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Assets Held for Sale and Discontinued Operations (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of Profit on Disposal of Discontinued Operations The table below sets out the proceeds and related loss recognised on divestment which were included in profit after tax for the financial year 2019 from discontinued operations.
    
2019
$m
  
Assets/(liabilities) disposed of at net carrying amount:
         
-
non-current
assets
      1,462  
- cash and cash equivalents
      112  
- working capital and provisions
      665  
- current tax
      2  
- lease liabilities
      (410)  
- deferred tax
      (32)  
- retirement benefit obligations
      (47)  
-
non-controlling
interests
      (9)  
Net assets disposed
      1,743  
Reclassification of currency translation effects on disposal
      117  
Total
      1,860  
Proceeds from disposal (net of disposal costs)
      1,855  
Loss on disposal from discontinued operations
      (5)  
   
Net cash inflow arising on disposal
         
Proceeds from disposal from discontinued operations
      1,855  
Less: cash and cash equivalents disposed
      (112)  
Total
      1,743  
*
Non-current
assets comprise property, plant and equipment, intangible assets and investments accounted for using the equity method.
Summary of Discontinued Operations
The results of the discontinued operations included in the Group profit for the financial year 2019 are set out as follows:
 
    
2019
$m
  
Revenue
      3,557  
   
EBITDA (as defined)*
      224  
Depreciation
      (108)  
Amortisation
      (2)  
Impairment
      (1)  
Operating profit
      113  
Loss on disposals
      (2)  
Profit before finance costs
      111  
Finance costs
      (8)  
Share of equity accounted investments’ profit
      14  
Profit before tax
      117  
Attributable income tax expense
      (26)  
Profit after tax for the financial year from discontinued operations
      91  
   
Profit attributable to:
         
Equity holders of the Company
      90  
Non-controlling
interests
      1  
Profit for the financial year from discontinued operations
      91  
   
Basic earnings per Ordinary Share from discontinued operations
      11.3c  
Diluted earnings per Ordinary Share from discontinued operations
      11.2c  
   
Cash flows from discontinued operations
         
Net cash inflow from operating activities
      36  
Net cash inflow from investing activities
      1,722  
Net cash outflow from financing activities
      (80)  
Net cash inflow
      1,678