108
Change in financial assumptions underlying the present value of the plan liabilities 11,531 (100) (4,207)
Change in demographic assumptions underlying the present value of the plan liabilities 47 66 585
Experience gains and losses arising on the plan liabilities (146) 7 54
Remeasurements recognized in other comprehensive income (liabilities) assets (1,523) 2,413 540
Movements in benefit obligation and fair value of plan assets during the year      
Operating charge relating to defined benefit plans 56 (148) 202
Interest Expense, Net Defined Benefit Liability 529 559 596
Interest income on plan assets (694) (684) (725)
Remeasurements recognized in other comprehensive income (liabilities) assets (1,523) 2,413 540
Plan assets, at fair value, beginning of period 42,844 41,463  
Plan assets, at fair value, end of period 25,047 42,844 41,463
Surplus (deficit) at 31 December 7,567 10,010  
Surplus (deficit) in plan, asset recognized 7,716 10,280  
Surplus (deficit) in plan, liability recognized (149) (270)  
United Kingdom | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 7,716 10,280  
United Kingdom | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 149 270  
United Kingdom | Accrued benefit obligation      
Analysis of the amount charged to profit or loss      
Operating charge relating to defined benefit plans 56 (148)  
Interest cost 529 559  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (11,432) 27  
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (32,834) (34,171)  
Exchange adjustments (liabilities) assets (3,224) (255)  
Operating charge relating to defined benefit plans 56 (148)  
Interest Expense, Net Defined Benefit Liability 529 559  
Contributions by plan participants (liabilities) assets 9 18  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0    
Disposals of (benefit obligations) and fair value of plan asset 74 0  
Remeasurements recognized in other comprehensive income (liabilities) assets (11,432) 27  
Net defined benefit liability (asset), end of period (17,480) (32,834) (34,171)
Net defined benefit liability (asset) 17,480 32,834 34,171
United Kingdom | Accrued benefit obligation | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (32,564)    
Benefit payments (liabilities) assets 1,211 1,530  
Net defined benefit liability (asset), end of period (17,331) (32,564)  
Net defined benefit liability (asset) 17,331 32,564  
United Kingdom | Accrued benefit obligation | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (270)    
Benefit payments (liabilities) assets 7 8  
Net defined benefit liability (asset), end of period (149) (270)  
Net defined benefit liability (asset) 149 270  
United Kingdom | Fair value of plan assets      
Analysis of the amount charged to profit or loss      
Interest income on plan assets (694) (684)  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (12,955) 2,440  
Movements in benefit obligation and fair value of plan assets during the year      
Exchange adjustments (liabilities) assets (4,258) (365)  
Interest income on plan assets (694) (684)  
Contributions by plan participants (liabilities) assets 9 18  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0    
Disposals of (benefit obligations) and fair value of plan asset 86 0  
Remeasurements recognized in other comprehensive income (liabilities) assets (12,955) 2,440  
Plan assets, at fair value, beginning of period 42,844 (41,463)  
Plan assets, at fair value, end of period 25,047 42,844 (41,463)
Surplus (deficit) at 31 December 7,567 10,010  
United Kingdom | Fair value of plan assets | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Contributions to plan by employer, net defined benefit liability (asset) 10 134  
Benefit payments (liabilities) assets (1,211) (1,530)  
US      
Analysis of the amount charged to profit or loss      
Current service cost 219 246 292
Past service cost 0 0 (66)
Settlement 0 0 (23)
Operating charge relating to defined benefit plans 219 246 203
Post-employment benefit expense, defined contribution plans 132 136 183
Employee Benefit, Expense 351 382 386
Interest income on plan assets (189) (150) (210)
Interest cost 217 209 289
Other finance (income) expense 28 59 79
Analysis of the amount recognized in other comprehensive income      
Actual asset return less interest income on plan assets (1,581) 749 1,041
Change in financial assumptions underlying the present value of the plan liabilities 2,195 777 (1,178)
Change in demographic assumptions underlying the present value of the plan liabilities 0 (41) 29
Experience gains and losses arising on the plan liabilities (15) 173 (101)
Remeasurements recognized in other comprehensive income (liabilities) assets 599 1,658 (209)
Movements in benefit obligation and fair value of plan assets during the year      
Operating charge relating to defined benefit plans 219 246 203
Interest Expense, Net Defined Benefit Liability 217 209 289
Interest income on plan assets (189) (150) (210)
Remeasurements recognized in other comprehensive income (liabilities) assets 599 1,658 (209)
Plan assets, at fair value, beginning of period 7,173 7,466  
Plan assets, at fair value, end of period 5,417 7,173 7,466
Surplus (deficit) at 31 December (463) (1,100)  
Surplus (deficit) in plan, asset recognized 1,227 1,410  
Surplus (deficit) in plan, liability recognized (1,690) (2,510)  
US | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 1,227 1,410  
US | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 1,690 2,510  
US | Accrued benefit obligation      
Analysis of the amount charged to profit or loss      
Operating charge relating to defined benefit plans 219 246  
Interest cost 217 209  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (2,180) (909)  
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (8,273) (10,187)  
Exchange adjustments (liabilities) assets 0 0  
Operating charge relating to defined benefit plans 219 246  
Interest Expense, Net Defined Benefit Liability 217 209  
Contributions by plan participants (liabilities) assets 0 0  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0    
Disposals of (benefit obligations) and fair value of plan asset 0 0  
Remeasurements recognized in other comprehensive income (liabilities) assets (2,180) (909)  
Net defined benefit liability (asset), end of period (5,880) (8,273) (10,187)
Net defined benefit liability (asset) 5,880 8,273 10,187
US | Accrued benefit obligation | Pension plans defined benefit      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (6,164)    
Net defined benefit liability (asset), end of period (4,411) (6,164)  
Net defined benefit liability (asset) 4,411 6,164  
US | Accrued benefit obligation | Postemployment retirement benefits      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (2,109)    
Net defined benefit liability (asset), end of period (1,469) (2,109)  
Net defined benefit liability (asset) 1,469 2,109  
US | Accrued benefit obligation | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (5,763)    
Benefit payments (liabilities) assets 364 1,192  
Net defined benefit liability (asset), end of period (4,190) (5,763)  
Net defined benefit liability (asset) 4,190 5,763  
US | Accrued benefit obligation | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (2,510)    
Benefit payments (liabilities) assets 285 268  
Net defined benefit liability (asset), end of period (1,690) (2,510)  
Net defined benefit liability (asset) 1,690 2,510  
US | Fair value of plan assets      
Analysis of the amount charged to profit or loss      
Interest income on plan assets (189) (150)  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (1,581) 749  
Movements in benefit obligation and fair value of plan assets during the year      
Exchange adjustments (liabilities) assets 0 0  
Interest income on plan assets (189) (150)  
Contributions by plan participants (liabilities) assets 0 0  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0    
Disposals of (benefit obligations) and fair value of plan asset 0 0  
Remeasurements recognized in other comprehensive income (liabilities) assets (1,581) 749  
Plan assets, at fair value, beginning of period 7,173 (7,466)  
Plan assets, at fair value, end of period 5,417 7,173 (7,466)
Surplus (deficit) at 31 December (463) (1,100)  
US | Fair value of plan assets | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Contributions to plan by employer, net defined benefit liability (asset) 0 0  
Benefit payments (liabilities) assets (364) (1,192)  
Eurozone      
Analysis of the amount charged to profit or loss      
Current service cost 87 105 103
Past service cost (1) (27) 12
Settlement 0 (4) 10
Operating charge relating to defined benefit plans 86 74 125
Post-employment benefit expense, defined contribution plans 6 7 2
Employee Benefit, Expense 92 81 127
Interest income on plan assets (34) (30) (33)
Interest cost 85 78 97
Other finance (income) expense 51 48 64
Analysis of the amount recognized in other comprehensive income      
Actual asset return less interest income on plan assets (507) 12 104
Change in financial assumptions underlying the present value of the plan liabilities 1,903 233 (143)
Change in demographic assumptions underlying the present value of the plan liabilities (14) (15) 56
Experience gains and losses arising on the plan liabilities (159) (11) (178)
Remeasurements recognized in other comprehensive income (liabilities) assets 1,223 219 (161)
Movements in benefit obligation and fair value of plan assets during the year      
Operating charge relating to defined benefit plans 86 74 125
Interest Expense, Net Defined Benefit Liability 85 78 97
Interest income on plan assets (34) (30) (33)
Remeasurements recognized in other comprehensive income (liabilities) assets 1,223 219 (161)
Plan assets, at fair value, beginning of period 2,537 2,680  
Plan assets, at fair value, end of period 1,877 2,537 2,680
Surplus (deficit) at 31 December (2,922) (4,571)  
Surplus (deficit) in plan, asset recognized 256 155  
Surplus (deficit) in plan, liability recognized (3,178) (4,726)  
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements   (18)  
Eurozone | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 238 94  
Eurozone | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 3,160 4,665  
Eurozone | Accrued benefit obligation      
Analysis of the amount charged to profit or loss      
Operating charge relating to defined benefit plans 86 74  
Interest cost 85 78  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (1,730) (207)  
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (7,108) (8,161)  
Exchange adjustments (liabilities) assets (443) (623)  
Operating charge relating to defined benefit plans 86 74  
Interest Expense, Net Defined Benefit Liability 85 78  
Contributions by plan participants (liabilities) assets 2 2  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0    
Disposals of (benefit obligations) and fair value of plan asset 2 2  
Remeasurements recognized in other comprehensive income (liabilities) assets (1,730) (207)  
Net defined benefit liability (asset), end of period (4,799) (7,108) (8,161)
Net defined benefit liability (asset) 4,799 7,108 8,161
Eurozone | Accrued benefit obligation | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (2,443)    
Benefit payments (liabilities) assets 78 87  
Net defined benefit liability (asset), end of period (1,639) (2,443)  
Net defined benefit liability (asset) 1,639 2,443  
Eurozone | Accrued benefit obligation | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (4,665)    
Benefit payments (liabilities) assets 229 288  
Net defined benefit liability (asset), end of period (3,160) (4,665)  
Net defined benefit liability (asset) 3,160 4,665  
Eurozone | Fair value of plan assets      
Analysis of the amount charged to profit or loss      
Interest income on plan assets (34) (30)  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (507) 12  
Movements in benefit obligation and fair value of plan assets during the year      
Exchange adjustments (liabilities) assets (156) (214)  
Interest income on plan assets (34) (30)  
Contributions by plan participants (liabilities) assets 2 2  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 0    
Disposals of (benefit obligations) and fair value of plan asset 0 1  
Remeasurements recognized in other comprehensive income (liabilities) assets (507) 12  
Plan assets, at fair value, beginning of period 2,537 (2,680)  
Plan assets, at fair value, end of period 1,877 2,537 (2,680)
Surplus (deficit) at 31 December (2,922) (4,571)  
Eurozone | Fair value of plan assets | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Contributions to plan by employer, net defined benefit liability (asset) 45 115  
Benefit payments (liabilities) assets (78) (87)  
Other      
Analysis of the amount charged to profit or loss      
Current service cost 25 31 38
Past service cost (21) 2 (20)
Settlement (4) (1) (1)
Operating charge relating to defined benefit plans 0 32 17
Post-employment benefit expense, defined contribution plans 36 36 38
Employee Benefit, Expense 36 68 55
Interest income on plan assets (44) (40) (40)
Interest cost 61 56 59
Other finance (income) expense 17 16 19
Analysis of the amount recognized in other comprehensive income      
Actual asset return less interest income on plan assets (151) 25 38
Change in financial assumptions underlying the present value of the plan liabilities 221 97 (42)
Change in demographic assumptions underlying the present value of the plan liabilities (15) 1 (4)
Experience gains and losses arising on the plan liabilities (14) 3 8
Remeasurements recognized in other comprehensive income (liabilities) assets 41 126 0
Movements in benefit obligation and fair value of plan assets during the year      
Operating charge relating to defined benefit plans 0 32 17
Interest Expense, Net Defined Benefit Liability 61 56 59
Interest income on plan assets (44) (40) (40)
Remeasurements recognized in other comprehensive income (liabilities) assets 41 126 0
Plan assets, at fair value, beginning of period 1,412 1,508  
Plan assets, at fair value, end of period 1,186 1,412 1,508
Surplus (deficit) at 31 December (157) (240)  
Surplus (deficit) in plan, asset recognized 70 74  
Surplus (deficit) in plan, liability recognized (227) (314)  
Other | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 39 30  
Other | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Surplus (deficit) at 31 December 196 270  
Other | Accrued benefit obligation      
Analysis of the amount charged to profit or loss      
Operating charge relating to defined benefit plans 0 32  
Interest cost 61 56  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (192) (101)  
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (1,652) (1,895)  
Exchange adjustments (liabilities) assets (68) (51)  
Operating charge relating to defined benefit plans 0 32  
Interest Expense, Net Defined Benefit Liability 61 56  
Contributions by plan participants (liabilities) assets 4 6  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 12    
Disposals of (benefit obligations) and fair value of plan asset 0 0  
Remeasurements recognized in other comprehensive income (liabilities) assets (192) (101)  
Net defined benefit liability (asset), end of period (1,343) (1,652) (1,895)
Net defined benefit liability (asset) 1,343 1,652 1,895
Other | Accrued benefit obligation | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (1,382)    
Benefit payments (liabilities) assets 79 164  
Net defined benefit liability (asset), end of period (1,147) (1,382)  
Net defined benefit liability (asset) 1,147 1,382  
Other | Accrued benefit obligation | Unfunded      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (270)    
Benefit payments (liabilities) assets 23 21  
Net defined benefit liability (asset), end of period (196) (270)  
Net defined benefit liability (asset) 196 270  
Other | Fair value of plan assets      
Analysis of the amount charged to profit or loss      
Interest income on plan assets (44) (40)  
Analysis of the amount recognized in other comprehensive income      
Remeasurements recognized in other comprehensive income (liabilities) assets (151) 25  
Movements in benefit obligation and fair value of plan assets during the year      
Exchange adjustments (liabilities) assets (52) (28)  
Interest income on plan assets (44) (40)  
Contributions by plan participants (liabilities) assets 4 6  
Decrease Through Reclassification to Assets Held For Sale, Net Defined Benefit Liability (Asset) 11    
Disposals of (benefit obligations) and fair value of plan asset 0 0  
Remeasurements recognized in other comprehensive income (liabilities) assets (151) 25  
Plan assets, at fair value, beginning of period 1,412 (1,508)  
Plan assets, at fair value, end of period 1,186 1,412 $ (1,508)
Surplus (deficit) at 31 December (157) (240)  
Other | Fair value of plan assets | Funded      
Movements in benefit obligation and fair value of plan assets during the year      
Contributions to plan by employer, net defined benefit liability (asset) 19 25  
Benefit payments (liabilities) assets (79) (164)  
Germany | Accrued benefit obligation      
Movements in benefit obligation and fair value of plan assets during the year      
Net defined benefit liability (asset), beginning of period (4,405)    
Net defined benefit liability (asset), end of period (2,992) (4,405)  
Net defined benefit liability (asset) 2,992 $ 4,405  
Rest of world reported through UK [Member]      
Analysis of the amount charged to profit or loss      
Current service cost 11    
Movements in benefit obligation and fair value of plan assets during the year      
Expenses incurred for administration of the benefits $ 30