Exceptional items (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure Of Exceptional Items [line items]

Summary of Exceptional Items

		Note			2024 $m			2023 $m			2022 $m
Administrative expenses:
Costs of ceasing operations in Russia			(a	)		–			–			(12	)
Commercial litigation and disputes			(b	)		(12	)		–			(28	)
						(12	)		–			(40	)
Share of profits/(losses) of associate			(c	)		–			18			(60	)
Other operating income			(d	)		–			10			–
Impairment reversal on financial assets			(e	)		6			–			–
Other net impairment reversals/(charges):
Management agreements	– reversal		11			–			–			12
Property, plant and equipment	– charge		12			–			–			(10	)
	– reversal		12			3			–			3
Right-of-use assets	– charge		12			–			–			(2	)
	– reversal		13			–			–			2
Associates	– reversal		14			–			–			2
Contract assets	– charge		(f	)		–			–			(5	)
	– reversal		(f	)		3			–			3
						6			–			5
Operating exceptional items						–			28			(95	)
Tax on exceptional items			(g	)		–			(7	)		26
Tax						–			(7	)		26
Operating exceptional items analysed as:
Americas						4			27			(46	)
EMEAA						(4	)		1			(49	)
						–			28			(95	)

Summary of tax impacts on exceptional items

2024

2023

2022

Current tax $m

Deferred tax $m

Current tax $m

Deferred tax $m

Current tax $m

Deferred tax $m

Costs of ceasing operations in Russia

–

–

–

–

3

–

Commercial litigation and disputes

–

2

–

–

8

(2

)

Share of (profits)/losses of associate

–

–

–

(4

)

15

–

Other operating income

–

–

(3

)

–

–

–

Impairment reversal on financial assets

–

(1

)

–

–

–

–

Other net impairment (reversals)/charges

–

(1

)

–

–

1

(5

)

Adjustments in respect of prior yearsa

–

–

–

–

6

–

–

–

(3

)

(4

)

33

(7

)

Total current and deferred tax

–

(7

)

26

a. In 2022, related to the release of tax contingencies no longer needed; one of these was as a result of the closure of a tax audit of the 2014 US federal income tax return.