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Goodwill and other intangible assets (Tables)
 12 Months Ended
Dec. 31, 2024
Disclosure [Abstract]  
Summary of Goodwill and Other Intangible Assets
        
   Goodwill
$m
    
   Brands
$m
    
   Software
$m
    
Management
agreements
$m
    
Other
 intangibles
$m
    
   Total
$m
  
Cost
                                                  
At 1 January 2023       513       439       825       122       26       1,925  
Additions       –       –       52       –       1       53  
Fully amortised assets written off       –       –       (52 )      –       (3 )      (55 ) 
Disposals       –       –       (1 )      –       –       (1 ) 
Exchange and other adjustments       3       –       1       –       –       4  
At 31 December 2023       516       439       825       122       24       1,926  
Additions    
–
 
–
 
48
 
–
 
1
 
49
Fully amortised assets written off    
–
 
–
 
(49
) 
  
–
 
(1
) 
  
(50
) 
Disposals    
–
 
–
 
(4
) 
  
–
 
–
 
(4
) 
Exchange and other adjustments    
(5
) 
  
–
 
–
 
–
 
–
 
(5
) 
At 31 December 2024
    
511
 
439
 
820
 
122
 
24
 
1,916
Amortisation and impairment
                                                  
At 1 January 2023       (178 )      –       (486 )      (101 )      (16 )      (781 ) 
Provided       –       –       (18 )      (1 )      (2 )      (21 ) 
System Fund expense       –       –       (76 )      –       (1 )      (77 ) 
Fully amortised assets written off       –       –       52       –       3       55  
Disposals       –       –       1       –       –       1  
Exchange and other adjustments       (2 )      –       (1 )      (1 )      –       (4 ) 
At 31 December 2023
       (180 )      –       (528 )      (103 )      (16 )      (827 ) 
Provided    
–
 
–
 
(17
) 
  
(1
) 
  
(1
) 
  
(19
) 
System Fund expense    
–
 
–
 
(77
) 
  
–
 
(1
) 
  
(78
) 
Impairment charge    
–
 
–
 
(2
) 
  
–
 
–
 
(2
) 
System Fund impairment charge    
–
 
–
 
(3
) 
  
–
 
–
 
(3
) 
Fully amortised assets written off    
–
 
–
 
49
 
–
 
1
 
50
Disposals    
–
 
–
 
4
 
–
 
–
 
4
Exchange and other adjustments    
–
 
–
 
1
 
–
 
–
 
1
At 31 December 2024
    
(180
) 
  
–
 
(573
) 
  
(104
) 
  
(17
) 
  
(874
) 
                                                   
Net book value
                                                  
At 31 December 2024
    
331
 
439
 
247
 
18
 
7
 
1,042
At 31 December 2023       336       439       297       19       8       1,099  
At 1 January 2023       335       439       339       21       10       1,144  
Summary of Carrying Value of Goodwill and Indefinite Life Brands were Allocated to CGUs for Year-end Impairment Testing
       
  At 1 January
2023
$m
    
Exchange
  adjustments
$m
    
At 31 December
2023
$m
    
Exchange
adjustments
$m
    
At 31 December
2024
$m
               
Analysed as:
  
            
  Goodwill
$m
    
  Brands
$m
  
Americas (group of CGUs)       419       –       419    
–
 
419
   
132
 
287
EMEAA (group of CGUs)       331       1       332    
(5
) 
  
327
   
191
 
136
Greater China       24       –       24    
–
 
24
   
8
 
16
        774       1       775    
(5
) 
  
770
   
331
 
439
Summary of Terminal Growth Rates and Discount Rates Used in Impairment Tests
The weighted average terminal growth rates and
pre-tax
discount rates are as follows:
 
       
2024
        
2023
  
        
  Terminal
growth
rate
%
    
Pre-tax

      discount
rate
%
        
  Terminal
growth
rate
%
    
Pre-tax

   discount
rate
%
  
Americas
    
2.1
 
11.6
   
1.6
 
13.0
EMEAA
    
2.5
 
13.6
   
2.4
 
15.1
Greater China
    
2.5
 
10.5
   
2.5
 
12.1