Trade and other payables

12 Months Ended

Dec. 31, 2022

Text Block [Abstract]

Trade and other payables

19. Trade and other payables

	2022 $m		2021 $m
Current
Trade payables		152		109
Other tax and social security payable		37		29
Other payables		173		119
Accruals		335		322
		697		579
Non-current
Other payables		4		4
Deferred purchase consideration		12		12
Contingent purchase consideration (note 24)		65		73
		81		89

In 2022, current other payables includes $29m and current accruals includes $2m relating to the outstanding portion of the share repurchase programme. Of the total, $20m relates to the unavoidable contractual cost of shares to be repurchased and $11m to the associated performance fee. Current other payables also includes $18m relating to obligations created by the special allocation of expenses from an associate investment (note 6).

In 2021, other payables included $29m relating to the UK portfolio rent (see note 17).