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Leases (Tables)
 12 Months Ended
Dec. 31, 2021
Lease Disclosure [Abstract]  
Summary of Detailed Information About Right Of Use Assets And Lease Liabilities Explanatory
Leased
right-of-use
assets
   
Land and
buildings
$m
     
Plant and
machinery
$m
     
Other
$m
     
Total
$m
  
At 31 December 2021
                                    
Cost
   
 
1,573
 
   
 
581
 
   
 
105
 
   
 
2,259
 
Accumulated depreciation (and impairment charges)
   
 
(378)
 
   
 
(268)
 
   
 
(49)
 
   
 
(695)
 
Net carrying amount
   
 
1,195
 
   
 
313
 
   
 
56
 
   
 
1,564
 
         
At 1 January 2021, net carrying amount
   
 
1,151
 
   
 
342
 
   
 
57
 
   
 
1,550
 
Translation adjustment
   
 
(24)
 
   
 
(9)
 
   
 
(1)
 
   
 
(34)
 
Transfer to owned assets
   
 
-
 
   
 
(10)
 
   
 
-
 
   
 
(10)
 
Additions at cost
   
 
96
 
   
 
92
 
   
 
22
 
   
 
210
 
Arising on acquisition (note 30)
   
 
77
 
   
 
11
 
   
 
-
 
   
 
88
 
Disposals at net carrying amount
   
 
(12)
 
   
 
(5)
 
   
 
(1)
 
   
 
(18)
 
Adjustment as a result of remeasurement of lease liability
   
 
45
 
   
 
9
 
   
 
2
 
   
 
56
 
Depreciation charge for year
   
 
(138)
 
   
 
(117)
 
   
 
(23)
 
   
 
(278)
 
At 31 December 2021, net carrying amount
   
 
1,195
 
   
 
313
 
   
 
56
 
   
 
1,564
 
         
The equivalent disclosure for the prior year is as follows:
                                    
         
At 31 December 2020
                                    
Cost
      1,419        553        97        2,069  
Accumulated depreciation (and impairment charges)
      (268)        (211)        (40)        (519)  
Net carrying amount
      1,151        342        57        1,550  
         
At 1 January 2020, net carrying amount
      1,221        378        53        1,652  
Translation adjustment
      28        11        2        41  
Transfer to owned assets
      (5)        (2)        -        (7)  
Additions at cost
      59        82        25        166  
Arising on acquisition (note 30)
      12        -        -        12  
Disposals at net carrying amount
      (32)        (11)        (2)        (45)  
Adjustment as a result of remeasurement of lease liability
      9        7        3        19  
Depreciation charge for year
      (132)        (123)        (24)        (279)  
Impairment charge for year
      (9)        -        -        (9)  
At 31 December 2020, net carrying amount
      1,151        342        57        1,550  
 
At 1 January 2020
                                    
Cost
      1,354        508        75        1,937  
Accumulated depreciation
      (133)        (130)        (22)        (285)  
Net carrying amount
      1,221        378        53        1,652  
Lease
 lia
bilities
   
Land and
buildings
$m
     
Plant and
machinery
$m
     
Other
$m
     
Total
$m
  
At 1 January 2021
   
 
1,228
 
   
 
350
 
   
 
57
 
   
 
1,635
 
Translation adjustment
   
 
(24)
 
   
 
(9)
 
   
 
(1)
 
   
 
(34)
 
Addition of
right-of-use
assets
   
 
96
 
   
 
92
 
   
 
22
 
   
 
210
 
Arising on acquisition (note 30)
   
 
77
 
   
 
11
 
   
 
-
 
   
 
88
 
Disposals
   
 
(14)
 
   
 
(5)
 
   
 
(1)
 
   
 
(20)
 
Remeasurements
   
 
45
 
   
 
9
 
   
 
2
 
   
 
56
 
Payments
   
 
(164)
 
   
 
(139)
 
   
 
(25)
 
   
 
(328)
 
Discount unwinding
   
 
52
 
   
 
10
 
   
 
2
 
   
 
64
 
At 31 December 2021
   
 
1,296
 
   
 
319
 
   
 
56
 
   
 
1,671
 
         
The equivalent disclosure for the prior year is as follows:
                                    
         
At 1 January 2020
      1,263        382        52        1,697  
Translation adjustment
      30        12        1        43  
Reclassifications
      (6)        5        1        -  
Addition of
right-of-use
assets
      59        82        25        166  
Arising on acquisition (note 30)
      12        -        -        12  
Disposals
      (31)        (11)        (2)        (44)  
Remeasurements
      9        7        3        19  
Payments
      (162)        (139)        (25)        (326)  
Discount unwinding
      54        12        2        68  
At 31 December 2020
      1,228        350        57        1,635  
Summary of Detailed Information About Maturity Analysis Of Lease Liability
The table below shows a maturity analysis of the discounted and undiscounted lease liability arising from the Group’s leasing activities. The projections are based on the foreign exchange rates applying at the end of the relevant financial year and on interest rates (discounted projections only) applicable to the lease portfolio.
 
    
As at 31 December 2021
      As at 31 December 2020  
    
Discounted
$m
     
Undiscounted
$m
     
Discounted
$m
     
Undiscounted
$m
  
Within one year
   
 
297
 
   
 
302
 
      296        301  
Between one and two years
   
 
241
 
   
 
254
 
      241        255  
Between two and three years
   
 
190
 
   
 
208
 
      189        208  
Between three and four years
   
 
154
 
   
 
175
 
      154        177  
Between four and five years
   
 
126
 
   
 
150
 
      125        150  
After five years
   
 
663
 
   
 
1,099
 
      630        1,085  
Total
   
 
1,671
 
   
 
2,188
 
      1,635        2,176  
Summary of Lease Costs and Disclosures in Income Statement
The Group avails of the exemption from capitalising lease costs for short-term leases and
low-value
assets where the relevant criteria are met. Variable lease payments directly linked to sales or usage are also expensed as incurred. The following lease costs have been charged to the Consolidated Income Statement as incurred:
 
Continuing operations
   
2021
$m
     
2020
$m
  
Short-term leases
   
 
241
 
      210  
Lease of
low-value
assets
   
 
8
 
      7  
Variable lease payments not included in the lease liability
   
 
97
 
      86  
Total
   
 
346
 
      303  
                   
Total cash outflow for lease payments
   
 
674
 
      629  
Summary of Detailed Information About Maturity Analysis Of Lease Payments The potential undiscounted future cash outflows arising from the exercise of renewal options that are not expected to be exercised (and are therefore not included in the lease term) are as follows:
    
As at
31 December
2021
$m
      As at
31 December
2020
$m		  
Within one year
   
 
4
 
      2  
Between one and two years
   
 
5
 
      5  
Between two and three years
   
 
6
 
      9  
Between three and four years
   
 
8
 
      9  
Between four and five years
   
 
8
 
      10  
After five years
   
 
568
 
      576  
Total
   
 
599
 
      611