InterContinental Hotels (IHG) 20-F 28 Feb 19 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018shares
Document - Document and Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Trading Symbol	IHG
Entity Registrant Name	INTERCONTINENTAL HOTELS GROUP PLC /NEW/
Entity Central Index Key	858,446
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	190,770,580

Group income statement

Group income statement - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Profit (loss) [abstract]
Revenue from fee business	$ 1,486	$ 1,379	$ 1,329
Revenue from owned, leased and managed lease hotels	447	351	338
System Fund revenues	1,233	1,242	1,199
Reimbursement of costs	1,171	1,103	1,046
Total revenue	4,337	4,075	3,912
Cost of sales	(706)	(571)	(548)
System Fund expenses	(1,379)	(1,276)	(1,164)
Reimbursed costs	(1,171)	(1,103)	(1,046)
Administrative expenses before exceptional items	(344)	(337)	(345)
Share of (losses)/gains of associates and joint ventures	(1)	3	(2)
Other operating income	14	11	9
Depreciation and amortisation	(80)	(78)	(75)
Operating profit before exceptional items	670	724	741
Impairment charges	0	(18)	(16)
Other exceptional items	(104)	22	(13)
Operating profit	566	728	712
Financial income	5	4	6
Financial expenses	(86)	(76)	(86)
Profit before tax	485	656	632
Tax	(133)	(115)	(173)
Profit after tax	352	541	459
Attributable to:
Equity holders of the parent	351	540	456
Non-controlling interest	1	1	3
Profit loss from continuing operations	$ 352	$ 541	$ 459
Continuing and total operations:
Basic	$ 1.847	$ 2.798	$ 2.151
Diluted	$ 1.828	$ 2.784	$ 2.131

Group statement of comprehensiv

Group statement of comprehensive income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of comprehensive income [abstract]
Profit for the year	$ 352	$ 541	$ 459
Items that may be subsequently reclassified to profit or loss:
Gains on valuation of available-for-sale financial assets, net of related tax charge of $nil (2017: $3m, 2016: $nil)	0	41	5
Fair value gains reclassified to profit on disposal of available-for-sale financial assets	0	(73)	(7)
Gains on cash flow hedges, including related tax credit of $1m (2017: $nil, 2016: $nil)	5
Costs of hedging	(1)
Hedging gains reclassified to financial expenses	(8)
Exchange gains/(losses) on retranslation of foreign operations, including related tax credit of $2m (2017: net of related tax credit of $1m, 2016: net of related tax charge of $3m)	43	(88)	190
Total items that may be subsequently reclassified to profit or loss	39	(120)	188
Items that will not be reclassified to profit or loss:
Losses on equity instruments classified as fair value through other comprehensive income, including related tax charge of $2m (2017: $nil, 2016: $nil)	(14)
Re-measurementgains/(losses) on defined benefit plans, net of related tax charge of $4m (2017: $nil, 2016: credit of $4m)	8	(4)
Deferred tax charge on defined benefit plans arising from significant US tax reform	0	(11)
Total items that will not be reclassified to profit or loss	(6)	(15)
Total other comprehensive (loss)/income for the year	33	(135)	188
Total comprehensive income for the year	385	406	647
Attributable to:
Equity holders of the parent	383	404	644
Non-controlling interest	2	2	3
Total comprehensive income for the year	$ 385	$ 406	$ 647

Group statement of comprehens_2

Group statement of comprehensive income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of comprehensive income [abstract]
Gains on valuation of available-for-sale financial assets, tax	$ 0	$ (3)	$ 0
Gains on cash flow hedges, tax	1	0	0
Exchange (losses)/gains on retranslation of foreign operations, tax	2	1	(3)
Losses on valuation of assets classified as fair value through other comprehensive income, tax	(2)	0	0
Re-measurement (losses)/gains on defined benefit plans, related tax credit/(charge)	$ (4)	$ 0	$ 4

Group statement of changes in e

Group statement of changes in equity - USD ($) $ in Millions	Total	IFRS 15 [member]	IFRS 9 [member]	Equity share capital [member]	Equity share capital [member]IFRS 9 [member]	Capital redemption reserve [member]	Capital redemption reserve [member]IFRS 9 [member]	Shares held by employee share trusts [member]	Shares held by employee share trusts [member]IFRS 9 [member]	Other reserves [member]	Other reserves [member]IFRS 9 [member]	Fair value reserve [member]	Fair value reserve [member]IFRS 9 [member]	Cash flow hedging reserve [member]	Cash flow hedging reserve [member]IFRS 9 [member]	Currency translation reserve [member]	Currency translation reserve [member]IFRS 15 [member]	Currency translation reserve [member]IFRS 9 [member]	Retained earnings [member]	Retained earnings [member]IFRS 15 [member]	Retained earnings [member]IFRS 9 [member]	IHG shareholders' equity [member]	IHG shareholders' equity [member]IFRS 15 [member]	IHG shareholders' equity [member]IFRS 9 [member]	Non-controlling interests [member]	Non-controlling interests [member]IFRS 9 [member]
Impact of adopting accounting policy		$ (437)															$ 7			$ (444)			$ (437)
Beginning balance (Previously reported [member]) at Dec. 31, 2015	$ 319			$ 169		$ 11		$ (18)		$ (2,888)		$ 113				$ 269			$ 2,653			$ 309			$ 10
Beginning balance at Dec. 31, 2015	(118)			169		11		(18)		(2,888)		113				276			2,209			(128)			10
Profit for the year	459																		456			456			3
Items that may be subsequently reclassified to profit or loss:
Gains on valuation of available-for-sale financial assets	5											5										5
Fair value gain reclassified to profit on disposal of available-for-sale financial asset	(7)											(7)										(7)
Exchange gains on retranslation of foreign operations	190															190						190
Total items that may be subsequently reclassified to profit or loss	188
Items that will not be reclassified to profit or loss:
Total other comprehensive (loss)/income for the year	188											(2)				190						188
Total comprehensive income for the year	647											(2)				190			456			644			3
Transfer of treasury shares to employee share trusts								(24)											24
Purchase of own shares by employee share trusts	(10)							(10)														(10)
Release of own shares by employee share trusts								39											(39)
Equity-settled share-based cost	23																		23			23
Tax related to share schemes	11																		11			11
Equity dividends paid	(1,698)																		(1,693)			(1,693)			(5)
Transaction costs relating to shareholder returns	(1)																		(1)			(1)
Exchange adjustments				(28)		(2)		2		28
Ending balance (Previously reported [member]) at Dec. 31, 2016	(1,146)			141		9		(11)		(2,860)		111				466			990			(1,154)			8
Ending balance at Dec. 31, 2016	(1,146)			141		9		(11)		(2,860)		111				466			990			(1,154)			8
Profit for the year | Previously reported [member]	593
Profit for the year	541																		540			540			1
Items that may be subsequently reclassified to profit or loss:
Gains on valuation of available-for-sale financial assets	41											41										41
Fair value gain reclassified to profit on disposal of available-for-sale financial asset	(73)											(73)										(73)
Exchange gains on retranslation of foreign operations | Previously reported [member]	(77)
Exchange gains on retranslation of foreign operations	(88)															(89)						(89)			1
Total items that may be subsequently reclassified to profit or loss	(120)											(32)				(89)						(121)			1
Items that will not be reclassified to profit or loss:
Re-measurement (losses)/gains on defined benefit plans	(4)																		(4)			(4)
Deferred tax charge on defined benefit plans arising from significant US tax reform	(11)																		(11)			(11)
Total items that will not be reclassified to profit or loss	(15)																		(15)			(15)
Total other comprehensive (loss)/income for the year	(135)											(32)				(89)			(15)			(136)			1
Total comprehensive income for the year | Previously reported [member]	469
Total comprehensive income for the year	406											(32)				(89)			525			404			2
Transfer of treasury shares to employee share trusts								(20)											20
Purchase of own shares by employee share trusts	(3)							(3)														(3)
Release of own shares by employee share trusts								29											(29)
Equity-settled share-based cost	29																		29			29
Tax related to share schemes	9																		9			9
Equity dividends paid	(596)																		(593)			(593)			(3)
Exchange adjustments				13		1				(14)
Ending balance (Previously reported [member]) at Dec. 31, 2017	(1,301)			154		10		(5)		(2,874)		79		$ 0		377			951			(1,308)			7
Ending balance at Dec. 31, 2017	(1,301)			154		10		(5)		(2,874)		61		0		377			969			(1,308)			7
Impact of adopting accounting policy			$ 0		$ 0		$ 0		$ 0		$ 0		$ (18)		$ 0			$ 0			$ 18			$ 0		$ 0
Profit for the year	352			0		0		0		0		0		0		0			351			351			1
Items that may be subsequently reclassified to profit or loss:
Gains on cash flow hedges	5			0		0		0		0		0		5		0			0			5			0
Gains on valuation of available-for-sale financial assets	0
Costs of hedging	(1)			0		0		0		0		0		(1)		0			0			(1)			0
Hedging gains reclassified to financial expenses	(8)			0		0		0		0		0		(8)		0			0			(8)			0
Exchange gains on retranslation of foreign operations	43			0		0		0		0		0		0		42			0			42			1
Total items that may be subsequently reclassified to profit or loss	39			0		0		0		0		0		(4)		42			0			38			1
Items that will not be reclassified to profit or loss:
Losses on equity instruments classified as fair value through other comprehensive income	(14)			0		0		0		0		(14)		0		0			0			(14)			0
Re-measurement (losses)/gains on defined benefit plans	8			0		0		0		0		0		0		0			8			8			0
Deferred tax charge on defined benefit plans arising from significant US tax reform	0
Total items that will not be reclassified to profit or loss	(6)			0		0		0		0		(14)		0		0			8			(6)			0
Total other comprehensive (loss)/income for the year	33			0		0		0		0		(14)		(4)		42			8			32			1
Total comprehensive income for the year	385			0		0		0		0		(14)		(4)		42			359			383			2
Transfer of treasury shares to employee share trusts	0			0		0		(19)		0		0		0		0			19			0			0
Purchase of own shares by employee share trusts	(3)			0		0		(3)		0		0		0		0			0			(3)			0
Release of own shares by employee share trusts	0			0		0		24		0		0		0		0			(24)			0			0
Equity-settled share-based cost	39			0		0		0		0		0		0		0			39			39			0
Tax related to share schemes	3			0		0		0		0		0		0		0			3			3			0
Equity dividends paid	(200)			0		0		0		0		0		0		0			(199)			(199)			(1)
Transaction costs relating to shareholder returns	0
Exchange adjustments	0			(8)		0		(1)		9		0		0		0			0			0			0
Ending balance at Dec. 31, 2018	$ (1,077)			$ 146		$ 10		$ (4)		$ (2,865)		$ 47		$ (4)		$ 419			$ 1,166			$ (1,085)			$ 8

Group statement of financial po

Group statement of financial position - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Property, plant and equipment	$ 447	$ 425	$ 419
Goodwill and other intangible assets	1,143	967	858
Investment in associates and joint ventures	104	141	111
Trade and other receivables	0		8
Retirement benefit assets	0	3
Other financial assets	260	228	248
Derivative financial instruments	7
Non-current tax receivable	31	16	23
Deferred tax assets	60	75	69
Contract costs	55	51	45
Contract assets	270	241	185
Total non-current assets	2,377	2,147	1,966
Inventories	5	3	3
Trade and other receivables	613	551	469
Current tax receivable	27	101	77
Other financial assets	1	16	20
Derivative financial instruments	1
Cash and cash equivalents	704	168	206
Contract costs	5	7	8
Contract assets	20	17	13
Total current assets	1,376	863	796
Total assets	3,753	3,010	2,762
LIABILITIES
Loans and other borrowings	(120)	(126)	(106)
Derivative financial instruments	0		(3)
Trade and other payables	(618)	(597)	(526)
Deferred revenue	(572)	(490)	(462)
Provisions	(10)	(3)	(3)
Current tax payable	(50)	(64)	(50)
Total current liabilities	(1,370)	(1,280)	(1,150)
Loans and other borrowings	(2,129)	(1,893)	(1,606)
Retirement benefit obligations	(91)	(104)	(96)
Trade and other payables	(158)	(36)	(29)
Deferred revenue	(934)	(867)	(852)
Provisions	(17)	(5)	(5)
Non-current tax payable	0	(25)
Deferred tax liabilities	(131)	(101)	(170)
Total non-current liabilities	(3,460)	(3,031)	(2,758)
Total liabilities	(4,830)	(4,311)	(3,908)
Net liabilities	(1,077)	(1,301)	(1,146)
EQUITY
Equity share capital	146	154	141
Capital redemption reserve	10	10	9
Shares held by employee share trusts	(4)	(5)	(11)
Other reserves	(2,865)	(2,874)	(2,860)
Fair value reserve	47	79	111
Cash flow hedging reserve	(4)
Currency translation reserve	419	377	466
Retained earnings	1,166	951	990
IHG shareholders' equity	(1,085)	(1,308)	(1,154)
Non-controlling interest	8	7	8
Total equity	$ (1,077)	$ (1,301)	$ (1,146)

Group statement of cash flows

Group statement of cash flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of cash flows [abstract]
Profit for the year	$ 352	$ 541	$ 459
Adjustments reconciling profit for the year to cash flow from operations before contract acquisition costs	502	308	491
Cash flow from operations before contract acquisition costs	854	849	950
Contract acquisition costs, net of repayments	(54)	(57)	(42)
Cash flow from operations	800	792	908
Interest paid	(70)	(69)	(72)
Interest received	2	1	4
Tax paid on operating activities	(66)	(147)	(130)
Net cash from operating activities	666	577	710
Cash flow from investing activities
Purchase of property, plant and equipment	(46)	(44)	(32)
Purchase of intangible assets	(112)	(172)	(130)
Investment in associates and joint ventures	(1)	(47)	(14)
Loan advances to associates and joint ventures	0		(2)
Investment in other financial assets	(33)	(30)	(13)
Acquisition of businesses, net of cash acquired	(38)
Capitalised interest paid	(5)	(6)	(5)
Landlord contributions to property, plant and equipment	8	14
Disposal of hotel assets, net of costs and cash disposed	0		(5)
Loan repayments by associates and joint ventures	0	9
Distributions from associates and joint ventures	32		2
Repayments of other financial assets	8	20	25
Disposal of equity securities	0	75
Tax paid on disposals	(2)	(25)	0
Net cash from investing activities	(189)	(206)	(174)
Cash flow from financing activities
Purchase of own shares by employee share trusts	(3)	(3)	(10)
Dividends paid to shareholders	(199)	(593)	(1,693)
Dividend paid to non-controlling interest	(1)	(3)	(5)
Transaction costs relating to shareholder returns	0		(1)
Issue of long-term bonds, including effect of currency swaps	554		459
Long-term bonds repaid	0		(315)
(Decrease)/increase in other borrowings	(268)	153	109
Proceeds from currency swaps	3
Net cash from financing activities	86	(446)	(1,456)
Net movement in cash and cash equivalents in the year	563	(75)	(920)
Cash and cash equivalents at beginning of the year	58	117	1,098
Exchange rate effects	(21)	16	(61)
Cash and cash equivalents at end of the year	$ 600	$ 58	$ 117

General information

General information	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
General information	General information This document constitutes the Annual Report and Financial Statements in accordance with UK Listing Rules requirements and the Annual Report on Form 20-F The Consolidated Financial Statements of InterContinental Hotels Group PLC (the Group or IHG) for the year ended 31 December 2018 were authorised for issue in accordance with a resolution of the Directors on 18 February 2019. InterContinental Hotels Group PLC (the Company) is incorporated and domiciled in Great Britain and registered in England and Wales.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Significant accounting policies	Significant accounting policies Basis of preparation The Consolidated Financial Statements of IHG have been prepared on a going concern basis and under the historical cost convention, except for assets classified as fair value through other comprehensive income (FVOCI) and liabilities and derivatives measured at fair value through profit or loss. The Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (IFRSs) as issued by the IASB and in accordance with IFRS as adopted by the European Union (EU) and as applied in accordance with the provisions of the Companies Act 2006. IFRS as adopted by the EU differs in certain respects from IFRS as issued by the IASB. However, the differences have no impact on the Consolidated Financial Statements for the years presented. The impact of adopting new accounting standards is disclosed on pages 109 to 114. Presentational currency The Consolidated Financial Statements are presented in millions of US dollars reflecting the profile of the Group’s revenue and operating profit which are primarily generated in US dollars or US dollar-linked currencies. In the Consolidated Financial Statements, equity share capital, the capital redemption reserve and shares held by employee share trusts are translated into US dollars at the rates of exchange on the last day of the period; the resultant exchange differences are recorded in other reserves. The functional currency of the Parent Company is sterling since this is a non-trading Basis of consolidation The Consolidated Financial Statements comprise the Financial Statements of the Parent Company and entities controlled by the Group. Control exists when the Group has: • Power over an investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee); • Exposure, or rights, to variable returns from its involvement with the investee; and • The ability to use its power over the investee to affect its returns. All intra-group balances and transactions are eliminated on consolidation. The assets, liabilities and results of those businesses acquired or disposed of are consolidated for the period during which they were under the Group’s control. The Group operates a deferred compensation plan in the US which allows certain employees to make additional provision for retirement, through the deferral of salary with matching company contributions. Employees can draw down on the plan in certain limited circumstances during employment. The assets of the plan are held in a company-owned trust which is not consolidated as the relevant activity of the trust, being the investment of the funds in the trust, is directed by the participating employees of the plan and the company has no exposure to the gains and losses resulting from those investment decisions. The assets of the trust are held solely for the benefit of the participating employees and to pay plan expenses, other than in the case of a company insolvency in which case they can be claimed by the general creditors of the company. At 31 December 2018, the trust had assets with a fair value of $193m (2017: $197m). Foreign currencies Transactions in foreign currencies are translated to functional currency at the exchange rates ruling on the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are retranslated to the functional currency at the relevant rates of exchange ruling on the last day of the period. Foreign exchange differences arising on translation are recognised in the income statement except on foreign currency borrowings that provide a hedge against a net investment in a foreign operation. These are taken directly to the currency translation reserve until the disposal of the net investment, at which time they are recycled against the gain or loss on disposal. The assets and liabilities of foreign operations, including goodwill, are translated into US dollars at the relevant rates of exchange ruling on the last day of the period. The revenues and expenses of foreign operations are translated into US dollars at average rates of exchange for the period. The exchange differences arising on retranslation are taken directly to the currency translation reserve. On disposal of a foreign operation, the cumulative amount recognised in the currency translation reserve relating to that particular foreign operation is recycled against the gain or loss on disposal. Property, plant and equipment Property, plant and equipment are stated at cost less depreciation and any impairment. Repairs and maintenance costs are expensed as incurred. Land is not depreciated. All other property, plant and equipment are depreciated to a residual value over their estimated useful lives, namely: • Buildings – lesser of 50 years and unexpired term of lease; and • Fixtures, fittings and equipment – three to 25 years. All depreciation is charged on a straight-line basis. Residual value is re-assessed Property, plant and equipment are tested for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. Assets that do not generate independent cash flows are combined into cash-generating units. If carrying values exceed their estimated recoverable amount, the assets or cash-generating units are written down to the recoverable amount. Recoverable amount is the greater of fair value less costs of disposal and value in use. Value in use is assessed based on estimated future cash flows discounted to their present value using a pre-tax On adoption of IFRS, the Group retained previous revaluations of property, plant and equipment which are included at deemed cost as permitted by IFRS 1 ‘First-time Adoption of International Financial Reporting Standards’. Business combinations and goodwill On the acquisition of a business, identifiable assets and liabilities acquired are measured at their fair value. Contingent liabilities assumed are measured at fair value unless this cannot be measured reliably, in which case they are not recognised but are disclosed in the same manner as other contingent liabilities. The measurement of deferred tax assets and liabilities arising on acquisition is as described in the general principles detailed within the ‘Taxes’ accounting policy note on page 106 with the exception that no deferred tax is provided on taxable temporary differences in connection with the initial recognition of goodwill. The cost of an acquisition is measured as the aggregate of the fair value of the consideration transferred. Contingent and deferred consideration is remeasured at fair value at each reporting date with changes in fair value recognised in profit or loss. Goodwill is recorded at cost, being the difference between the fair value of the consideration and the fair value of net assets acquired. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses and is not amortised. Goodwill is tested for impairment at least annually by comparing carrying values of cash-generating units with their recoverable amounts. Impairment losses relating to goodwill cannot be subsequently reversed. Transaction costs are expensed and are not included in the cost of acquisition. Intangible assets Brands Externally acquired brands are initially recorded at cost if separately acquired or fair value if acquired as part of a business combination, provided the brands are controlled through contractual or other legal rights, or are separable from the rest of the business, and the fair value can be reliably measured. Brands are amortised over their estimated useful lives (and tested for impairment if there are indicators of impairment) or tested for impairment at least annually if determined to have indefinite lives. The costs of developing internally generated brands are expensed as incurred. Management contracts Management contracts acquired as part of a business combination are initially recorded at the fair value attributed to those contracts on acquisition. The value of management contracts is amortised on a straight-line basis over the life of the contract including any extension periods at IHG’s option, up to a maximum of 50 years. Software Acquired and internally developed software are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Costs are generally amortised over estimated useful lives of three to five years on a straight-line basis. Internally generated development costs are expensed unless forecast revenues exceed attributable forecast development costs, in which case they are capitalised and amortised over the estimated useful life of the asset. Associates and joint ventures An associate is an entity over which the Group has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the entity, but is not control or joint control over those policies. A joint venture exists when two or more parties have joint control over, and rights to the net assets of, the venture. Joint control is the contractually agreed sharing of control which only exists when decisions about the relevant activities require the unanimous consent of the parties sharing control. Associates and joint ventures are accounted for using the equity method unless the associate or joint venture is classified as held for sale. Under the equity method, the Group’s investment is recorded at cost adjusted by the Group’s share of post-acquisition profits and losses and other movements in the investee’s reserves. When the Group’s share of losses exceeds its interest in an associate or joint venture, the Group’s carrying amount is reduced to $nil and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of an associate or joint venture. If there is objective evidence that an associate or joint venture is impaired, an impairment charge is recognised if the carrying amount of the investment exceeds its recoverable amount. Upon loss of significant influence over an associate or joint control of a joint venture, any retained investment is measured at fair value with any difference to carrying value recognised in the income statement. Financial assets Policy from 1 January 2018 On initial recognition, the Group classifies its financial assets as being subsequently measured at amortised cost, fair value through other comprehensive income (FVOCI), or fair value through profit or loss. Financial assets which are held to collect contractual cash flows and give rise to cash flows that are solely payments of principal and interest (SPPI) on the principal outstanding are subsequently measured at amortised cost. Interest on these assets is calculated using the effective interest rate method and is recognised in the income statement as interest income. The Group recognises a provision for expected credit losses for all debt instruments held at amortised cost. Where there has not been a significant increase in credit risk since initial recognition, provision is made for defaults that are possible within the next 12-months. The Group has elected to irrevocably designate equity investments as FVOCI when they meet the definition of equity under IAS 32 ‘Financial Instruments: Presentation’ and are not held for trading. Changes in the value of equity investments classified as FVOCI are recorded directly in equity within the fair value reserve and are never recycled to the income statement. Dividends from equity investments classified as FVOCI are recognised in the income statement as other operating income and expenses. Equity instruments classified as FVOCI are not subject to impairment assessment. The Group does not currently hold any financial assets, other than derivatives, which are measured at fair value through profit or loss. Policy prior to 1 January 2018 Management determines the classification of financial assets on initial recognition and they are subsequently held at amortised cost (loans and receivables) or fair value (available-for-sale Financial assets are assessed for impairment at each period-end available-for-sale Trade receivables Policy from 1 January 2018 Trade receivables are recorded at their original amount less provision for expected credit losses. The Group has elected to apply the simplified version of the expected credit loss model permitted by IFRS 9 in respect of trade receivables, which involves assessing lifetime expected credit losses on all balances. The Group has established a provision matrix that is based on its historical credit loss experience by region and may be adjusted for specific forward-looking factors. The carrying amount of the receivable is reduced through the use of a provision account and movements in the provision are recognised in the income statement within cost of sales. When a previously provided trade receivable is uncollectable, it is written off against the provision. Balances which are more than 180 days past due are considered to be in default and are written off the ledgers but continue to be actively pursued. Adjustments to this policy may be made in specific circumstances. At each reporting date, the Group assesses whether trade receivables are credit-impaired, for example if the customer is in significant financial difficulty. Policy prior to 1 January 2018 Trade receivables are recorded at their original amount less provision for impairment. It is the Group’s policy to provide for 100% of the previous month’s aged receivables balances which are more than 180 days past due. Adjustments to the policy may be made due to specific or exceptional circumstances. The carrying amount of the receivable is reduced through the use of a provision account and movements in the provision are recognised in the income statement within cost of sales. When a previously provided trade receivable is uncollectable, it is written off against the provision. Cash and cash equivalents Cash comprises cash in hand and demand deposits. Cash equivalents are short-term highly liquid investments with an original maturity of three months or less that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value. In the statement of cash flows, cash and cash equivalents are shown net of short-term overdrafts which are repayable on demand and form an integral part of the Group’s cash management. Assets held for sale Assets and liabilities are classified as held for sale when their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is highly probable and expected to complete within one year. For a sale to be highly probable, management need to be committed to a plan to sell the asset and the asset must be actively marketed for sale at a price that is reasonable in relation to its current fair value. Assets designated as held for sale are held at the lower of carrying amount at designation and fair value less costs to sell. Depreciation is not charged against property, plant and equipment classified as held for sale. Offsetting of financial assets and financial liabilities Financial assets and financial liabilities are offset and the net amount is reported in the Group statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liabilities simultaneously. To meet these criteria, the right of set-off Bank and other borrowings Bank and other borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs. They are subsequently measured at amortised cost. Finance charges, including the transaction costs and any discount or premium on issue, are recognised in the income statement using the effective interest rate method. Borrowings are classified as non-current period-end Derivative financial instruments and hedging Derivatives are initially recognised and subsequently re-measured re-measurement Changes in the fair value of derivatives which have either not been designated as hedging instruments or relate to the ineffective portion of hedges are recognised immediately in the income statement. Documentation outlining the measurement and effectiveness of any hedging arrangement is maintained throughout the life of the hedge relationship. Interest arising from currency derivatives and interest rate swaps is recorded in either financial income or expenses over the term of the agreement, unless the accounting treatment for the hedging relationship requires the interest to be taken to reserves. Cash flow hedges Financial instruments are classified as cash flow hedges when hedging exposure to variability in cash flows that are attributable to either a highly probably forecast transaction or a particular risk associated with a recognised asset or liability. Changes in the fair value are recorded in other comprehensive income and the cash flow hedging reserve to the extent that the hedges are effective. When the hedged item is recognised, the cumulative gains and losses on the related hedging instrument are reclassified to the income statement. Net investment hedges Financial instruments are classified as net investment hedges when they hedge the Group’s net investment in foreign operations. Changes in the fair value are recorded in other comprehensive income and the currency translation reserve to the extent that the hedges are effective. The cumulative gains and losses remain in equity until a foreign operation is sold, at which point they are reclassified to the income statement. Self insurance Liabilities in respect of self insured risks include projected settlements for known and incurred but not reported claims. Projected settlements are estimated based on historical trends and actuarial data. Provisions Provisions are recognised when the Group has a present obligation as a result of a past event, it is probable that a payment will be made and a reliable estimate of the amount payable can be made. If the effect of the time value of money is material, the provision is discounted using a current pre-tax An onerous contract provision is recognised when the unavoidable costs of meeting the obligations under a contract exceed the economic benefits expected to be received under it. In respect of litigation, provision is made when management consider it probable that payment may occur even though the defence of the related claim may still be ongoing through the court process. Taxes Current tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from, or paid to, the tax authorities, including interest. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the end of the reporting period. Deferred tax Deferred tax assets and liabilities are recognised in respect of temporary differences between the tax base and carrying value of assets and liabilities including on fixed assets, software, application fees, contract costs, unrelieved tax losses, unremitted profits from subsidiaries, gains rolled over into replacement assets, and other short-term temporary differences. Judgement is used when assessing the extent to which deferred tax assets, particularly in respect of tax losses, should be recognised. Deferred tax assets are therefore recognised to the extent that it is regarded as probable that there will be sufficient and suitable taxable profits (including the future release of deferred tax liabilities) in the relevant legal entity or tax group against which such assets can be utilised in the future. For this purpose, forecasts of future taxable profits are considered by assessing the Group’s forecast revenue and profit models, taking into account future growth predictions and operating cost assumptions. Accordingly, changes in assumptions to the Group’s forecasts may have an impact on the amount of future taxable profits and therefore the period over which any deferred tax assets might be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the periods in which the asset or liability will be settled, based on rates enacted or substantively enacted at the end of the reporting period. Where deferred tax assets and liabilities arise in the same entity or group of entities and there would be a legal right to offset the assets and liabilities were they to reverse, the assets and liabilities are also offset on the Group statement of financial position. Similarly, if there is no legal right to offset assets against liabilities, the assets and liabilities are not offset. Retirement benefits Defined contribution plans Payments to defined contribution schemes are charged to the income statement as they fall due. Defined benefit plans Plan assets are measured at fair value and plan liabilities are measured on an actuarial basis using the projected unit credit method, discounted at an interest rate equivalent to the current rate of return on a high-quality corporate bond of equivalent currency and term to the plan liabilities. The difference between the value of plan assets and liabilities at the period-end wind-up. The service cost of providing pension benefits to employees, together with the net interest expense or income for the year, is charged to the income statement within ‘administrative expenses’. Net interest is calculated by applying the discount rate to the net defined benefit asset or liability, after any asset restriction. Past service costs and gains, which are the change in the present value of the defined benefit obligation for employee service in prior periods resulting from plan amendments, are recognised immediately the plan amendment occurs. Settlement gains and losses, being the difference between the settlement cost and the present value of the defined benefit obligations being settled, are recognised when the settlement occurs. Re-measurements Re-measurement Actuarial valuations are carried out on a regular basis and are updated for material transactions and other material changes in circumstances (including changes in market prices and interest rates) up to the end of the reporting period. Revenue recognition Revenue is recognised at an amount that reflects the consideration to which the Group expects to be entitled in exchange for transferring goods or services to a customer. Fee business revenue Under franchise agreements, the Group’s performance obligation is to provide a licence to use IHG’s trademarks and other intellectual property. Franchise royalty fees are typically charged as a percentage of hotel gross rooms revenues and are treated as variable consideration, recognised as the underlying hotel revenues occur. Under management agreements, the Group’s performance obligation is to provide hotel management services and a licence to use IHG’s trademarks and other intellectual property. Base and incentive management fees are typically charged. Base management fees are typically a percentage of total hotel revenues and incentive management fees are generally based on the hotel’s profitability or cash flows. Both are treated as variable consideration. Like franchise fees, base management fees are recognised as the underlying hotel revenues occur. Incentive management fees are recognised over time when it is considered highly probable that the related performance criteria will be met, provided there is no expectation of a subsequent reversal of the revenue. Application and re-licensing Contract assets Amounts paid to hotel owners to secure management contracts and franchise agreements (‘key money’) are treated as consideration payable to a customer. A contract asset is initially recorded which is recognised as a deduction to revenue over the initial term of the contract. Revenue from owned and leased hotels At its owned, leased and managed lease hotels, the Group’s performance obligation is to provide accommodation and other goods and services to guests. Revenue includes rooms revenue and food and beverage sales, which is recognised when the rooms are occupied and food and beverages are sold. Cost reimbursements In a managed property, the Group acts as employer of the general manager and other employees at the hotel and is entitled to reimbursement of these costs. The performance obligation is satisfied over time as the employees perform their duties, consistent with when reimbursement is received. Reimbursements for these services are shown as revenue with an equal matching employee cost, with no profit impact. Certain other costs relating to both managed and franchised hotels are also contractually reimbursable to IHG and, where IHG is deemed to be acting as principal in the provision of the related services, the revenue and cost are shown on a gross basis. System Fund revenue The Group operates a System Fund (the Fund) to collect and administer cash assessments from hotel owners for the specific purpose of use in marketing, the Guest Reservation Systems and hotel loyalty programme. The Fund also receives proceeds from the sale of loyalty points under third-party co-branding Under both franchise and management agreements, the Group is required to provide marketing and reservations services, as well as other centrally managed programmes. These services are provided by the Fund and are funded by assessment fees. Costs are incurred and allocated to the Fund in accordance with the principles agreed with the IHG Owners Association. The Group acts as principal in the provision of the services as the related expenses primarily comprise payroll and marketing expenses under contracts entered into by the Group. The assessment fees from hotel owners are generally levied as a percentage of hotel revenues and are recognised as those hotel revenues occur. Certain travel agency commission revenues within the Fund are recognised on a net basis, where it has been determined that IHG is acting as agent. In respect of the loyalty programme (IHG Rewards Club), the related performance obligation is to arrange for the provision of future benefits to members on consumption of previously earned reward points. Members have a choice of benefits: reward nights at an IHG hotel or other goods or services provided by third parties. Under its franchise and management contracts, IHG receives assessment fees based on total qualifying hotel revenue from IHG Rewards Club members’ hotel stays. The Group’s performance obligation is not satisfied in full until the member has consumed the points at a participating hotel or selected a reward from a third-party. Accordingly, loyalty assessments are deferred in an amount that reflects the stand-alone selling price of the future benefit to the member. The amount of revenue ultimately recognised is impacted by a “breakage” estimate of the number of points that will never be consumed. On an annual basis, the Group engages an external actuary who uses statistical formulae to assist in formulating this estimate. As materially all of the points will be either consumed at IHG managed or franchised hotels owned by third parties, or exchanged for awards provided by third parties, IHG is deemed to be acting as agent on consumption and therefore recognises the related revenue net of the cost of reimbursing the hotel or third-party that is providing the benefit. Performance obligations under the Group’s co-branding • arranging for the provision of future benefits to members who have earned points or free night certificates; • marketing services; and • providing the co-brand Fees from these agreements comprise fixed amounts normally payable at the beginning of the contract, and variable amounts paid on a monthly basis. Variable amounts are typically based on the number of points and free night certificates issued to members and the marketing services performed by the Group. Total fees are allocated to the performance obligations based on their estimated stand-alone selling prices. Revenue allocated to marketing and licensing obligations is recognised on a monthly basis as the obligation is satisfied. Revenue relating to points and free night certificates is recognised when the member has consumed the points or certificates at a participating hotel or has selected a reward from a third party, net of the cost of reimbursing the hotel or third-party that is providing the benefit. Judgement is required in estimating the stand-alone selling prices which are based upon generally accepted valuation methodologies regarding the value of the licence provided, and the number of points and certificates expected to be issued. However the value of revenue recognised and the deferred revenue balance at the end of the year is not materially sensitive to changes in these assumptions. Contract costs Certain costs incurred to secure management and franchise contract, typically developer commissions, are capitalised and amortised over the initial term of the related contract. These costs are presented as ‘Contract costs’ in the Group statement of financial position. Contract assets and contract costs are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. Share-based payments The cost of equity-settled transactions with employees is measured by reference to fair value at the date at which the right to the shares is granted. Fair value is determined by an external valuer using option pricing models. The cost of equity-settled transactions is recognised, together with a corresponding increase in equity, over the period in which any performance or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (vesting date). The income statement charge for a period represents the movement in cumulative expense recognised at the beginning and end of that period. No expense is recognised for awards that do not ultimately vest, except for awards where vesting is conditional upon a market or non-vesting non-vesting Leases Operating lease rentals are charged to the income statement on a straight-line basis over the term of the lease. Assets held under finance leases, which transfer to the Group substantially all the risks and benefits incidental to ownership of the leased item, are capitalised at the inception of the lease, with a corresponding liability being recognised for the fair value of the leased asset or, if lower, the present value of the minimum lease payments. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Assets held under finance leases are depreciated over the shorter of the estimated useful life of the asset and the lease term. Disposal of non-current The Group recognises sales proceeds and any related gain or loss on disposal on completion of the sales process. In determining whether the gain or loss should be recorded, the Group considers whether it: • Has a continuing managerial involvement to the degree associated with asset ownership; • Has transferred the significant risks and rewards associated with asset ownership; and • Can reliably measure and will actually receive the proceeds. Fair value measurement The Group measures financial liabilities at fair value through profit or loss, financial assets measured at FVOCI, and derivatives at fair value on a recurring basis and other assets when impaired by reference to fair value less costs of disposal. Additionally, the fair value of other financial assets and liabilities requires disclosure. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value is measured by reference to the principal market for the asset or liability assuming that market participants act in their economic best interests. The fair value of a non-financial The Group uses valuation techniques that maximise the use of relevant observable inputs using the following valuation hierarchy: Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: other techniques for which all inputs which have a significant effect on the recorded fair value are observable

Exchange rates

Exchange rates	12 Months Ended
	Dec. 31, 2018
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Exchange rates	1. Exchange rates The results of operations have been translated into US dollars at the average rates of exchange for the year. In the case of sterling, the translation rate is $1=£0.75 (2017: $1=£0.78, 2016: $1=£0.74). In the case of the euro, the translation rate is $1=€0.85 (2017: $1=€0.89, 2016: $1=€0.90). Assets and liabilities have been translated into US dollars at the rates of exchange on the last day of the year. In the case of sterling, the translation rate is $1=£0.78 (2017: $1=£0.74, 2016: $1=£0.81). In the case of the euro, the translation rate is $1=€0.87 (2017: $1=€0.83, 2016: $1=€0.95).

Segmental information

Segmental information	12 Months Ended
	Dec. 31, 2018
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Segmental information	2. Segmental information With effect from 1 January 2018, an internal reorganisation resulted in the formation of a new operating segment, Europe, Middle East, Asia and Africa (EMEAA), bringing together the former segments of Europe and Asia, Middle East and Africa (AMEA). By bringing together two strong, established regions, there will be an increased focus on growth through increased agility and effectiveness. Following this reorganisation, the management of the Group’s operations, excluding Central functions, is organised within three geographical regions: • Americas; • EMEAA; and • Greater China. These, together with Central functions, comprise the Group’s four reportable segments. Each of the geographical regions is led by its own Chief Executive Officer who reports to the Group Chief Executive Officer. No operating segments have been aggregated to form these reportable segments. Central functions include costs of global functions including technology, sales and marketing, finance, human resources and corporate services; Central revenue arises principally from technology fee income. Management monitors the operating results of the geographical regions and Central functions separately for the purpose of making decisions about resource allocation and performance assessment. The System Fund is not viewed as being part of the Group’s core operations as IHG is unable to profit from its activities. As such, its results are not regularly reviewed by the Chief Operating Decision Maker (CODM) and it does not constitute an operating segment under IFRS 8. Similarly, reimbursements of costs are not reported to the CODM and so are not included within the reportable segments. Segmental performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the Consolidated Financial Statements, excluding System Fund and exceptional items. Group financing activities and income taxes are managed on a Group basis and are not allocated to reportable segments. Comparatives have been restated for IFRS 15 and presentational changes (see pages 109 to 114) to show segmental information on a consistent basis. Revenue 2018 2017 2016 Americas 1,051 999 969 EMEAA 569 457 439 Greater China 143 117 112 Central 170 157 147 Revenue from reportable segments 1,933 1,730 1,667 System Fund revenues 1,233 1,242 1,199 Reimbursement of costs 1,171 1,103 1,046 Total revenue 4,337 4,075 3,912 Profit 2018 2017 2016 Americas 662 637 626 EMEAA 202 171 157 Greater China 69 52 46 Central (117 ) (102 ) (123 ) Operating profit from reportable segments 816 758 706 System Fund (146 ) (34 ) 35 Exceptional items (note 6) (104 ) 4 (29 ) Operating profit 566 728 712 Net finance costs (81 ) (72 ) (80 ) Profit before tax 485 656 632 Tax (133 ) (115 ) (173 ) Profit for the year 352 541 459 All items above relate to continuing operations. Assets 2018 2017 Americas 1,568 1,500 EMEAA 666 504 Greater China 110 105 Central 579 541 Segment assets 2,923 2,650 Unallocated assets: Derivative financial instruments 8 — Tax receivable 58 117 Deferred tax assets 60 75 Cash and cash equivalents 704 168 Total assets 3,753 3,010 Liabilities 2018 2017 Americas (676 ) (620 ) EMEAA (241 ) (232 ) Greater China (61 ) (64 ) Central 0 — Segment liabilities (978 ) (916 ) Unallocated liabilities: Loyalty and co-brand (1,291 ) (1,186 ) Loans and other borrowings (2,249 ) (2,019 ) Tax payable (50 ) (89 ) Deferred tax liabilities (131 ) (101 ) Deferred and contingent purchase consideration (131 ) — Total liabilities (4,830 ) (4,311 ) Other segmental information Year ended 31 December 2018 Americas EMEAA Greater $m Central Group Capital expenditure (see below) 74 33 2 134 243 Non-cash Depreciation and amortisation a 27 8 3 42 80 Share-based payments cost 8 4 3 12 27 Share of losses/(gains) of associates and joint ventures 6 (5 ) 0 0 1 Year ended 31 December 2017 (Restated) Americas EMEAA Greater Central Group Capital expenditure (see below) 120 26 2 188 336 Non-cash Depreciation and amortisation a 23 7 1 47 78 Share-based payments cost 6 4 3 8 21 Share of losses/(gains) of associates and joint ventures 1 (4 ) — — (3 ) Impairment charges 18 — — — 18 Year ended 31 December 2016 (Restated) Americas EMEAA Greater Central Group Capital expenditure 67 22 1 148 238 Non-cash Depreciation and amortisation a 21 7 1 46 75 Share-based payments cost 6 4 3 4 17 Share of losses/(gains) of associates and joint ventures 7 (5 ) — — 2 Impairment charges 16 — — — 16 a Included in the $80m (2017: $78m, 2016: $75m) of depreciation and amortisation is $61m (2017: $53m, 2016: $54m) relating to administrative expenses and $19m (2017: $25m, 2016: $21m) relating to cost of sales. A further $45m of depreciation and amortisation was recorded within System Fund expenses (2017: $36m, 2016: $31m). Reconciliation of capital expenditure Year ended 31 December 2018 Americas EMEAA Greater $m Central Group Capital expenditure per management reporting 74 33 2 134 243 Contract acquisition costs (32 ) (26 ) 0 0 (58 ) Landlord contributions to property, plant and equipment 0 0 0 8 8 Timing differences and other adjustments 1 0 0 0 1 Additions per the Financial Statements 43 7 2 142 194 Comprising additions to: Property, plant and equipment 13 2 2 30 47 Intangible assets 0 0 0 112 112 Investment in associates and joint ventures 3 0 0 0 3 Other financial assets 27 5 0 0 32 43 7 2 142 194 Year ended 31 December 2017 (Restated) Americas EMEAA Greater Central Group Capital expenditure per management reporting 120 26 2 188 336 Contract acquisition costs (36 ) (21 ) — — (57 ) Landlord contributions to property, plant and equipment — — — 14 14 Timing differences and other adjustments (12 ) — — (1 ) (13 ) Additions per the Financial Statements 72 5 2 201 280 Comprising additions to: Property, plant and equipment 10 — 2 32 44 Intangible assets 3 — — 169 172 Investment in associates and joint ventures 47 — — — 47 Other financial assets 12 5 — — 17 72 5 2 201 280 Geographical information Year ended Year ended Year ended Revenue United Kingdom 151 74 72 United States 1,950 1,845 1,750 China 222 201 192 Rest of World 781 713 699 3,104 2,833 2,713 System Fund (note 32) 1,233 1,242 1,199 4,337 4,075 3,912 For the purposes of the above table, hotel revenue is determined according to the location of the hotel and other revenue is attributed to the country of origin. In addition to the United Kingdom, revenue relating to an individual country is separately disclosed when it represents 10% or more of total revenue. System Fund revenues are not included in the geographical analysis as the Group does not monitor the Fund’s revenue by location of the hotel, or in the case of the loyalty programme, according to the location where members consume their rewards. 31 December $m 31 December Non-current United Kingdom 148 52 United States 1,510 1,476 Rest of World 361 297 2,019 1,825 For the purposes of the above table, non-current non-current non-current non-current non-current total non-current

Revenue

Revenue	12 Months Ended
	Dec. 31, 2018
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Revenue	3. Revenue A description of the Group’s contracts with customers and its performance obligations under those contracts is contained on pages 106-107 109-110. Disaggregation of revenue The following table presents Group revenue disaggregated by type of revenue stream and by reportable segment: Year ended 31 December 2018 Americas EMEAA Greater Central Group Franchise and base management fees 835 227 94 0 1,156 Incentive management fees 18 93 49 0 160 Central revenue 0 0 0 170 170 Revenue from fee business 853 320 143 170 1,486 Revenue from owned, leased and managed lease hotels 198 249 0 0 447 1,051 569 143 170 1,933 System Fund revenues (note 32) 1,233 Reimbursement of costs 1,171 Total revenue 4,337 Year ended 31 December 2017 Americas EMEAA Greater Central Group Franchise and base management fees 795 204 73 — 1,072 Incentive management fees 16 90 44 — 150 Central revenue — — — 157 157 Revenue from fee business 811 294 117 157 1,379 Revenue from owned, leased and managed lease hotels 188 163 — — 351 999 457 117 157 1,730 System Fund revenues (note 32) 1,242 Reimbursement of costs 1,103 Total revenue 4,075 Year ended 31 December 2016 Americas EMEAA Greater Central Group Franchise and base management fees 781 194 71 — 1,046 Incentive management fees 15 80 41 — 136 Central revenue — — — 147 147 Revenue from fee business 796 274 112 147 1,329 Revenue from owned, leased and managed lease hotels 173 165 — — 338 969 439 112 147 1,667 System Fund revenues (note 32) 1,199 Reimbursement of costs 1,046 Total revenue 3,912 Contract balances The following tables present information about trade receivables, contract assets, and deferred revenue: Note 2018 $m 2017 Trade receivables 16 474 452 Contract assets 290 258 Deferred revenue 1,506 1,357 A trade receivable is recorded when the Group has issued an invoice and has an unconditional right to receive payment. In respect of franchise fees, base and incentive management fees, Central revenues and revenues from owned, leased and managed lease hotels, the invoice is typically issued as the related performance obligations are satisfied, as described on page 106. Contract assets Contract assets are recorded in respect of key money payments made to customers, normally at the beginning of the contract term, and payments under performance guarantees. These payments are recognised in the Group income statement as a deduction to revenue over the contract term and, in the Group statement of cash flows, key money payments are described as ‘contract acquisition costs’. 2018 $m 2017 At 1 January 258 198 Costs paid 58 73 Recognised as a deduction to revenue (19 ) (17 ) Repayments (2 ) — Exchange and other adjustments (5 ) 4 At 31 December 290 258 Analysed as: Current 20 17 Non-current 270 241 290 258 Deferred revenue Deferred revenue is recognised when payment is received before the related performance obligation is satisfied. The main categories of deferred revenue relate to the Loyalty programme, co-branding re-licensing Loyalty Other co-brand $m Application & re-licensing $m Other Total At 1 January 2018 1,057 88 163 49 1,357 Acquisition of businesses 0 0 0 8 8 Increase in deferred revenue 540 0 36 67 643 Recognised as revenue (416 ) (11 ) (23 ) (47 ) (497 ) Exchange and other adjustments 0 0 (1 ) (4 ) (5 ) At 31 December 2018 1,181 77 175 73 1,506 Analysed as: Current 491 11 23 47 572 Non-current 690 66 152 26 934 1,181 77 175 73 1,506 Loyalty Other Application & re-licensing Other Total At 1 January 2017 1,033 100 148 33 1,314 Increase in deferred revenue 480 — 39 34 553 Recognised as revenue (456 ) (12 ) (24 ) (18 ) (510 ) At 31 December 2017 1,057 88 163 49 1,357 Analysed as: Current 422 11 24 33 490 Non-current 635 77 139 16 867 1,057 88 163 49 1,357 The above table does not include amounts which were received and recognised as revenue in the year. Amounts recognised as revenue were included in deferred revenue at the beginning of the year. Loyalty programme revenues, shown gross in the above table, are presented net of the corresponding redemption cost in the Group income statement. Other deferred revenue includes guest deposits received by owned, leased and managed lease hotels. Transaction price allocated to remaining performance obligations The Group has applied the practical expedient in IFRS 15 not to disclose the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied or partially unsatisfied as of the end of the reporting period for all amounts where the Group has a right to consideration in an amount that corresponds directly with the value to the customer of the Group’s performance completed to date (including franchise and management fees). Amounts received and not yet recognised related to performance obligations that were unsatisfied at 31 December 2018 are as follows: 2018 2017 Expect to be recognised in: Loyalty co-brand Other Total Loyalty co-brand Other Total Less than 1 year 502 70 572 433 57 490 Between 1 and 2 years 257 31 288 221 29 250 Between 2 and 3 years 158 26 184 137 24 161 Between 3 and 4 years 106 22 128 95 22 117 Between 4 and 5 years 75 20 95 69 20 89 More than 5 years 160 79 239 190 60 250 1,258 248 1,506 1,145 212 1,357 Contract costs Movements in contract costs, typically developer commissions, are as follows: 2018 2017 At 1 January 58 53 Costs incurred 9 12 Amortisation (7 ) (7 ) At 31 December 60 58 Analysed as: Current 5 7 Non-current 55 51 60 58

Staff costs and Directors' emol

Staff costs and Directors' emoluments	12 Months Ended
	Dec. 31, 2018
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Staff costs and Directors' emoluments	4. Staff costs and Directors’ emoluments 2018 2017 2016 Staff a Costs Wages and salaries 1,956 1,868 1,738 Social security costs 127 106 106 Pension and other post-retirement benefits: Defined benefit plans (note 25) 19 5 5 Defined contribution plans 63 61 58 2,165 2,040 1,907 Analysed as: Costs borne by IHG a 708 645 594 Costs borne by the System Fund b 347 339 311 Costs reimbursed 1,110 1,056 1,002 2,165 2,040 1,907 2018 2017 2016 Average number of employees, including part-time employees Employees whose costs are borne by IHG: Americas 2,225 2,149 2,121 EMEAA 3,255 2,267 2,380 Greater China 324 294 299 Central 1,794 1,948 1,787 7,598 6,658 6,587 Employees whose costs are borne by the System Fund 5,214 5,555 5,434 Employees whose costs are reimbursed 22,518 22,577 22,002 35,330 34,790 34,023 a Includes $36m (2017: $13m, 2016: $1m) classified as exceptional relating to the comprehensive efficiency programme. b Includes $21m (2017: $9m, 2016: $nil) relating to the comprehensive efficiency programme. 2018 2017 2016 Directors’ emoluments Base salaries, fees, performance payments and benefits 7.1 4.9 6.1 LOGO More detailed information on the emoluments, pensions, share awards and shareholdings for each Director is shown in the Directors’ Remuneration Report on pages 72 to 85.

Auditor's remuneration paid to

Auditor's remuneration paid to Ernst & Young LLP	12 Months Ended
	Dec. 31, 2018
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Auditor's remuneration paid to Ernst & Young LLP	5. Auditor’s remuneration paid to Ernst & Young LLP 2018 2017 2016 Audit of the Financial Statements a 3.3 3.0 2.4 Audit of subsidiaries 2.9 2.2 2.2 Audit-related assurance services 0.2 0.2 0.2 Other assurance services 1.3 1.0 1.2 Tax compliance 0 0.1 0.4 Tax advisory 0 — 0.1 Other non-audit 0.1 0.2 0.1 7.8 6.7 6.6 a Includes $0.4m (2017: $0.5m, 2016: $nil) of additional fees for specific procedures performed in relation to the implementation of new accounting standards. Audit fees in respect of the pension scheme were not material.

Exceptional items

Exceptional items	12 Months Ended
	Dec. 31, 2018
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Exceptional items	6. Exceptional items 2018 2017 2016 Exceptional items before tax Administrative expenses: Acquisition and integration costs a (15 ) (15 ) (13 ) Litigation b (18 ) — — Reorganisation costs c (56 ) (36 ) — Pension settlement cost d (15 ) — — (104 ) (51 ) (13 ) Other operating income and expenses: Gain on disposal of equity securities measured at fair value (note 15) 0 73 — 0 73 — Impairment charges: Associates (note 14) 0 (18 ) (16 ) 0 (18 ) (16 ) (104 ) 4 (29 ) Tax Tax on exceptional items e 22 (2 ) 12 Exceptional tax f 5 90 — 27 88 12 Exceptional items before tax analysed as: Americas (36 ) 37 (29 ) EMEAA (12 ) (4 ) — Greater China (1 ) — — Central (55 ) (29 ) — (104 ) 4 (29 ) a In 2018, relates to the acquisitions of Regent (see note 11), the UK portfolio (see note 11), Six Senses (see note 33) and, in 2017 and 2016, related to the cost of integrating Kimpton into the operations of the Group. Kimpton was acquired on 16 January 2015 and the integration programme was completed in 2017. b Primarily relates to a material settlement agreed in respect of a lawsuit filed against the Group in the Americas region, together with associated legal fees. c In September 2017, the Group launched a comprehensive efficiency programme funding a series of new strategic initiatives to drive an acceleration in IHG’s future growth. The programme is centred around strengthening the Group’s organisational structure to redeploy resources to leverage scale in the highest opportunity markets and segments. The programme is expected to be completed in 2019. The cost includes consultancy fees of $25m (2017: $24m) and severance costs of $18m (2017: $8m). An additional $47m (2017: $9m) has been charged to the System Fund. d Arises from the termination of the US funded Inter-Continental Hotels Pension Plan (see note 25). e In 2018, comprises a current tax credit of $11m on reorganisation costs (2017: $13m), a $5m current tax credit in respect of litigation costs, a $6m tax credit ($5m current tax and $1m deferred tax) arising from the US pension settlement, a $2m current tax credit in respect of acquisition costs and a $2m prior year current tax charge on the sale of a minority investment in 2017 (2017: $28m). In 2017 there was also a $7m (2016: $6m) deferred tax credit in respect of the impairment charge relating to the InterContinental Barclay associate, and a $6m (2016: $5m) deferred tax credit on Kimpton integration costs. In 2016 there was also a $1m credit in respect of other items. f In 2018, $5m (2017: $32m current tax charge) relates to a prior year current tax credit in respect of the “transition tax” introduced in December 2017 as a result of significant US tax reform. 2017 has been restated to reflect the re-measurement arising from the significant US tax reform on the deferred taxes created or eliminated by IFRS 15. The 2017 restated amounts include a $112m deferred tax credit as a result of the US tax reform and a $10m deferred tax credit representing a reduction in the Group’s unremitted earnings provision. All items above relate to continuing operations. LOGO The above items are treated as exceptional by reason of their size or nature, as further described on page 108.

Finance costs

Finance costs	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Finance costs	7. Finance costs 2018 2017 2016 Financial income Interest income on deposits 2 1 3 Interest income on loans and receivables 3 3 3 5 4 6 Financial expenses Interest expense on borrowings 66 62 71 Finance charge payable under finance leases 20 20 20 Capitalised interest (5 ) (6 ) (5 ) Change in fair value of deferred and contingent purchase consideration 5 — — 86 76 86 Interest income and expense relate to financial assets and liabilities held at amortised cost, calculated using the effective interest rate method. During the year, $14m (2017: $7m, 2016: $3m) was payable to the IHG Rewards Club loyalty programme relating to interest on the accumulated balance of cash received in advance of the consumption of points awarded. The expense and corresponding System Fund interest income are eliminated within financial expenses. Included within capitalised interest is $5m (2017: $6m, 2016: $4m) relating to the System Fund. The rate used for capitalisation of interest was 3.0% (2017: 3.0%, 2016: 3.8%). The change in fair value relating to deferred and contingent purchase consideration relates to the acquisitions of Regent and the UK portfolio (see note 11).

Tax

Tax	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Tax	8. Tax Tax on profit 2018 2017 2016 Income tax UK corporation tax at 19.00% (2017: 19.25%, 2016: 20.00%): Current period 10 10 10 Benefit of tax reliefs on which no deferred tax previously recognised 0 — (7 ) Adjustments in respect of prior periods 4 (2 ) (1 ) 14 8 2 Foreign tax: Current period 95 210 151 Benefit of tax reliefs on which no deferred tax previously recognised (1 ) (13 ) — Adjustments in respect of prior periods a (13 ) 2 (97 ) 81 199 54 Total current tax 95 207 56 Deferred tax: Origination and reversal of temporary differences 40 (8) 54 Changes in tax rates and tax laws b 1 (59) (2) Adjustments to estimated recoverable deferred tax assets c (2 ) (9) (25) Adjustments in respect of prior periods a (1 ) (16) 90 Total deferred tax 38 (92) 117 Total income tax charge for the year 133 115 173 Further analysed as tax relating to: Profit before exceptional items d 160 203 185 Exceptional items: Tax on exceptional items (note 6) (22 ) 2 (12 ) Exceptional tax (note 6) (5 ) (90 ) — 133 115 173 a In 2016, included $83m in respect of a change in tax treatment being approved by the US tax authority. b In 2017, predominantly reflects a change in US tax rates following significant US tax reforms. c Represents a re-assessment off-balance d Includes $94m (2017: $157m, 2016: $160m) in respect of US taxes. All items above relate to continuing operations. Total a Before exceptional items and System Fund b 2018 2017 2016 2018 2017 2016 Reconciliation of tax charge UK corporation tax at standard rate 19.0 19.3 20.0 19.0 19.3 20.0 Tax credits (0.5 ) (0.5 ) (2.2 ) (0.3 ) (0.5 ) (2.2 ) System Fund results d 5.0 0.9 (1.2 ) (0.5 ) (0.4 ) (0.2 ) Other permanent differences 0.6 0.8 3.5 0.3 0.6 3.6 Non-recoverable e 0.7 0.3 0.7 0.5 0.3 0.7 Net effect of different rates of tax in overseas businesses c 4.6 14.6 12.6 3.8 13.7 13.4 Effects of changes in tax rates resulting from significant US tax reform 0 (9.3 ) — 0 — — Release of provision for taxation on unremitted earnings following significant US tax reform 0 (7.8 ) — 0 — — Transition tax liability arising from significant US tax reform 0 4.8 — 0 — — Effect of other changes in tax rates and tax laws 0.3 0.3 0.3 0.2 0.3 0.3 Benefit of tax reliefs on which no deferred tax previously recognised (0.4 ) (1.9 ) (1.1 ) (0.3 ) (1.8 ) (1.1 ) Effect of adjustments to estimated recoverable deferred tax assets 0.1 (1.4 ) (4.0 ) 0.1 (1.3 ) (4.0 ) Adjustment to tax charge in respect of prior periods (2.0 ) (2.6 ) (1.2 ) (1.0 ) (1.1 ) (1.1 ) 27.4 17.5 27.4 21.8 29.1 29.4 a Calculated in relation to total profits including exceptional items. b Calculated in relation to profits excluding exceptional items and System Fund earnings. c Before exceptional items and System Fund includes 4.2%pt (2017: 13.3%pt, 2016: 12.2%pt) driven by the relatively high US federal tax rate. d The System Fund results are, in general, not subject to taxation. e In 2018, IHG recognised a benefit in respect of the offset of foreign taxes arising in 2018 against its 2017 tax. The Group does not anticipate such benefit in future periods, leading to an increase in irrecoverable tax by up to 2%pts on to the underlying rate before exceptional items and System Fund. A reconciliation between total tax rate and tax rate before exceptional items and System Fund is shown below: 2018 2017 Restated 2016 Restated Profit Tax Rate % Profit Tax Rate Profit Tax Rate Group income statement 485 133 27.4 656 115 17.5 632 173 27.4 Adjust for: Exceptional items and tax (note 6) 104 27 0 (4 ) 88 29 12 System Fund revenue (1,233 ) 0 0 (1,242 ) — (1,199 ) — System Fund expenses 1,379 0 0 1,276 — 1,164 — Other 0 0 0 — (3 ) — (1 ) 735 160 21.8 686 200 29.1 626 184 29.4 Tax paid Total net tax paid during the year of $68m (2017: $172m, 2016: $130m) comprises $66m (2017: $147m, 2016: $130m) paid in respect of operating activities and $2m (2017: $25m, 2016: $nil) paid in respect of investing activities. A reconciliation of tax paid to the total tax charge in the income statement follows: 2018 2017 2016 Current tax charge in the income statement 95 207 56 Current tax credit in the statement of comprehensive income (1 ) — (12 ) Current tax credit taken directly to equity (8 ) (12 ) (8 ) Total current tax charge 86 195 36 Movements to tax contingencies within the income statement a 4 3 11 Timing differences of cash tax paid and foreign exchange differences b (22 ) (26 ) 83 Tax paid per cash flow 68 172 130 a Tax contingency movements are included within the current tax charge but do not impact cash tax paid in the year. b The timing difference in 2016 was predominantly in respect of the US where the payment regulations resulted in a large overpayment in the year. Current tax Within current tax payable is $29m (2017: $42m) in respect of uncertain tax positions. The calculation of the Group’s total tax charge involves consideration of applicable tax laws and regulations in many jurisdictions throughout the world. From time to time, the Group is subject to tax audits and uncertainties in these jurisdictions. The issues involved can be complex and disputes may take a number of years to resolve. Where the interpretation of local tax law is not clear, management relies on judgement and accounting estimates to ensure all uncertain tax positions are adequately provided for in the Group Financial Statements. This may involve consideration of some or all of the following factors: • Strength of technical argument, impact of case law and clarity of legislation; • Professional advice; • Experience of interactions, and precedents set, with the particular taxing authority; and • Agreements previously reached in other jurisdictions on comparable issues. The largest single contingency item within the current tax payable balance does not exceed $8m (2017: $8m). Deferred tax Property, Other intangible assets a Application a Deferred Deferred Losses Employee Undistributed b Other short-term a,c Total a At 1 January 2017 120 (5 ) (36 ) 52 78 (44 ) (27 ) 59 (96 ) 101 Income statement c (22 ) 13 11 (18 ) (24 ) 1 (4 ) (61 ) 12 (92 ) Statement of comprehensive income — — — — — — 10 (1 ) 4 13 Statement of changes in equity — — — — — — — — 3 3 Exchange and other adjustments — (1 ) — — — 3 1 3 (5 ) 1 At 31 December 2017 98 7 (25 ) 34 54 (40 ) (20 ) — (82 ) 26 Income statement 26 9 (4 ) 1 2 4 0 2 (2 ) 38 Assets of businesses acquired (4 ) 11 0 0 0 0 0 0 (10 ) (3 ) Statement of comprehensive income 0 0 0 0 0 0 2 0 2 4 Statement of changes in equity 0 0 0 0 0 0 0 0 5 5 Exchange and other adjustments 0 0 0 0 0 1 0 0 0 1 At 31 December 2018 120 27 (29 ) 35 56 (35 ) (18 ) 2 (87 ) 71 a Restated for the adoption of IFRS 15. b In 2017, release largely as a result of the impact of the new US transition tax charge. c Primarily relates to provisions, accruals, amortisation and share-based payments and contingent purchase consideration. d Movements largely reflect the impact of significant US tax reform enacted in 2017. Deferred gains on investments represent tax which would crystallise upon a sale of a related joint venture, associate or other equity investment. Deferred gains on loan notes represent tax which is expected to fall due for payment in 2025 (2017: 2025). The deferred tax asset recognised in respect of losses of $35m (2017: $40m) is wholly in respect of revenue losses. A deferred tax asset of $nil (2017: $2m) is recognised in a legal entity which suffered a tax loss in the current or preceding period in 2017; this asset was recognised based on the profit forecast of the entity in question. Offset against deferred tax assets is $nil (2017: $5m) in respect of uncertain tax positions. The closing balance is further analysed by key territory as follows: Property, Other $m Application $m Deferred $m Deferred Losses Employee Undistributed Other Total UK (7 ) (4 ) 1 0 0 (15 ) (4 ) 0 (24 ) (53 ) US 127 27 (34 ) 35 56 (16 ) (14 ) 2 (59 ) 124 Other 0 4 4 0 0 (4 ) 0 0 (4 ) 0 120 27 (29 ) 35 56 (35 ) (18 ) 2 (87 ) 71 The analysis of the deferred tax balance after considering the offset of assets and liabilities within entities where there is a legal right to do so is as follows: 2018 2017 Analysed as: Deferred tax assets (60 ) (75 ) Deferred tax liabilities 131 101 71 26 The Group does not recognise deferred tax assets if it cannot anticipate being able to offset them against future profits or gains. The total unrecognised deferred tax position is as follows: Gross Unrecognised deferred tax 2018 2017 2018 $m 2017 Revenue losses 448 452 67 76 Capital losses 516 515 90 99 Total losses 964 967 157 175 Other a 25 35 6 9 Total 989 1,002 163 184 a Primarily relates to costs incurred in prior years for which relief has not been obtained. There is no expiry date to any of the above unrecognised assets other than for the losses as shown in the table below: Gross Unrecognised deferred tax 2018 2017 2018 $m 2017 Expiry date: 2021 28 21 6 5 2022 10 11 2 3 2023 1 1 0 — 2024 4 20 0 1 2025 92 92 21 23 After 2025 46 26 3 3 No deferred tax liability has been recognised in respect of $0.8bn (2017: $0.5bn) of taxable temporary differences relating to subsidiaries (comprising undistributed earnings and net inherent gains) because the Group is in a position to control the timing of the reversal of these temporary differences and it is probable that such differences will not reverse in the foreseeable future. Tax risks, policies and governance LOGO Information concerning the Group’s tax governance can be found in the Taxation section of the Strategic Report on page 50. Factors that may affect the future tax charge Many factors will affect the Group’s future tax rate, the key ones being future legislative developments, future profitability of underlying subsidiaries and tax uncertainties. There are many potential future changes to worldwide taxation systems as a result of the potential adoption by individual territories of recommendations of the OECD’s Base Erosion and Profit Shifting project, and other similar initiatives being driven by governments and tax authorities. The Group continues to monitor activity in this area. At the current time, the exact detail of the United Kingdom’s exit from the European Union is unknown. Based upon the Group’s profile and areas that have been publicly discussed, the Group does not anticipate the exit to cause a material impact on its future effective base tax rate.

Dividends

Dividends	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Dividends	9. Dividends 2018 2017 2016 2018 2017 2016 Paid during the year: Final (declared for previous year) 71.0 64.0 57.5 130 127 137 Interim 36.3 33.0 30.0 69 62 56 Special (note 27) 0 202.5 632.9 0 404 1,500 107.3 299.5 720.4 199 593 1,693 Proposed (not recognised as a liability at 31 December): Final 78.1 71.0 64.0 141 135 126 The final dividend of 78.1¢ per ordinary share is proposed for approval at the Annual General Meeting (AGM) on 3 May 2019 and is payable on the shares in issue at 29 March 2019. In October 2018, the Board announced a $500m return of funds to shareholders by way of a special dividend of $2.621 per ordinary share, together with a share consolidation. On 11 January 2019, shareholders approved the share consolidation on the basis of 19 new ordinary shares of 20 340 399 17 21

Earnings per ordinary share

Earnings per ordinary share	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Earnings per ordinary share	10. Earnings per ordinary share Basic earnings per ordinary share is calculated by dividing the profit for the year available for IHG equity holders by the weighted average number of ordinary shares, excluding investment in own shares, in issue during the year. Diluted earnings per ordinary share is calculated by adjusting basic earnings per ordinary share to reflect the notional exercise of the weighted average number of dilutive ordinary share awards outstanding during the year. Adjusted earnings per ordinary share is disclosed in order to show performance undistorted by exceptional items, to give a more meaningful comparison of the Group’s performance. Additionally, following the adoption of IFRS 15, earnings attributable to the System Fund are excluded from the calculation of adjusted earnings per ordinary share, as IHG has an agreement with the IHG Owners Association to spend Fund income for the benefit of hotels in the IHG System such that the Group does not make a gain or loss from operating the Fund. IHG also records an interest charge on the outstanding cash balance relating to the IHG Rewards Club programme. These interest payments are recognised as interest income for the Fund and interest expense for IHG. The System Fund also benefits from the capitalisation of interest related to the development of the next-generation Guest Reservation System. As the Fund is included on the Group income statement, these amounts are included in reported Group net financial expenses. Given that all results related to the System Fund are excluded from the calculation of adjusted earnings per ordinary share, these interest amounts are deducted from profit available for equity holders. LOGO Information concerning Non-GAAP Continuing and total operations 2018 2017 2016 Basic earnings per ordinary share Profit available for equity holders ($m) 351 540 456 Basic weighted average number of ordinary shares (millions) 190 193 212 Basic earnings per ordinary share (cents) 184.7 279.8 215.1 Diluted earnings per ordinary share Profit available for equity holders ($m) 351 540 456 Diluted weighted average number of ordinary shares (millions) 192 194 214 Diluted earnings per ordinary share (cents) 182.8 278.4 213.1 Adjusted earnings per ordinary share Profit available for equity holders ($m) 351 540 456 Adjusting items: System Fund revenues and expenses ($m) 146 34 (35 ) Interest attributable to the System Fund ($m) (note 7) (19 ) (13 ) (7 ) Tax attributable to the System Fund ($m) 0 3 1 Exceptional items before tax ($m) (note 6) 104 (4 ) 29 Tax on exceptional items ($m) (note 6) (22 ) 2 (12 ) Exceptional tax ($m) (note 6) (5 ) (90 ) — Adjusted earnings ($m) 555 472 432 Basic weighted average number of ordinary shares (millions) 190 193 212 Adjusted earnings per ordinary share (cents) 292.1 244.6 203.8 Adjusted diluted earnings per ordinary share Adjusted earnings ($m) 555 472 432 Diluted weighted average number of ordinary shares (millions) 192 194 214 Adjusted diluted earnings per ordinary share (cents) 289.1 243.3 201.9 2018 2017 2016 Diluted weighted average number of ordinary shares is calculated as: Basic weighted average number of ordinary shares 190 193 212 Dilutive potential ordinary shares 2 1 2 192 194 214

Acquisition of businesses

Acquisition of businesses	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Acquisition of businesses	11. Acquisition of businesses Regent On 1 July 2018, the Group completed the acquisition of a 51% controlling interest in an agreement with Formosa International Hotels Corporation (‘FIH’) to acquire the Regent Hotels and Resorts brand and associated management contracts (‘Regent’). The Group acquired 51% of the issued share capital of Regent Hospitality Worldwide, Inc (‘RHW’), 100% of the issued share capital of Regent International Hotels Limited and 100% of the issued share capital of Regent Berlin GmbH. Regent is a leading luxury hotel brand which adds to IHG’s brand portfolio at the top end of the luxury segment. Put and call options exist over the remaining 49% shareholding in RHW which are exercisable in a phased manner from 2026. As the decision-making powers related to the remaining shares are not substantive in driving RHW’s returns and FIH do not share in any costs associated with the future development of the Regent brand, it has been determined that the Group has a present ownership interest in the remaining shares. As such, RHW has been accounted for as 100% owned with no non-controlling Regent contributed revenue of $10m and operating profit of $nil for the period between the date of acquisition and the balance sheet date. The results of Regent are included in the EMEAA and Greater China business segments. If the acquisition had taken place at 1 January 2018, reported Group revenue would have been $9m higher, with no material difference to operating profit for the year ended 31 December 2018. Consideration transferred The following table summarises the acquisition date fair value of each major class of consideration transferred. $m Cash paid on acquisition 13 Deferred consideration a 22 Contingent consideration b 53 Total purchase consideration 88 a Comprises the present value of $13m payable in 2021 and $13m payable in 2024. b Comprises the present value of the expected amounts payable on exercise of the put and call options, assuming $39m is paid in 2026 to acquire an additional 25% of RHW with the remaining 24% acquired in 2028 for $42m. The amount payable on exercise of the options is based on the annual trailing revenue of RHW, with a floor applied. The range of possible outcomes is $81m to $261m (undiscounted). The final put and call options are exercisable in 2033. The value of the contingent consideration is subject to periodic re-assessment as interest rates and RHW revenue expectations change. Identifiable assets acquired and liabilities assumed The fair values of the identifiable assets and liabilities of Regent at the date of acquisition were as follows: $m Identifiable intangible assets: Brands 57 Management contracts 6 Property, plant and equipment 1 Deferred tax liability (11 ) Net identifiable assets acquired 53 Goodwill 35 Total purchase consideration 88 The goodwill is mainly attributable to the global growth opportunities identified for the acquired business. Goodwill is not expected to be deductible for income tax purposes. No contingent liabilities were recognised as a result of the acquisition. If new information obtained within one year of the date of acquisition about the facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, then the accounting for the acquisition will be revised. UK portfolio On 25 July 2018, the Group completed a deal to operate nine hotels under long-term leases from Covivio (formerly Foncière des Régions), which operated under the Principal and De Vere Hotels brands. An additional leased hotel was added to the portfolio on 13 November 2018, bringing the total to ten (‘UK portfolio’) at 31 December 2018. Two further leased hotels were added on 14 February 2019. The deal establishes IHG as the leading luxury hotel operator in the UK. Over the next one to two years, the hotels will be rebranded to other brands in IHG’s luxury and upscale portfolio. The hotels contributed revenue of $75m and an operating loss of $1m for the period between the date of acquisition and the balance sheet date. The results are included in the EMEAA business segment. If the acquisition had taken place at 1 January 2018, reported Group revenue would have been $90m higher, with no material difference to operating profit for the year ended 31 December 2018. Consideration transferred The following table summarises the acquisition date fair value of each major class of consideration transferred. $m Cash paid on acquisition 9 Working capital settlement due a (3 ) Contingent consideration b 56 Total purchase consideration 62 a Subject to final agreement and receivable in early 2019. b Comprises the present value of the above-market element of the expected lease payments over the 25 year lives of the hotel lease agreements. The undiscounted amount is $217m. The value of the contingent consideration has been assessed with the assistance of professional third party advisors and is subject to periodic re-assessment as interest rates and expected lease payments change. The above market assessment has been determined by comparing the expected lease payments as a percentage of forecast hotel operating profit (before depreciation and rent) with market metrics, on a lease by lease basis. There is no floor to the amount payable and no maximum amount. Identifiable assets acquired and liabilities assumed The fair values of the identifiable assets and liabilities of the UK portfolio at the date of acquisition were as follows: $m Identifiable intangible assets: Brands 1 Property, plant and equipment 25 Inventories 1 Trade and other receivables 11 Cash and cash equivalents 2 Trade and other payables (18 ) Deferred revenue (8 ) Stamp duty liability a (14 ) Deferred tax asset 14 Net identifiable assets acquired 14 Goodwill 48 Total purchase consideration 62 a The stamp duty liability was settled post-acquisition. The goodwill is attributable to the trading potential of the acquired hotel operations and growth opportunities. Goodwill is not expected to be deductible for income tax purposes. Included in trade and other receivables are trade receivables with a gross contractual value of $5m, which are expected to be collectable in full. The fair value of trade receivables approximates the book value of $5m. No contingent liabilities were recognised as a result of the acquisition. If new information obtained within one year of the date of acquisition about the facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, then the accounting for the acquisition will be revised. Cash flows relating to acquisitions $m Regent Cash paid on acquisition 13 UK portfolio Cash paid on acquisition 9 Contingent consideration paid 4 Settlement of stamp duty liability 14 Less: cash and cash equivalents acquired (2 ) 25 Net cash outflow arising on acquisitions 38

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Property, plant and equipment	12. Property, plant and equipment Land Fixtures, Total Cost At 1 January 2017 378 429 807 Additions 9 35 44 Fully depreciated assets written off — (19 ) (19 ) Disposals — (4 ) (4 ) Exchange and other adjustments 1 8 9 At 31 December 2017 388 449 837 Acquisition of businesses (note 11) — 26 26 Additions 8 39 47 Fully depreciated assets written off (11 ) (167 ) (178 ) Disposals — (29 ) (29 ) Exchange and other adjustments (3 ) (4 ) (7 ) At 31 December 2018 382 314 696 Depreciation and impairment At 1 January 2017 (78 ) (310 ) (388 ) Provided (7 ) (28 ) (35 ) System Fund expense — (6 ) (6 ) Fully depreciated assets written off — 19 19 Disposals — 3 3 Exchange and other adjustments (1 ) (4 ) (5 ) At 31 December 2017 (86 ) (326 ) (412 ) Provided (6 ) (34 ) (40 ) System Fund expense — (8 ) (8 ) Fully depreciated assets written off 11 167 178 Disposals — 25 25 Exchange and other adjustments — 8 8 At 31 December 2018 (81 ) (168 ) (249 ) Net book value At 31 December 2018 301 146 447 At 31 December 2017 302 123 425 At 1 January 2017 300 119 419 The Group’s property, plant and equipment mainly comprises hotels, but also offices and computer hardware, throughout the world. 41% (2017: 43%) of the net book value relates to the largest owned and leased hotel, of a total of 23 open hotels (2017: 12 open hotels). At 31 December 2018 and 31 December 2017, there were no hotels under construction. The carrying value of property, plant and equipment held under finance leases at 31 December 2018 was $174m (2017: $181m). 25% (2017: 26%) of hotel properties by net book value were directly owned, with 53% (2017: 57%) held under leases having a term of 50 years or longer. The table below analyses the net book value of the Group’s property, plant and equipment by operating segment at 31 December 2018: Americas EMEAA Greater Central Total Land and buildings 289 0 0 12 301 Fixtures, fittings and equipment 40 34 0 72 146 329 34 0 84 447

Goodwill and other intangible a

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Goodwill and other intangible assets	13. Goodwill and other intangible assets Goodwill Brands Software Management $m Other Total Cost At 1 January 2017 370 193 583 71 10 1,227 Additions — — 168 — 4 172 Capitalised interest — — 6 — — 6 Disposals — — (14 ) — — (14 ) Exchange and other adjustments 7 — 2 — (1 ) 8 At 31 December 2017 377 193 745 71 13 1,399 Acquisition of businesses (note 11) 83 58 0 6 0 147 Additions 0 0 107 0 5 112 Capitalised interest 0 0 5 0 0 5 Disposals 0 0 (72 ) 0 0 (72 ) Exchange and other adjustments (5 ) (1 ) (4 ) 0 0 (10 ) At 31 December 2018 455 250 781 77 18 1,581 Amortisation and impairment At 1 January 2017 (138 ) — (223 ) (5 ) (3 ) (369 ) Provided — — (40 ) (2 ) (1 ) (43 ) System Fund expense — — (30 ) — — (30 ) Disposals — — 14 — — 14 Exchange and other adjustments (2 ) — (2 ) — — (4 ) At 31 December 2017 (140 ) — (281 ) (7 ) (4 ) (432 ) Provided 0 0 (36 ) (3 ) (1 ) (40 ) System Fund expense 0 0 (37 ) 0 0 (37 ) Disposals 0 0 67 0 0 67 Exchange and other adjustments (2 ) 0 6 0 0 4 At 31 December 2018 (142 ) 0 (281 ) (10 ) (5 ) (438 ) Net book value At 31 December 2018 313 250 500 67 13 1,143 At 31 December 2017 237 193 464 64 9 967 At 1 January 2017 232 193 360 66 7 858 Goodwill and brands During the year, the Group acquired Regent and the UK portfolio (see note 11) resulting in the recognition of goodwill of $83m and brands of $58m, together with management contracts of $6m. The Kimpton acquisition in 2015 resulted in the recognition of goodwill of $167m, brands of $193m and management contracts of $71m. The Regent and Kimpton brands are both considered to have an indefinite life given their strong brand awareness and reputation, and management’s commitment to continued investment in their growth. The brands are protected by trademarks and there are not believed to be any legal, regulatory or contractual provisions that limit the useful lives of the brands. In the hotel industry there are a number of brands that have existed for many years and IHG has brands that are over 60 years old. The Group tests goodwill and indefinite life intangible assets for impairment annually, or more frequently if there are any indicators that an impairment may have arisen. The year-end 2018 2017 Goodwill Brands Goodwill Brands CGU Americas Managed 69 203 63 193 Americas Franchised 37 0 37 — EMEAA – Europe Managed 29 13 21 — EMEAA – Europe Franchised 10 0 10 — EMEAA – rest of region 113 23 106 — Greater China 7 11 — — Allocated to CGUs (including Regent) 265 250 237 193 UK portfolio 48 0 — — 313 250 237 193 The UK portfolio goodwill remained unallocated at 31 December 2018 pending completion of the portfolio acquisition in early 2019. The goodwill relating to the Regent and UK portfolio acquisitions are included in the Group statement of financial position at their acquisition date fair value. Otherwise, the recoverable amounts of the CGUs have been determined from value in use calculations. These calculations include a three-year period using pre-tax pre-tax The terminal growth rates and discount rates used, which are considered to be key assumptions, are as follows: 2018 2017 Terminal Discount Terminal Discount Americas Managed 2.0 10.5 2.0 10.4 Americas Franchised 2.0 9.6 2.0 9.4 EMEAA – Europe Managed 2.0 11.4 2.0 10.8 EMEAA – Europe Franchised 2.0 10.5 2.0 9.8 EMEAA – rest of region 3.5 13.4 3.5 14.1 Greater China 2.5 12.3 2.5 13.6 Impairment was not required at either 31 December 2018 or 31 December 2017. Given the contingency factor applied to the cash flow projections and the significant amounts by which the recoverable amounts of the CGUs exceed their carrying amounts, management have determined that impairment charges would not arise from reasonably possible changes in the key assumptions. Software Software includes $273m relating to the development of the next-generation Guest Reservation System with Amadeus. Of this amount $109m relating to Phase 2 of the project was not amortised during the year as it has not been completed and rolled out to hotels. Substantially all software additions are internally developed. Management contracts Management contracts comprise $61m (2017: $64m) in respect of Kimpton and $6m (2017: $nil) in respect of Regent. The weighted average remaining amortisation period for all management contracts is 25 years (2017 restated: 27 years).

Investment in associates and jo

Investment in associates and joint ventures	12 Months Ended
	Dec. 31, 2018
Investments accounted for using equity method [abstract]
Investment in associates and joint ventures	14. Investment in associates and joint ventures Associates Joint Total Cost At 1 January 2017 113 26 139 Additions 47 — 47 Share of profits/(losses) 2 1 3 Disposals (9 ) — (9 ) Distributions (4 ) — (4 ) Exchange and other adjustments 2 — 2 At 31 December 2017 151 27 178 Additions 3 — 3 Share of profits/(losses) (6 ) 5 (1 ) Distributions (5 ) (32 ) (37 ) Exchange (3 ) — (3 ) At 31 December 2018 140 0 140 Impairment At 1 January 2017 (28 ) — (28 ) Charge for the year (18 ) — (18 ) Disposals 9 — 9 At 31 December 2017 (37 ) — (37 ) Exchange 1 — 1 At 31 December 2018 (36 ) 0 (36 ) Net book value At 31 December 2018 104 0 104 At 31 December 2017 114 27 141 At 1 January 2017 85 26 111 All associates and joint ventures are accounted for using the equity method. During the year, the Group received a distribution of $32m from a joint venture following the sale of the hotel owned by the joint venture. Impairment charges of $18m and $16m in 2017 and 2016 respectively, related to the Barclay associate (see below) and resulted from the depressed trading outlook for the New York hotel market and the high costs of renovating the hotel. The recoverable amount of the investment was measured at its fair value less costs of disposal, based on the Group’s share of the market value of the hotel less debt in the associate. The hotel was appraised by a professional external valuer using an income capitalisation approach which is a discounted cash flow technique that measures the present value of projected income flows (over a 10-year Barclay associate The Group held one material associate investment at 31 December 2018, a 19.9% interest in 111 East 48th Street Holdings, LLC (the Barclay associate) which owns InterContinental New York Barclay (the hotel), a hotel managed by the Group. The hotel reopened for trading in April 2016 following a major renovation. The investment is classified as an associate and equity accounted. Whilst the Group has the ability to exercise significant influence through certain decision rights, approval rights relating to the hotel’s operating and capital budgets rest solely with the 80.1% majority member. The Group’s ability to receive cash dividends is dependent on the hotel generating sufficient income to satisfy specified owner returns. In March 2017, the Group invested $43m in the Barclay associate in conjunction with a refinancing of the hotel. The cash was used to repay a $43m supplemental bank loan for which the Group had previously provided an indemnity for 100% of the related obligations. As a consequence, the indemnity has been extinguished. Summarised financial information in respect of the Barclay associate is set out below: 31 December 2018 31 December 2017 Non-current 529 540 Current assets 70 41 Current liabilities (17 ) (19 ) Non-current (319 ) (287 ) Net assets 263 275 Group share of reported net assets at 19.9% 52 55 Adjustments to reflect capitalised costs, and additional rights and obligations under the shareholder agreement 7 10 Carrying amount 59 65 12 months to 12 months to Revenue 103 90 Loss for the period (13 ) (16 ) Group’s share of loss for the period, including the cost of funding owner returns (8 ) (4 ) Other associates and joint ventures The summarised aggregated financial information for individually immaterial associates and joint ventures is set out below. These are mainly investments in entities that own hotels which the Group manages. Associates Joint ventures Total 2018 2017 2016 2018 2017 2016 2018 2017 2016 Share of profits/(losses) Operating profits before exceptional items 2 6 5 5 1 1 7 7 6

Other financial assets

Other financial assets	12 Months Ended
	Dec. 31, 2018
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Other financial assets	15. Other financial assets 2018 2017 Equity securities measured at fair value Quoted equity shares 8 10 Unquoted equity shares 108 117 116 127 Financial assets measured at amortised cost Trade deposits and loans 50 43 Restricted funds 55 32 Bank accounts pledged as security 40 42 145 117 Total other financial assets 261 244 Analysed as: Current 1 16 Non-current 260 228 261 244 Equity securities are measured at fair value through other comprehensive income and mainly comprise strategic investments in entities that own hotels which the Group manages. The fair value of the most significant investments at 31 December 2018 together with the dividend income received in 2018 is as follows: Fair value $m Dividend a $m Investment in entity which owns: InterContinental The Willard Washington DC 31 0 InterContinental San Francisco 31 6 InterContinental Grand Stanford Hong Kong 16 2 Other 38 1 116 9 a Reported as ‘other operating income and expenses’ in the Group income statement. Equity securities were denominated in the following currencies: US dollars $91m (2017: $93m), Hong Kong dollars $16m (2017: $25m) and other currencies $9m (2017: $9m). On 13 December 2017, the sale of Avendra, LLC (Avendra) to Aramark Services, Inc., resulted in the Group receiving cash proceeds of $75m from its 6.29% interest in Avendra and the recording of a $73m exceptional gain in the Group income statement (see note (6)). Prior to the sale, the Group’s investment in Avendra was included in unquoted equity shares. Avendra is a North American hospitality procurement services provider. Trade deposits and loans include deposits of $66m made to a hotel owner in connection with a portfolio of management contracts. The deposits are non-interest-bearing Restricted funds include $25m placed in a shortfall reserve deposit which is held for the specific purpose of funding shortfalls in owner returns relating to the Barclay associate. No amounts required release from the deposit during the year. Other restricted funds largely comprise cash ring-fenced to satisfy insurance claims. The bank accounts pledged as security (£31m) are subject to a charge in favour of the members of the UK unfunded pension arrangement (see note 25). The movement in the provision for impairment of equity securities during the year is as follows: 2018 2017 At 1 January (18 ) (22 ) Elimination of provision on adoption of IFRS 9 18 — Disposals 0 4 At 31 December 0 (18 )

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2018
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Trade and other receivables	16. Trade and other receivables 2018 2017 Current Trade receivables 474 452 Other receivables 27 23 Prepayments 111 74 Loans to and receivables from associates 1 2 613 551 Trade and other receivables are held at amortised cost. Trade receivables are non-interest-bearing The maximum exposure to credit risk for trade and other receivables, excluding prepayments, at the end of the reporting period by geographic region is: 2018 2017 Americas 325 305 EMEAA 125 122 Greater China 52 50 502 477 The ageing of trade and other receivables, excluding prepayments, at the end of the reporting period is: 2018 2017 Gross Credit loss Net Gross Credit loss Net Not past due 356 (1 ) 355 333 (1 ) 332 Past due 1 to 30 days 71 (1 ) 70 68 (2 ) 66 Past due 31 to 180 days 86 (9 ) 77 82 (7 ) 75 Past due more than 180 days 0 0 0 71 (67 ) 4 513 (11 ) 502 554 (77 ) 477 Trade and other receivables over 180 days past due are written off, but continue to be actively pursued. The credit risk relating to balances not past due is not deemed to be significant. The movement in the allowance for expected lifetime credit losses of trade and other receivables during the year is as follows: 2018 2017 2016 At 1 January (77 ) (69 ) (56 ) Adjustment arising on adoption of IFRS 9 67 — — Provided (28 ) (15 ) (25 ) Amounts written back 0 2 5 Amounts written off 26 6 5 Exchange adjustments 1 (1 ) 2 At 31 December (11 ) (77 ) (69 )

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2018
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Cash and cash equivalents	17. Cash and cash equivalents 2018 2017 Cash at bank and in hand 202 164 Short-term deposits 234 4 Repurchase agreements 268 — 704 168 Cash at bank and in hand includes bank balances of $106m (2017: $116m) which are matched by bank overdrafts of $104m (2017: $110m) under the Group’s cash pooling arrangements. Under these arrangements, each pool contains a number of bank accounts with the same financial institution and the Group pays interest on net overdraft balances within each pool. The cash pools are used for day-to-day For the purposes of the Group statement of cash flows, cash and cash equivalents comprise the following: 2018 2017 Cash at bank and in hand 202 164 Short-term deposits 234 4 Repurchase agreements 268 — 704 168 Bank overdrafts (note 20) (104 ) (110 ) 600 58 Short-term deposits and repurchase agreements are highly liquid investments with an original maturity of three months or less.

Trade and other payables

Trade and other payables	12 Months Ended
	Dec. 31, 2018
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Trade and other payables	18. Trade and other payables 2018 2017 Current Trade payables 132 81 Other tax and social security payable 44 48 Other payables 95 108 Contingent purchase consideration 7 — Accruals 340 360 618 597 Non-current Other payables 34 36 Deferred and contingent purchase consideration 124 — 158 36

Provisions

Provisions	12 Months Ended
	Dec. 31, 2018
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Provisions	19. Provisions Security Litigation Insurance Total At 1 January 2017 and 31 December 2017 5 3 — 8 Reclassification from other trade and other payables — — 25 25 (Released)/provided (2 ) (1 ) 7 4 Utilised (3 ) — (7 ) (10 ) At 31 December 2018 0 2 25 27 2018 2017 Analysed as: Current 10 3 Non-current 17 5 27 8 LOGO See note 30 for a description of and further information on the Security Incidents provision. Provisions for insurance claims are mainly in respect of the Group’s workers compensation, employment practices liability and third party general liability insurances. The amounts are based on reserves held in the Group’s captive insurance company, SCH Insurance Company, and are established using independent actuarial assessments wherever possible, or a reasonable assessment based on past claims experience.

Loans and other borrowings

Loans and other borrowings	12 Months Ended
	Dec. 31, 2018
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Loans and other borrowings	20. Loans and other borrowings 2018 2017 Current Non-current Total Current Non-current Total Unsecured bank loans 0 0 0 — 262 262 Finance lease obligations 16 219 235 16 215 231 £400m 3.875% bonds 2022 0 509 509 — 538 538 £300m 3.75% bonds 2025 0 385 385 — 406 406 £350m 2.125% bonds 2026 0 447 447 — 472 472 €500m 2.125% bonds 2027 0 569 569 — — — 16 2,129 2,145 16 1,893 1,909 Bank overdrafts 104 0 104 110 — 110 Total loans and other borrowings 120 2,129 2,249 126 1,893 2,019 Denominated in the following currencies: Sterling 0 1,341 1,341 — 1,416 1,416 US dollars 110 219 329 124 477 601 Euros 8 569 577 2 — 2 Other 2 0 2 — — — 120 2,129 2,249 126 1,893 2,019 Loans and other borrowings (excluding bank overdrafts) and currency swaps comprise the liabilities included in the financing activities section of the Group statement of cash flows and their movements are analysed as follows: At 1 January Cash flows Exchange Other At Unsecured bank loans 262 (268 ) 3 3 0 Finance lease obligations 231 0 0 4 235 £400m 3.875% bonds 2022 538 0 (30 ) 1 509 £300m 3.75% bonds 2025 406 0 (23 ) 2 385 £350m 2.125% bonds 2026 472 0 (26 ) 1 447 €500m 2.125% bonds 2027 0 559 9 1 569 1,909 291 (67 ) 12 2,145 Currency swaps: Exchange of principal 0 (5 ) 0 (2 ) (7 ) Initial fee received 0 3 0 (3 ) 0 0 (2 ) 0 (5 ) (7 ) 1,909 289 (67 ) 7 2,138 At 1 January Cash flows Exchange Other At 31 December Unsecured bank loans 107 153 1 1 262 Finance lease obligations 227 — — 4 231 £400m 3.875% bonds 2022 489 — 48 1 538 £300m 3.75% bonds 2025 370 — 36 — 406 £350m 2.125% bonds 2026 430 — 42 — 472 1,623 153 127 6 1,909 Unsecured bank loans Unsecured bank loans are borrowings under the Group’s Syndicated and Bilateral Facilities. Amounts are classified as non-current The Syndicated Facility comprises a $1,275m five-year revolving credit facility maturing in March 2022. The Bilateral Facility comprises a $75m revolving credit facility maturing in March 2022. The Bilateral Facility contains the same terms and covenants as the Syndicated Facility (see note 22). A variable rate of interest is payable on amounts drawn under both facilities, which were undrawn at 31 December 2018. Finance lease obligations Finance lease obligations, which relate primarily to the 99-year 2018 2017 Minimum Present Minimum Present Less than one year 16 16 16 16 Between one and five years 72 53 67 49 More than five years 3,212 166 3,234 166 3,300 235 3,317 231 Less: amount representing finance charges (3,065 ) 0 (3,086 ) — 235 235 231 231 The Group has the option to extend the term of the InterContinental Boston lease for two additional 20-year £400m 3.875% bonds 2022 The 3.875% fixed interest sterling bonds were issued on 28 November 2012 and are repayable in full on 28 November 2022. Interest is payable annually on 28 November. The bonds were initially priced at 98.787% of face value and are unsecured. £300m 3.75% bonds 2025 The 3.75% fixed interest sterling bonds were issued on 14 August 2015 and are repayable in full on 14 August 2025. Interest is payable annually on 14 August. The bonds were initially priced at 99.014% of face value and are unsecured. £350m 2.125% bonds 2026 The 2.125% fixed interest sterling bonds were issued on 24 August 2016 and are repayable in full on 24 August 2026. Interest is payable annually on 24 August. The bonds were initially priced at 99.45% of face value and are unsecured. €500m 2.125% bonds 2027 The 2.125% fixed interest euro bonds were issued on 15 November 2018 and are repayable in full on 15 May 2027. Interest is payable annually on 15 May. The bonds were initially priced at 99.53% of face value and are unsecured. Currency swaps were transacted at the same time the bonds were issued in order to swap the proceeds and interest flows into sterling (see note 22). Bank overdrafts Bank overdrafts are matched by equivalent amounts of cash and cash equivalents under the Group’s cash pooling arrangements (see note 17). Facilities provided by banks 2018 2017 Utilised Unutilised Total Utilised Unutilised Total Committed 0 1,350 1,350 264 1,086 1,350 Uncommitted 0 53 53 1 69 70 0 1,403 1,403 265 1,155 1,420 2018 2017 Unutilised facilities expire: Within one year 53 69 After two but before five years 1,350 1,086 1,403 1,155 Utilised facilities are calculated based on actual drawings and may not agree to the carrying value of loans held at amortised cost.

Net debt

Net debt	12 Months Ended
	Dec. 31, 2018
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Net debt	21. Net debt 2018 2017 Cash and cash equivalents 704 168 Loans and other borrowings – current (120 ) (126 ) – non-current (2,129 ) (1,893 ) Derivatives hedging debt values (note 22) 15 — Net debt (1,530 ) (1,851 ) Movement in net debt Net increase/(decrease) in cash and cash equivalents, net of overdrafts 563 (75 ) Add back cash flows in respect of other components of net debt: Issue of long-term bonds, including effect of currency swaps (554 ) — Decrease/(increase) in other borrowings 268 (153 ) Decrease/(increase) in net debt arising from cash flows 277 (228 ) Non-cash Finance lease obligations (4 ) (4 ) (Increase)/decrease in accrued interest (3 ) 1 Exchange and other adjustments 51 (114 ) Decrease/(increase) in net debt 321 (345 ) Net debt at beginning of the year (1,851 ) (1,506 ) Net debt at end of the year (1,530 ) (1,851 ) LOGO Information concerning Non-GAAP

Financial risk management and d

Financial risk management and derivatives	12 Months Ended
	Dec. 31, 2018
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Financial risk management and derivatives	22. Financial risk management and derivatives Overview The Group is exposed to financial risks that arise in relation to underlying business activities. These risks include: foreign exchange risk, interest rate risk, liquidity risk, credit risk and capital risk. There are Board approved policies in place to manage these risks. Treasury activities to manage these risks may include money market investments, repurchase agreements, spot and forward foreign exchange instruments, currency swaps, interest rate swaps and forward rate agreements. Market risk Foreign exchange risk The US dollar is the predominant currency of the Group’s revenue and cash flows. Movements in foreign exchange rates can affect the Group’s reported profit, net liabilities and its interest cover. The most significant exposures of the Group are in currencies that are freely convertible. The Group’s reported debt has an exposure to borrowings held in pounds sterling and euros. Foreign exchange hedging The Group uses short-dated foreign exchange swaps to manage sterling surplus cash and reduce US dollar borrowings whilst maintaining operational flexibility. At 31 December 2018, the Group held short-dated foreign exchange swaps with principals of $100m (2017: $30m). From time to time, the Group hedges a portion of forecast foreign currency income by taking out forward exchange contracts. The designated risk is the spot foreign exchange risk. There were no such contracts in place at either 31 December 2018 or 31 December 2017. At 31 December 2018, the Group held currency swaps with a principal of £436m. These swaps were transacted at the same time as the €500m 2.125% bonds were issued in November 2018 in order to swap the bonds‘ proceeds and interest flows into sterling. Under the terms of the swaps, £436m was borrowed and €500m deposited for eight and a half years at a fixed exchange rate of £1 = €1.15. The fair value of the currency swap comprises two components: $15m gain relating to exchange movements on the underlying principal and $8m loss relating to other fair value movements. The fair value movement has been recorded in the cash flow hedging reserve and there was no material hedge ineffectiveness. The element relating to the underlying principal is disclosed as a component of net debt (see note 21). These derivative financial instruments are recorded in the Group statement of financial position at their fair values (see note 23) as follows: 2018 2017 Currency swaps a 7 — Forward foreign exchange contracts b 1 — 8 — Analysed as: Non-current 7 — Current assets 1 — 8 — a Designated as a cash flow hedge. b Designated as net investment hedges. Hedge of net investment in foreign operations Wherever possible, the Group matches the currency of its debt (either directly or via derivatives) to the currency of its net assets, whilst maximising the amount of US dollars borrowed to reflect the predominant trading currency. However US dollars are only borrowed to the extent that hedge accounting can be achieved. The Group designates certain foreign currency bank borrowings and currency derivatives as net investment hedges of foreign operations. The designated risk is the spot foreign exchange risk for loans and short-dated derivatives. The interest on these financial instruments is taken through financial income or expense. The maximum amount of foreign exchange derivatives held during the year as net investment hedges and measured at calendar quarter ends were short-dated foreign exchange swaps with principals of $100m (2017: $160m). Hedge effectiveness is measured at calendar quarter ends. No ineffectiveness arose in respect of the Group’s net investment hedges during the current or prior year. Cash flow hedging The currency swaps are designated as hedging instruments in cash flow hedges of the exposure to foreign exchange risk on the €500m 2.125% bonds. The change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period was $9m. Amounts recognised in the cash flow hedging reserve are analysed in note 27. Interest rate risk The Group is exposed to interest rate risk in relation to its fixed and floating rate borrowings. The Group’s policy requires a minimum of 50% fixed rate debt over the next 12 months. With the exception of overdrafts, 100% of borrowings were fixed rate debt at 31 December 2018 (2017: 86%). Interest rate hedging If required, the Group uses interest rate swaps to manage the exposure. The Group designates interest rate swaps as cash flow hedges. No interest rate swaps were used to manage interest rate exposure during 2018, 2017 or 2016. The following table shows the impact of a general strengthening in the US dollar against sterling and euro on the Group’s profit before tax and net liabilities, and the impact of a rise in US dollar, euro and sterling interest rates on the Group’s profit before tax. The impact of the strengthening in the euro against sterling on net liabilities is also shown, as this impacts the fair value of the currency swaps. 2018 2017 2016 Increase/(decrease) in profit before tax Sterling: US dollar exchange rate 5¢ fall 4.1 4.0 5.2 Euro: US dollar exchange rate 5¢ fall (2.4 ) (2.1 ) (2.2 ) US dollar interest rates 1% increase (0.9 ) (2.9 ) (1.8 ) Sterling interest rates 1% increase 5.5 0.3 1.3 Decrease/(increase) in net liabilities Sterling: US dollar exchange rate 5¢ fall 25.8 44.1 47.2 Euro: US dollar exchange rate 5¢ fall 23.1 (4.1 ) (5.5 ) Sterling: euro exchange rate 5¢ fall 31.9 — — The impact of a weakening in the US dollar or a fall in interest rates would be the reverse of the above values. Interest rate sensitivities are calculated based on the year-end Liquidity risk The Group policy ensures sufficient liquidity is maintained to meet all foreseeable medium-term cash requirements and provide headroom against unforeseen obligations. Cash and cash equivalents is held in short-term deposits, repurchase agreements, and cash funds which allow daily withdrawals of cash. Most of the Group’s funds are held in the UK or US, although $2m (2017: $3m) is held in countries where repatriation is restricted as a result of foreign exchange regulations. Medium and long-term borrowing requirements are met through committed bank facilities and bonds as detailed in note 20. Short-term borrowing requirements may be met from drawings under uncommitted overdrafts and facilities. The Syndicated and Bilateral Facilities contain two financial covenants: interest cover and net debt divided by operating profit before exceptional items, depreciation and amortisation and System Fund revenue and expenses. The Group has been in compliance with all of the financial covenants in its loan documents throughout the year and expects to continue to have significant headroom for the foreseeable future. The following are the undiscounted contractual cash flows of financial liabilities, including interest payments. The payment profile of contingent consideration has been based on management’s forecasts and could in reality be different from expectations. Less than Between Between More than Total 31 December 2018 Non-derivative Deferred and contingent consideration 7 8 37 262 314 Bank overdrafts 104 0 0 0 104 £400m 3.875% bonds 2022 20 20 550 0 590 £300m 3.75% bonds 2025 14 14 43 412 483 £350m 2.125% bonds 2026 10 10 28 475 523 €500m 2.125% bonds 2027 6 12 37 621 676 Finance lease obligations 16 16 56 3,212 3,300 Trade and other payables 611 5 9 20 645 Derivative financial liabilities: Forward foreign exchange contracts (1 ) 0 0 0 (1 ) Currency swaps hedging €500m 2.125% bonds 2027 outflows 20 20 58 625 723 Currency swaps hedging €500m 2.125% bonds 2027 inflows (6 ) (12 ) (37 ) (621 ) (676 ) Less than Between Between More than Total 31 December 2017 Non-derivative Bank overdrafts 110 — — — 110 Unsecured bank loans 264 — — — 264 £400m 3.875% bonds 2022 21 21 601 — 643 £300m 3.75% bonds 2025 15 15 46 445 521 £350m 2.125% bonds 2026 10 10 30 510 560 Finance lease obligations 16 16 51 3,234 3,317 Trade and other payables 597 5 11 20 633 Credit risk Credit risk on treasury transactions is minimised by operating a policy on the investment of surplus cash that generally restricts counterparties to those with a BBB credit rating or better or those providing adequate security. The Group uses long-term credit ratings from Standard and Poor’s, Moody’s and Fitch Ratings as a basis for setting its counterparty limits. Short-term deposits The table below analyses the Group’s short-term deposits at 31 December 2018 by counterparty credit rating. AAA AA- A Total Short term deposits 76 70 88 234 Repurchase agreements The Group invests in repurchase agreements, which are fully collateralised investments, with a maturity of three months or less. The Group accepts only government or supranational bonds where the lowest credit rating is AA- Collateral by type 2018 Government bonds 60 Supranational bonds 208 268 Collateral by credit rating 2018 AAA 207 AA 34 AA- 27 268 In order to manage the Group’s credit risk exposure, the treasury function sets counterparty exposure limits using metrics including credit ratings, the relative placing of credit default swap pricings, tier 1 capital and share price volatility of the relevant counterparty. The Group trades only with recognised, creditworthy third parties. It is the Group’s policy that all customers who wish to trade on credit terms are subject to credit verification procedures. In respect of credit risk arising from financial assets, the Group’s exposure to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying amount of these instruments. The carrying amount of financial assets represents the maximum exposure to credit risk. Note 2018 2017 Cash and cash equivalents (17 ) 704 168 Derivative financial instruments (22 ) 8 — Financial assets measured at amortised cost: Other financial assets (15 ) 145 117 Trade and other receivables, excluding prepayments (16 ) 502 477 1,359 762 Capital risk management The Group manages its capital to ensure that it will be able to continue as a going concern. The capital structure consists of net debt, issued share capital and reserves totalling $445m at 31 December 2018 (2017: $543m restated). The structure is managed to maintain an investment grade credit rating, to provide ongoing returns to shareholders and to service debt obligations, whilst maintaining maximum operational flexibility. A key characteristic of IHG’s managed and franchised business model is that it is highly cash generative, with a high return on capital employed. Surplus cash is either reinvested in the business, used to repay debt or returned to shareholders. The Group’s debt is monitored on the basis of a cash flow leverage ratio, being net debt divided by EBITDA, with the objective of maintaining an investment grade credit rating.

Fair value measurement

Fair value measurement	12 Months Ended
	Dec. 31, 2018
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Fair value measurement	23. Fair value measurement Fair values The following table compares carrying amounts and fair values of the Group’s financial assets and liabilities: 2018 2017 Note Carrying Fair Carrying Fair Financial assets Financial assets measured at fair value: Equity securities 15 116 116 127 127 Derivatives 22 8 8 — — 124 124 127 127 Financial assets measured at amortised cost: Cash and cash equivalents 17 704 704 168 168 Loans and other receivables: Other financial assets 15 145 145 117 117 Trade and other receivables, excluding prepayments 16 502 502 477 477 1,351 1,351 762 762 1,475 1,475 889 889 Financial liabilities Financial liabilities measured at fair value: Deferred and contingent purchase consideration 18 (131 ) (131 ) — — Financial liabilities measured at amortised cost: £400m 3.875% bonds 2022 20 (509 ) (543 ) (538 ) (593 ) £300m 3.75% bonds 2025 20 (385 ) (399 ) (406 ) (441 ) £350m 2.125% bonds 2026 20 (447 ) (417 ) (472 ) (454 ) €500m 2.125% bonds 2027 20 (569 ) (566 ) — — Finance lease obligations 20 (235 ) (313 ) (231 ) (318 ) Unsecured bank loans 20 0 0 (262 ) (262 ) Bank overdrafts 20 (104 ) (104 ) (110 ) (110 ) Trade and other payables 18 (645 ) (645 ) (633 ) (633 ) Provisions 19 (27 ) (27 ) (8 ) (8 ) (2,921 ) (3,014 ) (2,660 ) (2,819 ) (3,052 ) (3,145 ) (2,660 ) (2,819 ) There are no other assets or liabilities measured at fair value on a recurring or non-recurring The fair value of cash and cash equivalents and bank overdrafts approximates book value due to the short maturity of the investments and deposits, and the fair value of other financial assets approximates book value based on prevailing market rates. The fair value of the unsecured bank loans approximates book value as interest rates reset to market rates on a frequent basis. The fair value of trade and other receivables, trade and other payables and current provisions approximates to their carrying value. Fair value hierarchy The following table provides the fair value measurement hierarchy of the above assets and liabilities, other than those with carrying amounts which are reasonable approximations of their fair values: Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: other techniques for which all inputs which have a significant effect on fair value are observable, either directly or indirectly. Level 3: techniques which use inputs which have a significant effect on the recorded fair value that are not based on observable market data. 2018 2017 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets Equity securities measured at fair value: Quoted equity shares 8 0 0 8 10 — — 10 Unquoted equity shares 0 0 108 108 — — 117 117 Derivatives 0 8 0 8 — — — — Liabilities Deferred and contingent purchase consideration 0 0 (131 ) (131 ) — — — — £400m 3.875% bonds 2022 (543 ) 0 0 (543 ) (593 ) — — (593 ) £300m 3.75% bonds 2025 (399 ) 0 0 (399 ) (441 ) — — (441 ) £350m 2.125% bonds 2026 (417 ) 0 0 (417 ) (454 ) — — (454 ) €500m 2.125% bonds 2027 (566 ) 0 0 (566 ) — — — — Finance lease obligations 0 (313 ) 0 (313 ) — (318 ) — (318 ) There were no transfers between Level 1 and Level 2 fair value measurements during the year and no transfers into and out of Level 3. The fair value of quoted equity shares and the bonds is based on their quoted market price. Derivatives are fair valued using discounted future cash flows, taking into consideration exchange rates prevailing on the last day of the reporting period and interest rates from observable swap curves. Cross-currency swaps are measured at the present value of future cash flows estimated and discounted back based on quoted forward exchange rates and the applicable yield curves derived from quoted interest rates. Adjustments for credit risk use observable credit default swap spreads. Finance lease obligations relate primarily to the lease of InterContinental Boston, which is fair valued by discounting the future cash flows payable under the loan, which are fixed, at a risk adjusted long-term interest rate. The interest rate used to discount the cash flows at 31 December 2018 was 7.1% (2017: 6.9%). Unquoted equity shares are fair valued using the International Private Equity and Venture Capital Valuation Guidelines either by applying an average price-earnings (P/E) ratio for a competitor group to the earnings generated by the investment or by reference to share of net assets if the investment is currently loss-making or a recent property valuation is available. The average P/E ratio for the year was 19.9 (2017: 30.7) and a non-marketability Deferred and contingent purchase consideration are fair valued using the present value of the expected future payments, discounted using a risk adjusted discount rate. A 10% decrease in the discount rate would result in a $8m increase in the fair value of the consideration payable. The following table reconciles the movements in the fair values of financial instruments classified as Level 3 during the year: Equity Deferred and $m At 1 January 2017 142 — Additions 2 — Disposals (3 ) — Valuation gains recognised in other comprehensive income 48 — Valuation gains reclassified to the income statement on disposal (73 ) — Exchange and other adjustments 1 — At 1 January 2018 117 0 Additions 4 0 Acquisition of businesses (note 11) 0 131 Disposals (1 ) 0 Valuation losses recognised in other comprehensive income (10 ) 0 Contingent consideration paid 0 (4 ) Change in fair value recorded in finance costs 0 5 Exchange and other adjustments (2 ) (1 ) At 31 December 2018 108 131 Other than in relation to cash pooling arrangements (see note 17), there are no financial instruments subject to enforceable master netting arrangements and other similar agreements that are not offset in the Group statement of financial position.

Reconciliation of profit for th

Reconciliation of profit for the year to cash flow from operations before contract acquisition costs	12 Months Ended
	Dec. 31, 2018
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Reconciliation of profit for the year to cash flow from operations before contract acquisition costs	24. Reconciliation of profit for the year to cash flow from operations before contract acquisition costs For the year ended 31 December 2018 Note 2018 2017 2016 Profit for the year 352 541 459 Adjustments for: Net financial expenses 81 72 80 Income tax charge 8 133 115 173 Depreciation and amortisation 80 78 75 System Fund depreciation and amortisation 45 36 31 Impairment 6 0 18 16 Other exceptional items (including System Fund) 6 151 (13 ) 13 Equity-settled share-based cost 26 38 27 23 Dividends from associates and joint ventures 14 5 4 5 Increase in trade and other receivables (44 ) (71 ) (27 ) Increase in contract costs (3 ) (5 ) (4 ) Increase in deferred revenue 141 43 109 Increase in other trade and other payables 7 35 39 Utilisation of provisions (2016: net of insurance recovery) 19 (6 ) — (4 ) Retirement benefit contributions, net of costs (12 ) (1 ) (32 ) Cash flows relating to exceptional items (137 ) (44 ) (19 ) Contract assets deduction in revenue 19 17 13 Other items 4 (3 ) — Total adjustments 502 308 491 Cash flow from operations before contract acquisition costs 854 849 950

Retirement benefits

Retirement benefits	12 Months Ended
	Dec. 31, 2018
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Retirement benefits	25. Retirement benefits UK Since 6 August 2014, UK retirement and death in service benefits are provided for eligible employees by the IHG UK Defined Contribution Pension Plan. Members, including those who have been auto-enrolled since 1 September 2013, are provided with defined contribution arrangements under this plan; benefits are based on each individual member’s personal account. The plan is HM Revenue and Customs registered and governed by an independent trustee, assisted by professional advisers as and when required. The overall operation of the plan is subject to the oversight of The Pensions Regulator. The former defined benefit plan, the InterContinental Hotels UK Pension Plan, was wound up on 21 July 2015 following the completion of the buy-out Residual defined benefit obligations remain in respect of additional benefits provided to members of an unfunded pension arrangement who were affected by lifetime or annual allowances under the former defined benefit arrangements. Accrual under this arrangement ceased with effect from 1 July 2013 and a cash-out US During the year, the Group completed a termination of the US funded Inter-Continental Hotels Pension Plan (‘the Plan’), which involved certain qualifying members receiving lump-sum cash-out buy-out ‘mistake-in-fact’ The Group continues to maintain the unfunded Inter-Continental Hotels Non-qualified Other The Group also operates a number of smaller pension schemes outside the UK, the most significant of which is a defined contribution scheme in the US; there is no material difference between the pension costs of, and contributions to, these schemes. In respect of the defined benefit plans, the amounts recognised in the Group income statement, in ‘administrative expenses’, are: Pension plans UK US US Post-employment benefits Total 2018 2017 2016 2018 2017 2016 2018 2017 2016 2018 2017 2016 Net interest expense 1 1 1 2 2 2 1 1 1 4 4 4 Administration costs 0 — — 0 1 1 0 — — 0 1 1 Operating profit before exceptional items 1 1 1 2 3 3 1 1 1 4 5 5 Exceptional items: Settlement loss including transaction costs 0 — — 15 — — 0 — — 15 — — 1 1 1 17 3 3 1 1 1 19 5 5 The settlement loss arises from the termination of the Plan and comprises the difference between cash cost of the termination arrangements and the accounting value of the liabilities extinguished, together with related transaction costs. Re-measurement 2018 2017 2016 Plan Plan Total Plan Plan Total Plan Plan Total Return on plan assets (excluding amounts included in interest) (8 ) 0 (8 ) 9 — 9 — — — Actuarial gains and losses arising from changes in: Demographic assumptions 0 0 0 — 1 1 — 6 6 Financial assumptions 0 14 14 — (9 ) (9 ) — (11 ) (11 ) Experience adjustments 0 3 3 — (2 ) (2 ) — 1 1 Change in asset restriction (excluding amounts included in interest) 3 0 3 (3 ) — (3 ) — — — Other comprehensive income (5 ) 17 12 6 (10 ) (4 ) — (4 ) (4 ) The assets and liabilities of the schemes and the amounts recognised in the Group statement of financial position are: Pension plans UK US US Post-employment benefits Total 2018 2017 2018 2017 2018 $m 2017 2018 2017 Retirement benefit assets Fair value of plan assets 0 — 0 152 0 — 0 152 Present value of benefit obligations 0 — 0 (146 ) 0 — 0 (146 ) Surplus in schemes 0 — 0 6 0 — 0 6 Asset restriction 0 — 0 (3 ) 0 — 0 (3 ) Total retirement benefit assets 0 — 0 3 0 — 0 3 Retirement benefit obligations Fair value of plan assets 0 — 0 — 0 — 0 — Present value of benefit obligations (24 ) (29 ) (45 ) (51 ) (22 ) (24 ) (91 ) (104 ) Total retirement benefit obligations (24 ) (29 ) (45 ) (51 ) (22 ) (24 ) (91 ) (104 ) Total fair value of plan assets 0 — 0 152 0 — 0 152 Total present value of benefit obligations (24 ) (29 ) (45 ) (197 ) (22 ) (24 ) (91 ) (250 ) Assumptions The principal financial assumptions used by the actuaries to determine the benefit obligations are: Pension plans UK US US Post-employment benefits 2018 2017 2016 2018 2017 2016 2018 2017 2016 Pensions increases 3.2 3.2 3.3 0 — — 0 — — Discount rate 3.0 2.6 2.7 3.9 3.3 3.7 4.0 3.3 3.8 Inflation rate 3.2 3.2 3.3 0 — — 0 — — Healthcare cost trend rate assumed for next year: Pre-65 7.1 7.7 7.0 Post-65 7.6 8.7 8.3 Ultimate rate that the cost trend rate trends to 4.5 4.5 4.5 Mortality is the most significant demographic assumption. The current assumptions for the UK are based on the S2PA ‘light’ year of birth tables with projected mortality improvements using the CMI_2017 model and a 1.25% per annum long-term trend with age rated down by 0.7 and 2.3 years for pensioners and 0.5 and 2.6 years for non-pensioners, RP-2014 MP-2018 In both the UK and US, the assumptions have been revised during the year to reflect life expectancy at retirement age as follows: Pension plans UK US 2018 2017 2016 2018 2017 2016 Current pensioners at 65 a – male 24 24 24 21 21 21 – female 26 26 26 23 23 23 Future pensioners at 65 b – male 25 25 25 22 22 22 – female 28 28 28 24 24 24 a Relates to assumptions based on longevity (in years) following retirement at the end of the reporting period. b Relates to assumptions based on longevity (in years) relating to an employee retiring in 2038. The assumptions allow for expected increases in longevity. Sensitivities Changes in assumptions used for determining retirement benefit costs and obligations may have an impact on the income statement and the statement of financial position. The key assumptions are the pension increases, discount rate, the rate of inflation and the assumed mortality rate. The sensitivity analysis below is based on extrapolating reasonable changes in these assumptions, using year-end UK US Higher/ Increase/ Higher/ Increase/ Pensions increases – 0.25% decrease — (1.0 ) — — – 0.25% increase 0.1 1.0 — — Discount rate – 0.25% decrease — 1.0 (0.1 ) 1.6 – 0.25% increase 0.1 (1.0 ) 0.1 (1.5 ) Inflation rate – 0.25% increase 0.1 1.0 — — – 0.25% decrease — (1.0 ) — — Mortality rate – One year increase 0.1 0.6 0.1 3.3 A one percentage point increase in assumed healthcare costs trend rate would increase the accumulated post-employment benefit obligations as at 31 December 2018 by $1.7m (2017: $1.9m, 2016: $1.9m) and a one percentage point decrease would decrease the obligations by $1.6m (2017: $1.8m, 2016: $1.7m). Movement in benefit obligation Pension plans UK US US Post-employment Total 2018 2017 2018 2017 2018 2017 2018 2017 Benefit obligation at 1 January 29 27 197 195 24 22 250 244 Interest expense 1 1 4 7 1 1 6 9 Benefits paid (1 ) (1 ) (9 ) (13 ) (1 ) (1 ) (11 ) (15 ) Settlement payments 0 — (150 ) — 0 — (150 ) — Settlement loss 0 — 14 — 0 — 14 — Re-measurement (4 ) — (11 ) 8 (2 ) 2 (17 ) 10 Exchange adjustments (1 ) 2 0 — 0 — (1 ) 2 Benefit obligation at 31 December 24 29 45 197 22 24 91 250 Comprising: Funded plans 0 — 0 146 0 — 0 146 Unfunded plans 24 29 45 51 22 24 91 104 24 29 45 197 22 24 91 250 Movement in plan assets Pension plans UK US US Post-employment Total 2018 2017 2018 2017 2018 2017 2018 2017 Fair value of plan assets at 1 January 0 — 152 148 0 — 152 148 Company contributions 1 1 14 4 1 1 16 6 Benefits paid (1 ) (1 ) (9 ) (13 ) (1 ) (1 ) (11 ) (15 ) Settlement payments 0 — (150 ) — 0 — (150 ) — Interest income 0 — 2 5 0 — 2 5 Re-measurement 0 — (8 ) 9 0 — (8 ) 9 Settlement transaction costs 0 — (1 ) (1 ) 0 — (1 ) (1 ) Fair value of plan assets at 31 December 0 — 0 152 0 — 0 152 Company payments are expected to be $6m in 2019. The plan assets are measured at fair value and comprise the following: US 2018 2017 Investments quoted in active markets Investment funds: fixed income securities 0 150 Unquoted investments Cash 0 2 0 152 Pension plans US Post-employment Total UK US 2018 2017 2018 2017 2018 2017 2018 2017 Movement in asset restriction Balance at 1 January 0 — 3 — 0 — 3 — Re-measurement 0 — (3 ) 3 0 — (3 ) 3 Balance at 31 December 0 — 0 3 0 — 0 3 Estimated future benefit payments Pension plans US Post-employment benefits Total UK US 2018 2017 2018 2017 2018 2017 2018 2017 Within one year 0 — 4 14 1 1 5 15 Between one and five years 3 3 14 53 6 6 23 62 More than five years 16 17 15 62 7 7 38 86 19 20 33 129 14 14 66 163 Average duration of obligation (years) 19.5 20.5 9.2 10.3 9.6 10.4 The reduction in future benefit payments arises from the termination of the Plan.

Share-based payments

Share-based payments	12 Months Ended
	Dec. 31, 2018
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Share-based payments	26. Share-based payments Annual Performance Plan Under the IHG Annual Performance Plan (APP), eligible employees (including Executive Directors) can receive all or part of their bonus in the form of deferred shares and/or receive one-off The number of shares is calculated by dividing a specific percentage of the participant’s annual performance-related award by the middle market quoted prices on the three consecutive dealing days immediately preceding the date of grant. A number of executives participated in the APP during the year and conditional rights over 175,944 (2017: 234,918, 2016: 335,775) shares were awarded to participants. In 2018 this number included 48,771 (2017: 79,471, 2016: 103,071) shares awarded as part of recruitment terms or for one-off New plan rules for the APP were approved by shareholders at the AGM on 2 May 2014, and apply to awards made in respect of the 2015 and subsequent financial years. The new plan rules contain substantially the same terms as the superseded plan rules. Long Term Incentive Plan The Long Term Incentive Plan (LTIP) allows Executive Directors and eligible employees to receive conditional share awards, which normally have a vesting period of three years. Performance-related awards: Awards to the Executive Directors, and some awards to other eligible employees, are granted subject to the achievement of performance conditions set by the Remuneration Committee, which are normally measured over the vesting period. Restricted stock units: Awards to eligible employees are granted subject to continued employment. Awards are normally made annually and, except in exceptional circumstances, will not exceed three times salary for eligible employees. The plan provides for the grant of ‘nil cost options’ to participants as an alternative to conditional share awards. During the year, conditional rights over 784,119 (2017: 805,045, 2016: 1,355,721) shares were awarded to employees under the plan, comprising 257,240 (2017: 280,458, 2016: 888,518) performance-related awards and 526,879 (2017: 524,587, 2016: 467,203) restricted stock units. New plan rules for the LTIP were approved by shareholders at the AGM on 2 May 2014, and apply to awards made in respect of the 2015-17 LOGO More detailed information on the performance measures for awards to Executive Directors is shown in the Directors’ Remuneration Report on pages 72 to 85. The Group recognised a cost of $27m (2017: $21m, 2016: $17m) in operating profit and $1m (2017: $2m, 2016: $nil) within exceptional administrative expenses related to equity-settled share-based payment transactions during the year, net of amounts borne by the System Fund. An additional $11m (2017: $6m, 2016: $6m) has been charged to the System Fund. No aggregate consideration was received in respect of ordinary shares issued under option schemes during 2018, 2017 or 2016. The Group uses separate option pricing models and assumptions depending on the plan. The following table sets out information about awards granted in 2018, 2017 and 2016: APP LTIP Binomial valuation model Monte Carlo Simulation and Binomial valuation model 2018 2017 2016 2018 2017 2016 Weighted average share price 4,645.0p 3,781.0p 2,725.0p 4,774.0p 4,300.0p 2,846.0p Expected dividend yield n/a n/a n/a 2.27 % 2.05 % 2.55 % Risk-free interest rate 0.84 % 0.10 % 0.36 % Volatility a 25 % 24 % 24 % Term (years) 3.0 3.0 3.0 3.0 3.0 3.0 a The expected volatility was determined by calculating the historical volatility of the Company’s share price corresponding to the expected life of the share award. Movements in the awards outstanding under the schemes are as follows: APP LTIP Number of shares Performance-related Number of shares Restricted Outstanding at 1 January 2016 689 5,275 — Granted 336 889 467 Vested (229 ) (915 ) — Share capital consolidation (104 ) — — Lapsed or cancelled (7 ) (1,048 ) (18 ) Outstanding at 31 December 2016 685 4,201 449 Granted 235 280 525 Vested (263 ) (928 ) — Share capital consolidation (21 ) — — Lapsed or cancelled (20 ) (1,160 ) (58 ) Outstanding at 31 December 2017 616 2,393 916 Granted 176 257 527 Vested (199 ) (702 ) — Lapsed or cancelled (2 ) (860 ) (142 ) Outstanding at 31 December 2018 591 1,088 1,301 Fair value of awards granted during the year (cents) 2018 6,066.21 4,748.67 5,965.97 2017 4,959.3 4,133.2 5,251.0 2016 3,671.9 1,768.0 3,624.5 Weighted average remaining contract life (years) At 31 December 2018 1.0 0.8 1.2 At 31 December 2017 1.2 0.6 1.7 At 31 December 2016 1.2 0.9 2.2 The above awards do not vest until the performance and service conditions have been met. The weighted average share price at the date of exercise for share awards vested during the year was 4,583.8p (2017: 3,804.7p). The closing share price on 31 December 2018 was 4,237.0p and the range during the year was 3,948.0p to 4,966.0p per share.

Equity

Equity	12 Months Ended
	Dec. 31, 2018
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Equity	27. Equity Equity share capital Number of shares Nominal Share Equity Allotted, called up and fully paid At 1 January 2016 (ordinary shares of 15 265 329 248 58 111 169 Share capital consolidation (42 ) — — — Exchange adjustments — (10 ) (18 ) (28 ) At 31 December 2016 (ordinary shares of 18 318 329 206 48 93 141 Share capital consolidation (9 ) — — — Exchange adjustments — 5 8 13 At 31 December 2017 (ordinary shares of 19 17 21 197 53 101 154 Exchange adjustments — (3 ) (5 ) (8 ) At 31 December 2018 (ordinary shares of 19 17 21 197 50 96 146 The authority given to the Company at the AGM held on 4 May 2018 to purchase its own shares was still valid at 31 December 2018. A resolution to renew the authority will be put to shareholders at the AGM on 3 May 2019. The Company no longer has an authorised share capital. On 23 February 2016, the Group announced a $1.5bn return of funds to shareholders by way of a special dividend and share consolidation. On 6 May 2016, shareholders approved the share consolidation on the basis of 5 new ordinary shares of 18 318 329 265 329 On 21 February 2017, the Group announced a $400m return of funds to shareholders by way of a special dividend and share consolidation. On 5 May 2017, shareholders approved the share consolidation on the basis of 45 new ordinary shares of 19 17 21 318 329 In October 2018, the Board proposed a $500m return of funds to shareholders by way of a special dividend of $2.621 per ordinary share, together with a share consolidation. On 11 January 2019, shareholders approved the share consolidation and payment of the special dividend. The dividend of $510m was paid on 29 January 2019. The dividend and share consolidation had the same economic effect as a share repurchase at fair value, therefore reported earnings per share has not been restated. At 31 October 2018, the balance classified as equity share capital includes the total net proceeds (both nominal value and share premium) on issue of the Company’s equity share capital, comprising 19 17 21 The nature and purpose of the other reserves shown in the Group statement of changes in equity on pages 98 to 100 of the Group Financial Statements is as follows: Capital redemption reserve This reserve maintains the nominal value of the equity share capital of the Company when shares are repurchased or cancelled. Shares held by employee share trusts Comprises $3.6m (2017: $5.4m, 2016: $10.5m) in respect of 0.2m (2017: 0.2m, 2016: 0.3m) InterContinental Hotels Group PLC ordinary shares held by employee share trusts, with a market value at 31 December 2018 of $8.3m (2017: $12.1m, 2016: $15.0m). Other reserves Comprises the merger and revaluation reserves previously recognised under UK GAAP, together with the reserve arising as a consequence of the Group’s capital reorganisation in June 2005. Following the change in presentational currency to the US dollar in 2008, this reserve also includes exchange differences arising on retranslation to period-end Fair value reserve This reserve records movements in the value of financial assets measured at fair value. This reserve was previously called the unrealised gains and losses reserve. The change in name reflects that gains and losses will no longer be reflected in the income statement following adoption of IFRS 9. Cash flow hedging reserve The cash flow hedging reserve is analysed as follows: Cash flow hedging reserve Value of Cost of Total At 1 January 2018 0 0 0 Costs of hedging deferred and recognised in OCI 0 (1 ) (1 ) Change in fair value of currency swaps recognised in OCI 4 0 4 Reclassified from OCI to profit or loss – included in financial expenses (8 ) 0 (8 ) Deferred tax 1 0 1 At 31 December 2018 (3 ) (1 ) (4 ) The value of currency swaps comprises the effective portion of the cumulative net change in the fair value of hedging instruments used in cash flow hedges pending subsequent recognition in profit or loss. The cost of hedging reflects the gain or loss on the portion excluded from the designated hedging instrument that relates to the value of the foreign currency basis spread of currency swaps. It is initally recognised in other comprehensive income (OCI) and accounted for similarly to changes in value of currency swaps. Amounts reclassified from OCI to financial expenses comprise $1m net interest payable on the currency swaps and an exchange gain of $9m which has been offset with a corresponding loss on the €500m 2.125% bonds. Currency translation reserve This reserve records the movement in exchange differences arising from the translation of foreign operations and exchange differences on foreign currency borrowings and derivative instruments that provide a hedge against net investments in foreign operations. On adoption of IFRS, cumulative exchange differences were deemed to be $nil as permitted by IFRS 1. The fair value of derivative instruments designated as hedges of net investments in foreign operations outstanding at 31 December 2018 was $1m net asset (2017: $nil, 2016: $3m net liability). Treasury shares During 2018, 0.8m (2017: 0.9m, 2016: 0.9m) treasury shares were transferred to the employee share trusts. As a result of the 2017 share consolidation, the number of shares held in treasury reduced by 0.4m during 2017 (2016: reduced by 1.7m during 2016 as a result of the 2016 share consolidation). At 31 December 2018, 6.8m shares (2017: 7.6m, 2016: 8.9m) with a nominal value of $1.7m (2017: $2.0m, 2016: $2.1m) were held as treasury shares at cost and deducted from retained earnings. Non-controlling A non-controlling Non-controlling

Operating leases

Operating leases	12 Months Ended
	Dec. 31, 2018
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Operating leases	28. Operating leases During the year ended 31 December 2018, $101m (2017: $86m, 2016: $84m) was recognised as an expense in the Group income statement in respect of operating leases, net of amounts borne directly by the System Fund. An additional $5m (2017: $6m, 2016: $7m) has been charged to the System Fund. The expense, recorded in the Group Income Statement, includes contingent rents of $51m (2017: $32m, 2016: $32m). $2m (2017: $2m, 2016: $2m) was recognised as income from sub-leases. Future minimum lease payments under non-cancellable 2018 2017 Due within one year 56 56 One to two years 54 46 Two to three years 67 45 Three to four years 35 60 Four to five years 31 30 More than five years 266 297 509 534 The average remaining term of these leases, which generally contain renewal options, is approximately 15 years (2017: 15 years). No material restrictions or guarantees exist in the Group’s lease obligations. In addition, in certain circumstances the Group is committed to making additional lease payments that are contingent on the performance of the hotels that are being leased. The leases acquired with the UK portfolio acquisition (see note 11) include variable payments where rentals are linked to the performance of the hotels by way of reductions in rentals in the event that lower than target cash flows are generated by the hotels. In the event that rent reductions are not applicable, the Group’s exposure to this type of rental payment is £48m per annum over the remaining lease term of 25 years. Additional rentals, which are uncapped, are also payable calculated as a percentage of the profit earned by the hotels. Total future minimum rentals expected to be received under non-cancellable sub-leases

Capital and other commitments

Capital and other commitments	12 Months Ended
	Dec. 31, 2018
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Capital and other commitments	29. Capital and other commitments 2018 2017 Contracts placed for expenditure not provided for in the Financial Statements: Property, plant and equipment a 46 18 Intangible assets 7 27 Key money 83 59 136 104 a Includes a commitment to spend $33m on the acquired UK portfolio (see note 11) within two and a half years of the acquisition date. A loan facility of $5m (2017: $5m) has also been made available to a hotel owner; this was undrawn at 31 December 2018. There were no commitments to invest in associates at 31 December 2018 (2017: $33m).

Contingencies and guarantees

Contingencies and guarantees	12 Months Ended
	Dec. 31, 2018
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Contingencies and guarantees	30. Contingencies and guarantees Security incidents In 2016, the Group was notified of (a) a security incident at a number of Kimpton hotels that resulted in unauthorised access to guest payment card data, and (b) security incidents at a number of IHG branded hotels including the installation of malware on servers that processed payment cards used at restaurants and bars of 12 IHG managed properties, together the Security Incidents. A provision of $5m was made at 31 December 2016 (see note 19), to cover the estimated cost of reimbursing the impacted card networks for counterfeit fraud losses and related expenses. During the year, the Group has reached agreement with the card networks on the assessments payable, $3m in total, the vast majority of which have been settled under the Group’s insurance programme, with the balance expected to be similarly recovered. As a consequence, a provision is no longer required at 31 December 2018. The Group may also be exposed to investigations regarding compliance with applicable State and Federal data security standards, and legal action from individuals and organisations impacted by the Security Incidents. Due to the general nature of the regulatory enquiries received and class action filings to date, other than mentioned below, it is not practicable to make a reliable estimate of the possible financial effects of any such claims on the Group at this time. These contingent liabilities are potentially recoverable under the Group’s insurance programmes, although specific agreement will need to be reached with the relevant insurance providers at the time any claim is made. To date, four lawsuits have been filed against IHG entities relating to the Security Incidents. One of these has been withdrawn and a preliminary settlement, expected to be not more than $2m, has been agreed in respect of another lawsuit, although this is expected to be recovered from insurance. Tax Tax related developments during 2018 have confirmed that the Group no longer considers itself at risk of exposure to the outcome of the EU’s State Aid investigation into the UK’s Controlled Foreign Company rules. Other In limited cases, the Group may provide performance guarantees to third-party hotel owners to secure management contracts. At 31 December 2018, the amount included within trade and other payables in the Financial Statements was $3m (2017: $6m) and the maximum unprovided exposure under such guarantees was $42m (2017: $31m). At 31 December 2018, the Group had outstanding letters of credit of $29m (2017: $35m) mainly relating to self insurance programmes. The Group may guarantee bank loans made to facilitate third-party ownership of hotels under IHG management or franchise contracts. At 31 December 2018, there were guarantees of $43m in place (2017: $54m). From time to time, the Group is subject to legal proceedings the ultimate outcome of each being always subject to many uncertainties inherent in litigation. In particular, the Group is currently subject to the claims listed under ‘Legal proceedings’ on page 192. The Group has also given warranties in respect of the disposal of certain of its former subsidiaries. It is the view of the Directors that, other than to the extent that liabilities have been provided for in these Financial Statements, it is not possible to quantify any loss to which these proceedings or claims under these warranties may give rise, however, as at the date of reporting, the Group does not believe that the outcome of these matters will have a material effect on the Group’s financial position. At 31 December 2018, the Group had no other contingent liabilities (2017: $nil).

Related party disclosures

Related party disclosures	12 Months Ended
	Dec. 31, 2018
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Related party disclosures	31. Related party disclosures 2018 2017 2016 Total compensation of key management personnel Short-term employment benefits 18.2 21.3 19.2 Contributions to defined contribution pension plans 0.5 0.6 0.8 Equity compensation benefits 13.0 10.2 7.4 Termination benefits 0 1.9 — 31.7 34.0 27.4 There were no other transactions with key management personnel during the years ended 31 December 2018, 2017 or 2016. Key management personnel comprises the Board and Executive Committee. Related party disclosures for associates and joint ventures are as follows: Associates Joint ventures Total 2018 2017 2016 2018 2017 2016 2018 2017 2016 Revenue from associates and joint ventures 9 8 5 1 1 1 10 9 6 Loans to associates 0 — 9 0 — — 0 — 9 Other amounts owed by associates and joint ventures 1 2 1 0 — — 1 2 1 Amounts owed to associates and joint ventures 2 — — 0 — — 2 — — In addition, loans both to and from the Barclay associate of $237m (2017: $237m) are offset in accordance with the provisions of IAS 32 and presented net in the Group statement of financial position. Interest payable and receivable under the loans is equivalent (average interest rate of 2.7% in 2018 (2017: 2.0%)) and presented net in the Group income statement.

System Fund

System Fund	12 Months Ended
	Dec. 31, 2018
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System Fund	32. System Fund System Fund revenues comprise: 2018 2017 a 2016 a Assessment fees and contributions received from hotels 979 934 887 Loyalty programme revenue b 254 308 312 1,233 1,242 1,199 System Fund expenses include: 2018 2017 2016 Marketing c 427 405 415 Payroll costs (note 4) 347 339 311 Depreciation and amortisation 45 36 31 a Restated for IFRS 15. b Loyalty programme revenue is shown net of the cost of point redemptions (see note 3). c Restated to reflect a wider definition of marketing costs.

Events after the reporting peri

Events after the reporting period	12 Months Ended
	Dec. 31, 2018
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Events after the reporting period	33. Events after the reporting period On 12 February 2019, the Group completed the acquisition of Six Senses Hotels Resorts Spas (‘Six Senses’), for $300m paid in cash. Six Senses is a leading operator of top tier luxury hotels, resorts and spas with a world-renowned reputation for wellness and sustainability. Six Senses will sit at the top of IHG’s luxury portfolio. The assets and liabilities acquired largely comprise intangible assets, being the Six Senses’ brands, management contracts and goodwill. Due to the close proximity of the acquisition date to the date of these financial statements, the initial accounting for the business combination is incomplete and the Group is unable to provide a quantification of the fair values of the assets and liabilities acquired. The Group will include a provisional acquisition balance sheet with its interim results for 2019.

Group companies

Group companies	12 Months Ended
	Dec. 31, 2018
Investments accounted for using equity method [abstract]
Group companies	34. Group companies In accordance with Section 409 of the Companies Act 2006 a full list of entities in which the Group has an interest of greater than or equal to 20%, the registered office and effective percentage of equity owned as at 31 December 2018 are disclosed below. Unless otherwise stated the share capital disclosed comprises ordinary shares which are indirectly held by InterContinental Hotels Group PLC. Fully owned subsidiaries “IHG Management” d.o.o. Beograd (j) 24th Street Operator Sub, LLC (g) (k) 36th Street IHG Sub, LLC (g) (k) 426 Main Ave LLC (g) (k) 46 Nevins Street Associates, LLC (g) (k) 2250 Blake Street Hotel, LLC (g) (k) Allegro Management LLC (g) (k) Alpha Kimball Hotel LLC (g) (k) American Commonwealth Assurance Co. Ltd. (m) Asia Pacific Holdings Limited (n) Barclay Operating Corp. (cj) BHMC Canada Inc. (o) BHR Holdings B.V. (p) BHR Pacific Holdings, Inc. (k) BHTC Canada Inc. (o) Blythswood Square Glasgow Hotel OpCo Ltd (n) BOC Barclay Sub LLC (g) (cj) Bristol Oakbrook Tenant Company (k) Café Biarritz (n) Cambridge Lodging LLC (g) (k) Capital Lodging LLC (g) (k) CF Irving Owner, LLC (g) (k) CF McKinney Owner, LLC (g) (k) CF Waco Owner, LLC (g) (k) Compañia Inter-Continental De Hoteles El Salvador SA (n) Crowne Plaza LLC (g) (k) Cumberland Akers Hotel LLC (g) (k) Dunwoody Operations, Inc. (k) Edinburgh George Street Hotel OpCo Limited (n) Edinburgh IC Limited (s) EVEN Real Estate Holding LLC (g) (k) General Innkeeping Acceptance Corporation (b) (l) Grand Central Glasgow Hotel OpCo Limited (n) Guangzhou SC Hotels Services Ltd. (t) H.I. (Ireland) Limited (u) HI Sugarloaf, LLC (g) (ci) Hale International Ltd. (v) HC International Holdings, Inc. (w) HH France Holdings SAS (x) HH Hotels (EMEA) B.V. (p) HH Hotels (Romania) SRL (y) HIM (Aruba) NV (z) Hoft Properties LLC (g) (k) Holiday Hospitality Franchising, LLC (g) (k) Holiday Inn Mexicana S.A. de C.V. (ab) Holiday Inns (China) Ltd (ac) Holiday Inns (Chongqing), Inc. (l) Holiday Inns (Courtalin) Holdings SAS (x) Holiday Inns (Courtalin) SAS (b) (x) Holiday Inns (England) Limited (n) Holiday Inns (Germany), LLC (g) (l) Holiday Inns (Guangzhou), Inc. (l) Holiday Inns (Jamaica) Inc. (l) Holiday Inns (Middle East) Limited (ac) Holiday Inns (Philippines), Inc. (l) Holiday Inns (Saudi Arabia), Inc. (l) Holiday Inns (Thailand) Ltd. (ac) Holiday Inns (UK), Inc. (l) Holiday Inns Crowne Plaza (Hong Kong), Inc. (l) Holiday Inns Holdings (Australia) Pty Ltd (aa) Holiday Inns Inc. (k) Holiday Inns Investment (Nepal) Ltd. (ac) Holiday Inns of America (UK) Limited (n) Holiday Inns of Belgium N.V. (ad) Holiday Pacific Equity Corporation (k) Holiday Pacific LLC (g) (k) Holiday Pacific Partners, LP (k) Hotel InterContinental London (Holdings) Limited (n) Hotel Inter-Continental London Limited (n) Hoteles Y Turismo HIH SRL (n) IC Hotelbetriebsfuhrungs GmbH (ae) IC Hotels Management (Portugal) Unipessoal, Lda (af) IC International Hotels Limited Liability Company (ag) IHC Buckhead, LLC (g) (ci) IHC Edinburgh (Holdings) (n) IHC Hopkins (Holdings) Corp. (k) IHC Hotel Limited (n) IHC Inter-Continental (Holdings) Corp. (k) IHC London (Holdings) (n) IHC May Fair (Holdings) Limited (n) IHC May Fair Hotel Limited (n) IHC M-H IHC Overseas (U.K.) Limited (n) IHC UK (Holdings) Limited (n) IHC United States (Holdings) Corp. (b) (k) IHC Willard (Holdings) Corp. (k) IHG (Australasia) Limited (d) (ai) IHG (Marseille) SAS (x) IHG (Myanmar) Ltd (ah) IHG (Thailand) Limited (aj) IHG Bangkok Ltd (v) IHG Brasil Administracao de Hoteis e Servicos Ltda (ak) IHG Commission Services SRL (co) IHG Community Development, LLC (g) (ci) IHG de Argentina SA (al) IHG ECS (Barbados) SRL (co) IHG Franchising Brasil Ltda (bd) IHG Franchising DR Corporation (k) IHG Franchising, LLC (g) (k) IHG Hotels (New Zealand) Limited (an) IHG Hotels Limited (n) IHG Hotels Management (Australia) Pty Limited (d) (aa) IHG Hotels Nigeria Limited (ao) IHG Hotels South Africa (Pty) Limited (ap) IHG International Partnership (n) IHG Istanbul Otel Yönetim Limited Sirketi (bx) IHG Japan (Management) LLC (ar) IHG Japan (Osaka) LLC (ar) IHG Management (Maryland) LLC (g) (as) IHG Management (Netherlands) B.V. (p) IHG Management MD Barclay Sub LLC (g) (cj) IHG Management SL d.o.o (bo) IHG Orchard Street Member, LLC (g) (k) IHG PS Nominees Limited (n) IHG Systems Pty Ltd (d) (aa) IHG Szalloda Budapest Szolgaltato Kft. (at) IND East Village SD Holdings, LLC (g) (k) InterContinental Berlin Service Company GmbH (au) InterContinental (Branston) 1 Limited (c) (n) InterContinental (PB) 1 (n) InterContinental (PB) 2 (ay) InterContinental (PB) 3 Limited (n) InterContinental Brasil Administracao de Hoteis Ltda (q) Inter-Continental D.C. Operating Corp. (k) Inter-Continental Florida Investment Corp. (k) Inter-Continental Florida Partner Corp. (k) InterContinental Gestion Hotelera S.L. (by) Inter-Continental Hospitality Corporation (k) InterContinental Hotel Berlin GmbH (au) InterContinental Hotel Düsseldorf GmbH (av) Inter-Continental Hoteleira Limitada (aw) Inter-Continental Hotels (Montreal) Operating Corp. (ax) Inter-Continental Hotels (Montreal) Owning Corp. (ax) InterContinental Hotels (Puerto Rico) Inc. (az) Inter-Continental Hotels (Singapore) Pte. Ltd. (ai) Inter-Continental Hotels Corporation (k) Inter-Continental Hotels Corporation de Venezuela C.A. (ba) Intercontinental Hotels Corporation Limited (d) (m) InterContinental Hotels Group (Asia Pacific) Pte Ltd (ai) InterContinental Hotels Group (Australia) Pty Limited (aa) InterContinental Hotels Group (Canada) Inc. (o) InterContinental Hotels Group (España) SA (by) InterContinental Hotels Group (Greater China) Limited (ac) InterContinental Hotels Group (India) Pvt. Ltd (aq) InterContinental Hotels Group (Japan) Inc. (l) InterContinental Hotels Group (New Zealand) Limited (an) InterContinental Hotels Group (Shanghai) Limited (bb) InterContinental Hotels Group Customer Services Ltd. (n) InterContinental Hotels Group do Brasil Limitada (bc) InterContinental Hotels Group Healthcare Trustee Limited (n) InterContinental Hotels Group Operating Corp. (e) (k) InterContinental Hotels Group Resources Inc. (b) (k) InterContinental Hotels Group Services Company (n) InterContinental Hotels Italia, S.r.L. (be) InterContinental Hotels Limited (a) (n) InterContinental Hotels Management GmbH (bf) InterContinental Hotels Nevada Corporation (ck) Inter-Continental Hotels of San Francisco Inc. (k) Inter-Continental IOHC (Mauritius) Limited (bg) InterContinental Management AM LLC (cm) InterContinental Management Bulgaria EOOD (bp) InterContinental Management France SAS (x) InterContinental Management Poland sp. z.o.o (cn) InterContinental Overseas Holding Corporation (k) KG Benefits LLC (g) (k) KG Gift Card Inc. (bz) KG Liability LLC (g) (k) KG Technology, LLC (g) (k) KHP Washington Operator LLC (g) (k) KHRG 11th Avenue Hotel LLC (g) (k) KHRG 851 LLC (g) (k) KHRG Aertson LLC (g) (k) KHRG Alexis, LLC (g) (k) KHRG Allegro, LLC (g) (k) KHRG Argyle, LLC (g) (k) KHRG Austin Beverage Company, LLC (g) (k) KHRG Baltimore, LLC (g) (k) KHRG Born LLC (g) (k) KHRG Boston Hotel, LLC (g) (k) KHRG Canary LLC (g) (k) KHRG Cayman LLC (g) (k) KHRG Cayman Employer Ltd. (k) KHRG DC 1731 LLC (g) (k) KHRG DC 2505 LLC (g) (k) KHRG Donovan LLC (g) (k) KHRG Employer, LLC (g) (k) KHRG Goleta LLC (g) (k) KHRG Gray LLC (g) (k) KHRG Gray U2 LLC (g) (k) KHRG Huntington Beach LLC (g) (k) KHRG Key West LLC (g) (k) KHRG King Street, LLC (g) (k) KHRG La Peer LLC (g) (k) KHRG Miami Beach LLC (g) (k) KHRG Muse LLC (g) (k) KHRG NPC LLC (g) (k) KHRG Onyx LLC (g) (k) KHRG Palladian LLC (g) (k) KHRG Palomar Phoenix LLC (g) (k) KHRG Philly Monaco LLC (g) (k) KHRG Pittsburgh LLC (g) (k) KHRG Reynolds LLC (g) (k) KHRG Riverplace LLC (g) (k) KHRG Sacramento LLC (g) (k) KHRG Savannah LLC (g) (k) KHRG Schofield LLC (g) (k) KHRG Sedona LLC (g) (k) KHRG SFD LLC (g) (k) KHRG South Beach LLC (g) (k) KHRG State Street LLC (g) (k) KHRG Sutter LLC (g) (k) KHRG Sutter Union LLC (g) (k) KHRG Taconic LLC (g) (k) KHRG Tariff LLC (g) (k) KHRG Texas Hospitality, LLC (g) (k) KHRG Texas Operations, LLC (g) (k) KHRG Tryon LLC (g) (k) KHRG Vero Beach, LLC (g) (k) KHRG Vintage Park LLC (g) (k) KHRG VZ Austin LLC (g) (k) KHRG Wabash LLC (g) (k) KHRG Westwood, LLC (g) (k) KHRG Wilshire LLC (g) (k) KHRG Zamora LLC (g) (k) Kimpton Hollywood Licenses LLC (g) (k) Kimpton Hotel & Restaurant Group, LLC (g) (k) Kimpton Phoenix Licenses Holdings LLC (g) (k) Kimpton Sedona Licenses LLC (g) (k) Louisiana Acquisitions Corp. (k) Manchester Oxford Street Hotel OpCo Limited (n) Mercer Fairview Holdings LLC (g) (k) Met Leeds Hotel OpCo Limited (n) MH Lodging LLC (g) (k) PML Services LLC (g) (as) Pollstrong Limited (n) Powell Pine, Inc. (k) Priscilla Holiday of Texas, Inc. (cl) PT Regent Indonesia (r) PT SC Hotels & Resorts Indonesia (bh) Regent Asia Pacific Hotel Management Ltd (bw) Regent Asia Pacific Management Ltd (cp) Regent Berlin GmbH (cq) Regent International Hotels Ltd (bw) Resort Services International (Cayo Largo) L.P. (ci) Roxburghe Hotel Edinburgh OpCo Limited (n) Russell London Hotel OpCo Limited (n) SBS Maryland Beverage Company LLC (g) (as) SC Hotels International Services, Inc. (k) SC Leisure Group Limited (n) SC NAS 2 Limited (n) SC Quest Limited (n) SC Reservations (Philippines) Inc. (l) SCH Insurance Company (bi) SCIH Branston 3 (n) Semiramis for training of Hotel Personnel and Hotel Management SAE (ch) SF MH Acquisition LLC (g) (k) Six Continents Corporate Services (ay) Six Continents Holdings Limited (n) Six Continents Hotels de Colombia SA (bj) Six Continents Hotels International Limited (n) Six Continents Hotels, Inc. (k) Six Continents International Holdings B.V. (p) Six Continents Investments Limited (f) (n) Six Continents Limited (n) Six Continents Overseas Holdings Limited (n) Six Continents Restaurants Limited (n) SixCo North America, Inc. (w) Solamar Lodging LLC (g) (k) Southern Pacific Hotel Corporation (BVI) Ltd. (v) Southern Pacific Hotels Properties Limited (v) SPHC Group Pty Ltd. (aa) SPHC Management Ltd. (bq) St David’s Cardiff Hotel OpCo Limited (n) The Grand Central Hotel Glasgow Limited (n) The Met Hotel Leeds Limited (n) The Principal Edinburgh George Street Limited (n) The Principal London Limited (n) The Principal Manchester Limited (n) The Principal York Limited (n) The Roxburghe Hotel Edinburgh Limited (s) Universal de Hoteles SA (bj) White Shield Insurance Company Limited (bk) Wotton House Hotel OpCo Limited (n) York Station Road Hotel OpCo Limited (n) Subsidiaries where the effective interest is less than 100% H.I. Soaltee Management Company Ltd (76.5%) (ac) IHG ANA Hotels Group Japan LLC (74.66%) (ar) IHG ANA Hotels Holdings Co., Ltd. (66%) (ar) Regent Hospitality Worldwide, Inc. (51%) (cr) World Trade Centre Montreal Hotel Corporation (74.11%) (bl) Associates and joint ventures 111 East 48th Street Holdings LLC (19.9%) (g) (h) (k) Alkoer, S. de R.L. de C.V. (50%) (h) (cg) BCRE IHG 180 Orchard Holdings LLC (49%) (g) (cf) Beijing Orient Express Hotel Co., Ltd. (16.24%) (bm) Blue Blood (Tianjin) Equity Investment Management Co., Limited (30.05%) (bn) Carr Clark SWW Subventure, LLC (26.67%) (g) (ca) Carr Waterfront Hotel, LLC (11.46%) (g) (h) (ca) China Hotel Investment Limited (30.05%) (i) (am) Desarrollo Alkoer Irapuato S. de R.L. de C.V. (50%) (cg) Desarrollo Alkoer Saltillo S. de R.L. de C.V. (50%) (cg) Desarrollo Alkoer Silao S. de R.L. de C.V. (50%) (cg) Gestion Hotelera Gestel, C.A. (50%) (c) (h) (ba) H.I. Soaltee Hotel Company Private Ltd (33.4%) (br) Hotel JV Services LLC (17.8%) (c) (g) (cb) Inter-Continental Hotels Saudi Arabia Limited (40%) (bs) NF III Seattle, LLC (25%) (g) (cc) Nuevas Fronteras S.A. (23.66%) (cd) Panacon (33.33%) (ce) President Hotel & Tower Co Ltd. (30%) (bu) Tianjin ICBCI IHG Equity Investment Fund Management Co., Limited (21.04%) (bv) Key (a) Directly owned by InterContinental Hotels Group PLC (b) Ordinary shares and preference shares (c) Ordinary A and ordinary B shares (d) Ordinary shares and redeemable preference shares (e) 1/4 vote ordinary shares and ordinary shares (f) Ordinary shares, 5% cumulative preference shares and 7% cumulative preference shares (g) The entities do not have share capital and are governed by an operating agreement (h) Accounted for as associates and joint ventures due to IHG’s decision-making rights contained in the partnership agreement (i) Accounted for as an other financial asset due to IHG being unable to exercise significant influence over the financial and operating policy decisions of the entity Registered addresses (j) Krunska 73, Beograd, 11000, Serbia (k) 251 Little Falls Drive, Wilmington, DE 19808, USA (l) 2908 Poston Avenue, Nashville, TN 37203, USA (m) Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (n) Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK (o) 199 Bay Street, Suite 2800, Commerce Court West, Toronto, ON M5L 1A9, Canada (p) Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands (q) Alameda Jau 536, Suite 3s-A, (r) Gedung Mega Plaza Lantai 12, JI. H. R. Rasuna Said Kav. C-3, Kelurahan Karet, Kecamtan Setiabudi, Jakarta Seltan, Indonesia (s) Caledonian Exchange, 19a Canning Street, Edinburgh, EH3 8HE, UK (t) Building 4, No. 13 Xiao Gang Zhong Ma Road, Zhuhai District, Guangzhou, Guangdong, P.R. China (u) 29 Earlsfort Terrace, Dublin 2, D02 AY28, Ireland (v) Craigmuir Chambers, Road Town, Tortola VG1110, British Virgin Islands (w) Wilmington Trust SP Services, Inc. 1105 North Market Street, Suite 1300, Wilmington, DE 19801, USA (x) 31–33 rue Mogador – 75009 Paris, France (y) Bucharest, 1st District, 50–52 Buzesti St, 83 module, 11 floor, Romania (z) 230 J E Irausquin Boulevard, Palm Beach, Aruba (aa) Level 11, 20 Bond Street, Sydney NSW 2000, Australia (ab) Ontario # 1050, Col. Providencia. Guadalajara, Jalisco CP 44630, Mexico (ac) Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong (ad) Rond Punt Schumanplein 11, 1040 Brussels, Belgium (ae) Johannesgasse 28, 1030 Wien, Am Heumarkt 4, 1030 Wien, Austria (af) Avenida da Republica, no 52 – 9, 1069 – 211, Lisbon, Portugal (ag) 24, Rusakovskaya Str., Moscow 107014, Russian Federation (ah) 10 Bo Yar Zar Street, Kyaukkone Yankin Township, Yangon, Myanmar (ai) 230 Victoria Street, #13-00 Bugis Junction Towers, 188024, Singapore (aj) 973 President Tower, 7th Floor, Units 7A, 7B, 7C, 7D, 7I, 7F, 7G and 7H, Ploenchit Road, Khwaeng Lumpini, Khet Pathumwan, Bangkok Metropolis, 10330, Thailand (ak) Alameda Jau 536, Suite 3S-B, (al) Avenida Cordoba 1547, piso 8, oficina A, Buenos Aires, Argentina (am) The Phoenix Centre, George Street, Belleville St. Michael, Barbados (an) Floor 9, 36 Kitchener Street, Auckland Central, Auckland 1010, New Zealand (ao) 1, Murtala Muhammed Drive, Ikoyi, Lagos, Nigeria (ap) Central Office Park Unit 4, 257 Jean Avenue, Centurion 0157, South Africa (aq) 11th Floor, Building No. 10, Tower C, DLF Phase-II, DLF Cyber City, Gurgaon, Haryana-122002, India (ar) 20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, Tokyo, Japan (as) HIQ Corporate Services Inc., 715 St. Paul Street, Baltimore, MD 21202, USA (at) 1052 Budapest, Apáczai Csere János u. 12–14, Hungary (au) Budapester Str. 2, 10787 Berlin, Germany (av) Koenigsallee 59, D-40215, Dusseldorf, Germany (aw) Alameda Jau 536, Suite 3S-E, (ax) InterContinental Montreal, 360 St. Antoine Street West, Montreal, Quebec H2Y 3X4, Canada (ay) BDO LLP, Two Snowhill, Birmingham, B4 6GA, UK (az) 361 San Francisco Street Penthouse, San Juan, PR 00901, Puerto Rico (ba) Hotel Tamanaco Inter-Continental, Final Av. Ppal, Mercedes, Caracas, Venezuela (bb) 22nd Floor, Citigroup Tower, No. 33 Huayuanshiqiao Road, Pudong, Shanghai, P.R. China (bc) Alameda Jau 536, Suite 3S-C, (bd) Alameda Jau 536, Suite 3S-D, (be) Bastioni di Porta Nuova 21, 20121 Milano, Italy (bf) Thurn-und-Taxis-Platz 6 – 60313 Frankfurt am Main, Germany (bg) JurisTax Services Ltd, Level 12, NeXTeracom Tower II, Ebene, Mauritius (bh) Menara Impreium 22nd Floor, Suite D, JI. HR. Rasuna Said Kav.1, Guntur Sub-district, Setiabudi District, South Jakarta 12980, Indonesia (bi) 150 South Champlain Street, Burlington, VT 05401, USA (bj) Calle 49 Sur 45A 300 of 1102 Envigado Antioquia, Colombia (bk) Suite B, Ground Floor, Regal House, Queensway, Gibraltar (bl) Suite 2500, 1000 De La Gauchetiere St. West, Montreal QC H3B 0A2, Canada (bm) Room 311, Building 1, No 6 East Wen Hua Yuan Road, Beijing Economy and Technology Development Zone, Beijing, P.R.China (bn) Room N306, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China (bo) Cesta v Mestni log 1, 1000 Ljubljana, Slovenia (bp) 51B Bulgaria Blvd, 4th Floor, District Triaditsa, Sofia, 1404, Bulgaria (bq) C/o Holiday Inn & Suites, Cnr Waigani Drive & Wards Road, Port Moresby, National Capital District, Papua New Guinea (br) Tahachal, Kathmandu, Nepal (bs) Madinah Road, Jeddah, P.O Box 9456, Post Code 21413, Jeddah, Saudi Arabia (bt) Maples Corporate Services Ltd. – PO Box 309, Ugland House, Grand Cayman – KY-1104, Cayman Islands (bu) 971, 973 Ploenchit Road, Lumpini, Pathumwan, Bangkok 10330, Thailand (bv) Room R316, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China (bw) 14th Floor, South China Building, 1-3 Wyndham Street, Hong Kong (bx) Eski Büyükdere Cd. Park Plaza No:14 K:4 Maslak – Sarĺyer, Istanbul, Turkey (by) Paseo de la Castellana 49, 28046 Madrid, Spain (bz) 2710 Gateway Oaks Drive, Suite 150N, Sacramento, CA 95833-3505, USA (ca) Carr Hospitality, LLC, 1455 Pennsylvania Avenue, NW, Suite 100, Washington, DC 20004, USA (cb) 2711 Centerville Road, Suite 400, Wilmington, DE 19805, USA (cc) 2000 Monarch Tower, 3424 Peachtree Road, N.E., Atlanta, GA 30326, USA (cd) Moreno 809 2 Piso, Buenos Aires, Argentina (ce) Pan-American Life Insurance Company, 601 Poydras Street, New Orleans, LA 70130, USA (cf) Brack Capital Real Estate Ltd., 885 Third Avenue, 24th Floor, New York, NY 10022, USA (cg) Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de México, CP 11520, Mexico (ch) Ground Floor, Al Kamel Law Building, Plot 52-b, Banks Area, Six of October City, Egypt (ci) 40 Technology Pkwy South, #300 Norcross GA 30092, USA (cj) 80 State Street, Albany NY 12207-2543, USA (ck) 2215-B Renaissance Drive, Las Vegas, NV 89119, USA (cl) 11003 Onion Creek Court, Austin, TX 78747, USA (cm) 10 Vazgen Sargsyan, Office 114, Yerevan, RA 0010, Armenia (cn) Al. Jerozolimskie 56C, 00-803 Warsaw, Poland (co) Suite 1, Ground Floor, The Financial Services Centre, Bishops Court Hill, St. Michael, Barbados, BB14004 (cp) Brumby Centre, Lot 42, Jalan Muhibbah, 87000 Labuan F.T., Malaysia (cq) Charlottenstrasse 49, Berlin, 10117, Germany

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2018
Statement [LineItems]
Basis of preparation	Basis of preparation The Consolidated Financial Statements of IHG have been prepared on a going concern basis and under the historical cost convention, except for assets classified as fair value through other comprehensive income (FVOCI) and liabilities and derivatives measured at fair value through profit or loss. The Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (IFRSs) as issued by the IASB and in accordance with IFRS as adopted by the European Union (EU) and as applied in accordance with the provisions of the Companies Act 2006. IFRS as adopted by the EU differs in certain respects from IFRS as issued by the IASB. However, the differences have no impact on the Consolidated Financial Statements for the years presented.
The impact of adopting new accounting standards	The impact of adopting new accounting standards is disclosed on pages 109 to 114.
Presentational currency	Presentational currency The Consolidated Financial Statements are presented in millions of US dollars reflecting the profile of the Group’s revenue and operating profit which are primarily generated in US dollars or US dollar-linked currencies. In the Consolidated Financial Statements, equity share capital, the capital redemption reserve and shares held by employee share trusts are translated into US dollars at the rates of exchange on the last day of the period; the resultant exchange differences are recorded in other reserves. The functional currency of the Parent Company is sterling since this is a non-trading
Basis of consolidation	Basis of consolidation The Consolidated Financial Statements comprise the Financial Statements of the Parent Company and entities controlled by the Group. Control exists when the Group has: • Power over an investee (i.e. existing rights that give it the current ability to direct the relevant activities of the investee); • Exposure, or rights, to variable returns from its involvement with the investee; and • The ability to use its power over the investee to affect its returns. All intra-group balances and transactions are eliminated on consolidation. The assets, liabilities and results of those businesses acquired or disposed of are consolidated for the period during which they were under the Group’s control.
Foreign currencies	Foreign currencies Transactions in foreign currencies are translated to functional currency at the exchange rates ruling on the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are retranslated to the functional currency at the relevant rates of exchange ruling on the last day of the period. Foreign exchange differences arising on translation are recognised in the income statement except on foreign currency borrowings that provide a hedge against a net investment in a foreign operation. These are taken directly to the currency translation reserve until the disposal of the net investment, at which time they are recycled against the gain or loss on disposal. The assets and liabilities of foreign operations, including goodwill, are translated into US dollars at the relevant rates of exchange ruling on the last day of the period. The revenues and expenses of foreign operations are translated into US dollars at average rates of exchange for the period. The exchange differences arising on retranslation are taken directly to the currency translation reserve. On disposal of a foreign operation, the cumulative amount recognised in the currency translation reserve relating to that particular foreign operation is recycled against the gain or loss on disposal.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are stated at cost less depreciation and any impairment. Repairs and maintenance costs are expensed as incurred. Land is not depreciated. All other property, plant and equipment are depreciated to a residual value over their estimated useful lives, namely: • Buildings – lesser of 50 years and unexpired term of lease; and • Fixtures, fittings and equipment – three to 25 years. All depreciation is charged on a straight-line basis. Residual value is re-assessed Property, plant and equipment are tested for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. Assets that do not generate independent cash flows are combined into cash-generating units. If carrying values exceed their estimated recoverable amount, the assets or cash-generating units are written down to the recoverable amount. Recoverable amount is the greater of fair value less costs of disposal and value in use. Value in use is assessed based on estimated future cash flows discounted to their present value using a pre-tax On adoption of IFRS, the Group retained previous revaluations of property, plant and equipment which are included at deemed cost as permitted by IFRS 1 ‘First-time Adoption of International Financial Reporting Standards’.
Business combinations and goodwill	Business combinations and goodwill On the acquisition of a business, identifiable assets and liabilities acquired are measured at their fair value. Contingent liabilities assumed are measured at fair value unless this cannot be measured reliably, in which case they are not recognised but are disclosed in the same manner as other contingent liabilities. The measurement of deferred tax assets and liabilities arising on acquisition is as described in the general principles detailed within the ‘Taxes’ accounting policy note on page 106 with the exception that no deferred tax is provided on taxable temporary differences in connection with the initial recognition of goodwill. The cost of an acquisition is measured as the aggregate of the fair value of the consideration transferred. Contingent and deferred consideration is remeasured at fair value at each reporting date with changes in fair value recognised in profit or loss. Goodwill is recorded at cost, being the difference between the fair value of the consideration and the fair value of net assets acquired. Following initial recognition, goodwill is measured at cost less any accumulated impairment losses and is not amortised. Goodwill is tested for impairment at least annually by comparing carrying values of cash-generating units with their recoverable amounts. Impairment losses relating to goodwill cannot be subsequently reversed. Transaction costs are expensed and are not included in the cost of acquisition.
Intangible assets	Intangible assets Brands Externally acquired brands are initially recorded at cost if separately acquired or fair value if acquired as part of a business combination, provided the brands are controlled through contractual or other legal rights, or are separable from the rest of the business, and the fair value can be reliably measured. Brands are amortised over their estimated useful lives (and tested for impairment if there are indicators of impairment) or tested for impairment at least annually if determined to have indefinite lives. The costs of developing internally generated brands are expensed as incurred. Management contracts Management contracts acquired as part of a business combination are initially recorded at the fair value attributed to those contracts on acquisition. The value of management contracts is amortised on a straight-line basis over the life of the contract including any extension periods at IHG’s option, up to a maximum of 50 years. Software Acquired and internally developed software are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Costs are generally amortised over estimated useful lives of three to five years on a straight-line basis. Internally generated development costs are expensed unless forecast revenues exceed attributable forecast development costs, in which case they are capitalised and amortised over the estimated useful life of the asset.
Associates and joint ventures	Associates and joint ventures An associate is an entity over which the Group has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the entity, but is not control or joint control over those policies. A joint venture exists when two or more parties have joint control over, and rights to the net assets of, the venture. Joint control is the contractually agreed sharing of control which only exists when decisions about the relevant activities require the unanimous consent of the parties sharing control. Associates and joint ventures are accounted for using the equity method unless the associate or joint venture is classified as held for sale. Under the equity method, the Group’s investment is recorded at cost adjusted by the Group’s share of post-acquisition profits and losses and other movements in the investee’s reserves. When the Group’s share of losses exceeds its interest in an associate or joint venture, the Group’s carrying amount is reduced to $nil and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of an associate or joint venture. If there is objective evidence that an associate or joint venture is impaired, an impairment charge is recognised if the carrying amount of the investment exceeds its recoverable amount. Upon loss of significant influence over an associate or joint control of a joint venture, any retained investment is measured at fair value with any difference to carrying value recognised in the income statement.
Financial assets	Financial assets Policy from 1 January 2018 On initial recognition, the Group classifies its financial assets as being subsequently measured at amortised cost, fair value through other comprehensive income (FVOCI), or fair value through profit or loss. Financial assets which are held to collect contractual cash flows and give rise to cash flows that are solely payments of principal and interest (SPPI) on the principal outstanding are subsequently measured at amortised cost. Interest on these assets is calculated using the effective interest rate method and is recognised in the income statement as interest income. The Group recognises a provision for expected credit losses for all debt instruments held at amortised cost. Where there has not been a significant increase in credit risk since initial recognition, provision is made for defaults that are possible within the next 12-months. The Group has elected to irrevocably designate equity investments as FVOCI when they meet the definition of equity under IAS 32 ‘Financial Instruments: Presentation’ and are not held for trading. Changes in the value of equity investments classified as FVOCI are recorded directly in equity within the fair value reserve and are never recycled to the income statement. Dividends from equity investments classified as FVOCI are recognised in the income statement as other operating income and expenses. Equity instruments classified as FVOCI are not subject to impairment assessment. The Group does not currently hold any financial assets, other than derivatives, which are measured at fair value through profit or loss. Policy prior to 1 January 2018 Management determines the classification of financial assets on initial recognition and they are subsequently held at amortised cost (loans and receivables) or fair value (available-for-sale Financial assets are assessed for impairment at each period-end available-for-sale
Trade receivables	Trade receivables Policy from 1 January 2018 Trade receivables are recorded at their original amount less provision for expected credit losses. The Group has elected to apply the simplified version of the expected credit loss model permitted by IFRS 9 in respect of trade receivables, which involves assessing lifetime expected credit losses on all balances. The Group has established a provision matrix that is based on its historical credit loss experience by region and may be adjusted for specific forward-looking factors. The carrying amount of the receivable is reduced through the use of a provision account and movements in the provision are recognised in the income statement within cost of sales. When a previously provided trade receivable is uncollectable, it is written off against the provision. Balances which are more than 180 days past due are considered to be in default and are written off the ledgers but continue to be actively pursued. Adjustments to this policy may be made in specific circumstances. At each reporting date, the Group assesses whether trade receivables are credit-impaired, for example if the customer is in significant financial difficulty. Policy prior to 1 January 2018 Trade receivables are recorded at their original amount less provision for impairment. It is the Group’s policy to provide for 100% of the previous month’s aged receivables balances which are more than 180 days past due. Adjustments to the policy may be made due to specific or exceptional circumstances. The carrying amount of the receivable is reduced through the use of a provision account and movements in the provision are recognised in the income statement within cost of sales. When a previously provided trade receivable is uncollectable, it is written off against the provision.
Cash and cash equivalents	Cash and cash equivalents Cash comprises cash in hand and demand deposits. Cash equivalents are short-term highly liquid investments with an original maturity of three months or less that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value. In the statement of cash flows, cash and cash equivalents are shown net of short-term overdrafts which are repayable on demand and form an integral part of the Group’s cash management.
Assets held for sale	Assets held for sale Assets and liabilities are classified as held for sale when their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is highly probable and expected to complete within one year. For a sale to be highly probable, management need to be committed to a plan to sell the asset and the asset must be actively marketed for sale at a price that is reasonable in relation to its current fair value. Assets designated as held for sale are held at the lower of carrying amount at designation and fair value less costs to sell. Depreciation is not charged against property, plant and equipment classified as held for sale.
Offsetting of financial assets and financial liabilities	Offsetting of financial assets and financial liabilities Financial assets and financial liabilities are offset and the net amount is reported in the Group statement of financial position if there is a currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liabilities simultaneously. To meet these criteria, the right of set-off
Bank and other borrowings	Bank and other borrowings Bank and other borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs. They are subsequently measured at amortised cost. Finance charges, including the transaction costs and any discount or premium on issue, are recognised in the income statement using the effective interest rate method. Borrowings are classified as non-current period-end
Derivative financial instruments and hedging	Derivative financial instruments and hedging Derivatives are initially recognised and subsequently re-measured re-measurement Changes in the fair value of derivatives which have either not been designated as hedging instruments or relate to the ineffective portion of hedges are recognised immediately in the income statement. Documentation outlining the measurement and effectiveness of any hedging arrangement is maintained throughout the life of the hedge relationship. Interest arising from currency derivatives and interest rate swaps is recorded in either financial income or expenses over the term of the agreement, unless the accounting treatment for the hedging relationship requires the interest to be taken to reserves.
Self insurance	Self insurance Liabilities in respect of self insured risks include projected settlements for known and incurred but not reported claims. Projected settlements are estimated based on historical trends and actuarial data.
Provisions	Provisions Provisions are recognised when the Group has a present obligation as a result of a past event, it is probable that a payment will be made and a reliable estimate of the amount payable can be made. If the effect of the time value of money is material, the provision is discounted using a current pre-tax An onerous contract provision is recognised when the unavoidable costs of meeting the obligations under a contract exceed the economic benefits expected to be received under it. In respect of litigation, provision is made when management consider it probable that payment may occur even though the defence of the related claim may still be ongoing through the court process.
Taxes	Taxes Current tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from, or paid to, the tax authorities, including interest. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the end of the reporting period.
Deferred tax	Deferred tax Deferred tax assets and liabilities are recognised in respect of temporary differences between the tax base and carrying value of assets and liabilities including on fixed assets, software, application fees, contract costs, unrelieved tax losses, unremitted profits from subsidiaries, gains rolled over into replacement assets, and other short-term temporary differences. Judgement is used when assessing the extent to which deferred tax assets, particularly in respect of tax losses, should be recognised. Deferred tax assets are therefore recognised to the extent that it is regarded as probable that there will be sufficient and suitable taxable profits (including the future release of deferred tax liabilities) in the relevant legal entity or tax group against which such assets can be utilised in the future. For this purpose, forecasts of future taxable profits are considered by assessing the Group’s forecast revenue and profit models, taking into account future growth predictions and operating cost assumptions. Accordingly, changes in assumptions to the Group’s forecasts may have an impact on the amount of future taxable profits and therefore the period over which any deferred tax assets might be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the periods in which the asset or liability will be settled, based on rates enacted or substantively enacted at the end of the reporting period. Where deferred tax assets and liabilities arise in the same entity or group of entities and there would be a legal right to offset the assets and liabilities were they to reverse, the assets and liabilities are also offset on the Group statement of financial position. Similarly, if there is no legal right to offset assets against liabilities, the assets and liabilities are not offset.
Retirement benefits	Retirement benefits Defined contribution plans Payments to defined contribution schemes are charged to the income statement as they fall due. Defined benefit plans Plan assets are measured at fair value and plan liabilities are measured on an actuarial basis using the projected unit credit method, discounted at an interest rate equivalent to the current rate of return on a high-quality corporate bond of equivalent currency and term to the plan liabilities. The difference between the value of plan assets and liabilities at the period-end wind-up. The service cost of providing pension benefits to employees, together with the net interest expense or income for the year, is charged to the income statement within ‘administrative expenses’. Net interest is calculated by applying the discount rate to the net defined benefit asset or liability, after any asset restriction. Past service costs and gains, which are the change in the present value of the defined benefit obligation for employee service in prior periods resulting from plan amendments, are recognised immediately the plan amendment occurs. Settlement gains and losses, being the difference between the settlement cost and the present value of the defined benefit obligations being settled, are recognised when the settlement occurs. Re-measurements Re-measurement Actuarial valuations are carried out on a regular basis and are updated for material transactions and other material changes in circumstances (including changes in market prices and interest rates) up to the end of the reporting period.
Revenue recognition	Revenue recognition Revenue is recognised at an amount that reflects the consideration to which the Group expects to be entitled in exchange for transferring goods or services to a customer. Fee business revenue Under franchise agreements, the Group’s performance obligation is to provide a licence to use IHG’s trademarks and other intellectual property. Franchise royalty fees are typically charged as a percentage of hotel gross rooms revenues and are treated as variable consideration, recognised as the underlying hotel revenues occur. Under management agreements, the Group’s performance obligation is to provide hotel management services and a licence to use IHG’s trademarks and other intellectual property. Base and incentive management fees are typically charged. Base management fees are typically a percentage of total hotel revenues and incentive management fees are generally based on the hotel’s profitability or cash flows. Both are treated as variable consideration. Like franchise fees, base management fees are recognised as the underlying hotel revenues occur. Incentive management fees are recognised over time when it is considered highly probable that the related performance criteria will be met, provided there is no expectation of a subsequent reversal of the revenue. Application and re-licensing Contract assets Amounts paid to hotel owners to secure management contracts and franchise agreements (‘key money’) are treated as consideration payable to a customer. A contract asset is initially recorded which is recognised as a deduction to revenue over the initial term of the contract. Revenue from owned and leased hotels At its owned, leased and managed lease hotels, the Group’s performance obligation is to provide accommodation and other goods and services to guests. Revenue includes rooms revenue and food and beverage sales, which is recognised when the rooms are occupied and food and beverages are sold. Cost reimbursements In a managed property, the Group acts as employer of the general manager and other employees at the hotel and is entitled to reimbursement of these costs. The performance obligation is satisfied over time as the employees perform their duties, consistent with when reimbursement is received. Reimbursements for these services are shown as revenue with an equal matching employee cost, with no profit impact. Certain other costs relating to both managed and franchised hotels are also contractually reimbursable to IHG and, where IHG is deemed to be acting as principal in the provision of the related services, the revenue and cost are shown on a gross basis. System Fund revenue The Group operates a System Fund (the Fund) to collect and administer cash assessments from hotel owners for the specific purpose of use in marketing, the Guest Reservation Systems and hotel loyalty programme. The Fund also receives proceeds from the sale of loyalty points under third-party co-branding Under both franchise and management agreements, the Group is required to provide marketing and reservations services, as well as other centrally managed programmes. These services are provided by the Fund and are funded by assessment fees. Costs are incurred and allocated to the Fund in accordance with the principles agreed with the IHG Owners Association. The Group acts as principal in the provision of the services as the related expenses primarily comprise payroll and marketing expenses under contracts entered into by the Group. The assessment fees from hotel owners are generally levied as a percentage of hotel revenues and are recognised as those hotel revenues occur. Certain travel agency commission revenues within the Fund are recognised on a net basis, where it has been determined that IHG is acting as agent. In respect of the loyalty programme (IHG Rewards Club), the related performance obligation is to arrange for the provision of future benefits to members on consumption of previously earned reward points. Members have a choice of benefits: reward nights at an IHG hotel or other goods or services provided by third parties. Under its franchise and management contracts, IHG receives assessment fees based on total qualifying hotel revenue from IHG Rewards Club members’ hotel stays. The Group’s performance obligation is not satisfied in full until the member has consumed the points at a participating hotel or selected a reward from a third-party. Accordingly, loyalty assessments are deferred in an amount that reflects the stand-alone selling price of the future benefit to the member. The amount of revenue ultimately recognised is impacted by a “breakage” estimate of the number of points that will never be consumed. On an annual basis, the Group engages an external actuary who uses statistical formulae to assist in formulating this estimate. As materially all of the points will be either consumed at IHG managed or franchised hotels owned by third parties, or exchanged for awards provided by third parties, IHG is deemed to be acting as agent on consumption and therefore recognises the related revenue net of the cost of reimbursing the hotel or third-party that is providing the benefit. Performance obligations under the Group’s co-branding • arranging for the provision of future benefits to members who have earned points or free night certificates; • marketing services; and • providing the co-brand Fees from these agreements comprise fixed amounts normally payable at the beginning of the contract, and variable amounts paid on a monthly basis. Variable amounts are typically based on the number of points and free night certificates issued to members and the marketing services performed by the Group. Total fees are allocated to the performance obligations based on their estimated stand-alone selling prices. Revenue allocated to marketing and licensing obligations is recognised on a monthly basis as the obligation is satisfied. Revenue relating to points and free night certificates is recognised when the member has consumed the points or certificates at a participating hotel or has selected a reward from a third party, net of the cost of reimbursing the hotel or third-party that is providing the benefit. Judgement is required in estimating the stand-alone selling prices which are based upon generally accepted valuation methodologies regarding the value of the licence provided, and the number of points and certificates expected to be issued. However the value of revenue recognised and the deferred revenue balance at the end of the year is not materially sensitive to changes in these assumptions.
Contract costs	Contract costs Certain costs incurred to secure management and franchise contract, typically developer commissions, are capitalised and amortised over the initial term of the related contract. These costs are presented as ‘Contract costs’ in the Group statement of financial position. Contract assets and contract costs are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.
Share-based payments	Share-based payments The cost of equity-settled transactions with employees is measured by reference to fair value at the date at which the right to the shares is granted. Fair value is determined by an external valuer using option pricing models. The cost of equity-settled transactions is recognised, together with a corresponding increase in equity, over the period in which any performance or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (vesting date). The income statement charge for a period represents the movement in cumulative expense recognised at the beginning and end of that period. No expense is recognised for awards that do not ultimately vest, except for awards where vesting is conditional upon a market or non-vesting non-vesting
Leases	Leases Operating lease rentals are charged to the income statement on a straight-line basis over the term of the lease. Assets held under finance leases, which transfer to the Group substantially all the risks and benefits incidental to ownership of the leased item, are capitalised at the inception of the lease, with a corresponding liability being recognised for the fair value of the leased asset or, if lower, the present value of the minimum lease payments. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Assets held under finance leases are depreciated over the shorter of the estimated useful life of the asset and the lease term.
Disposal of non-current assets	Disposal of non-current The Group recognises sales proceeds and any related gain or loss on disposal on completion of the sales process. In determining whether the gain or loss should be recorded, the Group considers whether it: • Has a continuing managerial involvement to the degree associated with asset ownership; • Has transferred the significant risks and rewards associated with asset ownership; and • Can reliably measure and will actually receive the proceeds.
Fair value measurement	Fair value measurement The Group measures financial liabilities at fair value through profit or loss, financial assets measured at FVOCI, and derivatives at fair value on a recurring basis and other assets when impaired by reference to fair value less costs of disposal. Additionally, the fair value of other financial assets and liabilities requires disclosure. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value is measured by reference to the principal market for the asset or liability assuming that market participants act in their economic best interests. The fair value of a non-financial The Group uses valuation techniques that maximise the use of relevant observable inputs using the following valuation hierarchy: Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities. Level 2: other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly. Level 3: techniques which use inputs which have a significant effect on the recorded fair value that are not based on observable market data. For assets and liabilities measured at fair value on a recurring basis, the Group determines whether transfers have occurred between levels in the hierarchy by re-assessing Further disclosures on the particular valuation techniques used by the Group are provided in note 23. Where significant assets (such as property) are valued by reference to fair value less costs of disposal, an external valuation will normally be obtained using professional valuers who have appropriate market knowledge, reputation and independence.
Exceptional items	Exceptional items The Group discloses certain financial information both including and excluding exceptional items. The presentation of information excluding exceptional items allows a better understanding of the underlying trading performance of the Group and provides consistency with the Group’s internal management reporting. Exceptional items are identified by virtue of either their size or nature so as to facilitate comparison with prior periods and to assess underlying trends in the financial performance of the Group and its regional operating segments. Exceptional items can include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals and restructuring costs.
Critical accounting policies and the use of judgements, estimates and assumptions	Critical accounting policies and the use of judgements, estimates and assumptions In determining and applying the Group’s accounting policies, management are required to make judgements, estimates and assumptions. An accounting policy is considered to be critical if its selection or application could materially affect the reported amounts Loyalty programme Following the introduction of a points expiration policy in 2015, breakage has become more judgemental due to there being limited historical data on the impact of such a change. Actuarial gains and losses would correspondingly adjust the amount of System Fund revenue recognised and deferred revenue in the Group statement of financial position. At 31 December 2018, deferred revenue relating to the loyalty programme was $1,181m (2017: $1,057m). Based on the conditions existing at the balance sheet date, a one percentage point decrease in the breakage estimate relating to outstanding points would increase this liability by approximately $14m. Impairment testing The impairment testing of individual assets or cash-generating units requires an assessment of the recoverable amount of the asset or cash-generating unit. If the carrying value of the asset or cash-generating unit exceeds its estimated recoverable amount, the asset or cash-generating unit is written down to its recoverable amount. Recoverable amount is the greater of fair value less costs of disposal and value in use. Value in use is assessed based on estimated future cash flows discounted to their present value using a pre-tax At 31 December 2018, the Group had goodwill of $313m (2017: $237m) and brands of $250m (2017: $193m), both of which are subject to annual impairment testing. Information on the impairment tests performed is included in note 13. At 31 December 2018, the Group also had property, plant and equipment, intangible assets (excluding goodwill and brands) and investments in associates and joint ventures with a net book value of $447m, $580m and $104m (2017: $425m, $537m and $141m) respectively. No impairment was recognised during the year. In respect of those assets requiring an impairment test and depending on how recoverable amount was assessed, a 10% reduction in fair value or estimated future cash flows would have resulted in an impairment charge of $10m.
Net investment hedges [member]
Statement [LineItems]
Financial instruments classified as hedges	Net investment hedges Financial instruments are classified as net investment hedges when they hedge the Group’s net investment in foreign operations. Changes in the fair value are recorded in other comprehensive income and the currency translation reserve to the extent that the hedges are effective. The cumulative gains and losses remain in equity until a foreign operation is sold, at which point they are reclassified to the income statement.
Cash flow hedges [member]
Statement [LineItems]
Financial instruments classified as hedges	Cash flow hedges Financial instruments are classified as cash flow hedges when hedging exposure to variability in cash flows that are attributable to either a highly probably forecast transaction or a particular risk associated with a recognised asset or liability. Changes in the fair value are recorded in other comprehensive income and the cash flow hedging reserve to the extent that the hedges are effective. When the hedged item is recognised, the cumulative gains and losses on the related hedging instrument are reclassified to the income statement.
IFRS 16 [member]
Statement [LineItems]
Adoption of new accounting standards and other presentational changes	IFRS 16 ‘Leases’ The Group will adopt IFRS 16 ‘Leases’ with effect from 1 January 2019. IFRS 16 eliminates the classification of leases as either operating or finance leases and introduces a single accounting model which is similar to the current accounting model for finance leases under IAS 17. Lessees will be required to recognise on the balance sheet ‘right-of-use’ ‘right-of-use’ Management’s assessment of the impact of IFRS 16 is substantially complete; 90% of the Group’s lease liability relates to nine leases; 62% relating to hotels and 28% relating to offices. The Group will take the elections available under IFRS 16 not to apply the lease accounting model to intangible assets, leases which are considered low value or which have a term of less than 12 months. The Group will apply the full retrospective method of application. In respect of accounting for variable leases with guaranteed amounts, the guaranteed amount has been judged to be ‘in-substance If the results for the year ended 31 December 2018 had been reported under IFRS 16, the estimated impacts would have been as follows: $m Cost of sales 18 Administrative expenses 33 Depreciation and amortisation (34 ) Interest expense (19 ) Tax 1 Total profit impact (1) Leased assets 323 Deferred tax assets 3 Other assets (2 ) Lease liabilities (431 ) Deferred tax liabilities 7 Other liabilities 31 Net assets impact (69 )
IFRS 15 [member]
Statement [LineItems]
Adoption of new accounting standards and other presentational changes	New accounting standards and presentational changes IFRS 15 With effect from 1 January 2018, the Group has adopted IFRS 15 ‘Revenue from Contracts with Customers’ which introduces a new five-step approach to measuring and recognising revenue from contracts with customers. Under IFRS 15, revenue is recognised at an amount that reflects the consideration to which an entity expects to be entitled in exchange for transferring goods or services to a customer. The Group has elected to apply the full retrospective method in adopting IFRS 15 and has applied the following practical expedient. • The transaction price at the date of contract completion was used for contracts that had variable consideration on and were completed before 1 January 2018; • For contracts modified before 1 January 2016, the aggregate effect of all modifications has been reflected when (i) identifying satisfied and unsatisfied performance obligations, (ii) determining the transaction price and (iii) allocating the transaction price to the satisfied and unsatisfied performance obligations. Prior to adoption of IFRS 15, the Group’s revenue was primarily comprised of fee-based The key changes resulting from the adoption of IFRS 15 are as follows: Managed and franchised hotel cost reimbursements Under IFRS 15, the provision of employees to managed hotels is not considered to be a service that is distinct from the general hotel management service. Reimbursements for the cost of IHG employees working in managed hotels are therefore shown as revenue with an equal matching cost, with no profit impact. Certain other costs relating to both managed and franchised hotels are also contractually reimbursable to IHG and where IHG is deemed to be acting as principal in the provision of the related services, the revenue and cost are shown on a gross basis under IFRS 15 in the lines ‘Reimbursement of costs’ and ‘Reimbursed costs’. Under previous accounting policies, no revenue or matching cost was recognised. This change increased 2017 revenue and expense by $1,103m, with no profit impact. Initial application and re-licensing Under previous accounting, application and re-licensing re-licensing non-current. Contract costs Contract costs related to securing management and franchise contracts were previously charged to the income statement as incurred. Under IFRS 15, certain costs qualify to be capitalised as the cost of obtaining a contract and are amortised over the initial term of the related contract. This change increased 2017 operating profit by $5m and the capitalisation of contract costs on the statement of financial position at 31 December 2017 by $58m, comprising $7m current and $51m non-current. Amortisation of amounts paid to hotel owners to secure management contracts and franchise agreements (‘key money’) Under previous accounting, key money payments were capitalised as intangible assets and amortised over the life of the related contracts. Under IFRS 15, these payments are treated as ‘consideration payable to a customer’ and therefore recorded as a contract asset and recognised as a deduction to revenue over the contract term. This change results in a reduction to revenue and depreciation and amortisation for the year ended 31 December 2017 of $17m, with no change to operating profit, and the reclassification of key money on the statement of financial position from intangible assets to contract assets at 31 December 2017 of $257m, of which $17m was classified as current and $240m was classified as non-current. In the Group statement of cash flows, these contract acquisition costs are reclassified from investing activities to cash flow from operations. Owned hotel disposals subject to a management contract Under previous accounting, when hotels were sold and the Group retained management of the hotel, the consideration recognised included both the cash received and the fair value of the management contract which was capitalised as an intangible asset and subsequently amortised to the income statement. This accounting was governed by the ‘exchange of assets’ criteria included in IAS 16 ‘Property, Plant and Equipment’ and IAS 38 ‘Intangible Assets’. IFRS 15 specifically includes property sales in its scope and results in the sales consideration being recorded at the fair value of the encumbered hotel, which generally will be equivalent to the cash received. This change resulted in the derecognition of historic intangible asset balances at 31 December 2017 of $243m and a lower amortisation charge in the income statement for the year ended 31 December 2017 of $8m. This change also resulted in an increase in deferred tax assets and reduction in deferred tax liabilities of $19m and $32m respectively at 31 December 2017. Other adjustments Other adjustments, which are immaterial, include re-assessments System Fund adjustments The Group operates a System Fund (the Fund) to collect and administer cash assessments from hotel owners for the specific purpose of use in marketing, the Guest Reservation Systems and hotel loyalty programme. The Fund also receives proceeds from the sale of loyalty points under third-party co-branding Under IFRS 15, an entity is regarded as a principal if it controls a service prior to transfer to the customer. As marketing and reservations expenses primarily comprise payroll and marketing expenses under contracts entered into by the Group, management has determined that the Group controls these services. Fund revenues and expenses are therefore recognised on a gross basis in the Group income statement. Assessment fees from hotel owners are generally levied as a percentage of hotel revenues and are recognised as those hotel revenues occur. In respect of the loyalty programme (IHG Rewards Club), the Group has determined that the related performance obligation is not satisfied in full until the member has consumed the points at a participating hotel. Accordingly, revenue related to loyalty points earned by members or sold under co-branding Management has also determined that in addition to the performance obligation for the redemption of points, co-branding co-branding Certain travel agency commission revenues within the Fund will be recognised on a net basis, where it has been determined that IHG acts as agent under IFRS 15. Under previous accounting, any short-term timing surplus or deficit in the Fund was carried in the Group statement of financial position within working capital. Under IFRS 15, the in-year IHG also records an interest charge on the accumulated balance of cash in advance of the consumption of IHG Rewards Club points. In 2017 these interest payments totalled $7m, and were recognised as interest income for the Fund and interest expense for IHG. The System Fund also benefits from the capitalisation of interest related to the development of the next-generation Guest Reservation System, which totalled $6m in 2017. As the Fund is now included on the Group income statement, these amounts are included in the reported net Group financial expenses. The System Fund accounting changes result in an increase in recorded revenue and expenses for the year ended 31 December 2017 of $1,217m and $1,251m respectively. However, since the Group has an agreement with the IHG Owners Association that the Fund is not managed to a gain or loss for IHG, any in-year Opening total equity at 1 January 2016 decreases from $319m to $(118)m (see page 100). The impact of adopting IFRS 15 and other presentational changes (see note 3) on previously reported line items in the Group financial statements is set out on the following pages. Impact of IFRS 15 and other presentational changes on the Group income statement Year ended 31 December 2017 As previously IFRS 15 – IFRS 15 – Other As Revenue from fee business 1,600 (33 ) — (188 ) 1,379 Revenue from owned, leased and managed lease hotels 184 4 — 163 351 System Fund revenues — — 1,217 25 1,242 Reimbursement of costs — 1,103 — — 1,103 Total revenue 1,784 1,074 1,217 — 4,075 Cost of sales (608 ) 12 — 25 (571 ) System Fund expenses — — (1,251 ) (25 ) (1,276 ) Reimbursed costs — (1,103 ) — — (1,103 ) Administrative expenses (328 ) (9 ) — — (337 ) Share of gains/(losses) of associates and joint ventures 3 — — — 3 Other operating income 11 — — — 11 Depreciation and amortisation (103 ) 25 — — (78 ) Operating profit before exceptional items 759 (1 ) (34 ) — 724 Impairment charges (18 ) — — — (18 ) Other exceptional items 22 — — — 22 Operating profit 763 (1 ) (34 ) — 728 Financial income 4 — — — 4 Financial expenses (89 ) — 13 — (76 ) Tax (85 ) (28 ) (2 ) — (115 ) Profit after tax 593 (29 ) (23 ) — 541 Impact of IFRS 15 on the Group statement of comprehensive income Year ended 31 December 2017 As previously IFRS 15 As Profit for the year 593 (52 ) 541 Exchange losses on retranslation of foreign operations, net of related tax credit of $1m (77 ) (11 ) (88 ) Other items (47 ) — (47 ) Total comprehensive income for the year 469 (63 ) 406 Impact of IFRS 15 on the Group statement of financial position 31 December 2017 As previously IFRS 15 As Goodwill and other intangible assets 1,467 (500 ) 967 Deferred tax assets 56 19 75 Contract costs — 51 51 Contract assets — 241 241 Other non-current 813 — 813 Total non-current 2,336 (189 ) 2,147 Contract costs — 7 7 Contract assets — 17 17 Other current assets 839 — 839 Total current assets 839 24 863 Total assets 3,175 (165 ) 3,010 Loyalty programme liability (343 ) 343 — Trade and other payables (768 ) 171 (597 ) Deferred revenue — (490 ) (490 ) Other current liabilities (193 ) — (193 ) Total current liabilities (1,304 ) 24 (1,280 ) Loyalty programme liability (417 ) 417 — Trade and other payables (121 ) 85 (36 ) Deferred revenue — (867 ) (867 ) Deferred tax liabilities (157 ) 56 (101 ) Other non-current (2,027 ) — (2,027 ) Total non-current (2,722 ) (309 ) (3,031 ) Total liabilities (4,026 ) (285 ) (4,311 ) Net liabilities (851 ) (450 ) (1,301 ) Equity share capital 154 — 154 Capital redemption reserve 10 — 10 Shares held by employee share trusts (5 ) — (5 ) Other reserves (2,874 ) — (2,874 ) Fair value reserve 79 — 79 Currency translation reserve 373 4 377 Retained earnings 1,405 (454 ) 951 IHG shareholders’ equity (858 ) (450 ) (1,308 ) Non-controlling 7 — 7 Total equity (851 ) (450 ) (1,301 ) Impact of IFRS 15 on the Group statement of cash flows Year ended 31 December 2017 As previously IFRS 15 As Profit for the year 593 (52 ) 541 Adjustments reconciling profit for the year to cash flow from operations before contract acquisition costs 263 45 308 Cash flow from operations before contract acquisition costs 856 (7 ) 849 Contract acquisition costs, net of repayments — (57 ) (57 ) Cash flow from operations 856 (64 ) 792 Interest paid (76 ) 7 (69 ) Interest received 1 — 1 Tax paid on operating activities (147 ) — (147 ) Net cash from operating activities 634 (57 ) 577 Purchase of intangible assets (229 ) 57 (172 ) Other cash flows from investing activities (34 ) — (34 ) Net cash from investing activities (263 ) 57 (206 ) Net cash from financing activities (446 ) — (446 ) Net movement in cash and cash equivalents in the year (75 ) — (75 ) Cash and cash equivalents at beginning of the year 117 — 117 Exchange rate effects 16 — 16 Cash and cash equivalents at end of the year 58 — 58 Impact of IFRS 15 on basic and diluted earnings per ordinary share Year ended 31 December 2017 As previously IFRS 15 As Basic earnings per ordinary share 306.7 (26.9 ) 279.8 Diluted earnings per ordinary share 305.2 (26.8 ) 278.4
Amendment to IFRS 2 [member]
Statement [LineItems]
Adoption of new accounting standards and other presentational changes	Amendments to IFRS 2 From 1 January 2018 the Group has applied Amendments to IFRS 2 ‘Classification and Measurement of Share-Based Payment Transactions’. The amendments address the effects of vesting conditions on the measurement of cash-settled share-based payment transactions; the classification of a share-based payment transaction with net settlement features for withholding tax obligations; and accounting where a modification to the terms and conditions of a share-based payment transaction changes its classification from cash-settled to equity-settled. Adoption of this amendment has had no impact on the Financial Statements.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2018
Other changes [member]
Statement [LineItems]
Adoption of new accounting standards and other presentational changes	Prior year comparatives have been restated to reflect these presentational changes and the impact on the Group income statement for the years ended 31 December 2017 and 31 December 2016 is as follows: Year ended 31 December 2017 Year ended 31 December 2016 Managed InterContinental Total Managed InterContinental Total Revenue from fee business (163 ) (25 ) (188 ) (162 ) (23 ) (185 ) Revenue from owned, leased and managed lease hotels 163 — 163 162 — 162 System Fund revenues — 25 25 — 23 23 Total revenue — — — — — — Cost of sales — 25 25 — 23 23 System Fund expenses — (25 ) (25 ) — (23 ) (23 ) Operating profit — — — — — — New standards issued but not yet effective
IFRS 16 [member]
Statement [LineItems]
Adoption of new accounting standards and other presentational changes	If the results for the year ended 31 December 2018 had been reported under IFRS 16, the estimated impacts would have been as follows: $m Cost of sales 18 Administrative expenses 33 Depreciation and amortisation (34 ) Interest expense (19 ) Tax 1 Total profit impact (1) Leased assets 323 Deferred tax assets 3 Other assets (2 ) Lease liabilities (431 ) Deferred tax liabilities 7 Other liabilities 31 Net assets impact (69 )
IFRS 15 [member]
Statement [LineItems]
Impact of IFRS 15 on Financial Statements	Impact of IFRS 15 and other presentational changes on the Group income statement Year ended 31 December 2017 As previously IFRS 15 – IFRS 15 – Other As Revenue from fee business 1,600 (33 ) — (188 ) 1,379 Revenue from owned, leased and managed lease hotels 184 4 — 163 351 System Fund revenues — — 1,217 25 1,242 Reimbursement of costs — 1,103 — — 1,103 Total revenue 1,784 1,074 1,217 — 4,075 Cost of sales (608 ) 12 — 25 (571 ) System Fund expenses — — (1,251 ) (25 ) (1,276 ) Reimbursed costs — (1,103 ) — — (1,103 ) Administrative expenses (328 ) (9 ) — — (337 ) Share of gains/(losses) of associates and joint ventures 3 — — — 3 Other operating income 11 — — — 11 Depreciation and amortisation (103 ) 25 — — (78 ) Operating profit before exceptional items 759 (1 ) (34 ) — 724 Impairment charges (18 ) — — — (18 ) Other exceptional items 22 — — — 22 Operating profit 763 (1 ) (34 ) — 728 Financial income 4 — — — 4 Financial expenses (89 ) — 13 — (76 ) Tax (85 ) (28 ) (2 ) — (115 ) Profit after tax 593 (29 ) (23 ) — 541 Impact of IFRS 15 on the Group statement of comprehensive income Year ended 31 December 2017 As previously IFRS 15 As Profit for the year 593 (52 ) 541 Exchange losses on retranslation of foreign operations, net of related tax credit of $1m (77 ) (11 ) (88 ) Other items (47 ) — (47 ) Total comprehensive income for the year 469 (63 ) 406 Impact of IFRS 15 on the Group statement of financial position 31 December 2017 As previously IFRS 15 As Goodwill and other intangible assets 1,467 (500 ) 967 Deferred tax assets 56 19 75 Contract costs — 51 51 Contract assets — 241 241 Other non-current 813 — 813 Total non-current 2,336 (189 ) 2,147 Contract costs — 7 7 Contract assets — 17 17 Other current assets 839 — 839 Total current assets 839 24 863 Total assets 3,175 (165 ) 3,010 Loyalty programme liability (343 ) 343 — Trade and other payables (768 ) 171 (597 ) Deferred revenue — (490 ) (490 ) Other current liabilities (193 ) — (193 ) Total current liabilities (1,304 ) 24 (1,280 ) Loyalty programme liability (417 ) 417 — Trade and other payables (121 ) 85 (36 ) Deferred revenue — (867 ) (867 ) Deferred tax liabilities (157 ) 56 (101 ) Other non-current (2,027 ) — (2,027 ) Total non-current (2,722 ) (309 ) (3,031 ) Total liabilities (4,026 ) (285 ) (4,311 ) Net liabilities (851 ) (450 ) (1,301 ) Equity share capital 154 — 154 Capital redemption reserve 10 — 10 Shares held by employee share trusts (5 ) — (5 ) Other reserves (2,874 ) — (2,874 ) Fair value reserve 79 — 79 Currency translation reserve 373 4 377 Retained earnings 1,405 (454 ) 951 IHG shareholders’ equity (858 ) (450 ) (1,308 ) Non-controlling 7 — 7 Total equity (851 ) (450 ) (1,301 ) Impact of IFRS 15 on the Group statement of cash flows Year ended 31 December 2017 As previously IFRS 15 As Profit for the year 593 (52 ) 541 Adjustments reconciling profit for the year to cash flow from operations before contract acquisition costs 263 45 308 Cash flow from operations before contract acquisition costs 856 (7 ) 849 Contract acquisition costs, net of repayments — (57 ) (57 ) Cash flow from operations 856 (64 ) 792 Interest paid (76 ) 7 (69 ) Interest received 1 — 1 Tax paid on operating activities (147 ) — (147 ) Net cash from operating activities 634 (57 ) 577 Purchase of intangible assets (229 ) 57 (172 ) Other cash flows from investing activities (34 ) — (34 ) Net cash from investing activities (263 ) 57 (206 ) Net cash from financing activities (446 ) — (446 ) Net movement in cash and cash equivalents in the year (75 ) — (75 ) Cash and cash equivalents at beginning of the year 117 — 117 Exchange rate effects 16 — 16 Cash and cash equivalents at end of the year 58 — 58
Impact of IFRS 15 on Basic and Diluted Earnings per Ordinary Share	Impact of IFRS 15 on basic and diluted earnings per ordinary share Year ended 31 December 2017 As previously IFRS 15 As Basic earnings per ordinary share 306.7 (26.9 ) 279.8 Diluted earnings per ordinary share 305.2 (26.8 ) 278.4

Segmental information (Tables)

Segmental information (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Information by Reportable Segment	Following this reorganisation, the management of the Group’s operations, excluding Central functions, is organised within three geographical regions: • Americas; • EMEAA; and • Greater China. These, together with Central functions, comprise the Group’s four reportable segments. Each of the geographical regions is led by its own Chief Executive Officer who reports to the Group Chief Executive Officer. No operating segments have been aggregated to form these reportable segments. Central functions include costs of global functions including technology, sales and marketing, finance, human resources and corporate services; Central revenue arises principally from technology fee income. Management monitors the operating results of the geographical regions and Central functions separately for the purpose of making decisions about resource allocation and performance assessment. The System Fund is not viewed as being part of the Group’s core operations as IHG is unable to profit from its activities. As such, its results are not regularly reviewed by the Chief Operating Decision Maker (CODM) and it does not constitute an operating segment under IFRS 8. Similarly, reimbursements of costs are not reported to the CODM and so are not included within the reportable segments. Segmental performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the Consolidated Financial Statements, excluding System Fund and exceptional items. Group financing activities and income taxes are managed on a group basis and are not allocated to reportable segments. Comparatives have been restated for IFRS 15 and presentational changes (see pages 109-114) Revenue 2018 2017 2016 Americas 1,051 999 969 EMEAA 569 457 439 Greater China 143 117 112 Central 170 157 147 Revenue from reportable segments 1,933 1,730 1,667 System Fund revenues 1,233 1,242 1,199 Reimbursement of costs 1,171 1,103 1,046 Total revenue 4,337 4,075 3,912 Profit 2018 2017 2016 Americas 662 637 626 EMEAA 202 171 157 Greater China 69 52 46 Central (117 ) (102 ) (123 ) Operating profit from reportable segments 816 758 706 System Fund (146 ) (34 ) 35 Exceptional items (note 6) (104 ) 4 (29 ) Operating profit 566 728 712 Net finance costs (81 ) (72 ) (80 ) Profit before tax 485 656 632 Tax (133 ) (115 ) (173 ) Profit for the year 352 541 459 All items above relate to continuing operations. Assets 2018 2017 Americas 1,568 1,500 EMEAA 666 504 Greater China 110 105 Central 579 541 Segment assets 2,923 2,650 Unallocated assets: Derivative financial instruments 8 — Tax receivable 58 117 Deferred tax assets 60 75 Cash and cash equivalents 704 168 Total assets 3,753 3,010 Liabilities 2018 2017 Americas (676 ) (620 ) EMEAA (241 ) (232 ) Greater China (61 ) (64 ) Central 0 — Segment liabilities (978 ) (916 ) Unallocated liabilities: Loyalty and co-brand (1,291 ) (1,186 ) Loans and other borrowings (2,249 ) (2,019 ) Tax payable (50 ) (89 ) Deferred tax liabilities (131 ) (101 ) Deferred and contingent purchase consideration (131 ) — Total liabilities (4,830 ) (4,311 ) Other segmental information Year ended 31 December 2018 Americas EMEAA Greater $m Central Group Capital expenditure (see below) 74 33 2 134 243 Non-cash Depreciation and amortisation a 27 8 3 42 80 Share-based payments cost 8 4 3 12 27 Share of losses/(gains) of associates and joint ventures 6 (5 ) 0 0 1 Year ended 31 December 2017 (Restated) Americas EMEAA Greater Central Group Capital expenditure (see below) 120 26 2 188 336 Non-cash Depreciation and amortisation a 23 7 1 47 78 Share-based payments cost 6 4 3 8 21 Share of losses/(gains) of associates and joint ventures 1 (4 ) — — (3 ) Impairment charges 18 — — — 18 Year ended 31 December 2016 (Restated) Americas EMEAA Greater Central Group Capital expenditure 67 22 1 148 238 Non-cash Depreciation and amortisation a 21 7 1 46 75 Share-based payments cost 6 4 3 4 17 Share of losses/(gains) of associates and joint ventures 7 (5 ) — — 2 Impairment charges 16 — — — 16 a Included in the $80m (2017: $78m, 2016: $75m) of depreciation and amortisation is $61m (2017: $53m, 2016: $54m) relating to administrative expenses and $19m (2017: $25m, 2016: $21m) relating to cost of sales. A further $45m of depreciation and amortisation was recorded within System Fund expenses (2017: $36m, 2016: $31m). Reconciliation of capital expenditure Year ended 31 December 2018 Americas EMEAA Greater $m Central Group Capital expenditure per management reporting 74 33 2 134 243 Contract acquisition costs (32 ) (26 ) 0 0 (58 ) Landlord contributions to property, plant and equipment 0 0 0 8 8 Timing differences and other adjustments 1 0 0 0 1 Additions per the Financial Statements 43 7 2 142 194 Comprising additions to: Property, plant and equipment 13 2 2 30 47 Intangible assets 0 0 0 112 112 Investment in associates and joint ventures 3 0 0 0 3 Other financial assets 27 5 0 0 32 43 7 2 142 194 Year ended 31 December 2017 (Restated) Americas EMEAA Greater Central Group Capital expenditure per management reporting 120 26 2 188 336 Contract acquisition costs (36 ) (21 ) — — (57 ) Landlord contributions to property, plant and equipment — — — 14 14 Timing differences and other adjustments (12 ) — — (1 ) (13 ) Additions per the Financial Statements 72 5 2 201 280 Comprising additions to: Property, plant and equipment 10 — 2 32 44 Intangible assets 3 — — 169 172 Investment in associates and joint ventures 47 — — — 47 Other financial assets 12 5 — — 17 72 5 2 201 280
Summary of Geographical Information	Geographical information Year ended Year ended Year ended Revenue United Kingdom 151 74 72 United States 1,950 1,845 1,750 China 222 201 192 Rest of World 781 713 699 3,104 2,833 2,713 System Fund (note 32) 1,233 1,242 1,199 4,337 4,075 3,912 For the purposes of the above table, hotel revenue is determined according to the location of the hotel and other revenue is attributed to the country of origin. In addition to the United Kingdom, revenue relating to an individual country is separately disclosed when it represents 10% or more of total revenue. System Fund revenues are not included in the geographical analysis as the Group does not monitor the Fund’s revenue by location of the hotel, or in the case of the loyalty programme, according to the location where members consume their rewards. 31 December $m 31 December Non-current United Kingdom 148 52 United States 1,510 1,476 Rest of World 361 297 2,019 1,825

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Group Revenue Disaggregated By Type of Revenue Stream and By Reportable Segment	The following table presents Group revenue disaggregated by type of revenue stream and by reportable segment: Year ended 31 December 2018 Americas EMEAA Greater Central Group Franchise and base management fees 835 227 94 0 1,156 Incentive management fees 18 93 49 0 160 Central revenue 0 0 0 170 170 Revenue from fee business 853 320 143 170 1,486 Revenue from owned, leased and managed lease hotels 198 249 0 0 447 1,051 569 143 170 1,933 System Fund revenues (note 32) 1,233 Reimbursement of costs 1,171 Total revenue 4,337 Year ended 31 December 2017 Americas EMEAA Greater Central Group Franchise and base management fees 795 204 73 — 1,072 Incentive management fees 16 90 44 — 150 Central revenue — — — 157 157 Revenue from fee business 811 294 117 157 1,379 Revenue from owned, leased and managed lease hotels 188 163 — — 351 999 457 117 157 1,730 System Fund revenues (note 32) 1,242 Reimbursement of costs 1,103 Total revenue 4,075 Year ended 31 December 2016 Americas EMEAA Greater Central Group Franchise and base management fees 781 194 71 — 1,046 Incentive management fees 15 80 41 — 136 Central revenue — — — 147 147 Revenue from fee business 796 274 112 147 1,329 Revenue from owned, leased and managed lease hotels 173 165 — — 338 969 439 112 147 1,667 System Fund revenues (note 32) 1,199 Reimbursement of costs 1,046 Total revenue 3,912
Summary of Information About Trade Receivables, Contract Assets, and Deferred Revenue	The following tables present information about trade receivables, contract assets, and deferred revenue: Note 2018 $m 2017 Trade receivables 16 474 452 Contract assets 290 258 Deferred revenue 1,506 1,357
Summary of Information About Contract Assets	2018 $m 2017 At 1 January 258 198 Costs paid 58 73 Recognised as a deduction to revenue (19 ) (17 ) Repayments (2 ) — Exchange and other adjustments (5 ) 4 At 31 December 290 258 Analysed as: Current 20 17 Non-current 270 241 290 258
Summary of Changes in Deferred Revenue	Loyalty Other co-brand $m Application & re-licensing $m Other Total At 1 January 2018 1,057 88 163 49 1,357 Acquisition of businesses 0 0 0 8 8 Increase in deferred revenue 540 0 36 67 643 Recognised as revenue (416 ) (11 ) (23 ) (47 ) (497 ) Exchange and other adjustments 0 0 (1 ) (4 ) (5 ) At 31 December 2018 1,181 77 175 73 1,506 Analysed as: Current 491 11 23 47 572 Non-current 690 66 152 26 934 1,181 77 175 73 1,506 Loyalty Other co-brand Application & re-licensing Other Total At 1 January 2017 1,033 100 148 33 1,314 Increase in deferred revenue 480 — 39 34 553 Recognised as revenue (456 ) (12 ) (24 ) (18 ) (510 ) At 31 December 2017 1,057 88 163 49 1,357 Analysed as: Current 422 11 24 33 490 Non-current 635 77 139 16 867 1,057 88 163 49 1,357
Amounts Received and Not Yet Recognized Related to Performance Obligations	Amounts received and not yet recognised related to performance obligations that were unsatisfied at 31 December 2018 are as follows: 2018 2017 Expect to be recognised in: Loyalty co-brand Other Total Loyalty co-brand Other Total Less than 1 year 502 70 572 433 57 490 Between 1 and 2 years 257 31 288 221 29 250 Between 2 and 3 years 158 26 184 137 24 161 Between 3 and 4 years 106 22 128 95 22 117 Between 4 and 5 years 75 20 95 69 20 89 More than 5 years 160 79 239 190 60 250 1,258 248 1,506 1,145 212 1,357
Movements in Contract Costs, Typically Developer Commissions	Movements in contract costs, typically developer commissions, are as follows: 2018 2017 At 1 January 58 53 Costs incurred 9 12 Amortisation (7 ) (7 ) At 31 December 60 58 Analysed as: Current 5 7 Non-current 55 51 60 58

Staff costs and Directors' em_2

Staff costs and Directors' emoluments (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Staff Costs	2018 2017 2016 Staff a Costs Wages and salaries 1,956 1,868 1,738 Social security costs 127 106 106 Pension and other post-retirement benefits: Defined benefit plans (note 25) 19 5 5 Defined contribution plans 63 61 58 2,165 2,040 1,907 Analysed as: Costs borne by IHG a 708 645 594 Costs borne by the System Fund b 347 339 311 Costs reimbursed 1,110 1,056 1,002 2,165 2,040 1,907
Summary of Average Number of Employees	2018 2017 2016 Average number of employees, including part-time employees Employees whose costs are borne by IHG: Americas 2,225 2,149 2,121 EMEAA 3,255 2,267 2,380 Greater China 324 294 299 Central 1,794 1,948 1,787 7,598 6,658 6,587 Employees whose costs are borne by the System Fund 5,214 5,555 5,434 Employees whose costs are reimbursed 22,518 22,577 22,002 35,330 34,790 34,023
Summary of Director's Emoluments	2018 2017 2016 Directors’ emoluments Base salaries, fees, performance payments and benefits 7.1 4.9 6.1

Auditor's remuneration paid t_2

Auditor's remuneration paid to Ernst & Young LLP (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Auditor's Remuneration Paid	2018 2017 2016 Audit of the Financial Statements a 3.3 3.0 2.4 Audit of subsidiaries 2.9 2.2 2.2 Audit-related assurance services 0.2 0.2 0.2 Other assurance services 1.3 1.0 1.2 Tax compliance 0 0.1 0.4 Tax advisory 0 — 0.1 Other non-audit 0.1 0.2 0.1 7.8 6.7 6.6 a Includes $0.4m (2017: $0.5m, 2016: $nil) of additional fees for specific procedures performed in relation to the implementation of new accounting standards.

Exceptional items (Tables)

Exceptional items (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Exceptional Items	2018 2017 2016 Exceptional items before tax Administrative expenses: Acquisition and integration costs a (15 ) (15 ) (13 ) Litigation b (18 ) — — Reorganisation costs c (56 ) (36 ) — Pension settlement cost d (15 ) — — (104 ) (51 ) (13 ) Other operating income and expenses: Gain on disposal of equity securities measured at fair value (note (15)) 0 73 — 0 73 — Impairment charges: Associates (note (14)) 0 (18 ) (16 ) 0 (18 ) (16 ) (104 ) 4 (29 ) Tax Tax on exceptional items e 22 (2 ) 12 Exceptional tax f 5 90 — 27 88 12 Exceptional items before tax analysed as: Americas (36 ) 37 (29 ) EMEAA (12 ) (4 ) — Greater China (1 ) — — Central (55 ) (29 ) — (104 ) 4 (29 ) a In 2018, relates to the acquisitions of Regent, (see note 11), the UK portfolio (see note 11), Six Senses (see note 33) and, in 2017 and 2016, related to the cost of integrating Kimpton into the operations of the Group. Kimpton was acquired on 16 January 2015 and the integration programme was completed in 2017. b Primarily relates to a material settlement agreed in respect of a lawsuit filed against the Group in the Americas region, together with associated legal fees. c In September 2017, the Group launched a comprehensive efficiency programme funding a series of new strategic initiatives to drive an acceleration in IHG’s future growth. The programme is centred around strengthening the Group’s organisational structure to redeploy resources to leverage scale in the highest opportunity markets and segments. The programme is expected to be completed in 2019. The cost includes consultancy fees of $25m (2017: $24m) and severance costs of $18m (2017: $8m). An additional $47m (2017: $9m) has been charged to the System Fund. d Arises from the termination of the US funded Inter-Continental Hotels Pension Plan (see note (25)). e In 2018, comprises a current tax credit of $11m on reorganisation costs (2017: $13m), a $5m current tax credit in respect of litigation costs, a $6m tax credit ($5m current tax and $1m deferred tax) arising from the US pension settlement, a $2m current tax credit in respect of acquisition costs and a $2m prior year current tax charge on the sale of a minority investment in 2017 (2017: $28m). In 2017 there was also a $7m (2016: $6m) deferred tax credit in respect of the impairment charge relating to the InterContinental Barclay associate, and a $6m (2016: $5m) deferred tax credit on Kimpton integration costs. In 2016 there was also a $1m credit in respect of other items. f In 2018, $5m (2017: $32m current tax charge) relates to a prior year current tax credit in respect of the “transition tax” introduced in December 2017 as a result of significant US tax reform. 2017 has been restated to reflect the re-measurement arising from the significant US tax reform on the deferred taxes created or eliminated by IFRS 15. The 2017 restated amounts include a $112m deferred tax credit as a result of the US tax reform and a $10m deferred tax credit representing a reduction in the Group’s unremitted earnings provision.

Finance costs (Tables)

Finance costs (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Financial Income and Expenses	2018 2017 2016 Financial income Interest income on deposits 2 1 3 Interest income on loans and receivables 3 3 3 5 4 6 Financial expenses Interest expense on borrowings 66 62 71 Finance charge payable under finance leases 20 20 20 Capitalised interest (5 ) (6 ) (5 ) Change in fair value of deferred and contingent purchase consideration 5 — — 86 76 86

Tax (Tables)

Tax (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Tax on Profit	Tax on profit 2018 2017 2016 Income tax UK corporation tax at 19.00% (2017: 19.25%, 2016: 20.00%): Current period 10 10 10 Benefit of tax reliefs on which no deferred tax previously recognised 0 — (7 ) Adjustments in respect of prior periods 4 (2 ) (1 ) 14 8 2 Foreign tax: Current period 95 210 151 Benefit of tax reliefs on which no deferred tax previously recognised (1 ) (13 ) — Adjustments in respect of prior periods a (13 ) 2 (97 ) 81 199 54 Total current tax 95 207 56 Deferred tax: Origination and reversal of temporary differences 40 (8) 54 Changes in tax rates and tax laws b 1 (59) (2) Adjustments to estimated recoverable deferred tax assets c (2 ) (9) (25) Adjustments in respect of prior periods a (1 ) (16) 90 Total deferred tax 38 (92) 117 Total income tax charge for the year 133 115 173 Further analysed as tax relating to: Profit before exceptional items d 160 203 185 Exceptional items: Tax on exceptional items (note 6) (22 ) 2 (12 ) Exceptional tax (note 6) (5 ) (90 ) — 133 115 173 a In 2016, included $83m in respect of a change in tax treatment being approved by the US tax authority. b In 2017, predominantly reflects a change in US tax rates following significant US tax reforms. c Represents a re-assessment off-balance d Includes $94m (2017: $157m, 2016: $160m) in respect of US taxes.
Summary of Reconciliation of Tax Charge Including Gain on Disposal of Assets	Total a Before exceptional items and System Fund b 2018 2017 2016 2018 2017 2016 Reconciliation of tax charge UK corporation tax at standard rate 19.0 19.3 20.0 19.0 19.3 20.0 Tax credits (0.5 ) (0.5 ) (2.2 ) (0.3 ) (0.5 ) (2.2 ) System Fund results d 5.0 0.9 (1.2 ) (0.5 ) (0.4 ) (0.2 ) Other permanent differences 0.6 0.8 3.5 0.3 0.6 3.6 Non-recoverable e 0.7 0.3 0.7 0.5 0.3 0.7 Net effect of different rates of tax in overseas businesses c 4.6 14.6 12.6 3.8 13.7 13.4 Effects of changes in tax rates resulting from significant US tax reform 0 (9.3 ) — 0 — — Release of provision for taxation on unremitted earnings following significant US tax reform 0 (7.8 ) — 0 — — Transition tax liability arising from significant US tax reform 0 4.8 — 0 — — Effect of other changes in tax rates and tax laws 0.3 0.3 0.3 0.2 0.3 0.3 Benefit of tax reliefs on which no deferred tax previously recognised (0.4 ) (1.9 ) (1.1 ) (0.3 ) (1.8 ) (1.1 ) Effect of adjustments to estimated recoverable deferred tax assets 0.1 (1.4 ) (4.0 ) 0.1 (1.3 ) (4.0 ) Adjustment to tax charge in respect of prior periods (2.0 ) (2.6 ) (1.2 ) (1.0 ) (1.1 ) (1.1 ) 27.4 17.5 27.4 21.8 29.1 29.4 a Calculated in relation to total profits including exceptional items. b Calculated in relation to profits excluding exceptional items and System Fund earnings. c Before exceptional items and System Fund includes 4.2%pt (2017: 13.3%pt, 2016: 12.2%pt) driven by the relatively high US federal tax rate. d The System Fund results are, in general, not subject to taxation. e In 2018, IHG recognised a benefit in respect of the offset of foreign taxes arising in 2018 against its 2017 tax. The Group does not anticipate such benefit in future periods, leading to an increase in irrecoverable tax by up to 2%pts on to the underlying rate before exceptional items and System Fund.
Reconciliation Between Total Tax Rate and Tax Rate Before Exceptional Items and System Fund	A reconciliation between total tax rate and tax rate before exceptional items and System Fund is shown below: 2018 2017 Restated 2016 Restated Profit Tax Rate % Profit Tax Rate Profit Tax Rate Group income statement 485 133 27.4 656 115 17.5 632 173 27.4 Adjust for: Exceptional items and tax (note 6) 104 27 0 (4 ) 88 29 12 System Fund revenue (1,233 ) 0 0 (1,242 ) — (1,199 ) — System Fund expenses 1,379 0 0 1,276 — 1,164 — Other 0 0 0 — (3 ) — (1 ) 735 160 21.8 686 200 29.1 626 184 29.4
Summary of Reconciliation of Tax Paid to Total Tax Charge in Income Statement	A reconciliation of tax paid to the total tax charge in the income statement follows: 2018 2017 2016 Current tax charge in the income statement 95 207 56 Current tax credit in the statement of comprehensive income (1 ) — (12 ) Current tax credit taken directly to equity (8 ) (12 ) (8 ) Total current tax charge 86 195 36 Movements to tax contingencies within the income statement a 4 3 11 Timing differences of cash tax paid and foreign exchange differences b (22 ) (26 ) 83 Tax paid per cash flow 68 172 130 a Tax contingency movements are included within the current tax charge but do not impact cash tax paid in the year. b The timing difference in 2016 was predominantly in respect of the US where the payment regulations resulted in a large overpayment in the year.
Summary of Deferred Tax	Deferred tax Property, Other intangible assets a Application a Deferred Deferred Losses Employee Undistributed b Other short-term a,c Total a At 1 January 2017 120 (5 ) (36 ) 52 78 (44 ) (27 ) 59 (96 ) 101 Income statement c (22 ) 13 11 (18 ) (24 ) 1 (4 ) (61 ) 12 (92 ) Statement of comprehensive income — — — — — — 10 (1 ) 4 13 Statement of changes in equity — — — — — — — — 3 3 Exchange and other adjustments — (1 ) — — — 3 1 3 (5 ) 1 At 31 December 2017 98 7 (25 ) 34 54 (40 ) (20 ) — (82 ) 26 Income statement 26 9 (4 ) 1 2 4 0 2 (2 ) 38 Assets of businesses acquired (4 ) 11 0 0 0 0 0 0 (10 ) (3 ) Statement of comprehensive income 0 0 0 0 0 0 2 0 2 4 Statement of changes in equity 0 0 0 0 0 0 0 0 5 5 Exchange and other adjustments 0 0 0 0 0 1 0 0 0 1 At 31 December 2018 120 27 (29 ) 35 56 (35 ) (18 ) 2 (87 ) 71 a Restated for the adoption of IFRS 15. b In 2017, release largely as a result of the impact of the new US transition tax charge. c Primarily relates to provisions, accruals, amortisation and share-based payments and contingent purchase consideration. d Movements largely reflect the impact of significant US tax reform enacted in 2017.
Summary of Deferred Taxes by Territory	The closing balance is further analysed by key territory as follows: Property, Other $m Application $m Deferred $m Deferred Losses Employee Undistributed Other Total UK (7 ) (4 ) 1 0 0 (15 ) (4 ) 0 (24 ) (53 ) US 127 27 (34 ) 35 56 (16 ) (14 ) 2 (59 ) 124 Other 0 4 4 0 0 (4 ) 0 0 (4 ) 0 120 27 (29 ) 35 56 (35 ) (18 ) 2 (87 ) 71
Summary of Deferred Tax Balance After Offset of Assets and Liabilities	The analysis of the deferred tax balance after considering the offset of assets and liabilities within entities where there is a legal right to do so is as follows: 2018 2017 Analysed as: Deferred tax assets (60 ) (75 ) Deferred tax liabilities 131 101 71 26
Summary of Unrecognised Deferred Tax Position	The total unrecognised deferred tax position is as follows: Gross Unrecognised deferred tax 2018 2017 2018 $m 2017 Revenue losses 448 452 67 76 Capital losses 516 515 90 99 Total losses 964 967 157 175 Other a 25 35 6 9 Total 989 1,002 163 184 a Primarily relates to costs incurred in prior years for which relief has not been obtained.
Summary of Unrecognized Deferred Tax Based on Expiry Date	There is no expiry date to any of the above unrecognised assets other than for the losses as shown in the table below: Gross Unrecognised deferred tax 2018 2017 2018 $m 2017 Expiry date: 2021 28 21 6 5 2022 10 11 2 3 2023 1 1 0 — 2024 4 20 0 1 2025 92 92 21 23 After 2025 46 26 3 3

Dividends (Tables)

Dividends (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Dividends Paid and Proposed	2018 2017 2016 2018 2017 2016 Paid during the year: Final (declared for previous year) 71.0 64.0 57.5 130 127 137 Interim 36.3 33.0 30.0 69 62 56 Special (note 27) 0 202.5 632.9 0 404 1,500 107.3 299.5 720.4 199 593 1,693 Proposed (not recognised as a liability at 31 December): Final 78.1 71.0 64.0 141 135 126

Earnings per ordinary share (Ta

Earnings per ordinary share (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Earnings Per Ordinary Share	Continuing and total operations 2018 2017 2016 Basic earnings per ordinary share Profit available for equity holders ($m) 351 540 456 Basic weighted average number of ordinary shares (millions) 190 193 212 Basic earnings per ordinary share (cents) 184.7 279.8 215.1 Diluted earnings per ordinary share Profit available for equity holders ($m) 351 540 456 Diluted weighted average number of ordinary shares (millions) 192 194 214 Diluted earnings per ordinary share (cents) 182.8 278.4 213.1 Adjusted earnings per ordinary share Profit available for equity holders ($m) 351 540 456 Adjusting items: System Fund revenues and expenses ($m) 146 34 (35 ) Interest attributable to the System Fund ($m) (note 7) (19 ) (13 ) (7 ) Tax attributable to the System Fund ($m) 0 3 1 Exceptional items before tax ($m) (note 6) 104 (4 ) 29 Tax on exceptional items ($m) (note 6) (22 ) 2 (12 ) Exceptional tax ($m) (note 6) (5 ) (90 ) — Adjusted earnings ($m) 555 472 432 Basic weighted average number of ordinary shares (millions) 190 193 212 Adjusted earnings per ordinary share (cents) 292.1 244.6 203.8 Adjusted diluted earnings per ordinary share Adjusted earnings ($m) 555 472 432 Diluted weighted average number of ordinary shares (millions) 192 194 214 Adjusted diluted earnings per ordinary share (cents) 289.1 243.3 201.9 2018 2017 2016 Diluted weighted average number of ordinary shares is calculated as: Basic weighted average number of ordinary shares 190 193 212 Dilutive potential ordinary shares 2 1 2 192 194 214

Acquisition of businesses (Tabl

Acquisition of businesses (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Acquisition Date Fair Value of Each Major Class of Consideration Transferred	The following table summarises the acquisition date fair value of each major class of consideration transferred. $m Cash paid on acquisition 13 Deferred consideration a 22 Contingent consideration b 53 Total purchase consideration 88 a Comprises the present value of $13m payable in 2021 and $13m payable in 2024. b Comprises the present value of the expected amounts payable on exercise of the put and call options, assuming $39m is paid in 2026 to acquire an additional 25% of RHW with the remaining 24% acquired in 2028 for $42m. The amount payable on exercise of the options is based on the annual trailing revenue of RHW, with a floor applied. The range of possible outcomes is $81m to $261m (undiscounted). The final put and call options are exercisable in 2033. The value of the contingent consideration is subject to periodic re-assessment as interest rates and RHW revenue expectations change. The following table summarises the acquisition date fair value of each major class of consideration transferred. $m Cash paid on acquisition 9 Working capital settlement due a (3 ) Contingent consideration b 56 Total purchase consideration 62 a Subject to final agreement and receivable in early 2019. b Comprises the present value of the above-market element of the expected lease payments over the 25 year lives of the hotel lease agreements. The undiscounted amount is $217m. The value of the contingent consideration has been assessed with the assistance of professional third party advisors and is subject to periodic re-assessment as interest rates and expected lease payments change. The above market assessment has been determined by comparing the expected lease payments as a percentage of forecast hotel operating profit (before depreciation and rent) with market metrics, on a lease by lease basis. There is no floor to the amount payable and no maximum amount.
Summary of Fair Value of Identifiable Assets Acquired and Liabilities Assumed	The fair values of the identifiable assets and liabilities of Regent at the date of acquisition were as follows: $m Identifiable intangible assets: Brands 57 Management contracts 6 Property, plant and equipment 1 Deferred tax liability (11 ) Net identifiable assets acquired 53 Goodwill 35 Total purchase consideration 88 The fair values of the identifiable assets and liabilities of the UK portfolio at the date of acquisition were as follows: $m Identifiable intangible assets: Brands 1 Property, plant and equipment 25 Inventories 1 Trade and other receivables 11 Cash and cash equivalents 2 Trade and other payables (18 ) Deferred revenue (8 ) Stamp duty liability a (14 ) Deferred tax asset 14 Net identifiable assets acquired 14 Goodwill 48 Total purchase consideration 62 a The stamp duty liability was settled post-acquisition.
Summary of Cash Flows Relating to Acquisitions	Cash flows relating to acquisitions $m Regent Cash paid on acquisition 13 UK portfolio Cash paid on acquisition 9 Contingent consideration paid 4 Settlement of stamp duty liability 14 Less: cash and cash equivalents acquired (2 ) 25 Net cash outflow arising on acquisitions 38

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Property, Plant and Equipment	Land Fixtures, Total Cost At 1 January 2017 378 429 807 Additions 9 35 44 Fully depreciated assets written off — (19 ) (19 ) Disposals — (4 ) (4 ) Exchange and other adjustments 1 8 9 At 31 December 2017 388 449 837 Acquisition of businesses (note 11) — 26 26 Additions 8 39 47 Fully depreciated assets written off (11 ) (167 ) (178 ) Disposals — (29 ) (29 ) Exchange and other adjustments (3 ) (4 ) (7 ) At 31 December 2018 382 314 696 Depreciation and impairment At 1 January 2017 (78 ) (310 ) (388 ) Provided (7 ) (28 ) (35 ) System Fund expense — (6 ) (6 ) Fully depreciated assets written off — 19 19 Disposals — 3 3 Exchange and other adjustments (1 ) (4 ) (5 ) At 31 December 2017 (86 ) (326 ) (412 ) Provided (6 ) (34 ) (40 ) System Fund expense — (8 ) (8 ) Fully depreciated assets written off 11 167 178 Disposals — 25 25 Exchange and other adjustments — 8 8 At 31 December 2018 (81 ) (168 ) (249 ) Net book value At 31 December 2018 301 146 447 At 31 December 2017 302 123 425 At 1 January 2017 300 119 419
Summary of Net Book Value of Property, Plant and Equipment	The table below analyses the net book value of the Group’s property, plant and equipment by operating segment at 31 December 2018: Americas EMEAA Greater Central Total Land and buildings 289 0 0 12 301 Fixtures, fittings and equipment 40 34 0 72 146 329 34 0 84 447

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Goodwill and Other Intangible Assets	Goodwill Brands Software Management $m Other Total Cost At 1 January 2017 370 193 583 71 10 1,227 Additions — — 168 — 4 172 Capitalised interest — — 6 — — 6 Disposals — — (14 ) — — (14 ) Exchange and other adjustments 7 — 2 — (1 ) 8 At 31 December 2017 377 193 745 71 13 1,399 Acquisition of businesses (note 11) 83 58 0 6 0 147 Additions 0 0 107 0 5 112 Capitalised interest 0 0 5 0 0 5 Disposals 0 0 (72 ) 0 0 (72 ) Exchange and other adjustments (5 ) (1 ) (4 ) 0 0 (10 ) At 31 December 2018 455 250 781 77 18 1,581 Amortisation and impairment At 1 January 2017 (138 ) — (223 ) (5 ) (3 ) (369 ) Provided — — (40 ) (2 ) (1 ) (43 ) System Fund expense — — (30 ) — — (30 ) Disposals — — 14 — — 14 Exchange and other adjustments (2 ) — (2 ) — — (4 ) At 31 December 2017 (140 ) — (281 ) (7 ) (4 ) (432 ) Provided 0 0 (36 ) (3 ) (1 ) (40 ) System Fund expense 0 0 (37 ) 0 0 (37 ) Disposals 0 0 67 0 0 67 Exchange and other adjustments (2 ) 0 6 0 0 4 At 31 December 2018 (142 ) 0 (281 ) (10 ) (5 ) (438 ) Net book value At 31 December 2018 313 250 500 67 13 1,143 At 31 December 2017 237 193 464 64 9 967 At 1 January 2017 232 193 360 66 7 858
Summary of Carrying Value of Goodwill and Indefinite Life Brands Allocated to Cash-generating Units for Impairment Testing	The year-end 2018 2017 Goodwill Brands Goodwill Brands CGU Americas Managed 69 203 63 193 Americas Franchised 37 0 37 — EMEAA – Europe Managed 29 13 21 — EMEAA – Europe Franchised 10 0 10 — EMEAA – rest of region 113 23 106 — Greater China 7 11 — — Allocated to CGUs (including Regent) 265 250 237 193 UK portfolio 48 0 — — 313 250 237 193
Summary of Terminal Growth Rates and Discount Rates Used in Impairment Tests	The terminal growth rates and discount rates used, which are considered to be key assumptions, are as follows: 2018 2017 Terminal Discount Terminal Discount Americas Managed 2.0 10.5 2.0 10.4 Americas Franchised 2.0 9.6 2.0 9.4 EMEAA – Europe Managed 2.0 11.4 2.0 10.8 EMEAA – Europe Franchised 2.0 10.5 2.0 9.8 EMEAA – rest of region 3.5 13.4 3.5 14.1 Greater China 2.5 12.3 2.5 13.6

Investment in associates and _2

Investment in associates and joint ventures (Tables)	12 Months Ended
	Dec. 31, 2018
Statement [LineItems]
Investment in Associates and Joint Ventures	Associates Joint Total Cost At 1 January 2017 113 26 139 Additions 47 — 47 Share of profits/(losses) 2 1 3 Disposals (9 ) — (9 ) Distributions (4 ) — (4 ) Exchange and other adjustments 2 — 2 At 31 December 2017 151 27 178 Additions 3 — 3 Share of profits/(losses) (6 ) 5 (1 ) Distributions (5 ) (32 ) (37 ) Exchange (3 ) — (3 ) At 31 December 2018 140 0 140 Impairment At 1 January 2017 (28 ) — (28 ) Charge for the year (18 ) — (18 ) Disposals 9 — 9 At 31 December 2017 (37 ) — (37 ) Exchange 1 — 1 At 31 December 2018 (36 ) 0 (36 ) Net book value At 31 December 2018 104 0 104 At 31 December 2017 114 27 141 At 1 January 2017 85 26 111
Summarised Aggregated Financial Information for Individually Immaterial Associates and Joint Ventures	The summarised aggregated financial information for individually immaterial associates and joint ventures is set out below. These are mainly investments in entities that own hotels which the Group manages. Associates Joint ventures Total 2018 2017 2016 2018 2017 2016 2018 2017 2016 Share of profits/(losses) Operating profits before exceptional items 2 6 5 5 1 1 7 7 6
Barclay associate [member]
Statement [LineItems]
Summary of Financial Information of Material Associate Investment	Summarised financial information in respect of the Barclay associate is set out below: 31 December 2018 31 December 2017 Non-current 529 540 Current assets 70 41 Current liabilities (17 ) (19 ) Non-current (319 ) (287 ) Net assets 263 275 Group share of reported net assets at 19.9% 52 55 Adjustments to reflect capitalised costs, and additional rights and obligations under the shareholder agreement 7 10 Carrying amount 59 65 12 months to 12 months to Revenue 103 90 Loss for the period (13 ) (16 ) Group’s share of loss for the period, including the cost of funding owner returns (8 ) (4 )

Other financial assets (Tables)

Other financial assets (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Other Financial Assets	2018 2017 Equity securities measured at fair value Quoted equity shares 8 10 Unquoted equity shares 108 117 116 127 Financial assets measured at amortised cost Trade deposits and loans 50 43 Restricted funds 55 32 Bank accounts pledged as security 40 42 145 117 Total other financial assets 261 244 Analysed as: Current 1 16 Non-current 260 228 261 244
Schedule of Fair Value of Investments and Dividend Income Received	The fair value of the most significant investments at 31 December 2018 together with the dividend income received in 2018 is as follows: Fair value $m Dividend a $m Investment in entity which owns: InterContinental The Willard Washington DC 31 0 InterContinental San Francisco 31 6 InterContinental Grand Stanford Hong Kong 16 2 Other 38 1 116 9 a Reported as 'other operating income and expense' in the Group income statement.
Schedule of Movement in Provision for Impairment of Equity Securities	The movement in the provision for impairment of equity securities during the year is as follows: 2018 2017 At 1 January (18 ) (22 ) Elimination of provision on adoption of IFRS 9 18 — Disposals 0 4 At 31 December 0 (18 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Trade and Other Receivables	2018 2017 Current Trade receivables 474 452 Other receivables 27 23 Prepayments 111 74 Loans to and receivables from associates 1 2 613 551
Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region	The maximum exposure to credit risk for trade and other receivables, excluding prepayments, at the end of the reporting period by geographic region is: 2018 2017 Americas 325 305 EMEAA 125 122 Greater China 52 50 502 477
Summary of Ageing of Trade and Other Receivables	The ageing of trade and other receivables, excluding prepayments, at the end of the reporting period is: 2018 2017 Gross Credit loss Net Gross Credit loss Net Not past due 356 (1 ) 355 333 (1 ) 332 Past due 1 to 30 days 71 (1 ) 70 68 (2 ) 66 Past due 31 to 180 days 86 (9 ) 77 82 (7 ) 75 Past due more than 180 days 0 0 0 71 (67 ) 4 513 (11 ) 502 554 (77 ) 477
Summary of movement in allowance for expected lifetime credit losses of trade and other receivables	The movement in the allowance for expected lifetime credit losses of trade and other receivables during the year is as follows: 2018 2017 2016 At 1 January (77 ) (69 ) (56 ) Adjustment arising on adoption of IFRS 9 67 — — Provided (28 ) (15 ) (25 ) Amounts written back 0 2 5 Amounts written off 26 6 5 Exchange adjustments 1 (1 ) 2 At 31 December (11 ) (77 ) (69 )

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Cash and Cash Equivalents	2018 2017 Cash at bank and in hand 202 164 Short-term deposits 234 4 Repurchase agreements 268 — 704 168
Summary of Cash and Cash Equivalents in the Statement of Cash Flows	For the purposes of the Group statement of cash flows, cash and cash equivalents comprise the following: 2018 2017 Cash at bank and in hand 202 164 Short-term deposits 234 4 Repurchase agreements 268 — 704 168 Bank overdrafts (note 20) (104 ) (110 ) 600 58

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Trade and Other Payables	2018 2017 Current Trade payables 132 81 Other tax and social security payable 44 48 Other payables 95 108 Contingent purchase consideration 7 — Accruals 340 360 618 597 Non-current Other payables 34 36 Deferred and contingent purchase consideration 124 — 158 36

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Provisions	Security Litigation Insurance Total At 1 January 2017 and 31 December 2017 5 3 — 8 Reclassification from other trade and other payables — — 25 25 (Released)/provided (2 ) (1 ) 7 4 Utilised (3 ) — (7 ) (10 ) At 31 December 2018 0 2 25 27
Summary of Provisions Analysed as Current and Non-Current	2018 2017 Analysed as: Current 10 3 Non-current 17 5 27 8

Loans and other borrowings (Tab

Loans and other borrowings (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Loans and Other Borrowings	2018 2017 Current Non-current Total Current Non-current Total Unsecured bank loans 0 0 0 — 262 262 Finance lease obligations 16 219 235 16 215 231 £400m 3.875% bonds 2022 0 509 509 — 538 538 £300m 3.75% bonds 2025 0 385 385 — 406 406 £350m 2.125% bonds 2026 0 447 447 — 472 472 €500m 2.125% bonds 2027 0 569 569 — — — 16 2,129 2,145 16 1,893 1,909 Bank overdrafts 104 0 104 110 — 110 Total loans and other borrowings 120 2,129 2,249 126 1,893 2,019 Denominated in the following currencies: Sterling 0 1,341 1,341 — 1,416 1,416 US dollars 110 219 329 124 477 601 Euros 8 569 577 2 — 2 Other 2 0 2 — — — 120 2,129 2,249 126 1,893 2,019
Summary of Loans and Other Borrowings, Excluding Bank Overdrafts and Currency Swaps	Loans and other borrowings (excluding bank overdrafts) and currency swaps comprise the liabilities included in the financing activities section of the Group statement of cash flows and their movements are analysed as follows: At 1 January Cash flows Exchange Other At Unsecured bank loans 262 (268 ) 3 3 0 Finance lease obligations 231 0 0 4 235 £400m 3.875% bonds 2022 538 0 (30 ) 1 509 £300m 3.75% bonds 2025 406 0 (23 ) 2 385 £350m 2.125% bonds 2026 472 0 (26 ) 1 447 €500m 2.125% bonds 2027 0 559 9 1 569 1,909 291 (67 ) 12 2,145 Currency swaps: Exchange of principal 0 (5 ) 0 (2 ) (7 ) Initial fee received 0 3 0 (3 ) 0 0 (2 ) 0 (5 ) (7 ) 1,909 289 (67 ) 7 2,138 At 1 January Cash flows Exchange Other At 31 December Unsecured bank loans 107 153 1 1 262 Finance lease obligations 227 — — 4 231 £400m 3.875% bonds 2022 489 — 48 1 538 £300m 3.75% bonds 2025 370 — 36 — 406 £350m 2.125% bonds 2026 430 — 42 — 472 1,623 153 127 6 1,909
Finance Lease Obligations	Finance lease obligations Finance lease obligations, which relate primarily to the 99-year 2018 2017 Minimum Present Minimum Present Less than one year 16 16 16 16 Between one and five years 72 53 67 49 More than five years 3,212 166 3,234 166 3,300 235 3,317 231 Less: amount representing finance charges (3,065 ) 0 (3,086 ) — 235 235 231 231
Summary of Facilities Provided by Banks	2018 2017 Utilised Unutilised Total Utilised Unutilised Total Committed 0 1,350 1,350 264 1,086 1,350 Uncommitted 0 53 53 1 69 70 0 1,403 1,403 265 1,155 1,420 2018 2017 Unutilised facilities expire: Within one year 53 69 After two but before five years 1,350 1,086 1,403 1,155

Net debt (Tables)

Net debt (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Net Debt	2018 2017 Cash and cash equivalents 704 168 Loans and other borrowings – current (120 ) (126 ) – non-current (2,129 ) (1,893 ) Derivatives hedging debt values (note 22) 15 — Net debt (1,530 ) (1,851 )
Summary of Movement in Net Debt	Movement in net debt Net increase/(decrease) in cash and cash equivalents, net of overdrafts 563 (75 ) Add back cash flows in respect of other components of net debt: Issue of long-term bonds, including effect of currency swaps (554 ) — Decrease/(increase) in other borrowings 268 (153 ) Decrease/(increase) in net debt arising from cash flows 277 (228 ) Non-cash Finance lease obligations (4 ) (4 ) (Increase)/decrease in accrued interest (3 ) 1 Exchange and other adjustments 51 (114 ) Decrease/(increase) in net debt 321 (345 ) Net debt at beginning of the year (1,851 ) (1,506 ) Net debt at end of the year (1,530 ) (1,851 )

Financial risk management and_2

Financial risk management and derivatives (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Derivative Financial Instruments	These derivative financial instruments are recorded in the Group statement of financial position at their fair values (see note 23) as follows: 2018 2017 Currency swaps a 7 — Forward foreign exchange contracts b 1 — 8 — Analysed as: Non-current 7 — Current assets 1 — 8 — a Designated as a cash flow hedge. b Designated as net investment hedges.
Summary of Interest and Foreign Exchange Risk Sensitivities	2018 2017 2016 Increase/(decrease) in profit before tax Sterling: US dollar exchange rate 5¢ fall 4.1 4.0 5.2 Euro: US dollar exchange rate 5¢ fall (2.4 ) (2.1 ) (2.2 ) US dollar interest rates 1% increase (0.9 ) (2.9 ) (1.8 ) Sterling interest rates 1% increase 5.5 0.3 1.3 Decrease/(increase) in net liabilities Sterling: US dollar exchange rate 5¢ fall 25.8 44.1 47.2 Euro: US dollar exchange rate 5¢ fall 23.1 (4.1 ) (5.5 ) Sterling: euro exchange rate 5¢ fall 31.9 — —
Summary of Undiscounted Contractual Cash Flows of Financial Liabilities	The following are the undiscounted contractual cash flows of financial liabilities, including interest payments. The payment profile of contingent consideration has been based on management’s forecasts and could in reality be different from expectations. Less than Between Between More than Total 31 December 2018 Non-derivative Deferred and contingent consideration 7 8 37 262 314 Bank overdrafts 104 0 0 0 104 £400m 3.875% bonds 2022 20 20 550 0 590 £300m 3.75% bonds 2025 14 14 43 412 483 £350m 2.125% bonds 2026 10 10 28 475 523 €500m 2.125% bonds 2027 6 12 37 621 676 Finance lease obligations 16 16 56 3,212 3,300 Trade and other payables 611 5 9 20 645 Derivative financial liabilities: Forward foreign exchange contracts (1 ) 0 0 0 (1 ) Currency swaps hedging €500m 2.125% bonds 2027 outflows 20 20 58 625 723 Currency swaps hedging €500m 2.125% bonds 2027 inflows (6 ) (12 ) (37 ) (621 ) (676 ) Less than Between Between More than Total 31 December 2017 Non-derivative Bank overdrafts 110 — — — 110 Unsecured bank loans 264 — — — 264 £400m 3.875% bonds 2022 21 21 601 — 643 £300m 3.75% bonds 2025 15 15 46 445 521 £350m 2.125% bonds 2026 10 10 30 510 560 Finance lease obligations 16 16 51 3,234 3,317 Trade and other payables 597 5 11 20 633
Disclosure of Short-term Deposits by Counterparty Credit Rating	The table below analyses the Group’s short-term deposits at 31 December 2018 by counterparty credit rating. AAA AA- A Total Short term deposits 76 70 88 234
Summary of information about collateral held as security	The table below contains information about the collateral held as security at 31 December 2018. Collateral by type 2018 Government bonds 60 Supranational bonds 208 268 Collateral by credit rating 2018 AAA 207 AA 34 AA- 27 268
Summary of Financial Assets Represents Maximum Exposure to Credit Risk	The carrying amount of financial assets represents the maximum exposure to credit risk. Note 2018 2017 Cash and cash equivalents (17 ) 704 168 Derivative financial instruments (22 ) 8 — Financial assets measured at amortised cost: Other financial assets (15 ) 145 117 Trade and other receivables, excluding prepayments (16 ) 502 477 1,359 762

Fair value measurement (Tables)

Fair value measurement (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Carrying Amounts and Fair Values of Financial Assets and Liabilities	The following table compares carrying amounts and fair values of the Group’s financial assets and liabilities: 2018 2017 Note Carrying Fair Carrying Fair Financial assets Financial assets measured at fair value: Equity securities 15 116 116 127 127 Derivatives 22 8 8 — — 124 124 127 127 Financial assets measured at amortised cost: Cash and cash equivalents 17 704 704 168 168 Loans and other receivables: Other financial assets 15 145 145 117 117 Trade and other receivables, excluding prepayments 16 502 502 477 477 1,351 1,351 762 762 1,475 1,475 889 889 Financial liabilities Financial liabilities measured at fair value: Deferred and contingent purchase consideration 18 (131 ) (131 ) — — Financial liabilities measured at amortised cost: £400m 3.875% bonds 2022 20 (509 ) (543 ) (538 ) (593 ) £300m 3.75% bonds 2025 20 (385 ) (399 ) (406 ) (441 ) £350m 2.125% bonds 2026 20 (447 ) (417 ) (472 ) (454 ) €500m 2.125% bonds 2027 20 (569 ) (566 ) — — Finance lease obligations 20 (235 ) (313 ) (231 ) (318 ) Unsecured bank loans 20 0 0 (262 ) (262 ) Bank overdrafts 20 (104 ) (104 ) (110 ) (110 ) Trade and other payables 18 (645 ) (645 ) (633 ) (633 ) Provisions 19 (27 ) (27 ) (8 ) (8 ) (2,921 ) (3,014 ) (2,660 ) (2,819 ) (3,052 ) (3,145 ) (2,660 ) (2,819 )
Summary of Fair Value Measurement Hierarchy of Assets and Liabilities	2018 2017 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets Equity securities measured at fair value: Quoted equity shares 8 0 0 8 10 — — 10 Unquoted equity shares 0 0 108 108 — — 117 117 Derivatives 0 8 0 8 — — — — Liabilities Deferred and contingent purchase consideration 0 0 (131 ) (131 ) — — — — £400m 3.875% bonds 2022 (543 ) 0 0 (543 ) (593 ) — — (593 ) £300m 3.75% bonds 2025 (399 ) 0 0 (399 ) (441 ) — — (441 ) £350m 2.125% bonds 2026 (417 ) 0 0 (417 ) (454 ) — — (454 ) €500m 2.125% bonds 2027 (566 ) 0 0 (566 ) — — — — Finance lease obligations 0 (313 ) 0 (313 ) — (318 ) — (318 )
Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3	The following table reconciles the movements in the fair values of financial instruments classified as Level 3 during the year: Equity Deferred and $m At 1 January 2017 142 — Additions 2 — Disposals (3 ) — Valuation gains recognised in other comprehensive income 48 — Valuation gains reclassified to the income statement on disposal (73 ) — Exchange and other adjustments 1 — At 1 January 2018 117 0 Additions 4 0 Acquisition of businesses (note 11) 0 131 Disposals (1 ) 0 Valuation losses recognised in other comprehensive income (10 ) 0 Contingent consideration paid 0 (4 ) Change in fair value recorded in finance costs 0 5 Exchange and other adjustments (2 ) (1 ) At 31 December 2018 108 131

Reconciliation of profit for _2

Reconciliation of profit for the year to cash flow from operations before contract acquisition costs (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Reconciliation of Profit for the Year to Cash Flow From Operations Before Contract Acquisition Costs	For the year ended 31 December 2018 Note 2018 2017 2016 Profit for the year 352 541 459 Adjustments for: Net financial expenses 81 72 80 Income tax charge 8 133 115 173 Depreciation and amortisation 80 78 75 System Fund depreciation and amortisation 45 36 31 Impairment 6 0 18 16 Other exceptional items (including System Fund) 6 151 (13 ) 13 Equity-settled share-based cost 26 38 27 23 Dividends from associates and joint ventures 14 5 4 5 Increase in trade and other receivables (44 ) (71 ) (27 ) Increase in contract costs (3 ) (5 ) (4 ) Increase in deferred revenue 141 43 109 Increase in other trade and other payables 7 35 39 Utilisation of provisions (2016: net of insurance recovery) 19 (6 ) — (4 ) Retirement benefit contributions, net of costs (12 ) (1 ) (32 ) Cash flows relating to exceptional items (137 ) (44 ) (19 ) Contract assets deduction in revenue 19 17 13 Other items 4 (3 ) — Total adjustments 502 308 491 Cash flow from operations before contract acquisition costs 854 849 950

Retirement benefits (Tables)

Retirement benefits (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Defined Benefit Plans - Amounts Recognised as Administrative Expenses	In respect of the defined benefit plans, the amounts recognised in the Group income statement, in ‘administrative expenses’, are: Pension plans UK US US Post-employment benefits Total 2018 2017 2016 2018 2017 2016 2018 2017 2016 2018 2017 2016 Net interest expense 1 1 1 2 2 2 1 1 1 4 4 4 Administration costs 0 — — 0 1 1 0 — — 0 1 1 Operating profit before exceptional items 1 1 1 2 3 3 1 1 1 4 5 5 Exceptional items: Settlement loss including transaction costs 0 — — 15 — — 0 — — 15 — — 1 1 1 17 3 3 1 1 1 19 5 5
Defined Benefit Plans - Amounts Recognised in Other Comprehensive Income	Re-measurement 2018 2017 2016 Plan Plan Total Plan Plan Total Plan Plan Total Return on plan assets (excluding amounts included in interest) (8 ) 0 (8 ) 9 — 9 — — — Actuarial gains and losses arising from changes in: Demographic assumptions 0 0 0 — 1 1 — 6 6 Financial assumptions 0 14 14 — (9 ) (9 ) — (11 ) (11 ) Experience adjustments 0 3 3 — (2 ) (2 ) — 1 1 Change in asset restriction (excluding amounts included in interest) 3 0 3 (3 ) — (3 ) — — — Other comprehensive income (5 ) 17 12 6 (10 ) (4 ) — (4 ) (4 )
Defined Benefit Plans - Summary of Amounts Recognised on the Statement of Financial Position	The assets and liabilities of the schemes and the amounts recognised in the Group statement of financial position are: Pension plans UK US US Post-employment benefits Total 2018 2017 2018 2017 2018 $m 2017 2018 2017 Retirement benefit assets Fair value of plan assets 0 — 0 152 0 — 0 152 Present value of benefit obligations 0 — 0 (146 ) 0 — 0 (146 ) Surplus in schemes 0 — 0 6 0 — 0 6 Asset restriction 0 — 0 (3 ) 0 — 0 (3 ) Total retirement benefit assets 0 — 0 3 0 — 0 3 Retirement benefit obligations Fair value of plan assets 0 — 0 — 0 — 0 — Present value of benefit obligations (24 ) (29 ) (45 ) (51 ) (22 ) (24 ) (91 ) (104 ) Total retirement benefit obligations (24 ) (29 ) (45 ) (51 ) (22 ) (24 ) (91 ) (104 ) Total fair value of plan assets 0 — 0 152 0 — 0 152 Total present value of benefit obligations (24 ) (29 ) (45 ) (197 ) (22 ) (24 ) (91 ) (250 )
Summary of Principal Financial Assumptions Used to Determine Benefit Obligations	The principal financial assumptions used by the actuaries to determine the benefit obligations are: Pension plans UK US US Post-employment benefits 2018 2017 2016 2018 2017 2016 2018 2017 2016 Pensions increases 3.2 3.2 3.3 0 — — 0 — — Discount rate 3.0 2.6 2.7 3.9 3.3 3.7 4.0 3.3 3.8 Inflation rate 3.2 3.2 3.3 0 — — 0 — — Healthcare cost trend rate assumed for next year: Pre-65 7.1 7.7 7.0 Post-65 7.6 8.7 8.3 Ultimate rate that the cost trend rate trends to 4.5 4.5 4.5
Defined Benefit Plans - Life Expectancy Assumptions at Retirement Age	In both the UK and US, the assumptions have been revised during the year to reflect life expectancy at retirement age as follows: Pension plans UK US 2018 2017 2016 2018 2017 2016 Current pensioners at 65 a – male 24 24 24 21 21 21 – female 26 26 26 23 23 23 Future pensioners at 65 b – male 25 25 25 22 22 22 – female 28 28 28 24 24 24 a Relates to assumptions based on longevity (in years) following retirement at the end of the reporting period. b Relates to assumptions based on longevity (in years) relating to an employee retiring in 2038.
Defined Benefit Plans - Sensitivity Analysis of Actuarial Assumptions	The sensitivity analysis below is based on extrapolating reasonable changes in these assumptions, using year-end UK US Higher/ Increase/ Higher/ Increase/ Pensions increases – 0.25% decrease — (1.0 ) — — – 0.25% increase 0.1 1.0 — — Discount rate – 0.25% decrease — 1.0 (0.1 ) 1.6 – 0.25% increase 0.1 (1.0 ) 0.1 (1.5 ) Inflation rate – 0.25% increase 0.1 1.0 — — – 0.25% decrease — (1.0 ) — — Mortality rate – One year increase 0.1 0.6 0.1 3.3
Summary of Movement in Benefit Obligation	Movement in benefit obligation Pension plans UK US US Post-employment Total 2018 2017 2018 2017 2018 2017 2018 2017 Benefit obligation at 1 January 29 27 197 195 24 22 250 244 Interest expense 1 1 4 7 1 1 6 9 Benefits paid (1 ) (1 ) (9 ) (13 ) (1 ) (1 ) (11 ) (15 ) Settlement payments 0 — (150 ) — 0 — (150 ) — Settlement loss 0 — 14 — 0 — 14 — Re-measurement (4 ) — (11 ) 8 (2 ) 2 (17 ) 10 Exchange adjustments (1 ) 2 0 — 0 — (1 ) 2 Benefit obligation at 31 December 24 29 45 197 22 24 91 250 Comprising: Funded plans 0 — 0 146 0 — 0 146 Unfunded plans 24 29 45 51 22 24 91 104 24 29 45 197 22 24 91 250 Movement in plan assets Pension plans UK US US Post-employment Total 2018 2017 2018 2017 2018 2017 2018 2017 Fair value of plan assets at 1 January 0 — 152 148 0 — 152 148 Company contributions 1 1 14 4 1 1 16 6 Benefits paid (1 ) (1 ) (9 ) (13 ) (1 ) (1 ) (11 ) (15 ) Settlement payments 0 — (150 ) — 0 — (150 ) — Interest income 0 — 2 5 0 — 2 5 Re-measurement 0 — (8 ) 9 0 — (8 ) 9 Settlement transaction costs 0 — (1 ) (1 ) 0 — (1 ) (1 ) Fair value of plan assets at 31 December 0 — 0 152 0 — 0 152
Summary of Plan Assets Measured at Fair Value	The plan assets are measured at fair value and comprise the following: US 2018 2017 Investments quoted in active markets Investment funds: fixed income securities 0 150 Unquoted investments Cash 0 2 0 152
Summary of Movement in Asset Restriction	Pension plans US Post-employment Total UK US 2018 2017 2018 2017 2018 2017 2018 2017 Movement in asset restriction Balance at 1 January 0 — 3 — 0 — 3 — Re-measurement 0 — (3 ) 3 0 — (3 ) 3 Balance at 31 December 0 — 0 3 0 — 0 3
Summary of Estimated Future Benefit Payments	Estimated future benefit payments Pension plans US Post-employment benefits Total UK US 2018 2017 2018 2017 2018 2017 2018 2017 Within one year 0 — 4 14 1 1 5 15 Between one and five years 3 3 14 53 6 6 23 62 More than five years 16 17 15 62 7 7 38 86 19 20 33 129 14 14 66 163 Average duration of obligation (years) 19.5 20.5 9.2 10.3 9.6 10.4

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Information about Awards Granted	The Group uses separate option pricing models and assumptions depending on the plan. The following table sets out information about awards granted in 2018, 2017 and 2016: APP LTIP Binomial valuation model Monte Carlo Simulation and Binomial valuation model 2018 2017 2016 2018 2017 2016 Weighted average share price 4,645.0p 3,781.0p 2,725.0p 4,774.0p 4,300.0p 2,846.0p Expected dividend yield n/a n/a n/a 2.27 % 2.05 % 2.55 % Risk-free interest rate 0.84 % 0.10 % 0.36 % Volatility a 25 % 24 % 24 % Term (years) 3.0 3.0 3.0 3.0 3.0 3.0 a The expected volatility was determined by calculating the historical volatility of the Company’s share price corresponding to the expected life of the share award.
Summary of Movements in Awards Outstanding Under the Schemes	Movements in the awards outstanding under the schemes are as follows: APP LTIP Number of shares Performance-related Number of shares Restricted Outstanding at 1 January 2016 689 5,275 — Granted 336 889 467 Vested (229 ) (915 ) — Share capital consolidation (104 ) — — Lapsed or cancelled (7 ) (1,048 ) (18 ) Outstanding at 31 December 2016 685 4,201 449 Granted 235 280 525 Vested (263 ) (928 ) — Share capital consolidation (21 ) — — Lapsed or cancelled (20 ) (1,160 ) (58 ) Outstanding at 31 December 2017 616 2,393 916 Granted 176 257 527 Vested (199 ) (702 ) — Lapsed or cancelled (2 ) (860 ) (142 ) Outstanding at 31 December 2018 591 1,088 1,301 Fair value of awards granted during the year (cents) 2018 6,066.21 4,748.67 5,965.97 2017 4,959.3 4,133.2 5,251.0 2016 3,671.9 1,768.0 3,624.5 Weighted average remaining contract life (years) At 31 December 2018 1.0 0.8 1.2 At 31 December 2017 1.2 0.6 1.7 At 31 December 2016 1.2 0.9 2.2

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Equity Share Capital	Equity share capital Number of shares Nominal Share Equity Allotted, called up and fully paid At 1 January 2016 (ordinary shares of 15 265 329 248 58 111 169 Share capital consolidation (42 ) — — — Exchange adjustments — (10 ) (18 ) (28 ) At 31 December 2016 (ordinary shares of 18 318 329 206 48 93 141 Share capital consolidation (9 ) — — — Exchange adjustments — 5 8 13 At 31 December 2017 (ordinary shares of 19 17 21 197 53 101 154 Exchange adjustments — (3 ) (5 ) (8 ) At 31 December 2018 (ordinary shares of 19 17 21 197 50 96 146
Summary of Cash Flow Hedging Reserve	The cash flow hedging reserve is analysed as follows: Cash flow hedging reserve Value of Cost of Total At 1 January 2018 0 0 0 Costs of hedging deferred and recognised in OCI 0 (1 ) (1 ) Change in fair value of currency swaps recognised in OCI 4 0 4 Reclassified from OCI to profit or loss – included in financial expenses (8 ) 0 (8 ) Deferred tax 1 0 1 At 31 December 2018 (3 ) (1 ) (4 )

Operating leases (Tables)

Operating leases (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Future Minimum Lease Payments Under Non-cancellable Operating Leases	Future minimum lease payments under non-cancellable 2018 2017 Due within one year 56 56 One to two years 54 46 Two to three years 67 45 Three to four years 35 60 Four to five years 31 30 More than five years 266 297 509 534

Capital and other commitments (

Capital and other commitments (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Capital and Other Commitments	2018 2017 Contracts placed for expenditure not provided for in the Financial Statements: Property, plant and equipment a 46 18 Intangible assets 7 27 Key money 83 59 136 104 a Includes a commitment to spend $33m on the acquired UK portfolio (see note 11) within two and a half years of the acquisition date.

Related party disclosures (Tabl

Related party disclosures (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Total Compensation of Key Management Personnel	2018 2017 2016 Total compensation of key management personnel Short-term employment benefits 18.2 21.3 19.2 Contributions to defined contribution pension plans 0.5 0.6 0.8 Equity compensation benefits 13.0 10.2 7.4 Termination benefits 0 1.9 — 31.7 34.0 27.4
Summary of Related Party Disclosures for Associates and Joint Ventures	Related party disclosures for associates and joint ventures are as follows: Associates Joint ventures Total 2018 2017 2016 2018 2017 2016 2018 2017 2016 Revenue from associates and joint ventures 9 8 5 1 1 1 10 9 6 Loans to associates 0 — 9 0 — — 0 — 9 Other amounts owed by associates and joint ventures 1 2 1 0 — — 1 2 1 Amounts owed to associates and joint ventures 2 — — 0 — — 2 — —

System Fund (Tables)

System Fund (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of System Fund Revenues	System Fund revenues comprise: 2018 2017 a 2016 a Assessment fees and contributions received from hotels 979 934 887 Loyalty programme revenue b 254 308 312 1,233 1,242 1,199
Summary of System Fund Expenses	System Fund expenses include: 2018 2017 2016 Marketing c 427 405 415 Payroll costs (note 4) 347 339 311 Depreciation and amortisation 45 36 31 a Restated for IFRS 15. b Loyalty programme revenue is shown net of the cost of point redemptions (see note 3). c Restated to reflect a wider definition of marketing costs.

Group companies (Tables)

Group companies (Tables)	12 Months Ended
	Dec. 31, 2018
Investments accounted for using equity method [abstract]
Summary of Investment in Subsidiaries	Fully owned subsidiaries “IHG Management” d.o.o. Beograd (j) 24th Street Operator Sub, LLC (g) (k) 36th Street IHG Sub, LLC (g) (k) 426 Main Ave LLC (g) (k) 46 Nevins Street Associates, LLC (g) (k) 2250 Blake Street Hotel, LLC (g) (k) Allegro Management LLC (g) (k) Alpha Kimball Hotel LLC (g) (k) American Commonwealth Assurance Co. Ltd. (m) Asia Pacific Holdings Limited (n) Barclay Operating Corp. (cj) BHMC Canada Inc. (o) BHR Holdings B.V. (p) BHR Pacific Holdings, Inc. (k) BHTC Canada Inc. (o) Blythswood Square Glasgow Hotel OpCo Ltd (n) BOC Barclay Sub LLC (g) (cj) Bristol Oakbrook Tenant Company (k) Café Biarritz (n) Cambridge Lodging LLC (g) (k) Capital Lodging LLC (g) (k) CF Irving Owner, LLC (g) (k) CF McKinney Owner, LLC (g) (k) CF Waco Owner, LLC (g) (k) Compañia Inter-Continental De Hoteles El Salvador SA (n) Crowne Plaza LLC (g) (k) Cumberland Akers Hotel LLC (g) (k) Dunwoody Operations, Inc. (k) Edinburgh George Street Hotel OpCo Limited (n) Edinburgh IC Limited (s) EVEN Real Estate Holding LLC (g) (k) General Innkeeping Acceptance Corporation (b) (l) Grand Central Glasgow Hotel OpCo Limited (n) Guangzhou SC Hotels Services Ltd. (t) H.I. (Ireland) Limited (u) HI Sugarloaf, LLC (g) (ci) Hale International Ltd. (v) HC International Holdings, Inc. (w) HH France Holdings SAS (x) HH Hotels (EMEA) B.V. (p) HH Hotels (Romania) SRL (y) HIM (Aruba) NV (z) Hoft Properties LLC (g) (k) Holiday Hospitality Franchising, LLC (g) (k) Holiday Inn Mexicana S.A. de C.V. (ab) Holiday Inns (China) Ltd (ac) Holiday Inns (Chongqing), Inc. (l) Holiday Inns (Courtalin) Holdings SAS (x) Holiday Inns (Courtalin) SAS (b) (x) Holiday Inns (England) Limited (n) Holiday Inns (Germany), LLC (g) (l) Holiday Inns (Guangzhou), Inc. (l) Holiday Inns (Jamaica) Inc. (l) Holiday Inns (Middle East) Limited (ac) Holiday Inns (Philippines), Inc. (l) Holiday Inns (Saudi Arabia), Inc. (l) Holiday Inns (Thailand) Ltd. (ac) Holiday Inns (UK), Inc. (l) Holiday Inns Crowne Plaza (Hong Kong), Inc. (l) Holiday Inns Holdings (Australia) Pty Ltd (aa) Holiday Inns Inc. (k) Holiday Inns Investment (Nepal) Ltd. (ac) Holiday Inns of America (UK) Limited (n) Holiday Inns of Belgium N.V. (ad) Holiday Pacific Equity Corporation (k) Holiday Pacific LLC (g) (k) Holiday Pacific Partners, LP (k) Hotel InterContinental London (Holdings) Limited (n) Hotel Inter-Continental London Limited (n) Hoteles Y Turismo HIH SRL (n) IC Hotelbetriebsfuhrungs GmbH (ae) IC Hotels Management (Portugal) Unipessoal, Lda (af) IC International Hotels Limited Liability Company (ag) IHC Buckhead, LLC (g) (ci) IHC Edinburgh (Holdings) (n) IHC Hopkins (Holdings) Corp. (k) IHC Hotel Limited (n) IHC Inter-Continental (Holdings) Corp. (k) IHC London (Holdings) (n) IHC May Fair (Holdings) Limited (n) IHC May Fair Hotel Limited (n) IHC M-H IHC Overseas (U.K.) Limited (n) IHC UK (Holdings) Limited (n) IHC United States (Holdings) Corp. (b) (k) IHC Willard (Holdings) Corp. (k) IHG (Australasia) Limited (d) (ai) IHG (Marseille) SAS (x) IHG (Myanmar) Ltd (ah) IHG (Thailand) Limited (aj) IHG Bangkok Ltd (v) IHG Brasil Administracao de Hoteis e Servicos Ltda (ak) IHG Commission Services SRL (co) IHG Community Development, LLC (g) (ci) IHG de Argentina SA (al) IHG ECS (Barbados) SRL (co) IHG Franchising Brasil Ltda (bd) IHG Franchising DR Corporation (k) IHG Franchising, LLC (g) (k) IHG Hotels (New Zealand) Limited (an) IHG Hotels Limited (n) IHG Hotels Management (Australia) Pty Limited (d) (aa) IHG Hotels Nigeria Limited (ao) IHG Hotels South Africa (Pty) Limited (ap) IHG International Partnership (n) IHG Istanbul Otel Yönetim Limited Sirketi (bx) IHG Japan (Management) LLC (ar) IHG Japan (Osaka) LLC (ar) IHG Management (Maryland) LLC (g) (as) IHG Management (Netherlands) B.V. (p) IHG Management MD Barclay Sub LLC (g) (cj) IHG Management SL d.o.o (bo) IHG Orchard Street Member, LLC (g) (k) IHG PS Nominees Limited (n) IHG Systems Pty Ltd (d) (aa) IHG Szalloda Budapest Szolgaltato Kft. (at) IND East Village SD Holdings, LLC (g) (k) InterContinental Berlin Service Company GmbH (au) InterContinental (Branston) 1 Limited (c) (n) InterContinental (PB) 1 (n) InterContinental (PB) 2 (ay) InterContinental (PB) 3 Limited (n) InterContinental Brasil Administracao de Hoteis Ltda (q) Inter-Continental D.C. Operating Corp. (k) Inter-Continental Florida Investment Corp. (k) Inter-Continental Florida Partner Corp. (k) InterContinental Gestion Hotelera S.L. (by) Inter-Continental Hospitality Corporation (k) InterContinental Hotel Berlin GmbH (au) InterContinental Hotel Düsseldorf GmbH (av) Inter-Continental Hoteleira Limitada (aw) Inter-Continental Hotels (Montreal) Operating Corp. (ax) Inter-Continental Hotels (Montreal) Owning Corp. (ax) InterContinental Hotels (Puerto Rico) Inc. (az) Inter-Continental Hotels (Singapore) Pte. Ltd. (ai) Inter-Continental Hotels Corporation (k) Inter-Continental Hotels Corporation de Venezuela C.A. (ba) Intercontinental Hotels Corporation Limited (d) (m) InterContinental Hotels Group (Asia Pacific) Pte Ltd (ai) InterContinental Hotels Group (Australia) Pty Limited (aa) InterContinental Hotels Group (Canada) Inc. (o) InterContinental Hotels Group (España) SA (by) InterContinental Hotels Group (Greater China) Limited (ac) InterContinental Hotels Group (India) Pvt. Ltd (aq) InterContinental Hotels Group (Japan) Inc. (l) InterContinental Hotels Group (New Zealand) Limited (an) InterContinental Hotels Group (Shanghai) Limited (bb) InterContinental Hotels Group Customer Services Ltd. (n) InterContinental Hotels Group do Brasil Limitada (bc) InterContinental Hotels Group Healthcare Trustee Limited (n) InterContinental Hotels Group Operating Corp. (e) (k) InterContinental Hotels Group Resources Inc. (b) (k) InterContinental Hotels Group Services Company (n) InterContinental Hotels Italia, S.r.L. (be) InterContinental Hotels Limited (a) (n) InterContinental Hotels Management GmbH (bf) InterContinental Hotels Nevada Corporation (ck) Inter-Continental Hotels of San Francisco Inc. (k) Inter-Continental IOHC (Mauritius) Limited (bg) InterContinental Management AM LLC (cm) InterContinental Management Bulgaria EOOD (bp) InterContinental Management France SAS (x) InterContinental Management Poland sp. z.o.o (cn) InterContinental Overseas Holding Corporation (k) KG Benefits LLC (g) (k) KG Gift Card Inc. (bz) KG Liability LLC (g) (k) KG Technology, LLC (g) (k) KHP Washington Operator LLC (g) (k) KHRG 11th Avenue Hotel LLC (g) (k) KHRG 851 LLC (g) (k) KHRG Aertson LLC (g) (k) KHRG Alexis, LLC (g) (k) KHRG Allegro, LLC (g) (k) KHRG Argyle, LLC (g) (k) KHRG Austin Beverage Company, LLC (g) (k) KHRG Baltimore, LLC (g) (k) KHRG Born LLC (g) (k) KHRG Boston Hotel, LLC (g) (k) KHRG Canary LLC (g) (k) KHRG Cayman LLC (g) (k) KHRG Cayman Employer Ltd. (k) KHRG DC 1731 LLC (g) (k) KHRG DC 2505 LLC (g) (k) KHRG Donovan LLC (g) (k) KHRG Employer, LLC (g) (k) KHRG Goleta LLC (g) (k) KHRG Gray LLC (g) (k) KHRG Gray U2 LLC (g) (k) KHRG Huntington Beach LLC (g) (k) KHRG Key West LLC (g) (k) KHRG King Street, LLC (g) (k) KHRG La Peer LLC (g) (k) KHRG Miami Beach LLC (g) (k) KHRG Muse LLC (g) (k) KHRG NPC LLC (g) (k) KHRG Onyx LLC (g) (k) KHRG Palladian LLC (g) (k) KHRG Palomar Phoenix LLC (g) (k) KHRG Philly Monaco LLC (g) (k) KHRG Pittsburgh LLC (g) (k) KHRG Reynolds LLC (g) (k) KHRG Riverplace LLC (g) (k) KHRG Sacramento LLC (g) (k) KHRG Savannah LLC (g) (k) KHRG Schofield LLC (g) (k) KHRG Sedona LLC (g) (k) KHRG SFD LLC (g) (k) KHRG South Beach LLC (g) (k) KHRG State Street LLC (g) (k) KHRG Sutter LLC (g) (k) KHRG Sutter Union LLC (g) (k) KHRG Taconic LLC (g) (k) KHRG Tariff LLC (g) (k) KHRG Texas Hospitality, LLC (g) (k) KHRG Texas Operations, LLC (g) (k) KHRG Tryon LLC (g) (k) KHRG Vero Beach, LLC (g) (k) KHRG Vintage Park LLC (g) (k) KHRG VZ Austin LLC (g) (k) KHRG Wabash LLC (g) (k) KHRG Westwood, LLC (g) (k) KHRG Wilshire LLC (g) (k) KHRG Zamora LLC (g) (k) Kimpton Hollywood Licenses LLC (g) (k) Kimpton Hotel & Restaurant Group, LLC (g) (k) Kimpton Phoenix Licenses Holdings LLC (g) (k) Kimpton Sedona Licenses LLC (g) (k) Louisiana Acquisitions Corp. (k) Manchester Oxford Street Hotel OpCo Limited (n) Mercer Fairview Holdings LLC (g) (k) Met Leeds Hotel OpCo Limited (n) MH Lodging LLC (g) (k) PML Services LLC (g) (as) Pollstrong Limited (n) Powell Pine, Inc. (k) Priscilla Holiday of Texas, Inc. (cl) PT Regent Indonesia (r) PT SC Hotels & Resorts Indonesia (bh) Regent Asia Pacific Hotel Management Ltd (bw) Regent Asia Pacific Management Ltd (cp) Regent Berlin GmbH (cq) Regent International Hotels Ltd (bw) Resort Services International (Cayo Largo) L.P. (ci) Roxburghe Hotel Edinburgh OpCo Limited (n) Russell London Hotel OpCo Limited (n) SBS Maryland Beverage Company LLC (g) (as) SC Hotels International Services, Inc. (k) SC Leisure Group Limited (n) SC NAS 2 Limited (n) SC Quest Limited (n) SC Reservations (Philippines) Inc. (l) SCH Insurance Company (bi) SCIH Branston 3 (n) Semiramis for training of Hotel Personnel and Hotel Management SAE (ch) SF MH Acquisition LLC (g) (k) Six Continents Corporate Services (ay) Six Continents Holdings Limited (n) Six Continents Hotels de Colombia SA (bj) Six Continents Hotels International Limited (n) Six Continents Hotels, Inc. (k) Six Continents International Holdings B.V. (p) Six Continents Investments Limited (f) (n) Six Continents Limited (n) Six Continents Overseas Holdings Limited (n) Six Continents Restaurants Limited (n) SixCo North America, Inc. (w) Solamar Lodging LLC (g) (k) Southern Pacific Hotel Corporation (BVI) Ltd. (v) Southern Pacific Hotels Properties Limited (v) SPHC Group Pty Ltd. (aa) SPHC Management Ltd. (bq) St David’s Cardiff Hotel OpCo Limited (n) The Grand Central Hotel Glasgow Limited (n) The Met Hotel Leeds Limited (n) The Principal Edinburgh George Street Limited (n) The Principal London Limited (n) The Principal Manchester Limited (n) The Principal York Limited (n) The Roxburghe Hotel Edinburgh Limited (s) Universal de Hoteles SA (bj) White Shield Insurance Company Limited (bk) Wotton House Hotel OpCo Limited (n) York Station Road Hotel OpCo Limited (n) Subsidiaries where the effective interest is less than 100% H.I. Soaltee Management Company Ltd (76.5%) (ac) IHG ANA Hotels Group Japan LLC (74.66%) (ar) IHG ANA Hotels Holdings Co., Ltd. (66%) (ar) Regent Hospitality Worldwide, Inc. (51%) (cr) World Trade Centre Montreal Hotel Corporation (74.11%) (bl) Associates and joint ventures 111 East 48th Street Holdings LLC (19.9%) (g) (h) (k) Alkoer, S. de R.L. de C.V. (50%) (h) (cg) BCRE IHG 180 Orchard Holdings LLC (49%) (g) (cf) Beijing Orient Express Hotel Co., Ltd. (16.24%) (bm) Blue Blood (Tianjin) Equity Investment Management Co., Limited (30.05%) (bn) Carr Clark SWW Subventure, LLC (26.67%) (g) (ca) Carr Waterfront Hotel, LLC (11.46%) (g) (h) (ca) China Hotel Investment Limited (30.05%) (i) (am) Desarrollo Alkoer Irapuato S. de R.L. de C.V. (50%) (cg) Desarrollo Alkoer Saltillo S. de R.L. de C.V. (50%) (cg) Desarrollo Alkoer Silao S. de R.L. de C.V. (50%) (cg) Gestion Hotelera Gestel, C.A. (50%) (c) (h) (ba) H.I. Soaltee Hotel Company Private Ltd (33.4%) (br) Hotel JV Services LLC (17.8%) (c) (g) (cb) Inter-Continental Hotels Saudi Arabia Limited (40%) (bs) NF III Seattle, LLC (25%) (g) (cc) Nuevas Fronteras S.A. (23.66%) (cd) Panacon (33.33%) (ce) President Hotel & Tower Co Ltd. (30%) (bu) Tianjin ICBCI IHG Equity Investment Fund Management Co., Limited (21.04%) (bv) Key (a) Directly owned by InterContinental Hotels Group PLC (b) Ordinary shares and preference shares (c) Ordinary A and ordinary B shares (d) Ordinary shares and redeemable preference shares (e) 1/4 vote ordinary shares and ordinary shares (f) Ordinary shares, 5% cumulative preference shares and 7% cumulative preference shares (g) The entities do not have share capital and are governed by an operating agreement (h) Accounted for as associates and joint ventures due to IHG’s decision-making rights contained in the partnership agreement (i) Accounted for as an other financial asset due to IHG being unable to exercise significant influence over the financial and operating policy decisions of the entity Registered addresses (j) Krunska 73, Beograd, 11000, Serbia (k) 251 Little Falls Drive, Wilmington, DE 19808, USA (l) 2908 Poston Avenue, Nashville, TN 37203, USA (m) Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (n) Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK (o) 199 Bay Street, Suite 2800, Commerce Court West, Toronto, ON M5L 1A9, Canada (p) Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands (q) Alameda Jau 536, Suite 3s-A, (r) Gedung Mega Plaza Lantai 12, JI. H. R. Rasuna Said Kav. C-3, Kelurahan Karet, Kecamtan Setiabudi, Jakarta Seltan, Indonesia (s) Caledonian Exchange, 19a Canning Street, Edinburgh, EH3 8HE, UK (t) Building 4, No. 13 Xiao Gang Zhong Ma Road, Zhuhai District, Guangzhou, Guangdong, P.R. China (u) 29 Earlsfort Terrace, Dublin 2, D02 AY28, Ireland (v) Craigmuir Chambers, Road Town, Tortola VG1110, British Virgin Islands (w) Wilmington Trust SP Services, Inc. 1105 North Market Street, Suite 1300, Wilmington, DE 19801, USA (x) 31–33 rue Mogador – 75009 Paris, France (y) Bucharest, 1st District, 50–52 Buzesti St, 83 module, 11 floor, Romania (z) 230 J E Irausquin Boulevard, Palm Beach, Aruba (aa) Level 11, 20 Bond Street, Sydney NSW 2000, Australia (ab) Ontario # 1050, Col. Providencia. Guadalajara, Jalisco CP 44630, Mexico (ac) Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong (ad) Rond Punt Schumanplein 11, 1040 Brussels, Belgium (ae) Johannesgasse 28, 1030 Wien, Am Heumarkt 4, 1030 Wien, Austria (af) Avenida da Republica, no 52 – 9, 1069 – 211, Lisbon, Portugal (ag) 24, Rusakovskaya Str., Moscow 107014, Russian Federation (ah) 10 Bo Yar Zar Street, Kyaukkone Yankin Township, Yangon, Myanmar (ai) 230 Victoria Street, #13-00 Bugis Junction Towers, 188024, Singapore (aj) 973 President Tower, 7th Floor, Units 7A, 7B, 7C, 7D, 7I, 7F, 7G and 7H, Ploenchit Road, Khwaeng Lumpini, Khet Pathumwan, Bangkok Metropolis, 10330, Thailand (ak) Alameda Jau 536, Suite 3S-B, (al) Avenida Cordoba 1547, piso 8, oficina A, Buenos Aires, Argentina (am) The Phoenix Centre, George Street, Belleville St. Michael, Barbados (an) Floor 9, 36 Kitchener Street, Auckland Central, Auckland 1010, New Zealand (ao) 1, Murtala Muhammed Drive, Ikoyi, Lagos, Nigeria (ap) Central Office Park Unit 4, 257 Jean Avenue, Centurion 0157, South Africa (aq) 11th Floor, Building No. 10, Tower C, DLF Phase-II, DLF Cyber City, Gurgaon, Haryana-122002, India (ar) 20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, Tokyo, Japan (as) HIQ Corporate Services Inc., 715 St. Paul Street, Baltimore, MD 21202, USA (at) 1052 Budapest, Apáczai Csere János u. 12–14, Hungary (au) Budapester Str. 2, 10787 Berlin, Germany (av) Koenigsallee 59, D-40215, Dusseldorf, Germany (aw) Alameda Jau 536, Suite 3S-E, (ax) InterContinental Montreal, 360 St. Antoine Street West, Montreal, Quebec H2Y 3X4, Canada (ay) BDO LLP, Two Snowhill, Birmingham, B4 6GA, UK (az) 361 San Francisco Street Penthouse, San Juan, PR 00901, Puerto Rico (ba) Hotel Tamanaco Inter-Continental, Final Av. Ppal, Mercedes, Caracas, Venezuela (bb) 22nd Floor, Citigroup Tower, No. 33 Huayuanshiqiao Road, Pudong, Shanghai, P.R. China (bc) Alameda Jau 536, Suite 3S-C, (bd) Alameda Jau 536, Suite 3S-D, (be) Bastioni di Porta Nuova 21, 20121 Milano, Italy (bf) Thurn-und-Taxis-Platz 6 – 60313 Frankfurt am Main, Germany (bg) JurisTax Services Ltd, Level 12, NeXTeracom Tower II, Ebene, Mauritius (bh) Menara Impreium 22nd Floor, Suite D, JI. HR. Rasuna Said Kav.1, Guntur Sub-district, Setiabudi District, South Jakarta 12980, Indonesia (bi) 150 South Champlain Street, Burlington, VT 05401, USA (bj) Calle 49 Sur 45A 300 of 1102 Envigado Antioquia, Colombia (bk) Suite B, Ground Floor, Regal House, Queensway, Gibraltar (bl) Suite 2500, 1000 De La Gauchetiere St. West, Montreal QC H3B 0A2, Canada (bm) Room 311, Building 1, No 6 East Wen Hua Yuan Road, Beijing Economy and Technology Development Zone, Beijing, P.R.China (bn) Room N306, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China (bo) Cesta v Mestni log 1, 1000 Ljubljana, Slovenia (bp) 51B Bulgaria Blvd, 4th Floor, District Triaditsa, Sofia, 1404, Bulgaria (bq) C/o Holiday Inn & Suites, Cnr Waigani Drive & Wards Road, Port Moresby, National Capital District, Papua New Guinea (br) Tahachal, Kathmandu, Nepal (bs) Madinah Road, Jeddah, P.O Box 9456, Post Code 21413, Jeddah, Saudi Arabia (bt) Maples Corporate Services Ltd. – PO Box 309, Ugland House, Grand Cayman – KY-1104, Cayman Islands (bu) 971, 973 Ploenchit Road, Lumpini, Pathumwan, Bangkok 10330, Thailand (bv) Room R316, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China (bw) 14th Floor, South China Building, 1-3 Wyndham Street, Hong Kong (bx) Eski Büyükdere Cd. Park Plaza No:14 K:4 Maslak – Sarĺyer, Istanbul, Turkey (by) Paseo de la Castellana 49, 28046 Madrid, Spain (bz) 2710 Gateway Oaks Drive, Suite 150N, Sacramento, CA 95833-3505, USA (ca) Carr Hospitality, LLC, 1455 Pennsylvania Avenue, NW, Suite 100, Washington, DC 20004, USA (cb) 2711 Centerville Road, Suite 400, Wilmington, DE 19805, USA (cc) 2000 Monarch Tower, 3424 Peachtree Road, N.E., Atlanta, GA 30326, USA (cd) Moreno 809 2 Piso, Buenos Aires, Argentina (ce) Pan-American Life Insurance Company, 601 Poydras Street, New Orleans, LA 70130, USA (cf) Brack Capital Real Estate Ltd., 885 Third Avenue, 24th Floor, New York, NY 10022, USA (cg) Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de México, CP 11520, Mexico (ch) Ground Floor, Al Kamel Law Building, Plot 52-b, Banks Area, Six of October City, Egypt (ci) 40 Technology Pkwy South, #300 Norcross GA 30092, USA (cj) 80 State Street, Albany NY 12207-2543, USA (ck) 2215-B Renaissance Drive, Las Vegas, NV 89119, USA (cl) 11003 Onion Creek Court, Austin, TX 78747, USA (cm) 10 Vazgen Sargsyan, Office 114, Yerevan, RA 0010, Armenia (cn) Al. Jerozolimskie 56C, 00-803 Warsaw, Poland (co) Suite 1, Ground Floor, The Financial Services Centre, Bishops Court Hill, St. Michael, Barbados, BB14004 (cp) Brumby Centre, Lot 42, Jalan Muhibbah, 87000 Labuan F.T., Malaysia (cq) Charlottenstrasse 49, Berlin, 10117, Germany
Summary of Investment in Associates	Associates and joint ventures 111 East 48th Street Holdings LLC (19.9%) (g) (h) (k) Alkoer, S. de R.L. de C.V. (50%) (h) (cg) BCRE IHG 180 Orchard Holdings LLC (49%) (g) (cf) Beijing Orient Express Hotel Co., Ltd. (16.24%) (bm) Blue Blood (Tianjin) Equity Investment Management Co., Limited (30.05%) (bn) Carr Clark SWW Subventure, LLC (26.67%) (g) (ca) Carr Waterfront Hotel, LLC (11.46%) (g) (h) (ca) China Hotel Investment Limited (30.05%) (i) (am) Desarrollo Alkoer Irapuato S. de R.L. de C.V. (50%) (cg) Desarrollo Alkoer Saltillo S. de R.L. de C.V. (50%) (cg) Desarrollo Alkoer Silao S. de R.L. de C.V. (50%) (cg) Gestion Hotelera Gestel, C.A. (50%) (c) (h) (ba) H.I. Soaltee Hotel Company Private Ltd (33.4%) (br) Hotel JV Services LLC (17.8%) (c) (g) (cb) Inter-Continental Hotels Saudi Arabia Limited (40%) (bs) NF III Seattle, LLC (25%) (g) (cc) Nuevas Fronteras S.A. (23.66%) (cd) Panacon (33.33%) (ce) President Hotel & Tower Co Ltd. (30%) (bu) Tianjin ICBCI IHG Equity Investment Fund Management Co., Limited (21.04%) (bv) Key (a) Directly owned by InterContinental Hotels Group PLC (b) Ordinary shares and preference shares (c) Ordinary A and ordinary B shares (d) Ordinary shares and redeemable preference shares (e) 1/4 vote ordinary shares and ordinary shares (f) Ordinary shares, 5% cumulative preference shares and 7% cumulative preference shares (g) The entities do not have share capital and are governed by an operating agreement (h) Accounted for as associates and joint ventures due to IHG’s decision-making rights contained in the partnership agreement (i) Accounted for as an other financial asset due to IHG being unable to exercise significant influence over the financial and operating policy decisions of the entity Registered addresses (j) Krunska 73, Beograd, 11000, Serbia (k) 251 Little Falls Drive, Wilmington, DE 19808, USA (l) 2908 Poston Avenue, Nashville, TN 37203, USA (m) Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (n) Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK (o) 199 Bay Street, Suite 2800, Commerce Court West, Toronto, ON M5L 1A9, Canada (p) Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands (q) Alameda Jau 536, Suite 3s-A, (r) Gedung Mega Plaza Lantai 12, JI. H. R. Rasuna Said Kav. C-3, Kelurahan Karet, Kecamtan Setiabudi, Jakarta Seltan, Indonesia (s) Caledonian Exchange, 19a Canning Street, Edinburgh, EH3 8HE, UK (t) Building 4, No. 13 Xiao Gang Zhong Ma Road, Zhuhai District, Guangzhou, Guangdong, P.R. China (u) 29 Earlsfort Terrace, Dublin 2, D02 AY28, Ireland (v) Craigmuir Chambers, Road Town, Tortola VG1110, British Virgin Islands (w) Wilmington Trust SP Services, Inc. 1105 North Market Street, Suite 1300, Wilmington, DE 19801, USA (x) 31–33 rue Mogador – 75009 Paris, France (y) Bucharest, 1st District, 50–52 Buzesti St, 83 module, 11 floor, Romania (z) 230 J E Irausquin Boulevard, Palm Beach, Aruba (aa) Level 11, 20 Bond Street, Sydney NSW 2000, Australia (ab) Ontario # 1050, Col. Providencia. Guadalajara, Jalisco CP 44630, Mexico (ac) Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong (ad) Rond Punt Schumanplein 11, 1040 Brussels, Belgium (ae) Johannesgasse 28, 1030 Wien, Am Heumarkt 4, 1030 Wien, Austria (af) Avenida da Republica, no 52 – 9, 1069 – 211, Lisbon, Portugal (ag) 24, Rusakovskaya Str., Moscow 107014, Russian Federation (ah) 10 Bo Yar Zar Street, Kyaukkone Yankin Township, Yangon, Myanmar (ai) 230 Victoria Street, #13-00 Bugis Junction Towers, 188024, Singapore (aj) 973 President Tower, 7th Floor, Units 7A, 7B, 7C, 7D, 7I, 7F, 7G and 7H, Ploenchit Road, Khwaeng Lumpini, Khet Pathumwan, Bangkok Metropolis, 10330, Thailand (ak) Alameda Jau 536, Suite 3S-B, (al) Avenida Cordoba 1547, piso 8, oficina A, Buenos Aires, Argentina (am) The Phoenix Centre, George Street, Belleville St. Michael, Barbados (an) Floor 9, 36 Kitchener Street, Auckland Central, Auckland 1010, New Zealand (ao) 1, Murtala Muhammed Drive, Ikoyi, Lagos, Nigeria (ap) Central Office Park Unit 4, 257 Jean Avenue, Centurion 0157, South Africa (aq) 11th Floor, Building No. 10, Tower C, DLF Phase-II, DLF Cyber City, Gurgaon, Haryana-122002, India (ar) 20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, Tokyo, Japan (as) HIQ Corporate Services Inc., 715 St. Paul Street, Baltimore, MD 21202, USA (at) 1052 Budapest, Apáczai Csere János u. 12–14, Hungary (au) Budapester Str. 2, 10787 Berlin, Germany (av) Koenigsallee 59, D-40215, Dusseldorf, Germany (aw) Alameda Jau 536, Suite 3S-E, (ax) InterContinental Montreal, 360 St. Antoine Street West, Montreal, Quebec H2Y 3X4, Canada (ay) BDO LLP, Two Snowhill, Birmingham, B4 6GA, UK (az) 361 San Francisco Street Penthouse, San Juan, PR 00901, Puerto Rico (ba) Hotel Tamanaco Inter-Continental, Final Av. Ppal, Mercedes, Caracas, Venezuela (bb) 22nd Floor, Citigroup Tower, No. 33 Huayuanshiqiao Road, Pudong, Shanghai, P.R. China (bc) Alameda Jau 536, Suite 3S-C, (bd) Alameda Jau 536, Suite 3S-D, (be) Bastioni di Porta Nuova 21, 20121 Milano, Italy (bf) Thurn-und-Taxis-Platz 6 – 60313 Frankfurt am Main, Germany (bg) JurisTax Services Ltd, Level 12, NeXTeracom Tower II, Ebene, Mauritius (bh) Menara Impreium 22nd Floor, Suite D, JI. HR. Rasuna Said Kav.1, Guntur Sub-district, Setiabudi District, South Jakarta 12980, Indonesia (bi) 150 South Champlain Street, Burlington, VT 05401, USA (bj) Calle 49 Sur 45A 300 of 1102 Envigado Antioquia, Colombia (bk) Suite B, Ground Floor, Regal House, Queensway, Gibraltar (bl) Suite 2500, 1000 De La Gauchetiere St. West, Montreal QC H3B 0A2, Canada (bm) Room 311, Building 1, No 6 East Wen Hua Yuan Road, Beijing Economy and Technology Development Zone, Beijing, P.R.China (bn) Room N306, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China (bo) Cesta v Mestni log 1, 1000 Ljubljana, Slovenia (bp) 51B Bulgaria Blvd, 4th Floor, District Triaditsa, Sofia, 1404, Bulgaria (bq) C/o Holiday Inn & Suites, Cnr Waigani Drive & Wards Road, Port Moresby, National Capital District, Papua New Guinea (br) Tahachal, Kathmandu, Nepal (bs) Madinah Road, Jeddah, P.O Box 9456, Post Code 21413, Jeddah, Saudi Arabia (bt) Maples Corporate Services Ltd. – PO Box 309, Ugland House, Grand Cayman – KY-1104, Cayman Islands (bu) 971, 973 Ploenchit Road, Lumpini, Pathumwan, Bangkok 10330, Thailand (bv) Room R316, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China (bw) 14th Floor, South China Building, 1-3 Wyndham Street, Hong Kong (bx) Eski Büyükdere Cd. Park Plaza No:14 K:4 Maslak – Sarĺyer, Istanbul, Turkey (by) Paseo de la Castellana 49, 28046 Madrid, Spain (bz) 2710 Gateway Oaks Drive, Suite 150N, Sacramento, CA 95833-3505, USA (ca) Carr Hospitality, LLC, 1455 Pennsylvania Avenue, NW, Suite 100, Washington, DC 20004, USA (cb) 2711 Centerville Road, Suite 400, Wilmington, DE 19805, USA (cc) 2000 Monarch Tower, 3424 Peachtree Road, N.E., Atlanta, GA 30326, USA (cd) Moreno 809 2 Piso, Buenos Aires, Argentina (ce) Pan-American Life Insurance Company, 601 Poydras Street, New Orleans, LA 70130, USA (cf) Brack Capital Real Estate Ltd., 885 Third Avenue, 24th Floor, New York, NY 10022, USA (cg) Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de México, CP 11520, Mexico (ch) Ground Floor, Al Kamel Law Building, Plot 52-b, Banks Area, Six of October City, Egypt (ci) 40 Technology Pkwy South, #300 Norcross GA 30092, USA (cj) 80 State Street, Albany NY 12207-2543, USA (ck) 2215-B Renaissance Drive, Las Vegas, NV 89119, USA (cl) 11003 Onion Creek Court, Austin, TX 78747, USA (cm) 10 Vazgen Sargsyan, Office 114, Yerevan, RA 0010, Armenia (cn) Al. Jerozolimskie 56C, 00-803 Warsaw, Poland (co) Suite 1, Ground Floor, The Financial Services Centre, Bishops Court Hill, St. Michael, Barbados, BB14004 (cp) Brumby Centre, Lot 42, Jalan Muhibbah, 87000 Labuan F.T., Malaysia (cq) Charlottenstrasse 49, Berlin, 10117, Germany
Summary of Investment in Joint Ventures	Joint ventures BCRE IHG 180 Orchard Holdings LLC (49%) (g) (cf) (g) The entities do not have share capital and are governed by an operating agreement (cf) Brack Capital Real Estate Ltd., 885 Third Avenue, 24th Floor, New York, NY 10022, USA

General Information - Additiona

General Information - Additional Information (Detail) $ in Millions	Jan. 01, 2018USD ($)	Dec. 31, 2018USD ($)Lease	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jan. 01, 2016USD ($)	Dec. 31, 2015USD ($)
Accounting policies [line items]
Fair value of trust assets		$ 193	$ 197
Depreciation method, property, plant and equipment		All depreciation is charged on a straight-line basis.
Deferred revenue		$ 1,506	1,357
Goodwill and other intangible assets		1,143	967	$ 858
Net book value, property, plant and equipment		447	425	419
Net book value, other intangible assets		580	537
Net book value, investments in associates and joint ventures		$ 104	141	111
Description of sensitivity analysis in respect of those other assets requiring an impairment test		In respect of those assets requiring an impairment test and depending on how recoverable amount was assessed, a 10% reduction in fair value or estimated future cash flows would have resulted in an impairment charge of $10m.
Reimbursed costs		$ 1,171	1,103	1,046
Revenue from fee business		1,486	1,379	1,329
Deferred revenue current			490
Deferred revenue noncurrent			867
Operating profit		566	728	712
Capitalisation of contract costs		60	58	53
Contract assets current		20	17	13
Contract assets noncurrent		270	241	185
Depreciation and amortisation		80	78	75
Revenue		4,337	4,075	3,912
Contract assets		290	258	198
Deferred tax assets		60	75	69
Total liabilities		4,830	4,311	3,908
Interest expense on borrowings		66	62	71
System Fund revenues		1,233	1,242	1,199
System Fund expenses		1,379	1,276	1,164
Equity		(1,077)	(1,301)	(1,146)	$ (118)	$ (118)
Finance lease		235	231
Brands [member]
Accounting policies [line items]
Goodwill and other intangible assets		250	193	193
InterContinental Boston [member]
Accounting policies [line items]
Finance lease		235
IHG Rewards club loyalty programme [member]
Accounting policies [line items]
Interest expense on borrowings		14	7	3
Loyalty programme liability [member]
Accounting policies [line items]
Redemption liability description		14
System Fund [member] | Loyalty programme liability [member]
Accounting policies [line items]
Deferred revenue		1,181	1,057
Associates [member]
Accounting policies [line items]
Net book value, investments in associates and joint ventures		104	114	85
Fixtures, fittings and equipment [member]
Accounting policies [line items]
Net book value, property, plant and equipment		146	123	119
Goodwill [member]
Accounting policies [line items]
Goodwill and other intangible assets		313	237
Other assets requiring an impairment test [member]
Accounting policies [line items]
Sensitivity analysis		0
Exceptional items [member]
Accounting policies [line items]
Operating profit		(104)	4	(29)
Exceptional items [member] | Associates [member]
Accounting policies [line items]
Impairment charges		0	18	16
Retained earnings [member]
Accounting policies [line items]
Equity		1,166	969	990		2,209
Reclassification adjustment in equity	$ 18
Increase (decrease) due to application of IFRS 15 [member]
Accounting policies [line items]
Goodwill and other intangible assets			(500)
Reimbursed costs			1,103
Deferred revenue current			490
Deferred revenue noncurrent			867
Contract assets current			17
Contract assets noncurrent			241
Deferred tax assets			19
Total liabilities			285
System Fund revenues			1,217
System Fund expenses			1,251
Equity			(450)
Increase (decrease) due to application of IFRS 15 [member] | Loyalty programme liability [member]
Accounting policies [line items]
Deferred revenue			1,057
Increase (decrease) due to application of IFRS 15 [member] | System Fund [member]
Accounting policies [line items]
Operating profit			(34)
Revenue			1,217
System Fund revenues			1,217
System Fund expenses			1,251
Increase (decrease) due to application of IFRS 15 [member] | Disposals subject to management contract [member]
Accounting policies [line items]
Deferred tax liabilities			32
Intangible assets			(243)
Amortisation charge			8
Deferred tax assets			19
Increase (decrease) due to application of IFRS 15 [member] | Key money payment [member]
Accounting policies [line items]
Contract assets current			17
Contract assets noncurrent			240
Depreciation and amortisation			(17)
Revenue			(17)
Contract assets			257
Intangible assets			(257)
Increase (decrease) due to application of IFRS 15 [member] | Initial application & re-licensing fees [member]
Accounting policies [line items]
Deferred revenue			163
Revenue from fee business			(14)
Deferred revenue current			24
Deferred revenue noncurrent			139
Deferred tax liabilities			40
Increase (decrease) due to application of IFRS 15 [member] | Contract costs [member]
Accounting policies [line items]
Deferred tax liabilities			(15)
Operating profit			5
Capitalisation of contract costs			58
Contract assets current			7
Contract assets noncurrent			51
Previously reported [member]
Accounting policies [line items]
Goodwill and other intangible assets			1,467
Revenue from fee business			1,600
Operating profit			763
Depreciation and amortisation			103
Revenue			1,784
Deferred tax assets			56
Redemption cost liability			760
Total liabilities			4,026
Equity			(1,301)	(1,146)	$ 319	319
Previously reported [member] | IHG Rewards club loyalty programme [member]
Accounting policies [line items]
Interest expense on borrowings			7
Previously reported [member] | System Fund [member]
Accounting policies [line items]
Capitalisation of interest benefit			6
Previously reported [member] | System Fund [member] | System fund surplus [member]
Accounting policies [line items]
Total liabilities			158
Previously reported [member] | Retained earnings [member]
Accounting policies [line items]
Equity			$ 951	$ 990		$ 2,653
IFRS 16 [member]
Accounting policies [line items]
Depreciation and amortisation		(34)
Deferred tax assets		$ 3
Percentage of lease liability		90.00%
Number of leases | Lease		9
IFRS 16 [member] | Hotel [member]
Accounting policies [line items]
Percentage of lease liability		62.00%
IFRS 16 [member] | Office building [member]
Accounting policies [line items]
Percentage of lease liability		28.00%
Management contracts [member]
Accounting policies [line items]
Amortisation method, intangible assets other than goodwill		Straight-line
Software [member]
Accounting policies [line items]
Amortisation method, intangible assets other than goodwill		Straight-line
Goodwill and other intangible assets		$ 273
Maximum [member] | Buildings [member]
Accounting policies [line items]
Estimated useful lives		50 years
Maximum [member] | Fixtures, fittings and equipment [member]
Accounting policies [line items]
Estimated useful lives		25 years
Maximum [member] | Management contracts [member]
Accounting policies [line items]
Estimated useful lives		50 years
Maximum [member] | Software [member]
Accounting policies [line items]
Estimated useful lives		5 years
Minimum [member] | Fixtures, fittings and equipment [member]
Accounting policies [line items]
Estimated useful lives		3 years
Minimum [member] | Software [member]
Accounting policies [line items]
Estimated useful lives		3 years

General Information - Impact of

General Information - Impact of IFRS 15 on Group Income Statement (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of impact of initial application of new accounting standards [line item]
Revenue from fee business	$ 1,486	$ 1,379	$ 1,329
Revenue from owned, leased and managed lease hotels	447	351	338
System Fund revenues	1,233	1,242	1,199
Reimbursement of costs	1,171	1,103	1,046
Total revenue	4,337	4,075	3,912
Cost of sales	(706)	(571)	(548)
System Fund expenses	(1,379)	(1,276)	(1,164)
Reimbursed costs	(1,171)	(1,103)	(1,046)
Administrative expenses	(344)	(337)	(345)
Share of gains/(losses) of associates and joint ventures	(1)	3	(2)
Other operating income	14	11	9
Depreciation and amortisation	(80)	(78)	(75)
Operating profit before exceptional items	670	724	741
Impairment charges	0	(18)	(16)
Other exceptional items	(104)	22	(13)
Operating profit	566	728	712
Financial income	5	4	6
Financial expenses	(86)	(76)	(86)
Tax	(133)	(115)	(173)
Profit after tax	$ 352	541	$ 459
Other changes [member]
Disclosure of impact of initial application of new accounting standards [line item]
Revenue from fee business		(188)
Revenue from owned, leased and managed lease hotels		163
System Fund revenues		25
Cost of sales		25
System Fund expenses		(25)
Previously reported [member]
Disclosure of impact of initial application of new accounting standards [line item]
Revenue from fee business		1,600
Revenue from owned, leased and managed lease hotels		184
Total revenue		1,784
Cost of sales		(608)
Administrative expenses		(328)
Share of gains/(losses) of associates and joint ventures		3
Other operating income		11
Depreciation and amortisation		(103)
Operating profit before exceptional items		759
Impairment charges		(18)
Other exceptional items		22
Operating profit		763
Financial income		4
Financial expenses		(89)
Tax		(85)
Profit after tax		593
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of impact of initial application of new accounting standards [line item]
System Fund revenues		1,217
System Fund expenses		(1,251)
Reimbursed costs		(1,103)
Profit after tax		(52)
Increase (decrease) due to application of IFRS 15 [member] | Core IHG [member]
Disclosure of impact of initial application of new accounting standards [line item]
Revenue from fee business		(33)
Revenue from owned, leased and managed lease hotels		4
Reimbursement of costs		1,103
Total revenue		1,074
Cost of sales		12
Reimbursed costs		(1,103)
Administrative expenses		(9)
Depreciation and amortisation		25
Operating profit before exceptional items		(1)
Operating profit		(1)
Tax		(28)
Profit after tax		(29)
Increase (decrease) due to application of IFRS 15 [member] | System Fund [member]
Disclosure of impact of initial application of new accounting standards [line item]
System Fund revenues		1,217
Total revenue		1,217
System Fund expenses		(1,251)
Operating profit before exceptional items		(34)
Operating profit		(34)
Financial expenses		13
Tax		(2)
Profit after tax		$ (23)

General Information - Impact _2

General Information - Impact of IFRS 15 on Group Statement of Comprehensive Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of impact of initial application of new accounting standards [line item]
Profit for the year	$ 352	$ 541	$ 459
Exchange losses on retranslation of foreign operations, net of related tax credit of $1m	43	(88)	190
Other items		(47)
Total comprehensive income for the year	$ 385	406	$ 647
Previously reported [member]
Disclosure of impact of initial application of new accounting standards [line item]
Profit for the year		593
Exchange losses on retranslation of foreign operations, net of related tax credit of $1m		(77)
Other items		(47)
Total comprehensive income for the year		469
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of impact of initial application of new accounting standards [line item]
Profit for the year		(52)
Exchange losses on retranslation of foreign operations, net of related tax credit of $1m		(11)
Total comprehensive income for the year		$ (63)

General Information - Impact _3

General Information - Impact of IFRS 15 on Group Statement of Comprehensive Income (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of impact of initial application of new accounting standards [line item]
Exchange losses on retranslation of foreign operations, tax	$ (2)	$ (1)	$ 3
IFRS 15 [member]
Disclosure of impact of initial application of new accounting standards [line item]
Exchange losses on retranslation of foreign operations, tax		$ 1

General Information - Impact _4

General Information - Impact of IFRS 15 on Group Statement of Financial Position (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2016	Dec. 31, 2015
Disclosure of impact of initial application of new accounting standards [line item]
Deferred tax liabilities	$ (131)	$ (101)	$ (170)
Deferred tax liability assets	(71)	(26)	(101)
Goodwill and other intangible assets	1,143	967	858
Deferred tax assets	60	75	69
Contract costs	55	51	45
Contract assets	270	241	185
Other non-current assets		813
Total non-current assets	2,377	2,147	1,966
Contract costs	5	7	8
Contract assets	20	17	13
Other current assets		839
Total current assets	1,376	863	796
Total assets	3,753	3,010	2,762
Trade and other payables	(618)	(597)	(526)
Deferred revenue		(490)
Other current liabilities		(193)
Total current liabilities	(1,370)	(1,280)	(1,150)
Trade and other payables	(158)	(36)	(29)
Deferred revenue		(867)
Other non-current liabilities		(2,027)
Total non-current liabilities	(3,460)	(3,031)	(2,758)
Total liabilities	(4,830)	(4,311)	(3,908)
Net liabilities	(1,077)	(1,301)	(1,146)
Equity share capital	146	154	141
Capital redemption reserve	10	10	9
Shares held by employee share trusts	(4)	(5)	(11)
Other reserves	(2,865)	(2,874)	(2,860)
Fair value reserve		79
Currency translation reserve	419	377	466
Retained earnings	1,166	951	990
IHG shareholders' equity	(1,085)	(1,308)	(1,154)
Non-controlling interest	8	7	8
Total equity	$ (1,077)	(1,301)	(1,146)	$ (118)	$ (118)
Previously reported [member]
Disclosure of impact of initial application of new accounting standards [line item]
Deferred tax liabilities		(157)
Goodwill and other intangible assets		1,467
Deferred tax assets		56
Other non-current assets		813
Total non-current assets		2,336
Other current assets		839
Total current assets		839
Total assets		3,175
Loyalty programme liability		(343)
Trade and other payables		(768)
Other current liabilities		(193)
Total current liabilities		(1,304)
Loyalty programme liability		(417)
Trade and other payables		(121)
Other non-current liabilities		(2,027)
Total non-current liabilities		(2,722)
Total liabilities		(4,026)
Net liabilities		(851)
Equity share capital		154
Capital redemption reserve		10
Shares held by employee share trusts		(5)
Other reserves		(2,874)
Fair value reserve		79
Currency translation reserve		373
Retained earnings		1,405
IHG shareholders' equity		(858)
Non-controlling interest		7
Total equity		(1,301)	$ (1,146)	$ 319	$ 319
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of impact of initial application of new accounting standards [line item]
Deferred tax liability assets		56
Goodwill and other intangible assets		(500)
Deferred tax assets		19
Contract costs		51
Contract assets		241
Total non-current assets		(189)
Contract costs		7
Contract assets		17
Total current assets		24
Total assets		(165)
Loyalty programme liability		343
Trade and other payables		171
Deferred revenue		(490)
Total current liabilities		24
Loyalty programme liability		417
Trade and other payables		85
Deferred revenue		(867)
Total non-current liabilities		(309)
Total liabilities		(285)
Net liabilities		(450)
Currency translation reserve		4
Retained earnings		(454)
IHG shareholders' equity		(450)
Total equity		$ (450)

General Information - Impact _5

General Information - Impact of IFRS 15 on Group Statement of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of impact of initial application of new accounting standards [line item]
Profit for the year	$ 352	$ 541	$ 459
Adjustments reconciling profit for the year to cash flow from operations before contract acquisition costs	502	308	491
Cash flow from operations before contract acquisition costs	854	849	950
Contract acquisition costs, net of repayments	(58)	(57)
Cash flow from operations	800	792	908
Interest paid	(70)	(69)	(72)
Interest received	2	1	4
Tax paid on operating activities	(66)	(147)	(130)
Net cash from operating activities	666	577	710
Purchase of intangible assets	(112)	(172)	(130)
Other cash flows from investing activities		(34)
Net cash from investing activities	(189)	(206)	(174)
Net cash from financing activities	86	(446)	(1,456)
Net movement in cash and cash equivalents in the year	563	(75)	(920)
Cash and cash equivalents at beginning of the year	58	117	1,098
Exchange rate effects	(21)	16	(61)
Cash and cash equivalents at end of the year	600	58	117
Previously reported [member]
Disclosure of impact of initial application of new accounting standards [line item]
Profit for the year		593
Adjustments reconciling profit for the year to cash flow from operations before contract acquisition costs		263
Cash flow from operations before contract acquisition costs		856
Cash flow from operations		856
Interest paid		(76)
Interest received		1
Tax paid on operating activities		(147)
Net cash from operating activities		634
Purchase of intangible assets		(229)
Other cash flows from investing activities		(34)
Net cash from investing activities		(263)
Net cash from financing activities		(446)
Net movement in cash and cash equivalents in the year		(75)
Cash and cash equivalents at beginning of the year	$ 58	117
Exchange rate effects		16
Cash and cash equivalents at end of the year		58	$ 117
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of impact of initial application of new accounting standards [line item]
Profit for the year		(52)
Adjustments reconciling profit for the year to cash flow from operations before contract acquisition costs		45
Cash flow from operations before contract acquisition costs		(7)
Contract acquisition costs, net of repayments		(57)
Cash flow from operations		(64)
Interest paid		7
Net cash from operating activities		(57)
Purchase of intangible assets		57
Net cash from investing activities		$ 57

General Information - Impact _6

General Information - Impact of IFRS 15 on Basic and Diluted Earnings per Ordinary Share (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Basic earnings per ordinary share	$ 1.847	$ 2.798	$ 2.151
Diluted earnings per ordinary share	$ 1.828	2.784	$ 2.131
Previously reported [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Basic earnings per ordinary share		3.067
Diluted earnings per ordinary share		3.052
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Basic earnings per ordinary share		(0.269)
Diluted earnings per ordinary share		$ (0.268)

General Information - Impact _7

General Information - Impact of Presentational Changes on Financial Statements (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Revenue from fee business	$ 1,486	$ 1,379	$ 1,329
Revenue from owned, leased and managed lease hotels	447	351	338
System Fund revenues	1,233	1,242	1,199
Total revenue	4,337	4,075	3,912
Cost of sales	(706)	(571)	(548)
System Fund expenses	(1,379)	(1,276)	(1,164)
Operating profit	$ 566	728	712
InterContinental Reservations [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Revenue from fee business		(25)	(23)
System Fund revenues		25	23
Total revenue		0	0
Cost of sales		25	23
System Fund expenses		(25)	(23)
Operating profit		0	0
Presentational changes InterContinental reservation fees and costs [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Revenue from fee business		(188)	(185)
Revenue from owned, leased and managed lease hotels		163	162
System Fund revenues		25	23
Total revenue		0	0
Cost of sales		25	23
System Fund expenses		(25)	(23)
Operating profit		0	0
Presentational changes InterContinental reservation fees and costs [member] | Managed leases [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Revenue from fee business		(163)	(162)
Revenue from owned, leased and managed lease hotels		163	162
Total revenue		0	0
Operating profit		$ 0	$ 0

General Information - Expected

General Information - Expected Impact of New Standards Issued But Not Yet Effective (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Cost of sales	$ 706	$ 571	$ 548
Administrative expenses	344	337	345
Depreciation and amortisation	80	78	75
Tax	133	115	173
Total profit impact	352	541	459
Deferred tax assets	60	75	69
Deferred tax liabilities	131	101	170
Net liabilities	(1,077)	$ (1,301)	$ (1,146)
IFRS 16 [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Cost of sales	18
Administrative expenses	33
Depreciation and amortisation	(34)
Interest expense	(19)
Tax	1
Total profit impact	(1)
Leased assets	323
Deferred tax assets	3
Other assets	(2)
Lease liabilities	(431)
Deferred tax liabilities	7
Other liabilities	31
Net liabilities	$ (69)

Exchange Rates - Additional Inf

Exchange Rates - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Sterling [member]
Disclosure Of Exchange Rates [line items]
Average rates of exchange for the year	0.75	0.78	0.74
Rates of exchange on the last day of the year	0.78	0.74	0.81
Euro [member]
Disclosure Of Exchange Rates [line items]
Average rates of exchange for the year	0.85	0.89	0.90
Rates of exchange on the last day of the year	0.87	0.83	0.95

Segmental Information - Additio

Segmental Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018SegmentRegion
Disclosure of reportable segments [line items]
Number of geographical regions | Region	3
Number of reportable segments | Segment	4
Geographic concentration risk2 [member] | Revenue [member]
Disclosure of reportable segments [line items]
Concentration risk benchmark	Revenue relating to an individual country is separately disclosed when it represents 10% or more of total revenue
Concentration risk percentage	10.00%
Geographic concentration risk2 [member] | Non-current Assets [member]
Disclosure of reportable segments [line items]
Concentration risk benchmark	Non-current assets relating to an individual country are separately disclosed when they represent 10% or more of total non-current assets
Concentration risk percentage	10.00%

Segmental Information - Summary

Segmental Information - Summary of Information by Reportable Segment - Result (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reportable segments [line items]
System Fund revenues	$ 1,233	$ 1,242	$ 1,199
Reimbursement of costs	1,171	1,103	1,046
Revenue	4,337	4,075	3,912
Operating profit	566	728	712
Net finance costs	(81)	(72)	(80)
Profit before tax	485	656	632
Tax	(133)	(115)	(173)
Profit for the year	352	541	459
Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(104)	4	(29)
Profit before tax	(104)	4	(29)
Tax	27	88	12
Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	1,933	1,730	1,667
Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	816	758	706
System Fund [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(146)	(34)	35
Americas [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	1,051	999	969
Americas [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	662	637	626
EMEAA [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	569	457	439
EMEAA [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	202	171	157
Greater China [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	143	117	112
Greater China [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	69	52	46
Central [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	170	157	147
Central [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	$ (117)	$ (102)	$ (123)

Segmental Information - Summa_2

Segmental Information - Summary of Information by Reportable Segment - Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reportable segments [line items]
Derivative financial instruments	$ 8
Tax receivable	58	$ 117
Deferred tax assets	60	75	$ 69
Cash and cash equivalents	704	168	206
Assets	3,753	3,010	2,762
Loyalty and co-brand deferred revenue and other payables	(1,291)	(1,186)
Loans and other borrowings	(2,249)	(2,019)
Tax payable	(50)	(89)
Deferred tax liabilities	(131)	(101)	(170)
Deferred and contingent purchase consideration	(131)
Liabilities	(4,830)	(4,311)	$ (3,908)
Reportable segments [member]
Disclosure of reportable segments [line items]
Assets	2,923	2,650
Liabilities	(978)	(916)
Americas [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Assets	1,568	1,500
Liabilities	(676)	(620)
Greater China [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Assets	110	105
Liabilities	(61)	(64)
Central [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Assets	579	541
Liabilities	0
EMEAA [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Assets	666	504
Liabilities	$ (241)	$ (232)

Segmental Information - Summa_3

Segmental Information - Summary of Information by Reportable Segment - Other Segmental Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reportable segments [line items]
Capital expenditure	$ 243	$ 336	$ 238
Depreciation and amortisation	80	78	75
Share-based payments cost	27	21	17
Share of losses/(gains) of associates and joint ventures	1	(3)	2
Impairment charges	0	18	16
Americas [member]
Disclosure of reportable segments [line items]
Capital expenditure	74	120	67
Depreciation and amortisation	27	23	21
Share-based payments cost	8	6	6
Share of losses/(gains) of associates and joint ventures	6	1	7
Impairment charges		18	16
EMEAA [member]
Disclosure of reportable segments [line items]
Capital expenditure	33	26	22
Depreciation and amortisation	8	7	7
Share-based payments cost	4	4	4
Share of losses/(gains) of associates and joint ventures	(5)	(4)	(5)
Greater China [member]
Disclosure of reportable segments [line items]
Capital expenditure	2	2	1
Depreciation and amortisation	3	1	1
Share-based payments cost	3	3	3
Share of losses/(gains) of associates and joint ventures	0
Central [member]
Disclosure of reportable segments [line items]
Capital expenditure	134	188	148
Depreciation and amortisation	42	47	46
Share-based payments cost	12	$ 8	$ 4
Share of losses/(gains) of associates and joint ventures	$ 0

Segmental Information - Summa_4

Segmental Information - Summary of Information by Reportable Segment - Other Segmental Information (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 80	$ 78	$ 75
Administrative expenses [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	61	53	54
Cost of sales [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	19	25	21
System Fund [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 45	$ 36	$ 31

Segmental Information - Summa_5

Segmental Information - Summary of Information by Reportable Segment - Reconciliation of Capital Expenditure (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	$ 243	$ 336	$ 238
Contract acquisition costs	(58)	(57)
Landlord contributions to property, plant and equipment	8	14
Timing differences and other adjustments	1	(13)
Additions per the Financial Statements	194	280
Property, plant and equipment	47	44
Intangible assets	112	172
Investment in associates and joint ventures	3	47
Other financial assets	32	17
Additions per the Financial Statements	194	280
Americas [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	74	120	67
Contract acquisition costs	(32)	(36)
Landlord contributions to property, plant and equipment	0
Timing differences and other adjustments	1	(12)
Additions per the Financial Statements	43	72
Property, plant and equipment	13	10
Intangible assets	0	3
Investment in associates and joint ventures	3	47
Other financial assets	27	12
Additions per the Financial Statements	43	72
EMEAA [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	33	26	22
Contract acquisition costs	(26)	(21)
Landlord contributions to property, plant and equipment	0
Timing differences and other adjustments	0
Additions per the Financial Statements	7	5
Property, plant and equipment	2
Intangible assets	0
Investment in associates and joint ventures	0
Other financial assets	5	5
Additions per the Financial Statements	7	5
Greater China [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	2	2	1
Contract acquisition costs	0
Landlord contributions to property, plant and equipment	0
Timing differences and other adjustments	0
Additions per the Financial Statements	2	2
Property, plant and equipment	2	2
Intangible assets	0
Investment in associates and joint ventures	0
Other financial assets	0
Additions per the Financial Statements	2	2
Central [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	134	188	$ 148
Contract acquisition costs	0
Landlord contributions to property, plant and equipment	8	14
Timing differences and other adjustments	0	(1)
Additions per the Financial Statements	142	201
Property, plant and equipment	30	32
Intangible assets	112	169
Investment in associates and joint ventures	0
Other financial assets	0
Additions per the Financial Statements	$ 142	$ 201

Segmental Information - Summa_6

Segmental Information - Summary of Geographical Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of geographical areas [line items]
System Fund	$ 1,233	$ 1,242	$ 1,199
Revenue	4,337	4,075	3,912
Non-current assets	2,019	1,825
Before system funds [member]
Disclosure of geographical areas [line items]
Revenue	3,104	2,833	2,713
United Kingdom [member]
Disclosure of geographical areas [line items]
Revenue	151	74	72
Non-current assets	148	52
United States [member]
Disclosure of geographical areas [line items]
Revenue	1,950	1,845	1,750
Non-current assets	1,510	1,476
China [member]
Disclosure of geographical areas [line items]
Revenue	222	201	192
Rest of world [member]
Disclosure of geographical areas [line items]
Revenue	781	713	$ 699
Non-current assets	$ 361	$ 297

Revenue - Summary of Group Reve

Revenue - Summary of Group Revenue Disaggregated By Type of Revenue Stream and By Reportable Segment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	$ 1,156	$ 1,072	$ 1,046
Incentive management fees	160	150	136
Central revenue	170	157	147
Revenue from fee business	1,486	1,379	1,329
Revenue from owned, leased and managed lease hotels	447	351	338
System Fund revenues	1,233	1,242	1,199
Reimbursement of costs	1,171	1,103	1,046
Total revenue	4,337	4,075	3,912
Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	1,933	1,730	1,667
Americas [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	835	795	781
Incentive management fees	18	16	15
Central revenue	0
Revenue from fee business	853	811	796
Revenue from owned, leased and managed lease hotels	198	188	173
Americas [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	1,051	999	969
EMEAA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	227	204	194
Incentive management fees	93	90	80
Central revenue	0
Revenue from fee business	320	294	274
Revenue from owned, leased and managed lease hotels	249	163	165
EMEAA [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	569	457	439
Greater China [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	94	73	71
Incentive management fees	49	44	41
Central revenue	0
Revenue from fee business	143	117	112
Revenue from owned, leased and managed lease hotels	0
Greater China [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	143	117	112
Central [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	0
Incentive management fees	0
Central revenue	170	157	147
Revenue from fee business	170	157	147
Revenue from owned, leased and managed lease hotels	0
Central [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	$ 170	$ 157	$ 147

Revenue - Summary of Informatio

Revenue - Summary of Information About Trade Receivables, Contract Assets, and Deferred Revenue (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Receivables from contracts with customers [abstract]
Trade receivables	$ 474	$ 452
Contract assets	290	258	$ 198
Deferred revenue	$ 1,506	$ 1,357

Revenue - Summary of Informat_2

Revenue - Summary of Information About Contract Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Contract assets [abstract]
Contract assets, Beginning balance	$ 258	$ 198
Costs paid	58	73
Recognised as a deduction to revenue	(19)	(17)
Repayments	(2)
Exchange and other adjustments	(5)	4
Contract assets, Ending balance	290	258
Current	20	17	$ 13
Non-current	$ 270	$ 241	$ 185

Revenue - Summary of Changes in

Revenue - Summary of Changes in Deferred Revenue (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	$ 1,357	$ 1,314
Acquisition of businesses	8
Increase in deferred revenue	643	553
Recognised as revenue	(497)	(510)
Exchange and other adjustments	(5)
Deferred revenue ending balance	1,506	1,357
Current			$ 572	$ 490	$ 462
Non-current			934	867	852
Deferred revenue	1,357	1,314	1,506	1,357	1,314
Loyalty programme [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	1,057	1,033
Acquisition of businesses	0
Increase in deferred revenue	540	480
Recognised as revenue	(416)	(456)
Exchange and other adjustments	0
Deferred revenue ending balance	1,181	1,057
Current			491	422
Non-current			690	635
Deferred revenue	1,057	1,033	1,181	1,057	1,033
Other co-brand fees [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	88	100
Acquisition of businesses	0
Increase in deferred revenue	0
Recognised as revenue	(11)	(12)
Exchange and other adjustments	0
Deferred revenue ending balance	77	88
Current			11	11
Non-current			66	77
Deferred revenue	88	100	77	88	100
Application & re-licensing fees [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	163	148
Acquisition of businesses	0
Increase in deferred revenue	36	39
Recognised as revenue	(23)	(24)
Exchange and other adjustments	(1)
Deferred revenue ending balance	175	163
Current			23	24
Non-current			152	139
Deferred revenue	163	148	175	163	148
Other [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	49	33
Acquisition of businesses	8
Increase in deferred revenue	67	34
Recognised as revenue	(47)	(18)
Exchange and other adjustments	(4)
Deferred revenue ending balance	73	49
Current			47	33
Non-current			26	16
Deferred revenue	$ 49	$ 33	$ 73	$ 49	$ 33

Revenue - Amounts Received and

Revenue - Amounts Received and Not Yet Recognized Related to Performance Obligations (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 1,506	$ 1,357
Due within one year [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	572	490
Between 1 and 2 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	288	250
Between 2 and 3 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	184	161
Between 3 and 4 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	128	117
Between 4 and 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	95	89
More than 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	239	250
Loyalty and co-brand [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	1,258	1,145
Loyalty and co-brand [member] | Due within one year [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	502	433
Loyalty and co-brand [member] | Between 1 and 2 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	257	221
Loyalty and co-brand [member] | Between 2 and 3 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	158	137
Loyalty and co-brand [member] | Between 3 and 4 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	106	95
Loyalty and co-brand [member] | Between 4 and 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	75	69
Loyalty and co-brand [member] | More than 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	160	190
Other [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	248	212
Other [member] | Due within one year [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	70	57
Other [member] | Between 1 and 2 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	31	29
Other [member] | Between 2 and 3 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	26	24
Other [member] | Between 3 and 4 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	22	22
Other [member] | Between 4 and 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	20	20
Other [member] | More than 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 79	$ 60

Revenue - Movements in Contract

Revenue - Movements in Contract Costs, Typically Developer Commissions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
Contract costs beginning balance	$ 58	$ 53
Costs incurred	9	12
Amortisation	(7)	(7)
Contract costs ending balance	60	58
Contract costs disclosed as:
Current			$ 5	$ 7	$ 8
Non-current			55	51	45
Total contract costs	$ 58	$ 53	$ 60	$ 58	$ 53

Staff Costs and Directors' Em_3

Staff Costs and Directors' Emoluments - Summary of Staff Costs (Detail) - Costs by employer [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension and other post-retirement benefits:
Total staff costs	$ 2,165	$ 2,040	$ 1,907
Costs borne by IHG [member]
Costs
Wages and salaries	1,956	1,868	1,738
Social security costs	127	106	106
Pension and other post-retirement benefits:
Defined benefit plans (note 25)	19	5	5
Defined contribution plans	63	61	58
Total staff costs	708	645	594
Costs are borne by the System Fund [member]
Pension and other post-retirement benefits:
Total staff costs	347	339	311
Costs are reimbursed [member]
Pension and other post-retirement benefits:
Total staff costs	$ 1,110	$ 1,056	$ 1,002

Staff Costs and Directors' Em_4

Staff Costs and Directors' Emoluments - Summary of Average Number of Employees (Detail) - Costs by employer [member]	12 Months Ended
	Dec. 31, 2018Employee	Dec. 31, 2017Employee	Dec. 31, 2016Employee
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	35,330	34,790	34,023
Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	7,598	6,658	6,587
Costs are borne by the System Fund [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	5,214	5,555	5,434
Costs are reimbursed [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	22,518	22,577	22,002
Americas [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	2,225	2,149	2,121
EMEAA [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	3,255	2,267	2,380
Greater China [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	324	294	299
Central [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	1,794	1,948	1,787

Staff Costs and Directors' Em_5

Staff Costs and Directors' Emoluments - Summary of Staff Costs (Parenthetical) (Detail) - Exceptional items [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of information about employees and directors [Line Items]
Exceptional items	$ 36	$ 13	$ 1
System Fund [member]
Disclosure of information about employees and directors [Line Items]
Exceptional items	$ 21	$ 9	$ 0

Staff Costs and Directors' Em_6

Staff Costs and Directors' Emoluments - Summary of Director's Emoluments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Director [member]
Disclosure of Directors Emoluments [Line Items]
Base salaries, fees, performance payments and benefits	$ 7.1	$ 4.9	$ 6.1

Auditor's Remuneration Paid t_3

Auditor's Remuneration Paid to Ernst & Young LLP - Summary of Auditor's Remuneration Paid (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Auditor's remuneration [abstract]
Audit of the Financial Statements	$ 3.3	$ 3	$ 2.4
Audit of subsidiaries	2.9	2.2	2.2
Audit-related assurance services	0.2	0.2	0.2
Other assurance services	1.3	1	1.2
Tax compliance	0	0.1	0.4
Tax advisory	0		0.1
Other non-audit services not covered by the above	0.1	0.2	0.1
Total expense related to remuneration	$ 7.8	$ 6.7	$ 6.6

Auditor's Remuneration Paid t_4

Auditor's Remuneration Paid to Ernst & Young LLP - Summary of Auditor's Remuneration Paid (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Auditor's remuneration [abstract]
Audit fees for specific procedures performed in relation to the implementation of new accounting standards	$ 0.4	$ 0.5	$ 0

Exceptional Items - Summary of

Exceptional Items - Summary of Exceptional Items (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other operating income and expenses:
Other operating income and expenses	$ 14	$ 11	$ 9
Impairment charges
Impairment charges	0	(18)	(16)
Profit before tax	485	656	632
Tax on exceptional items	27	88	12
Tax	(133)	(115)	(173)
Exceptional items before tax analysed as:
Exceptional items before tax	(104)	4	(29)
Americas [member]
Impairment charges
Impairment charges		(18)	(16)
Exceptional items [member]
Administrative expenses:
Acquisition and integration costs	(15)	(15)	(13)
Litigation	(18)
Reorganisation costs	(56)	(36)
Pension settlement cost	(15)
Administrative expenses	(104)	(51)	(13)
Other operating income and expenses:
Gain on disposal of equity securities measured at fair value	0	73
Other operating income and expenses	0	73
Impairment charges
Impairment charges	0	(18)	(16)
Profit before tax	(104)	4	(29)
Tax on exceptional items	22	(2)	12
Exceptional tax	5	90
Tax	27	88	12
Exceptional items before tax analysed as:
Exceptional items before tax	(104)	4	(29)
Exceptional items [member] | Associates [member]
Impairment charges
Associates	0	(18)	(16)
Exceptional items [member] | Americas [member]
Exceptional items before tax analysed as:
Exceptional items before tax	(36)	37	$ (29)
Exceptional items [member] | EMEAA [member]
Exceptional items before tax analysed as:
Exceptional items before tax	(12)	(4)
Exceptional items [member] | Greater China [member]
Exceptional items before tax analysed as:
Exceptional items before tax	(1)
Exceptional items [member] | Central [member]
Exceptional items before tax analysed as:
Exceptional items before tax	$ (55)	$ (29)

Exceptional Items - Summary o_2

Exceptional Items - Summary of Exceptional Items (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Exceptional items [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	$ 56	$ 36
Tax on exceptional items [member]
Disclosure Of Exceptional Items [line items]
Current tax credit/(charge) relating to reorganisation cost	11	13
Current tax credit/(charge) relating to litigation costs	5
Current tax credit in respect of acquisition costs	2
Current tax charge on the sale of a minority investment	2	28
Deferred tax credit relating to associate investment impairment		7	$ 6
Deferred tax credit relating to integration costs		6	5
Tax credit/(charge) relating to other items			$ 1
Exceptional tax [member]
Disclosure Of Exceptional Items [line items]
Current tax charge (Credit)	5	32
Deferred tax		112
Deferred tax credit on unremitted earnings provision		10
Pension scheme settlement [member] | Tax on exceptional items [member]
Disclosure Of Exceptional Items [line items]
Tax credit relating to pension scheme settlement	6
Current tax charge relating to pension scheme settlement	5
Deferred tax credit relating to pension scheme settlement	1
Consultancy expense [member] | Exceptional items [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	25	24
Severance Costs [member] | Exceptional items [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	18	8
System Fund reorganisation costs [member] | Exceptional items [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	$ 47	$ 9

Finance Costs - Summary of Fina

Finance Costs - Summary of Financial Income and Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Detailed Finance Cost [abstract]
Interest income on deposits	$ 2	$ 1	$ 3
Interest income on loans and receivables	3	3	3
Financial income	5	4	6
Interest expense on borrowings	66	62	71
Finance charge payable under finance leases	20	20	20
Capitalised interest	(5)	(6)	(5)
Change in fair value of deferred and contingent purchase consideration	5
Financial expenses	$ 86	$ 76	$ 86

Finance Costs - Additional Info

Finance Costs - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Interest expense on borrowings	$ 66	$ 62	$ 71
Rate used for capitalisation of interest	3.00%	3.00%	3.80%
System Fund [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Interest costs capitalised	$ 5	$ 6	$ 4
IHG Rewards club loyalty programme [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Interest expense on borrowings	$ 14	$ 7	$ 3

Tax - Summary of Tax on Profit

Tax - Summary of Tax on Profit (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income tax [line items]
Total current tax	$ 95	$ 207	$ 56
Origination and reversal of temporary differences	40	(8)	54
Changes in tax rates and tax laws	1	(59)	(2)
Adjustments to estimated recoverable deferred tax assets	(2)	(9)	(25)
Adjustments in respect of prior periods	(1)	(16)	90
Total deferred tax	38	(92)	117
Total income tax charge for the year	133	115	173
Profit before exceptional items	160	203	185
Tax on exceptional items (note 6)	(27)	(88)	(12)
Exceptional items [member]
Income tax [line items]
Total income tax charge for the year	(27)	(88)	(12)
Tax on exceptional items (note 6)	(22)	2	(12)
Exceptional tax (note 6)	(5)	(90)
United Kingdom [member]
Income tax [line items]
Current period	10	10	10
Benefit of tax reliefs on which no deferred tax previously recognised	0		(7)
Adjustments in respect of prior periods	4	(2)	(1)
Total current tax	14	8	2
Foreign tax [member]
Income tax [line items]
Current period	95	210	151
Benefit of tax reliefs on which no deferred tax previously recognised	(1)	(13)
Adjustments in respect of prior periods	(13)	2	(97)
Total current tax	$ 81	$ 199	$ 54

Tax - Summary of Tax on Profi_2

Tax - Summary of Tax on Profit (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income tax [line items]
Corporate income tax rate	19.00%	19.25%	20.00%
Effect of ruling			$ 83
Total income tax charge for the year	$ 133	$ 115	173
Before exceptional items [member] | United States [member]
Income tax [line items]
Total income tax charge for the year	$ 94	$ 157	$ 160

Tax - Summary of Reconciliation

Tax - Summary of Reconciliation of Tax Charge (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of income tax reconciliation [line items]
Corporate income tax rate	19.00%	19.25%	20.00%
Tax credits	(0.50%)	(0.50%)	(2.20%)
System Fund results	5.00%	0.90%	(1.20%)
Other permanent differences	0.60%	0.80%	3.50%
Non-recoverable withholding taxes	0.70%	0.30%	0.70%
Net effect of different rates of tax in overseas businesses	4.60%	14.60%	12.60%
Effects of changes in tax rates resulting from significant US tax reform	0.00%	(9.30%)
Release of provision for taxation on unremitted earnings following significant US tax reform	0.00%	(7.80%)
Transition tax liability arising from significant US tax reform	0.00%	4.80%
Effect of other changes in tax rates and tax laws	0.30%	0.30%	0.30%
Benefit of tax reliefs on which no deferred tax previously recognised	(0.40%)	(1.90%)	(1.10%)
Effect of adjustments to estimated recoverable deferred tax assets	0.10%	(1.40%)	(4.00%)
Adjustment to tax charge in respect of prior periods	(2.00%)	(2.60%)	(1.20%)
Average effective tax rate	27.40%	17.50%	27.40%
Before exceptional items and System Funds [member]
Disclosure of income tax reconciliation [line items]
Corporate income tax rate	19.00%	19.30%	20.00%
Tax credits	(0.30%)	(0.50%)	(2.20%)
System Fund results	(0.50%)	(0.40%)	(0.20%)
Other permanent differences	0.30%	0.60%	3.60%
Non-recoverable withholding taxes	0.50%	0.30%	0.70%
Net effect of different rates of tax in overseas businesses	3.80%	13.70%	13.40%
Effects of changes in tax rates resulting from significant US tax reform	0.00%
Release of provision for taxation on unremitted earnings following significant US tax reform	0.00%
Transition tax liability arising from significant US tax reform	0.00%
Effect of other changes in tax rates and tax laws	0.20%	0.30%	0.30%
Benefit of tax reliefs on which no deferred tax previously recognised	(0.30%)	(1.80%)	(1.10%)
Effect of adjustments to estimated recoverable deferred tax assets	0.10%	(1.30%)	(4.00%)
Adjustment to tax charge in respect of prior periods	(1.00%)	(1.10%)	(1.10%)
Average effective tax rate	21.80%	29.10%	29.40%

Tax - Summary of Reconciliati_2

Tax - Summary of Reconciliation of Tax Charge (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of income tax reconciliation [line items]
Net effect of different rates of tax in overseas businesses	4.60%	14.60%	12.60%
Before exceptional items and System Funds [member]
Disclosure of income tax reconciliation [line items]
Net effect of different rates of tax in overseas businesses	3.80%	13.70%	13.40%
Before exceptional items and System Funds [member] | Maximum [member]
Disclosure of income tax reconciliation [line items]
Increase in irrecoverable tax	2.00%
Before exceptional items and System Funds [member] | United States [member]
Disclosure of income tax reconciliation [line items]
Net effect of different rates of tax in overseas businesses	4.20%	13.30%	12.20%

Tax - Reconciliation Between To

Tax - Reconciliation Between Total Tax Rate and Tax Rate Before Exceptional Items and System Fund (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reconciliation between tax rate and tax rate before exceptional items and System Fund [abstract]
Group income statement	$ 485	$ 656	$ 632
Exceptional items and tax (note 6)	104	(4)	29
System Fund revenue	(1,233)	(1,242)	(1,199)
System Fund expenses	1,379	1,276	1,164
Other	0
Profit loss before exceptional items and System Fund	735	686	626
Group income statement	133	115	173
Exceptional items and tax (note 6)	27	88	12
System Fund revenue	0
System Fund expenses	0
Other	0	(3)	(1)
Income tax expense before exceptional items and System Fund	$ 160	$ 200	$ 184
Group income statement	27.40%	17.50%	27.40%
Average effective tax rate before exceptional items and System Fund	21.80%	29.10%	29.40%

Tax - Tax Paid - Additional Inf

Tax - Tax Paid - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Net tax paid	$ 68	$ 172	$ 130
Net tax paid in operating activities	66	147	130
Net tax paid in investing activities	$ 2	$ 25	$ 0

Tax - Summary of Reconciliati_3

Tax - Summary of Reconciliation of Tax Paid to Total Tax Charge in Income Statement (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation Of Tax Paid [abstract]
Current tax charge in the income statement	$ 95	$ 207	$ 56
Current tax credit in the statement of comprehensive income	(1)		(12)
Current tax credit taken directly to equity	(8)	(12)	(8)
Total current tax charge	86	195	36
Movements to tax contingencies within the income statement	4	3	11
Timing differences of cash tax paid and foreign exchange differences	(22)	(26)	83
Tax paid per cash flow	$ 68	$ 172	$ 130

Tax - Current Tax - Additional

Tax - Current Tax - Additional Information (Detail) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of uncertain tax positions within current tax [line items]
Uncertain tax positions included within current tax liability	$ 29,000,000	$ 42,000,000
Maximum [member]
Disclosure of uncertain tax positions within current tax [line items]
Uncertain tax positions included within current tax liability	$ 8,000,000	$ 8,000,000

Tax - Summary of Deferred Tax (

Tax - Summary of Deferred Tax (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of income tax reconciliation [line items]
Beginning balance	$ 26	$ 101
Income statement	38	(92)
Assets of businesses acquired	(3)
Statement of comprehensive income	4	13
Statement of changes in equity	5	3
Exchange and other adjustments	1	1
Ending balance	71	26
Deferred gains on loan notes [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	34	52
Income statement	1	(18)
Assets of businesses acquired	0
Statement of comprehensive income	0
Statement of changes in equity	0
Exchange and other adjustments	0
Ending balance	35	34
Deferred gains on investments [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	54	78
Income statement	2	(24)
Assets of businesses acquired	0
Statement of comprehensive income	0
Statement of changes in equity	0
Exchange and other adjustments	0
Ending balance	56	54
Losses [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(40)	(44)
Income statement	4	1
Assets of businesses acquired	0
Statement of comprehensive income	0
Statement of changes in equity	0
Exchange and other adjustments	1	3
Ending balance	(35)	(40)
Employee benefits [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(20)	(27)
Income statement	0	(4)
Assets of businesses acquired	0
Statement of comprehensive income	2	10
Statement of changes in equity	0
Exchange and other adjustments	0	1
Ending balance	(18)	(20)
Undistributed earnings of subsidiaries [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		59
Income statement	2	(61)
Assets of businesses acquired	0
Statement of comprehensive income	0	(1)
Statement of changes in equity	0
Exchange and other adjustments	0	3
Ending balance	2
Other short-term temporary differences [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(82)	(96)
Income statement	(2)	12
Assets of businesses acquired	(10)
Statement of comprehensive income	2	4
Statement of changes in equity	5	3
Exchange and other adjustments	0	(5)
Ending balance	(87)	(82)
Property, plant, equipment and software [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	98	120
Income statement	26	(22)
Assets of businesses acquired	(4)
Statement of comprehensive income	0
Statement of changes in equity	0
Exchange and other adjustments	0
Ending balance	120	98
Other intangibles [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	7	(5)
Income statement	9	13
Assets of businesses acquired	11
Statement of comprehensive income	0
Statement of changes in equity	0
Exchange and other adjustments	0	(1)
Ending balance	27	7
Application fees and contract costs [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(25)	(36)
Income statement	(4)	11
Assets of businesses acquired	0
Statement of comprehensive income	0
Statement of changes in equity	0
Exchange and other adjustments	0
Ending balance	$ (29)	$ (25)

Tax - Deferred Tax - Additional

Tax - Deferred Tax - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of income tax reconciliation [line items]
Deferred tax assets recognized related to legal entities which suffered tax loss	$ 0	$ 2
Uncertain tax positions included within deferred tax liability	0	0
Uncertain tax positions offset from deferred tax asset	0	5
Losses [member]
Disclosure of income tax reconciliation [line items]
Deferred tax asset recognised in respect of revenue losses	35	40
Loans Notes [member] | 2025 [member]
Disclosure of income tax reconciliation [line items]
Deferred gains on loan notes		0
Unprovided deferred tax on unremitted earnings [member]
Disclosure of income tax reconciliation [line items]
Unremitted earnings on which no deferred tax provided	$ 800	$ 500

Tax - Deferred Taxes by Territo

Tax - Deferred Taxes by Territory Explanatory (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of deferred taxes [line items]
Deferred tax liability asset	$ 71	$ 26	$ 101
Deferred gains on loan notes [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	35	34	52
Deferred gains on investments [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	56	54	78
Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(35)	(40)	(44)
Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(18)	(20)	(27)
Undistributed earnings of subsidiaries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	2		59
Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(87)	(82)	(96)
United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(53)
United Kingdom [member] | Deferred gains on loan notes [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
United Kingdom [member] | Deferred gains on investments [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
United Kingdom [member] | Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(15)
United Kingdom [member] | Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(4)
United Kingdom [member] | Undistributed earnings of subsidiaries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
United Kingdom [member] | Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(24)
United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	124
United States [member] | Deferred gains on loan notes [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	35
United States [member] | Deferred gains on investments [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	56
United States [member] | Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(16)
United States [member] | Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(14)
United States [member] | Undistributed earnings of subsidiaries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	2
United States [member] | Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(59)
Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
Other Countries [member] | Deferred gains on loan notes [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
Other Countries [member] | Deferred gains on investments [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
Other Countries [member] | Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(4)
Other Countries [member] | Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
Other Countries [member] | Undistributed earnings of subsidiaries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
Other Countries [member] | Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(4)
Property, plant, equipment and software [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	120	98	120
Property, plant, equipment and software [member] | United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(7)
Property, plant, equipment and software [member] | United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	127
Property, plant, equipment and software [member] | Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	0
Other intangibles [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	27	7	(5)
Other intangibles [member] | United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(4)
Other intangibles [member] | United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	27
Other intangibles [member] | Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	4
Application fees and contract costs [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(29)	$ (25)	$ (36)
Application fees and contract costs [member] | United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	1
Application fees and contract costs [member] | United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(34)
Application fees and contract costs [member] | Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	$ 4

Tax - Summary of Deferred Tax B

Tax - Summary of Deferred Tax Balance After Offset of Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Changes in deferred tax liability (asset) [abstract]
Deferred tax assets	$ (60)	$ (75)	$ (69)
Deferred tax liabilities	131	101	170
Deferred tax liability asset	$ 71	$ 26	$ 101

Tax - Summary of Unrecognised D

Tax - Summary of Unrecognised Deferred Tax Position (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Unrecognised deferred tax position [line items]
Unrecognised deferred tax	$ 163	$ 184
Gross carrying amount	989	1,002
Revenue losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	448	452
Unrecognised deferred tax	67	76
Capital losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	516	515
Unrecognised deferred tax	90	99
Total losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	964	967
Unrecognised deferred tax	157	175
Other [member]
Unrecognised deferred tax position [line items]
Unrecognised deferred tax	6	9
Gross carrying amount	$ 25	$ 35

Tax - Summary of Unrecognized D

Tax - Summary of Unrecognized Deferred Tax Based on Expiry Date (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Unrecognised deferred tax position [line items]
Unrecognised deferred tax	$ 163	$ 184
2021 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	28	21
Unrecognised deferred tax	6	5
2022 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	10	11
Unrecognised deferred tax	2	3
2023 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	1	1
Unrecognised deferred tax	0
2024 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	4	20
Unrecognised deferred tax	0	1
2025 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	92	92
Unrecognised deferred tax	21	23
After 2025 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	46	26
Unrecognised deferred tax	$ 3	$ 3

Dividends - Summary of Dividend

Dividends - Summary of Dividends Paid And Proposed (Detail) - USD ($) $ / shares in Units, $ in Millions	May 22, 2017	May 23, 2016	Oct. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Dividends Paid and Proposed [abstract]
Final (declared for previous year)				$ 0.710	$ 0.640	$ 0.575
Interim				0.363	0.330	0.300
Special			$ 2.621	0	2.025	6.329
Dividends paid				1.073	2.995	7.204
Final Proposed (not recognised as a liability at 31 December)				$ 0.781	$ 0.710	$ 0.640
Final (declared for previous year)				$ 130	$ 127	$ 137
Interim				69	62	56
Special	$ 400	$ 1,500	$ 500	0	404	1,500
Dividends paid				199	593	1,693
Final Proposed (not recognised as a liability at 31 December)				$ 141	$ 135	$ 126

Dividends - Additional Informat

Dividends - Additional Information (Detail) $ / shares in Units, $ in Millions	Jan. 29, 2019USD ($)	Jan. 14, 2019£ / sharesshares	May 22, 2017USD ($)	May 23, 2016USD ($)	Oct. 31, 2018USD ($)$ / shares	Dec. 31, 2018USD ($)$ / shares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	May 08, 2017£ / sharesshares	May 09, 2016£ / sharesshares
Disclosure of dividends paid and proposed [line items]
Final Proposed (not recognised as a liability at 31 December) | $ / shares						$ 0.781	$ 0.710	$ 0.640
Announced return of funds to shareholders by way of special dividend | $			$ 400	$ 1,500	$ 500	$ 0	$ 404	$ 1,500
Special dividend per share | $ / shares					$ 2.621	$ 0	$ 2.025	$ 6.329
Share consolidation basis - number of new ordinary shares									45	5
Share consolidation basis - nominal value per share of existing ordinary shares | £ / shares									£ 0.19810	£ 0.18967
Share consolidation basis - number of existing ordinary shares									47	6
Share consolidation basis - nominal value per share of existing ordinary shares | £ / shares									£ 0.18967	£ 0.15805
Share capital consolidation							9,000,000	42,000,000
Proposed dividends [member]
Disclosure of dividends paid and proposed [line items]
Final Proposed (not recognised as a liability at 31 December) | $ / shares						$ 0.781
Final Proposed (not recognised as a liability at 31 December) dividend approval date						May 3, 2019
Final proposed dividend record date						Mar. 29, 2019
Announced return of funds to shareholders by way of special dividend | $	$ 510
Share consolidation basis - number of new ordinary shares		19
Share consolidation basis - nominal value per share of existing ordinary shares | £ / shares		£ 0.2085
Share consolidation basis - number of existing ordinary shares		20
Share consolidation basis - nominal value per share of existing ordinary shares | £ / shares		£ 0.19810
Share capital consolidation		10,000,000

Earnings Per Ordinary Share - S

Earnings Per Ordinary Share - Summary of Earnings Per Ordinary Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Basic earnings per ordinary share
Profit available for equity holders	$ 351	$ 540	$ 456
Basic weighted average number of ordinary shares (millions)	190	193	212
Basic earnings per ordinary share	$ 1.847	$ 2.798	$ 2.151
Diluted earnings per ordinary share
Profit available for equity holders	$ 351	$ 540	$ 456
Diluted weighted average number of ordinary shares (millions)	192	194	214
Diluted earnings per ordinary share	$ 1.828	$ 2.784	$ 2.131
Adjusted earnings per ordinary share
Profit available for equity holders	$ 351	$ 540	$ 456
Adjusting items:
System Fund revenues and expenses	146	34	(35)
Interest attributable to the System Fund	(19)	(13)	(7)
Tax attributable to the System Fund	0	3	1
Exceptional items before tax	104	(4)	29
Tax on exceptional items	(22)	2	(12)
Exceptional tax	(5)	(90)
Adjusted earnings	$ 555	$ 472	$ 432
Basic weighted average number of ordinary shares (millions)	190	193	212
Adjusted earnings per ordinary share	$ 2.921	$ 2.446	$ 2.038
Adjusted earnings	$ 555	$ 472	$ 432
Diluted weighted average number of ordinary shares (millions)	192	194	214
Adjusted diluted earnings per ordinary share	$ 2.891	$ 2.433	$ 2.019
Diluted weighted average number of ordinary shares is calculated as:
Basic weighted average number of ordinary shares	190	193	212
Dilutive potential ordinary shares	2	1	2
Adjusted weighted average shares	192	194	214

Acquisition of Businesses - Add

Acquisition of Businesses - Additional Information (Detail)	Feb. 14, 2019	Nov. 13, 2018	Jul. 25, 2018	Jul. 01, 2018USD ($)	Dec. 31, 2018USD ($)
Regent [member]
Disclosure of detailed information about business combination [line items]
Acquisition of controlling interest				51.00%
Date of acquisition				Jul. 1, 2018
Name of acquiree				Regent Hospitality Worldwide, Inc ('RHW'), Regent International Hotels Limited and Regent Berlin GmbH.
Description of acquiree				The acquisition of a 51% controlling interest in an agreement with Formosa International Hotels Corporation (‘FIH’) to acquire the Regent Hotels and Resorts brand and associated management contracts (‘Regent’).
Description of primary reasons for business combination				On 1 July 2018, the Group completed the acquisition of a 51% controlling interest in an agreement with Formosa International Hotels Corporation (‘FIH’) to acquire the Regent Hotels and Resorts brand and associated management contracts (‘Regent’). The Group acquired 51% of the issued share capital of Regent Hospitality Worldwide, Inc (‘RHW’), 100% of the issued share capital of Regent International Hotels Limited and 100% of the issued share capital of Regent Berlin GmbH. Regent is a leading luxury hotel brand which adds to IHG’s brand portfolio at the top end of the luxury segment.
Beneficial interest				49.00%
Non-controlling interest				$ 0
Acquisition of controlling interest, description					Put and call options exist over the remaining 49% shareholding in RHW which are exercisable in a phased manner from 2026. As the decision-making powers related to the remaining shares are not substantive in driving RHW’s returns and FIH do not share in any costs associated with the future development of the Regent brand, it has been determined that the Group has a present ownership interest in the remaining shares. As such, RHW has been accounted for as 100% owned with no non-controlling interest recognised.
Contributed revenue					$ 10,000,000
Operating loss					0
Increase in group revenue					$ 9,000,000
Impact of group revenue description					If the acquisition had taken place at 1 January 2018, reported Group revenue would have been $9m higher, with no material difference to operating profit
Operating profit (loss)					$ 0
Amount of goodwill deductible for tax					0
Contingent liabilities recognised					0
UK Portfolio [member]
Disclosure of detailed information about business combination [line items]
Date of acquisition			Jul. 25, 2018
Description of primary reasons for business combination			On 25 July 2018, the Group completed a deal to operate nine hotels under long-term leases from Covivio (formerly Foncière des Régions), which operated under the Principal and De Vere Hotels brands. An additional leased hotel was added to the portfolio on 13 November 2018, bringing the total to ten (‘UK portfolio’) at 31 December 2018. Two further leased hotels were added on 14 February 2019. The deal establishes IHG as the leading luxury hotel operator in the UK. Over the next one to two years, the hotels will be rebranded to other brands in IHG’s luxury and upscale portfolio.
Contributed revenue					75,000,000
Operating loss					1,000,000
Increase in group revenue					$ 90,000,000
Impact of group revenue description					If the acquisition had taken place at 1 January 2018, reported Group revenue would have been $90m higher, with no material difference to operating profit
Operating profit (loss)					$ 0
Amount of goodwill deductible for tax					0
Contingent liabilities recognised					$ 0
Number of hotels operates under long term leases		1	9		10
Gross contractual value of trade receivables					$ 5,000,000
Fair value of trade receivables, book value					$ 5,000,000
UK Portfolio [member] | Events after reporting period [member]
Disclosure of detailed information about business combination [line items]
Number of hotels operates under long term leases	2

Acquisition of Businesses - Sum

Acquisition of Businesses - Summary of Acquisition Date Fair Value of Each Major Class of Consideration Transferred (Detail) $ in Millions	Dec. 31, 2018USD ($)
Regent [member]
Disclosure of consideration transferred business combinations [line items]
Cash paid on acquisition	$ 13
Contingent consideration	53
Total purchase consideration	88
Regent [member] | Deferred Consideration [member]
Disclosure of consideration transferred business combinations [line items]
Deferred consideration	22
UK Portfolio [member]
Disclosure of consideration transferred business combinations [line items]
Cash paid on acquisition	9
Contingent consideration	56
Total purchase consideration	62
UK Portfolio [member] | Working capital [member]
Disclosure of consideration transferred business combinations [line items]
Cash paid on acquisition	$ (3)

Acquisition of Businesses - S_2

Acquisition of Businesses - Summary of Acquisition Date Fair Value of Each Major Class of Consideration Transferred (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018USD ($)
Regent [member]
Disclosure of detailed information about business combination [line items]
Description of payment of stock option exercised	Comprises the present value of the expected amounts payable on exercise of the put and call options, assuming $39m is paid in 2026 to acquire an additional 25% of RHW with the remaining 24% acquired in 2028 for $42m. The amount payable on exercise of the options is based on the annual trailing revenue of RHW, with a floor applied. The range of possible outcomes is $81m to $261m (undiscounted). The final put and call options are exercisable in 2033. The value of the contingent consideration is subject to periodic re-assessment as interest rates and RHW revenue expectations change.
Regent [member] | Minimum [member]
Disclosure of detailed information about business combination [line items]
Range of amounts payable on exercise of put and call options	$ 81,000,000
Regent [member] | Maximum [member]
Disclosure of detailed information about business combination [line items]
Range of amounts payable on exercise of put and call options	261,000,000
Regent [member] | Payment due in 2026 [member]
Disclosure of detailed information about business combination [line items]
Cash consideration	$ 39,000,000
Cash consideration years	2,026
Regent [member] | Payment due in 2026 [member] | Regent Hospitality Worldwide Inc [member]
Disclosure of detailed information about business combination [line items]
Percentage to be acquired on exercise	25.00%
Regent [member] | Payment due in 2028 [member] | Regent Hospitality Worldwide Inc [member]
Disclosure of detailed information about business combination [line items]
Cash consideration	$ 42,000,000
Cash consideration years	2,028
Percentage to be acquired on exercise	24.00%
Regent [member] | Payment due in 2021 [member]
Disclosure of detailed information about business combination [line items]
Cash consideration	$ 13,000,000
Cash consideration year	2,021
Regent [member] | Payment due in 2024 [member]
Disclosure of detailed information about business combination [line items]
Cash consideration	$ 13,000,000
Cash consideration year	2,024
UK Portfolio [member]
Disclosure of detailed information about business combination [line items]
Lease payment condition	Comprises the present value of the above-market element of the expected lease payments over the 25 year lives of the hotel lease agreements. The undiscounted amount is $217m. The value of the contingent consideration has been assessed with the assistance of professional third party advisors and is subject to periodic re-assessment as interest rates and expected lease payments change. The above market assessment has been determined by comparing the expected lease payments as a percentage of forecast hotel operating profit (before depreciation and rent) with market metrics, on a lease by lease basis. There is no floor to the amount payable and no maximum amount.
Expected lease payments undiscounted	$ 217,000,000
UK Portfolio [member] | Contingent Consideration [member]
Disclosure of detailed information about business combination [line items]
Lease payment condition	25 years
UK Portfolio [member] | Working capital [member]
Disclosure of detailed information about business combination [line items]
Lease payment condition	Subject to final agreement and receivable in early 2019.

Acquisition of Businesses - S_3

Acquisition of Businesses - Summary of Fair Value of Identifiable Assets Acquired and Liabilities Assumed (Detail) $ in Millions	Dec. 31, 2018USD ($)
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Deferred tax asset	$ (3)
Regent [member]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Brands	57
Management contracts	6
Property, plant and equipment	1
Deferred tax liability	(11)
Net identifiable assets acquired	53
Goodwill	35
Total purchase consideration	88
UK Portfolio [member]
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]
Brands	1
Property, plant and equipment	25
Inventories	1
Trade and other receivables	11
Cash and cash equivalents	2
Trade and other payables	(18)
Deferred revenue	(8)
Stamp duty liability	(14)
Deferred tax asset	14
Net identifiable assets acquired	14
Goodwill	48
Total purchase consideration	$ 62

Acquisition of Businesses - S_4

Acquisition of Businesses - Summary of Cash Flows Relating to Acquisitions (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Disclosure of consideration transferred business combinations [line items]
Net cash outflow arising on acquisitions	$ 38
Regent [member]
Disclosure of consideration transferred business combinations [line items]
Cash paid on acquisition	13
UK Portfolio [member]
Disclosure of consideration transferred business combinations [line items]
Cash paid on acquisition	9
Contingent consideration paid	4
Settlement of stamp duty liability	14
Less: cash and cash equivalents acquired	(2)
Net cash outflow arising on acquisitions	$ 25

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Net Book Value of Property, Plant and Equipment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 425	$ 419
Additions	47	44
Ending balance	447	425
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	837	807
Acquisition of businesses (note 11)	26
Additions	47	44
Fully depreciated assets written off	(178)	(19)
Disposals	(29)	(4)
Exchange and other adjustments	(7)	9
Ending balance	696	837
Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(412)	(388)
Provided	(40)	(35)
System Fund expense	(8)	(6)
Fully depreciated assets written off	178	19
Disposals	25	3
Exchange and other adjustments	8	(5)
Ending balance	(249)	(412)
Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	302	300
Ending balance	301	302
Land and buildings [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	388	378
Additions	8	9
Fully depreciated assets written off	(11)
Exchange and other adjustments	(3)	1
Ending balance	382	388
Land and buildings [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(86)	(78)
Provided	(6)	(7)
Fully depreciated assets written off	11
Exchange and other adjustments		(1)
Ending balance	(81)	(86)
Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	123	119
Ending balance	146	123
Fixtures, fittings and equipment [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	449	429
Acquisition of businesses (note 11)	26
Additions	39	35
Fully depreciated assets written off	(167)	(19)
Disposals	(29)	(4)
Exchange and other adjustments	(4)	8
Ending balance	314	449
Fixtures, fittings and equipment [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(326)	(310)
Provided	(34)	(28)
System Fund expense	(8)	(6)
Fully depreciated assets written off	167	19
Disposals	25	3
Exchange and other adjustments	8	(4)
Ending balance	$ (168)	$ (326)

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)Hotel	Dec. 31, 2017USD ($)Hotel
Disclosure of detailed information about property, plant and equipment [abstract]
Percentage of net book value of property, plant and equipment relating to largest owned and leased hotel	41.00%	43.00%
Number of hotels owned and leased	23	12
Number of opened hotel	23	12
Number of hotels under construction	0	0
Carrying value of property, plant and equipment held under finance leases | $	$ 174	$ 181
Percentage of hotel properties directly owned	25.00%	26.00%
Percentage of hotel properties held under leases for 50 years or longer	53.00%	57.00%

Property, Plant and Equipment_3

Property, Plant and Equipment - Summary of Net Book Value of Property, Plant and Equipment by Operating Segment (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	$ 447	$ 425	$ 419
Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	301	302	300
Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	146	$ 123	$ 119
Americas [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	329
Americas [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	289
Americas [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	40
EMEAA [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	34
EMEAA [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	0
EMEAA [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	34
Greater China [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	0
Greater China [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	0
Greater China [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	0
Central [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	84
Central [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	12
Central [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	$ 72

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Summary of Goodwill and Other Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	$ 967	$ 858
Ending balance	1,143	967
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	1,399	1,227
Acquisition of businesses (note 11)	147
Additions	112	172
Capitalised interest	5	6
Disposals	(72)	(14)
Exchange and other adjustments	(10)	8
Ending balance	1,581	1,399
Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(432)	(369)
Provided	(40)	(43)
System Fund expense	(37)	(30)
Disposals	67	14
Exchange and other adjustments	4	(4)
Ending balance	(438)	(432)
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	237	232
Ending balance	313	237
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	377	370
Acquisition of businesses (note 11)	83
Additions	0
Capitalised interest	0
Disposals	0
Exchange and other adjustments	(5)	7
Ending balance	455	377
Goodwill [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(140)	(138)
Provided	0
System Fund expense	0
Disposals	0
Exchange and other adjustments	(2)	(2)
Ending balance	(142)	(140)
Brands [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	193	193
Ending balance	250	193
Brands [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	193	193
Acquisition of businesses (note 11)	58
Additions	0
Capitalised interest	0
Disposals	0
Exchange and other adjustments	(1)
Ending balance	250	193
Brands [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Provided	0
System Fund expense	0
Disposals	0
Exchange and other adjustments	0
Ending balance	0
Software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	464	360
Ending balance	500	464
Software [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	745	583
Acquisition of businesses (note 11)	0
Additions	107	168
Capitalised interest	5	6
Disposals	(72)	(14)
Exchange and other adjustments	(4)	2
Ending balance	781	745
Software [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(281)	(223)
Provided	(36)	(40)
System Fund expense	(37)	(30)
Disposals	67	14
Exchange and other adjustments	6	(2)
Ending balance	(281)	(281)
Management contracts [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	64	66
Ending balance	67	64
Management contracts [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	71	71
Acquisition of businesses (note 11)	6
Additions	0
Capitalised interest	0
Disposals	0
Exchange and other adjustments	0
Ending balance	77	71
Management contracts [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(7)	(5)
Provided	(3)	(2)
System Fund expense	0
Disposals	0
Exchange and other adjustments	0
Ending balance	(10)	(7)
Other intangibles [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	9	7
Ending balance	13	9
Other intangibles [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	13	10
Acquisition of businesses (note 11)	0
Additions	5	4
Capitalised interest	0
Disposals	0
Exchange and other adjustments	0	(1)
Ending balance	18	13
Other intangibles [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(4)	(3)
Provided	(1)	(1)
System Fund expense	0
Disposals	0
Exchange and other adjustments	0
Ending balance	$ (5)	$ (4)

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	Jan. 16, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Contingency factor applied to reduce cash flow projections		10.00%
Goodwill and other intangible assets		$ 1,143	$ 967	$ 858
Software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill and other intangible assets		273
Software assets not in use and therefore not being amortised [member] | Software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill and other intangible assets		$ 109
Management contracts [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average remaining amortisation period for management contracts		25 years	27 years
Regent and UK Portfolio [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of net assets acquired - Goodwill		$ 83
Regent and UK Portfolio [member] | Brands [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of intangible assets acquired		58
Regent and UK Portfolio [member] | Management contracts [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of intangible assets acquired		6
Kimpton Hotel & Restaurant Group LLC [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of net assets acquired - Goodwill	$ 167
Kimpton Hotel & Restaurant Group LLC [member] | Brands [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of intangible assets acquired	193
Kimpton Hotel & Restaurant Group LLC [member] | Management contracts [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of intangible assets acquired	$ 71	61	$ 64
Regent [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of intangible assets acquired		57
Regent [member] | Management contracts [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Fair value of intangible assets acquired		$ 6	$ 0

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Summary of Carrying Value of Goodwill and Indefinite Life Brands Allocated to Cash-generating Units for Impairment Testing (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of information for cash-generating units [Line Items]
Goodwill	$ 313	$ 237
Brands	250	193
Americas Managed [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	69	63
Brands	203	193
Americas franchised [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	37	37
Brands	0
Europe Middle East Asia and Africa Europe managed [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	29	21
Brands	13
Europe Middle East Asia and Africa Europe franchised [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	10	10
Brands	0
Europe Middle East Asia and Africa rest of region [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	113	106
Brands	23
Greater China [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	7
Brands	11
UK Leased portfolio [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	48
Brands	0
Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	265	237
Brands	$ 250	$ 193

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Summary of Terminal Growth Rates and Discount Rates Used in Impairment Tests (Detail)	Dec. 31, 2018	Dec. 31, 2017
Americas Managed [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.00%	2.00%
Discount rate	10.50%	10.40%
Americas franchised [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.00%	2.00%
Discount rate	9.60%	9.40%
Europe Middle East Asia and Africa Europe managed [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.00%	2.00%
Discount rate	11.40%	10.80%
Europe Middle East Asia and Africa Europe franchised [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.00%	2.00%
Discount rate	10.50%	9.80%
Europe Middle East Asia and Africa rest of region [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	3.50%	3.50%
Discount rate	13.40%	14.10%
Greater China [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.50%	2.50%
Discount rate	12.30%	13.60%

Investment in Associates and _3

Investment in Associates and Joint Ventures - Summary of Investments in Associates and Joint Ventures (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of associates and joint ventures [line items]
Beginning balance	$ 141	$ 111
Share of profits/(losses)	1	(3)	$ 2
Ending balance	104	141	111
Cost [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	178	139
Additions	3	47
Share of profits/(losses)	(1)	3
Disposals		(9)
Distributions	(37)	(4)
Exchange	(3)	2
Ending balance	140	178	139
Accumulated impairment [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	(37)	(28)
Charge for the year		(18)
Disposals		9
Exchange	1
Ending balance	(36)	(37)	(28)
Joint ventures [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	27	26
Ending balance	0	27	26
Joint ventures [member] | Cost [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	27	26
Share of profits/(losses)	5	1
Distributions	(32)
Ending balance	0	27	26
Joint ventures [member] | Accumulated impairment [member]
Disclosure of associates and joint ventures [line items]
Ending balance	0
Associates [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	114	85
Ending balance	104	114	85
Associates [member] | Cost [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	151	113
Additions	3	47
Share of profits/(losses)	(6)	2
Disposals		(9)
Distributions	(5)	(4)
Exchange	(3)	2
Ending balance	140	151	113
Associates [member] | Accumulated impairment [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	(37)	(28)
Charge for the year		(18)
Disposals		9
Exchange	1
Ending balance	$ (36)	$ (37)	$ (28)

Investment in Associates and _4

Investment in Associates and Joint Ventures - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)Associate	Dec. 31, 2017USD ($)Associate	Dec. 31, 2016USD ($)	Mar. 31, 2017USD ($)
Disclosure of investment in associates and joint ventures [line items]
Description of valuation techniques used for associates and joint ventures	All associates and joint ventures are accounted for using the equity method.
Joint venture [member]
Disclosure of investment in associates and joint ventures [line items]
Distribution received by group	$ 32
111 East 48th Street Holdings LLC [member]
Disclosure of investment in associates and joint ventures [line items]
Material associate investment interest	19.90%
Name of associate	111 East 48th Street Holdings LLC (19.9%)
Barclay associate [member]
Disclosure of investment in associates and joint ventures [line items]
Impairment charges		$ 18	$ 16
Explanation of impairment charge	Impairment charges of $18m and $16m in 2017 and 2016 respectively, related to the Barclay associate (see below) and resulted from the depressed trading outlook for the New York hotel market and the high costs of renovating the hotel.	Impairment charges of $18m and $16m in 2017 and 2016 respectively, related to the Barclay associate (see below) and resulted from the depressed trading outlook for the New York hotel market and the high costs of renovating the hotel.
Explanation of period over which management has projected cash flows	The hotel was appraised by a professional external valuer using an income capitalisation approach which is a discounted cash flow technique that measures the present value of projected income flows (over a 10-year period) and the reversion of the property sale.	The hotel was appraised by a professional external valuer using an income capitalisation approach which is a discounted cash flow technique that measures the present value of projected income flows (over a 10-year period) and the reversion of the property sale.
Discount rate applied to cash flow projections	7.30%		7.30%
Terminal capitalisation rate	6.30%		6.00%
Number of material associate | Associate	1	1
Material associate investment interest	19.90%	19.90%
Description of nature of entity's relationship with associate	The Group held one material associate investment at 31 December 2017, a 19.9% interest in 111 East 48th Street Holdings, LLC (the Barclay associate) which owns InterContinental New York Barclay, a hotel managed by the Group. The hotel reopened for trading in April 2016 following a major renovation. The investment is classified as an associate and equity accounted as the Group has the ability to exercise significant influence through certain decision rights and its involvement in the hotel renovation and financing of the entity.
Investment in conjunction with refinancing				$ 43
Indemnity for related obligations				100.00%
Barclay associate [member] | 111 East 48th Street Holdings LLC [member]
Disclosure of investment in associates and joint ventures [line items]
Name of associate	111 East 48th Street Holdings, LLC
Material associate investment interest held by majority member	80.10%

Investment in Associates and _5

Investment in Associates and Joint Ventures - Summary of Financial Information of Material Associate Investment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of associates [line items]
Non-current assets	$ 2,377	$ 2,147	$ 1,966
Current assets	1,376	863	796
Current liabilities	(1,370)	(1,280)	(1,150)
Non-current liabilities	(3,460)	(3,031)	(2,758)
Net assets	(1,077)	(1,301)	(1,146)
Revenue	4,337	4,075	3,912
Profit/(loss) for the period	352	541	$ 459
Barclay associate [member]
Disclosure of associates [line items]
Non-current assets	529	540
Current assets	70	41
Current liabilities	(17)	(19)
Non-current liabilities	(319)	(287)
Net assets	263	275
Revenue	103	90
Profit/(loss) for the period	(13)	(16)
Group's share of loss for the period, including the cost of funding owner returns	(8)	(4)
Barclay associate [member] | Group share of reported net assets at 19.9% [member]
Disclosure of associates [line items]
Net assets	52	55
Adjustments to reflect capitalised costs, and additional rights and obligations under the shareholder agreement	7	10
Carrying amount	$ 59	$ 65

Investment in Associates and _6

Investment in Associates and Joint Ventures - Summary of Financial Information of Material Associate Investment (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Barclay associate [member]
Disclosure of associates [line items]
Net asset percentage	19.90%	19.90%

Investment in Associates and _7

Investment in Associates and Joint Ventures - Summarised Aggregated Financial Information for Individually Immaterial Associates and Joint Ventures (Detail) - Before exceptional items [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	$ 7	$ 7	$ 6
Joint ventures [member]
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	5	1	1
Associates [member]
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	$ 2	$ 6	$ 5

Other Financial Assets - Schedu

Other Financial Assets - Schedule of Other Financial Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial assets [line items]
Equity securities measured at fair value	$ 116	$ 127
Financial assets measured at amortised cost	145	117
Total other financial assets	261	244
Current	1	16	$ 20
Non-current	260	228	$ 248
Total other financial assets	261	244
Quoted equity shares [member]
Disclosure of financial assets [line items]
Equity securities measured at fair value	8	10
Unquoted equity shares [member]
Disclosure of financial assets [line items]
Equity securities measured at fair value	108	117
Trade deposits and loans [member]
Disclosure of financial assets [line items]
Financial assets measured at amortised cost	50	43
Restricted funds [member]
Disclosure of financial assets [line items]
Financial assets measured at amortised cost	55	32
Bank accounts pledged as security [member]
Disclosure of financial assets [line items]
Financial assets measured at amortised cost	$ 40	$ 42

Other Financial Assets - Sche_2

Other Financial Assets - Schedule of Fair Value and Dividend Income of Significant Investments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Equity securities measured at fair value	$ 116
Dividend income	14	$ 11	$ 9
InterContinental The Willard Washington DC [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Equity securities measured at fair value	31
Dividend income	0
InterContinental San Francisco [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Equity securities measured at fair value	31
Dividend income	6
InterContinental Grand Stanford Hong Kong [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Equity securities measured at fair value	16
Dividend income	2
Other [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Equity securities measured at fair value	38
Dividend income	$ 1

Other Financial Assets - Additi

Other Financial Assets - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018GBP (£)
Disclosure of financial assets [line items]
Equity securities measured at fair value	$ 116	$ 127
Proceeds from sale of interest in equity security available-for-sale	0	75
Financial assets measured at amortised cost	145	117
Bank accounts pledged as security | £			£ 31
Avendra LLC [member]
Disclosure of financial assets [line items]
Proceeds from sale of interest in equity security available-for-sale		$ 75
Percentage interest in equity security available-for-sale		6.29%
Gain on disposal of equity securities available-for-sale		$ 73
Trade deposits and loans [member]
Disclosure of financial assets [line items]
Material deposit made to a hotel owner in connection with a portfolio of management contracts	66
Discounted value of material deposit made to a hotel owner in connection with a portfolio of management contracts	30	28
Financial assets measured at amortised cost	50	43
Restricted funds [member]
Disclosure of financial assets [line items]
Financial assets measured at amortised cost	55	32
Restricted funds [member] | Barclay associate [member]
Disclosure of financial assets [line items]
Financial assets measured at amortised cost	25
US dollars [member]
Disclosure of financial assets [line items]
Equity securities measured at fair value	91	93
Hong Kong dollars [member]
Disclosure of financial assets [line items]
Equity securities measured at fair value	16	25
Other currencies [member]
Disclosure of financial assets [line items]
Equity securities measured at fair value	$ 9	$ 9

Other Financial Assets - Sche_3

Other Financial Assets - Schedule of Movement in Provision for Impairment of Equity Securities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of impairment loss and reversal of impairment loss [line items]
Beginning balance	$ (18)	$ (22)
Disposals	0	4
Ending balance	0	$ (18)
IFRS 9 [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Elimination of provision on adoption of IFRS 9	$ 18

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current
Trade receivables	$ 474	$ 452
Other receivables	27	23
Prepayments	111	74
Loans to and receivables from associates	1	2
Trade and other current receivables	$ 613	$ 551	$ 469

Trade and Other Receivables - A

Trade and Other Receivables - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018
Trade and other receivables [abstract]
Non-interest-bearing trade receivables, payment terms	30 days

Trade and Other Receivables -_2

Trade and Other Receivables - Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	$ 502	$ 477
Americas [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	325	305
EMEAA [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	125	122
Greater China [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	$ 52	$ 50

Trade and Other Receivables -_3

Trade and Other Receivables - Summary of Ageing of Trade and Other Receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of trade and other receivables [line items]
Gross	$ 513	$ 554
Credit loss allowance	(11)	(77)	$ (69)	$ (56)
Net	502	477
Not past due [member]
Disclosure of trade and other receivables [line items]
Gross	356	333
Credit loss allowance	(1)	(1)
Net	355	332
Past due 1 to 30 days [member]
Disclosure of trade and other receivables [line items]
Gross	71	68
Credit loss allowance	(1)	(2)
Net	70	66
Past due 31 to 180 days [member]
Disclosure of trade and other receivables [line items]
Gross	86	82
Credit loss allowance	(9)	(7)
Net	77	75
Past due more than 180 days [member]
Disclosure of trade and other receivables [line items]
Gross	0	71
Credit loss allowance	0	(67)
Net	$ 0	$ 4

Trade and Other Receivables -_4

Trade and Other Receivables - Summary of Movement in Allowance for Expected Lifetime Credit Losses of Trade and Other Receivables (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Trade and other receivables [abstract]
At 1 January	$ (77)	$ (69)	$ (56)
Adjustment arising on adoption of IFRS 9	67
Provided	(28)	(15)	(25)
Amounts written back	0	2	5
Amounts written off	26	6	5
Exchange adjustments	1	(1)	2
At 31 December	$ (11)	$ (77)	$ (69)

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents [abstract]
Cash at bank and in hand	$ 202	$ 164
Short-term deposits	234	4
Repurchase agreements	268
Cash and cash equivalents	$ 704	$ 168	$ 206

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash and cash equivalents [line items]
Bank balances	$ 106	$ 116
Bank overdrafts	$ 104	$ 110
Maximum [member]
Cash and cash equivalents [line items]
Short-term deposits and repurchase agreements maturity period	3 months

Cash and Cash Equivalents - S_2

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents in the Statement of Cash Flows (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash and cash equivalents [abstract]
Cash at bank and in hand	$ 202	$ 164
Short-term deposits	234	4
Repurchase agreements	268
Cash and cash equivalents	704	168	$ 206
Bank overdrafts	(104)	(110)
Cash flows, cash and cash equivalents	$ 600	$ 58	$ 117	$ 1,098

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current
Trade payables	$ 132	$ 81
Other tax and social security payable	44	48
Other payables	95	108
Contingent purchase consideration	7
Accruals	340	360
Trade and other current payables	618	597	$ 526
Non-current
Other payables	34	36
Deferred and contingent purchase consideration	124
Trade and other non current payables	$ 158	$ 36	$ 29

Provisions - Summary of Provisi

Provisions - Summary of Provisions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	$ 8	$ 8
Reclassification from other trade and other payables	25	0
(Released)/provided	4	0
Utilised	(10)	0
Other provisions, ending balance	27	8
Security Incidents [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	5	5
Reclassification from other trade and other payables		0
(Released)/provided	(2)	0
Utilised	(3)	0
Other provisions, ending balance	0	5
Litigation [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	3	3
Reclassification from other trade and other payables		0
(Released)/provided	(1)	0
Utilised		0
Other provisions, ending balance	2	$ 3
Insurance Provision [member]
Disclosure of other provisions [Line Items]
Reclassification from other trade and other payables	25
(Released)/provided	7
Utilised	(7)
Other provisions, ending balance	$ 25

Provisions - Summary of Provi_2

Provisions - Summary of Provisions Analysed as Current and Non-Current (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other provisions [abstract]
Current	$ 10	$ 3	$ 3
Non-current	17	5	5
Provisions current and non-current	$ 27	$ 8	$ 8

Loans and Other Borrowings - Su

Loans and Other Borrowings - Summary of Loans and Other Borrowings (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Current	$ 120	$ 126	$ 106
Non-current	2,129	1,893	$ 1,606
Total	2,249	2,019
Unsecured bank loans [member]
Disclosure of detailed information about borrowings [line items]
Current	0
Non-current	0	262
Total	0	262
Finance lease obligations [member]
Disclosure of detailed information about borrowings [line items]
Current	16	16
Non-current	219	215
Total	235	231
GBP400m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Current	0
Non-current	509	538
Total	509	538
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Current	0
Non-current	385	406
Total	385	406
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Current	0
Non-current	447	472
Total	447	472
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Current	0
Non-current	569
Total	569
Unsecured bank loans, finance lease obligations, and bonds [member]
Disclosure of detailed information about borrowings [line items]
Current	16	16
Non-current	2,129	1,893
Total	2,145	1,909
Borrowings [member]
Disclosure of detailed information about borrowings [line items]
Current	104	110
Non-current	0
Total	104	110
Sterling [member]
Disclosure of detailed information about borrowings [line items]
Current	0
Non-current	1,341	1,416
Total	1,341	1,416
US dollars [member]
Disclosure of detailed information about borrowings [line items]
Current	110	124
Non-current	219	477
Total	329	601
Euros [member]
Disclosure of detailed information about borrowings [line items]
Current	8	2
Non-current	569
Total	577	$ 2
Other currencies [member]
Disclosure of detailed information about borrowings [line items]
Current	2
Non-current	0
Total	$ 2

Loans and Other Borrowings - _2

Loans and Other Borrowings - Summary of Loans and Other Borrowings (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018GBP (£)	Dec. 31, 2018EUR (€)
GBP400m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	£ 400,000,000
Bond interest rate	3.875%	3.875%
Maturity date	28 November 2022
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	£ 300,000,000
Bond interest rate	3.75%	3.75%
Maturity date	14 August 2025
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	£ 350,000,000
Bond interest rate	2.125%	2.125%
Maturity date	24 August 2026
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | €		€ 500,000,000
Bond interest rate	2.125%	2.125%
Maturity date	15 May 2027

Loans and Other Borrowings - _3

Loans and Other Borrowings - Summary of Loans and Other Borrowings and Currency Swaps, Excluding Bank Overdrafts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 1,909	$ 1,623
Cash flows	289	153
Exchange adjustment	(67)	127
Other	7	6
Ending balance	2,138	1,909
Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	0
Cash flows	(2)
Exchange adjustment	0
Other	(5)
Ending balance	(7)	0
Unsecured bank loans [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	262	107
Cash flows	(268)	153
Exchange adjustment	3	1
Other	3	1
Ending balance	0	262
Finance lease obligations [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	231	227
Cash flows	0
Exchange adjustment	0
Other	4	4
Ending balance	235	231
GBP400m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	538	489
Cash flows	0
Exchange adjustment	(30)	48
Other	1	1
Ending balance	509	538
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	406	370
Cash flows	0
Exchange adjustment	(23)	36
Other	2
Ending balance	385	406
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	472	430
Cash flows	0
Exchange adjustment	(26)	42
Other	1
Ending balance	447	472
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	0
Cash flows	559
Exchange adjustment	9
Other	1
Ending balance	569	0
Loans and other borrowings before currency swaps (excluding bank overdrafts) [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	1,909
Cash flows	291
Exchange adjustment	(67)
Other	12
Ending balance	2,145	1,909
Exchange of principal [member] | Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	0
Cash flows	(5)
Exchange adjustment	0
Other	(2)
Ending balance	(7)	0
Initial fee received [member] | Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	0
Cash flows	3
Exchange adjustment	0
Other	(3)
Ending balance	$ 0	$ 0

Loans and Other Borrowings - Ad

Loans and Other Borrowings - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)Options	Dec. 31, 2017USD ($)
Disclosure of detailed information about borrowings [line items]
Facilities provided by banks	$ 1,403	$ 1,420
Syndicated facility [member]
Disclosure of detailed information about borrowings [line items]
Facilities provided by banks	$ 1,275
Maturity date	March 2,022
Bilateral Facility [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	March 2,022
Facilities provided by banks	$ 75
Finance lease obligations [member]
Disclosure of detailed information about borrowings [line items]
Length of extension term (years)	20 years
Number of extension options | Options	2
Interest rate	9.70%
GBP400m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	28 November 2022
Interest rate	3.875%
Bond initial price percentage of face value	98.787%
Issued date	Nov. 28, 2012
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	14 August 2025
Interest rate	3.75%
Bond initial price percentage of face value	99.014%
Issued date	Aug. 14, 2015
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	24 August 2026
Interest rate	2.125%
Bond initial price percentage of face value	99.45%
Issued date	Aug. 24, 2016
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	15 May 2027
Interest rate	2.125%
Bond initial price percentage of face value	99.53%
Issued date	Nov. 15, 2018

Loans and Other Borrowings - Fi

Loans and Other Borrowings - Finance Lease Obligations (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	$ 3,300	$ 3,317
Present value of payments	235	231
Less: amount representing finance charges	(3,065)	(3,086)
Minimum lease payments, Net	235	231
Present value of payments, Net	235	231
Due within one year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	16	16
Present value of payments	16	16
Between one and five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	72	67
Present value of payments	53	49
More than 5 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum lease payments	3,212	3,234
Present value of payments	$ 166	$ 166

Loans and Other Borrowings - _4

Loans and Other Borrowings - Summary of Facilities Provided by Banks (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of facilities provided by banks [line items]
Utilised facilities	$ 0	$ 265
Unutilised facilities provided by banks	1,403	1,155
Total	1,403	1,420
Committed [member]
Disclosure of facilities provided by banks [line items]
Utilised facilities	0	264
Unutilised facilities provided by banks	1,350	1,086
Total	1,350	1,350
Uncommitted [member]
Disclosure of facilities provided by banks [line items]
Utilised facilities	0	1
Unutilised facilities provided by banks	53	69
Total	$ 53	$ 70

Loans and Other Borrowings - _5

Loans and Other Borrowings - Summary of Unutilised Facilities (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of facilities provided by banks [line items]
Unutilised facilities provided by banks	$ 1,403	$ 1,155
Due within one year [member]
Disclosure of facilities provided by banks [line items]
Unutilised facilities provided by banks	53	69
After two but before five years [member]
Disclosure of facilities provided by banks [line items]
Unutilised facilities provided by banks	$ 1,350	$ 1,086

Net Debt - Summary of Net Debt

Net Debt - Summary of Net Debt (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net debt [abstract]
Cash and cash equivalents	$ 704	$ 168	$ 206
Loans and other borrowings - current	(120)	(126)	(106)
Loans and other borrowings - non-current	(2,129)	(1,893)	(1,606)
Derivatives hedging debt values (note 22)	15
Net debt	$ (1,530)	$ (1,851)	$ (1,506)

Net Debt - Summary of Movement

Net Debt - Summary of Movement in Net Debt (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Movement in net debt
Net increase/(decrease) in cash and cash equivalents, net of overdrafts	$ 563	$ (75)	$ (920)
Add back cash flows in respect of other components of net debt:
Issue of long-term bonds, including effect of currency swaps	(554)		(459)
Decrease/(increase) in other borrowings	268	(153)	(109)
Decrease/(increase) in net debt arising from cash flows	277	(228)
Non-cash movements:
Finance lease obligations	(4)	(4)
(Increase)/decrease in accrued interest	(3)	1
Exchange and other adjustments	51	(114)
Decrease/(increase) in net debt	321	(345)
Net debt at beginning of the year	(1,851)	(1,506)
Net debt at end of the year	$ (1,530)	$ (1,851)	$ (1,506)

Financial risk management and_3

Financial risk management and derivatives - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018EUR (€)
Disclosure of financial risk management [line items]
Currency swaps deposits maturity period	8 years 6 months
Currency swaps [member]
Disclosure of financial risk management [line items]
Exchange rate Dollars to Euro	1.15		1.15
Gain (loss) relating to exchange movements	$ 15
Gain (loss) relating to other fair value movements	$ (8)
EUR500m 2.125% bonds 2027 [member]
Disclosure of financial risk management [line items]
Swaps held by Group | €			€ 500,000,000
Currency swaps transaction percentage	2.125%		2.125%
Change in value of hedged item used as basis for recognising hedge ineffectiveness	$ 9
Currency risk [member] | Net investment hedges [member] | Forward contract [member]
Disclosure of financial risk management [line items]
Currency swaps borrowings	100,000,000	30,000,000	100,000,000
Swaps held by Group	$ 100	$ 160
Currency risk [member] | Sterling [member] | Cash flow hedges [member] | Currency swaps [member]
Disclosure of financial risk management [line items]
Currency swaps borrowings	436,000,000		436,000,000
Currency risk [member] | Euros [member] | Cash flow hedges [member] | Currency swaps [member]
Disclosure of financial risk management [line items]
Currency swaps borrowings	500,000,000		500,000,000
Interest rate risk [member] | Fixed interest rate [member]
Disclosure of financial risk management [line items]
Description of fixed Interest rate borrowings	Group’s policy requires a minimum of 50% fixed rate debt over the next 12 months
Fixed Interest rate borrowings	100.00%	86.00%	100.00%
Liquidity risk [member]
Disclosure of financial risk management [line items]
Funds held in foreign countries where repatriation is restricted	$ 2	$ 3
Number of financial covenants	Two
Capital risk management [member]
Disclosure of financial risk management [line items]
Amounts managed as capital	445	543

Financial risk management and_4

Financial risk management and derivatives - Summary of Derivative Financial Instruments (Detail) $ in Millions	Dec. 31, 2018USD ($)
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	$ 8
Non-current Assets [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	7
Current assets [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	1
Currency swaps [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	7
Forward foreign exchange contracts [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	$ 1

Financial risk management and_5

Financial risk management and derivatives - Summary of Interest and Foreign Exchange Risk Sensitivities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Impact on profit before tax [member] | Currency risk [member] | Sterling US dollar exchange rate [member]
Disclosure of detailed information about financial instruments [Line Items]
Impact of 5 cent fall in exchange rate	$ 4.1	$ 4	$ 5.2
Impact on profit before tax [member] | Currency risk [member] | Euro US dollar exchange rate [member]
Disclosure of detailed information about financial instruments [Line Items]
Impact of 5 cent fall in exchange rate	(2.4)	(2.1)	(2.2)
Impact on profit before tax [member] | Interest rate risk [member] | US dollar interest rates [member]
Disclosure of detailed information about financial instruments [Line Items]
Impact of 1% increase interest rates	(0.9)	(2.9)	(1.8)
Impact on profit before tax [member] | Interest rate risk [member] | Sterling interest rates [member]
Disclosure of detailed information about financial instruments [Line Items]
Impact of 1% increase interest rates	5.5	0.3	1.3
Impact on net liabilities [member] | Currency risk [member] | Sterling US dollar exchange rate [member]
Disclosure of detailed information about financial instruments [Line Items]
Impact of 5 cent fall in exchange rate	25.8	44.1	47.2
Impact on net liabilities [member] | Currency risk [member] | Euro US dollar exchange rate [member]
Disclosure of detailed information about financial instruments [Line Items]
Impact of 5 cent fall in exchange rate	23.1	$ (4.1)	$ (5.5)
Impact on net liabilities [member] | Currency risk [member] | Sterling: Euro exchange rate [member]
Disclosure of detailed information about financial instruments [Line Items]
Impact of 5 cent fall in exchange rate	$ 31.9

Financial risk management and_6

Financial risk management and derivatives - Summary of Undiscounted Contractual Cash Flows of Financial Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Non-derivative financial liabilities:
Finance lease obligations	$ 3,300	$ 3,317
Non-derivative financial liabilities	645	633
Derivative financial liabilities:
Forward foreign exchange contracts	(1)
Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	723
Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	(676)
Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	314
Borrowings [member]
Non-derivative financial liabilities:
Borrowings	104	110
GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	590	643
GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	483	521
GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	523	560
EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	676
Unsecured bank loans [member]
Non-derivative financial liabilities:
Borrowings		264
Due within one year [member]
Non-derivative financial liabilities:
Finance lease obligations	16	16
Non-derivative financial liabilities	611	597
Derivative financial liabilities:
Forward foreign exchange contracts	(1)
Due within one year [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	20
Due within one year [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	(6)
Due within one year [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	7
Due within one year [member] | Borrowings [member]
Non-derivative financial liabilities:
Borrowings	104	110
Due within one year [member] | GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	20	21
Due within one year [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	14	15
Due within one year [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	10	10
Due within one year [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	6
Due within one year [member] | Unsecured bank loans [member]
Non-derivative financial liabilities:
Borrowings		264
Between 1 and 2 years [member]
Non-derivative financial liabilities:
Finance lease obligations	16	16
Non-derivative financial liabilities	5	5
Derivative financial liabilities:
Forward foreign exchange contracts	0
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	20
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	(12)
Between 1 and 2 years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	8
Between 1 and 2 years [member] | Borrowings [member]
Non-derivative financial liabilities:
Borrowings	0
Between 1 and 2 years [member] | GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	20	21
Between 1 and 2 years [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	14	15
Between 1 and 2 years [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	10	10
Between 1 and 2 years [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	12
After two but before five years [member]
Non-derivative financial liabilities:
Finance lease obligations	56	51
Non-derivative financial liabilities	9	11
Derivative financial liabilities:
Forward foreign exchange contracts	0
After two but before five years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	58
After two but before five years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	(37)
After two but before five years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	37
After two but before five years [member] | Borrowings [member]
Non-derivative financial liabilities:
Borrowings	0
After two but before five years [member] | GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	550	601
After two but before five years [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	43	46
After two but before five years [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	28	30
After two but before five years [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	37
More than 5 years [member]
Non-derivative financial liabilities:
Finance lease obligations	3,212	3,234
Non-derivative financial liabilities	20	20
Derivative financial liabilities:
Forward foreign exchange contracts	0
More than 5 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	625
More than 5 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows	(621)
More than 5 years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	262
More than 5 years [member] | Borrowings [member]
Non-derivative financial liabilities:
Borrowings	0
More than 5 years [member] | GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	0
More than 5 years [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	412	445
More than 5 years [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	475	$ 510
More than 5 years [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	$ 621

Financial risk management and_7

Financial risk management and derivatives - Disclosure of Short-term Deposits by Counterparty Credit Rating (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of credit risk exposure [line items]
Short term deposits	$ 234	$ 4
AAA credit rating [member]
Disclosure of credit risk exposure [line items]
Short term deposits	76
AA Minus Credit Rating [member]
Disclosure of credit risk exposure [line items]
Short term deposits	70
A credit rating [member]
Disclosure of credit risk exposure [line items]
Short term deposits	$ 88

Financial risk management and_8

Financial risk management and derivatives - Summary of information about collateral held as security (Detail) $ in Millions	Dec. 31, 2018USD ($)
Disclosure of collateral held as security for assets [line items]
2,018	$ 268
Government bonds [member]
Disclosure of collateral held as security for assets [line items]
2,018	60
Supranational bonds [member]
Disclosure of collateral held as security for assets [line items]
2,018	208
AAA credit rating [member]
Disclosure of collateral held as security for assets [line items]
2,018	207
AA credit rating [member]
Disclosure of collateral held as security for assets [line items]
2,018	34
AA Minus Credit Rating [member]
Disclosure of collateral held as security for assets [line items]
2,018	$ 27

Financial risk management and_9

Financial risk management and derivatives - Summary of Financial Assets Represents Maximum Exposure to Credit Risk (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of credit risk exposure [line items]
Cash and cash equivalents	$ 704	$ 168	$ 206
Financial assets measured at amortised cost:
Trade and other receivables, excluding prepayments	502	477
Financial assets	1,475	889
Credit risk [Member]
Disclosure of credit risk exposure [line items]
Cash and cash equivalents	704	168
Derivative financial instruments	8
Financial assets measured at amortised cost:
Other financial assets	145	117
Trade and other receivables, excluding prepayments	502	477
Financial assets	$ 1,359	$ 762

Fair value measurement - Summar

Fair value measurement - Summary of Carrying Amounts and Fair Values of Financial Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Financial assets
Equity securities	$ 116	$ 127
Derivatives	8
Financial assets measured at fair value	124	127
Deferred and contingent purchase consideration	(131)
Financial assets measured at amortised cost:
Cash and cash equivalents	704	168	$ 206
Loans and other receivables:
Other financial assets	145	117
Trade and other receivables, excluding prepayments	502	477
Financial assets at amortised cost and loans and other receivables	1,351	762
Financial assets	1,475	889
Financial liabilities measured at amortised cost:
Loans and other borrowings	(2,249)	(2,019)
Trade and other payables	(645)	(633)
Provisions	(27)	(8)
Financial liabilities at amortised cost	(2,921)	(2,660)
Financial Liabilities	(3,052)	(2,660)
GBP400m 3.875% bonds 2022 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(509)	(538)
GBP300m 3.75% bonds 2025 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(385)	(406)
GBP350m 2.125% bonds 2026 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(447)	(472)
EUR500m 2.125% bonds 2027 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(569)
Finance lease obligations [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(235)	(231)
Unsecured bank loans [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	0	(262)
Borrowings [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(104)	(110)
Fair value [member]
Financial assets
Equity securities	116	127
Derivatives	8
Financial assets measured at fair value	124	127
Deferred and contingent purchase consideration	(131)
Financial assets measured at amortised cost:
Cash and cash equivalents	704	168
Loans and other receivables:
Other financial assets	145	117
Trade and other receivables, excluding prepayments	502	477
Financial assets at amortised cost and loans and other receivables	1,351	762
Financial assets	1,475	889
Financial liabilities measured at amortised cost:
Trade and other payables	(645)	(633)
Provisions	(27)	(8)
Financial liabilities at amortised cost	(3,014)	(2,819)
Financial Liabilities	(3,145)	(2,819)
Fair value [member] | GBP400m 3.875% bonds 2022 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(543)	(593)
Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(399)	(441)
Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(417)	(454)
Fair value [member] | EUR500m 2.125% bonds 2027 [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(566)
Fair value [member] | Finance lease obligations [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	(313)	(318)
Fair value [member] | Unsecured bank loans [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	0	(262)
Fair value [member] | Borrowings [member]
Financial liabilities measured at amortised cost:
Loans and other borrowings	$ (104)	$ (110)

Fair value measurement - Summ_2

Fair value measurement - Summary of Fair Value Measurement Hierarchy of Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Equity securities measured at fair value:
Equity securities measured at fair value:	$ 116	$ 127
Derivatives	8
Liabilities
Deferred and contingent purchase consideration	(131)
Loans and other borrowings	(2,249)	(2,019)
GBP400m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings	(509)	(538)
GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings	(385)	(406)
GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings	(447)	(472)
EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings	(569)
Finance lease obligations [member]
Liabilities
Loans and other borrowings	(235)	(231)
Fair value [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	116	127
Derivatives	8
Liabilities
Deferred and contingent purchase consideration	(131)
Fair value [member] | Quoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	8	10
Fair value [member] | Unquoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	108	117
Fair value [member] | GBP400m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings	(543)	(593)
Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings	(399)	(441)
Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings	(417)	(454)
Fair value [member] | EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings	(566)
Fair value [member] | Finance lease obligations [member]
Liabilities
Loans and other borrowings	(313)	(318)
Level 1 [member] | Fair value [member]
Equity securities measured at fair value:
Derivatives	0
Liabilities
Deferred and contingent purchase consideration	0
Level 1 [member] | Fair value [member] | Quoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	8	10
Level 1 [member] | Fair value [member] | Unquoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	0
Level 1 [member] | Fair value [member] | GBP400m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings	(543)	(593)
Level 1 [member] | Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings	(399)	(441)
Level 1 [member] | Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings	(417)	(454)
Level 1 [member] | Fair value [member] | EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings	(566)
Level 1 [member] | Fair value [member] | Finance lease obligations [member]
Liabilities
Loans and other borrowings	0
Level 2 [member] | Fair value [member]
Equity securities measured at fair value:
Derivatives	8
Liabilities
Deferred and contingent purchase consideration	0
Level 2 [member] | Fair value [member] | Quoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	0
Level 2 [member] | Fair value [member] | Unquoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	0
Level 2 [member] | Fair value [member] | GBP400m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings	0
Level 2 [member] | Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings	0
Level 2 [member] | Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings	0
Level 2 [member] | Fair value [member] | EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings	0
Level 2 [member] | Fair value [member] | Finance lease obligations [member]
Liabilities
Loans and other borrowings	(313)	(318)
Level 3 [member] | Fair value [member]
Equity securities measured at fair value:
Derivatives	0
Liabilities
Deferred and contingent purchase consideration	(131)
Level 3 [member] | Fair value [member] | Quoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	0
Level 3 [member] | Fair value [member] | Unquoted equity shares [member]
Equity securities measured at fair value:
Equity securities measured at fair value:	108	$ 117
Level 3 [member] | Fair value [member] | GBP400m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings	0
Level 3 [member] | Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings	0
Level 3 [member] | Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings	0
Level 3 [member] | Fair value [member] | EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings	0
Level 3 [member] | Fair value [member] | Finance lease obligations [member]
Liabilities
Loans and other borrowings	$ 0

Fair value measurement- Additio

Fair value measurement- Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of fair value measurement of assets and liabilities [line items]
Transfers between Level 1 and Level 2 fair value measurements	$ 0
Transfers into Level 3 of fair value measurements	0
Transfers out of Level 3 of fair value measurements	$ 0
Interest rate used to discount cash flows relating to finance lease obligations	7.10%	6.90%
Decrease in discount rate	10.00%
Increase in fair value of contingent consideration payable	$ 8,000,000
Unquoted equity investments [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Average price earnings ratio for a competitor group	19.9	30.7
Non-marketability factor	30.00%	30.00%
Sensitivity analysis increase in average price earnings ratio in fair value of investments	$ 2,000,000	$ 2,000,000
Sensitivity analysis decrease in average price earnings ratio in fair value of investments	$ 2,000,000	$ 2,000,000
Sensitivity analysis increase in price-earnings ratio	10.00%	10.00%
Sensitivity analysis decrease in price-earnings ratio	10.00%	10.00%
Sensitivity analysis increase in net assets fair value of investments	$ 8,000,000	$ 7,000,000
Sensitivity analysis decrease in net assets fair value of investments	$ 8,000,000	$ 7,000,000
Sensitivity analysis increase in net assets percentage	10.00%	10.00%
Sensitivity analysis decrease in net assets percentage	10.00%	10.00%

Fair value measurement - Summ_3

Fair value measurement - Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3 (Detail) - Level 3 [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Equity securities [member]
Disclosure of other financial assets [line items]
At 1 January	$ 117	$ 142
Additions	4	2
Acquisition of businesses (note 11)	0
Disposals	(1)	(3)
Valuation gains recognised in other comprehensive income	(10)	48
Valuation gains reclassified to the income statement on disposal		(73)
Contingent consideration paid	0
Change in fair value recorded in finance costs	0
Exchange and other adjustments	(2)	1
At 31 December	108	117
Deferred and contingent purchase consideration [member]
Disclosure of other financial assets [line items]
At 1 January	0
Additions	0
Acquisition of businesses (note 11)	131
Disposals	0
Valuation gains recognised in other comprehensive income	0
Contingent consideration paid	(4)
Change in fair value recorded in finance costs	5
Exchange and other adjustments	(1)
At 31 December	$ 131	$ 0

Reconciliation of profit for _3

Reconciliation of profit for the year to cash flow from operations - Summary of Reconciliation of Profit for the Year to Cash Flow From Operations Before Contract Acquisition Costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of profit or loss to net cash flows from operating activities [abstract]
Profit for the year	$ 352	$ 541	$ 459
Adjustments for:
Net financial expenses	81	72	80
Income tax charge	133	115	173
Depreciation and amortisation	80	78	75
System Fund depreciation and amortisation	45	36	31
Impairment	0	18	16
Other exceptional items (including System Fund)	151	(13)	13
Equity-settled share-based cost	38	27	23
Dividends from associates and joint ventures	5	4	5
Increase in trade and other receivables	(44)	(71)	(27)
Increase in contract costs	(3)	(5)	(4)
Increase in deferred revenue	141	43	109
Increase in other trade and other payables	7	35	39
Utilisation of provisions (2016: net of insurance recovery)	(6)		(4)
Retirement benefit contributions, net of costs	(12)	(1)	(32)
Cash flows relating to exceptional items	(137)	(44)	(19)
Contract assets deduction in revenue	19	17	13
Other items	4	(3)
Total adjustments	502	308	491
Cash flow from operations before contract acquisition costs	$ 854	$ 849	$ 950

Retirement benefits - Additiona

Retirement benefits - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2018GBP (£)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Disclosure of defined benefit plans [line items]
Bank accounts pledged as security | £		£ 31
Description of changes in assumptions used for determining retirement benefit costs	Changes in assumptions used for determining retirement benefit costs and obligations may have an impact on the income statement and the statement of financial position. The key assumptions are the pension increases, discount rate, the rate of inflation and the assumed mortality rate. The sensitivity analysis below is based on extrapolating reasonable changes in these assumptions, using year-end conditions and assuming no interdependency between the assumptions.
Expected company payments	$ 6
Banner Life Insurance Company [member]
Disclosure of defined benefit plans [line items]
Purchase of annuity insurance	$ 124
Actuarial assumption of expected rates of mortality [Member]
Disclosure of defined benefit plans [line items]
Mortality - per annum long term trend	1.25%
Mortality - male pensioners age rated down	8 months 12 days
Mortality - male non-pensioners age rated down	6 months
Mortality - female pensioners age rated down	2 years 3 months 18 days
Mortality - female non-pensioners age rated down	2 years 7 months 6 days
Description of mortality assumptions	Mortality is the most significant demographic assumption. The current assumptions for the UK are based on the S2PA ‘light’ year of birth tables with projected mortality improvements using the CMI_2017 model and a 1.25% per annum long-term trend with age rated down by 0.7 and 2.3 years for pensioners and 0.5 and 2.6 years for non-pensioners, male and female respectively. In the US, the current assumptions are based on the RP-2014 Employee/Healthy Annuitant Generationally Projected with Scale MP-2018 mortality tables.
Inter-Continental hotels pension plan [member]
Disclosure of defined benefit plans [line items]
Contribution transferred	$ 20
Funding contribution refund	1.5
Inter-Continental hotels pension plan [member] | Pension Benefit Guaranty Corporation [member]
Disclosure of defined benefit plans [line items]
Contribution transferred	6
Retirement benefit assets [member]
Disclosure of defined benefit plans [line items]
Funding contribution	$ 12
Other Overseas Pension Plans [member]
Disclosure of defined benefit plans [line items]
Description of retirement benefit plan	The Group also operates a number of smaller pension schemes outside the UK, the most significant of which is a defined contribution scheme in the US; there is no material difference between the pension costs of, and contributions to, these schemes.
Increase/ (decrease) In liabilities [member] | Healthcare costs trend rate [Member] | 1% point increase [Member]
Disclosure of defined benefit plans [line items]
Accumulated post-employment benefit obligations	$ 1.7		$ 1.9	$ 1.9
Increase/ (decrease) In liabilities [member] | Healthcare costs trend rate [Member] | 1% point decrease [Member]
Disclosure of defined benefit plans [line items]
Accumulated post-employment benefit obligations	$ 1.6		$ 1.8	$ 1.7
United Kingdom [member]
Disclosure of defined benefit plans [line items]
Description of retirement benefit plan	Since 6 August 2014, UK retirement and death in service benefits are provided for eligible employees by the IHG UK Defined Contribution Pension Plan. Members, including those who have been auto-enrolled since 1 September 2013, are provided with defined contribution arrangements under this plan; benefits are based on each individual member’s personal account. The plan is HM Revenue & Customs registered and governed by an independent trustee, assisted by professional advisers as and when required. The overall operation of the plan is subject to the oversight of The Pensions Regulator. Residual defined benefit obligations remain in respect of additional benefits provided to members of an unfunded pension arrangement who were affected by lifetime or annual allowances under the former defined benefit arrangements. Accrual under this arrangement ceased with effect from 1 July 2013 and a cash-out offer in 2014 resulted in the extinguishment of approximately 70% of the unfunded pension obligations. The Company meets the benefit payment obligations of the remaining members as they fall due. A charge over certain ring-fenced bank accounts totalling £31m at 31 December 2016 (see note 15) is currently held as security on behalf of the remaining members.
Explanation of changes in description of retirement benefit plan	The former defined benefit plan, the InterContinental Hotels UK Pension Plan, was wound up on 21 July 2015 following the completion of the buy-out and transfer of the defined benefit obligations to Rothesay Life on 31 October 2014.
Approximate extinguishment of the unfunded pension obligations	70.00%
Bank accounts pledged as security | £		£ 31

Retirement benefits - Defined B

Retirement benefits - Defined Benefit Plans - Amounts Recognised as Administrative Expenses (Detail) - Administrative expenses [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Net interest expense	$ 4	$ 4	$ 4
Administration costs	0	1	1
Operating profit before exceptional items	4	5	5
Settlement loss including transaction costs	15
Total	19	5	5
Pension plans [member] | United Kingdom [member]
Disclosure of defined benefit plans [line items]
Net interest expense	1	1	1
Administration costs	0
Operating profit before exceptional items	1	1	1
Settlement loss including transaction costs	0
Total	1	1	1
Pension plans [member] | US and other [member]
Disclosure of defined benefit plans [line items]
Net interest expense	2	2	2
Administration costs	0	1	1
Operating profit before exceptional items	2	3	3
Settlement loss including transaction costs	15
Total	17	3	3
US post-employment benefits [member]
Disclosure of defined benefit plans [line items]
Net interest expense	1	1	1
Administration costs	0
Operating profit before exceptional items	1	1	1
Settlement loss including transaction costs	0
Total	$ 1	$ 1	$ 1

Retirement benefits - Defined_2

Retirement benefits - Defined Benefit Plans - Amounts Recognised in Other Comprehensive Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Total other comprehensive (loss)/income for the year	$ 33	$ (135)	$ 188
Re-measurement gains and losses recognised in other comprehensive income [member]
Disclosure of defined benefit plans [line items]
Return on plan assets (excluding amounts included in interest)	(8)	9
Demographic assumptions	0	1	6
Financial assumptions	14	(9)	(11)
Experience adjustments	3	(2)	1
Change in asset restriction (excluding amounts included in interest)	3	(3)
Total other comprehensive (loss)/income for the year	12	(4)	(4)
Retirement benefit assets [member] | Re-measurement gains and losses recognised in other comprehensive income [member]
Disclosure of defined benefit plans [line items]
Return on plan assets (excluding amounts included in interest)	(8)	9
Demographic assumptions	0
Financial assumptions	0
Experience adjustments	0
Change in asset restriction (excluding amounts included in interest)	3	(3)
Total other comprehensive (loss)/income for the year	(5)	6
Retirement benefit obligations [member] | Re-measurement gains and losses recognised in other comprehensive income [member]
Disclosure of defined benefit plans [line items]
Return on plan assets (excluding amounts included in interest)	0
Demographic assumptions	0	1	6
Financial assumptions	14	(9)	(11)
Experience adjustments	3	(2)	1
Change in asset restriction (excluding amounts included in interest)	0
Total other comprehensive (loss)/income for the year	$ 17	$ (10)	$ (4)

Retirement benefits - Defined_3

Retirement benefits - Defined Benefit Plans - Defined Benefit Plans - Summary of Amounts Recognised on the Statement of Financial Position (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of defined benefit plans [line items]
Fair value of plan assets	$ 0	$ 152
Present value of benefit obligations	(91)	(250)
Retirement benefit assets [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0	152
Present value of benefit obligations	0	(146)
Surplus in schemes	0	6
Asset restriction	0	(3)
Total retirement benefit obligations	0	3
Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	(91)	(104)
Total retirement benefit obligations	(91)	(104)
Pension plans [member] | United Kingdom [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	(24)	(29)
Pension plans [member] | United Kingdom [member] | Retirement benefit assets [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	0
Surplus in schemes	0
Asset restriction	0
Total retirement benefit obligations	0
Pension plans [member] | United Kingdom [member] | Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	(24)	(29)
Total retirement benefit obligations	(24)	(29)
Pension plans [member] | US and other [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0	152
Present value of benefit obligations	(45)	(197)
Pension plans [member] | US and other [member] | Retirement benefit assets [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0	152
Present value of benefit obligations	0	(146)
Surplus in schemes	0	6
Asset restriction	0	(3)
Total retirement benefit obligations	0	3
Pension plans [member] | US and other [member] | Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	(45)	(51)
Total retirement benefit obligations	(45)	(51)
US post-employment benefits [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	(22)	(24)
US post-employment benefits [member] | Retirement benefit assets [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	0
Surplus in schemes	0
Asset restriction	0
Total retirement benefit obligations	0
US post-employment benefits [member] | Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0
Present value of benefit obligations	(22)	(24)
Total retirement benefit obligations	$ (22)	$ (24)

Retirement benefits - Summary o

Retirement benefits - Summary of Principal Financial Assumptions Used to Determine Benefit Obligations (Detail)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension plans [member] | United Kingdom [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Pensions increases	3.20%	3.20%	3.30%
Discount rate	3.00%	2.60%	2.70%
Inflation rate	3.20%	3.20%	3.30%
Pension plans [member] | United States [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Pensions increases	0.00%
Discount rate	3.90%	3.30%	3.70%
Inflation rate	0.00%
US post-employment benefits [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Pensions increases	0.00%
Discount rate	4.00%	3.30%	3.80%
Inflation rate	0.00%
Ultimate rate that the cost trend rate trends to	4.50%	4.50%	4.50%
US post-employment benefits [member] | Pre 65 [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Healthcare cost trend rate	7.10%	7.70%	7.00%
US post-employment benefits [member] | Post 65 [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Healthcare cost trend rate	7.60%	8.70%	8.30%

Retirement benefits - Defined_4

Retirement benefits - Defined Benefit Plans - Life Expectancy Assumptions at Retirement Age (Detail) - Pension plans [member] - yr	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
United Kingdom [member]
Disclosure Of Forecast Life Expectancies [line items]
Current pensioners at 65 - male	24	24	24
Current pensioners at 65 - female	26	26	26
Future pensioners at 65 - male	25	25	25
Future pensioners at 65 - female	28	28	28
United States [member]
Disclosure Of Forecast Life Expectancies [line items]
Current pensioners at 65 - male	21	21	21
Current pensioners at 65 - female	23	23	23
Future pensioners at 65 - male	22	22	22
Future pensioners at 65 - female	24	24	24

Retirement benefits - Defined_5

Retirement benefits - Defined Benefit Plans - Sensitivity Analysis of Actuarial Assumptions (Detail) $ in Millions	Dec. 31, 2018USD ($)
United Kingdom [member] | 0.25% decrease [member] | Increase/ (decrease) In liabilities [member] | Pensions increases [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	$ (1)
United Kingdom [member] | 0.25% decrease [member] | Increase/ (decrease) In liabilities [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	1
United Kingdom [member] | 0.25% decrease [member] | Increase/ (decrease) In liabilities [member] | Inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	(1)
United Kingdom [member] | 0.25% increase [member] | Higher/(lower) pension cost [member] | Pensions increases [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption	0.1
United Kingdom [member] | 0.25% increase [member] | Higher/(lower) pension cost [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption	0.1
United Kingdom [member] | 0.25% increase [member] | Higher/(lower) pension cost [member] | Inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption	0.1
United Kingdom [member] | 0.25% increase [member] | Increase/ (decrease) In liabilities [member] | Pensions increases [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	1
United Kingdom [member] | 0.25% increase [member] | Increase/ (decrease) In liabilities [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	(1)
United Kingdom [member] | 0.25% increase [member] | Increase/ (decrease) In liabilities [member] | Inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	1
United Kingdom [member] | One year increase [member] | Higher/(lower) pension cost [member] | Mortality rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption	0.1
United Kingdom [member] | One year increase [member] | Increase/ (decrease) In liabilities [member] | Mortality rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	0.6
United States [member] | 0.25% decrease [member] | Higher/(lower) pension cost [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	(0.1)
United States [member] | 0.25% decrease [member] | Increase/ (decrease) In liabilities [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	1.6
United States [member] | 0.25% increase [member] | Higher/(lower) pension cost [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption	0.1
United States [member] | 0.25% increase [member] | Increase/ (decrease) In liabilities [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	(1.5)
United States [member] | One year increase [member] | Higher/(lower) pension cost [member] | Mortality rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase in actuarial assumption	0.1
United States [member] | One year increase [member] | Increase/ (decrease) In liabilities [member] | Mortality rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Decrease in actuarial assumption	$ 3.3

Retirement benefits - Summary_2

Retirement benefits - Summary of Movement in Benefit Obligation (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of defined benefit plans [line items]
Balance at 1 January	$ 3
Re-measurement(gains)/losses	3	$ (3)
Balance at 31 December	0	3
Comprising:
Balance at 31 December	0	3
Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Balance at 1 January	250	244
Interest expense	6	9
Benefits paid	(11)	(15)
Settlement payments	(150)
Settlement loss	14
Re-measurement(gains)/losses	(17)	10
Exchange adjustments	(1)	2
Balance at 31 December	91	250
Comprising:
Funded plans	0	146
Unfunded plans	91	104
Balance at 31 December	91	250
Pension plans [member] | United Kingdom [member] | Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Balance at 1 January	29	27
Interest expense	1	1
Benefits paid	(1)	(1)
Settlement payments	0
Settlement loss	0
Re-measurement(gains)/losses	(4)
Exchange adjustments	(1)	2
Balance at 31 December	24	29
Comprising:
Funded plans	0
Unfunded plans	24	29
Balance at 31 December	24	29
Pension plans [member] | US and other [member] | Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Balance at 1 January	197	195
Interest expense	4	7
Benefits paid	(9)	(13)
Settlement payments	(150)
Settlement loss	14
Re-measurement(gains)/losses	(11)	8
Exchange adjustments	0
Balance at 31 December	45	197
Comprising:
Funded plans	0	146
Unfunded plans	45	51
Balance at 31 December	45	197
US post-employment benefits [member] | Retirement benefit obligations [member]
Disclosure of defined benefit plans [line items]
Balance at 1 January	24	22
Interest expense	1	1
Benefits paid	(1)	(1)
Settlement payments	0
Settlement loss	0
Re-measurement(gains)/losses	(2)	2
Exchange adjustments	0
Balance at 31 December	22	24
Comprising:
Funded plans	0
Unfunded plans	22	24
Balance at 31 December	$ 22	$ 24

Retirement benefits - Summary_3

Retirement benefits - Summary of Movement in Plan Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	$ (3)
Re-measurement (losses)/gains	(3)	$ 3
Ending balance	0	(3)
Retirement benefit assets [member]
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	152	148
Company contributions	16	6
Benefits paid	(11)	(15)
Settlement payments	(150)
Interest income	2	5
Re-measurement (losses)/gains	(8)	9
Settlement transaction costs	(1)	(1)
Ending balance	0	152
Pension plans [member] | United Kingdom [member]
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	0
Re-measurement (losses)/gains	0
Ending balance	0	0
Pension plans [member] | US and other [member]
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	(3)
Re-measurement (losses)/gains	(3)	3
Ending balance	0	(3)
Pension plans [member] | Retirement benefit assets [member] | United Kingdom [member]
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	0
Company contributions	1	1
Benefits paid	(1)	(1)
Settlement payments	0
Interest income	0
Re-measurement (losses)/gains	0
Settlement transaction costs	0
Ending balance	0	0
Pension plans [member] | Retirement benefit assets [member] | US and other [member]
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	152	148
Company contributions	14	4
Benefits paid	(9)	(13)
Settlement payments	(150)
Interest income	2	5
Re-measurement (losses)/gains	(8)	9
Settlement transaction costs	(1)	(1)
Ending balance	0	152
US post-employment benefits [member]
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	0
Re-measurement (losses)/gains	0
Ending balance	0	0
US post-employment benefits [member] | Retirement benefit assets [member]
Disclosure of net defined benefit liability/asset [line items]
Beginning balance	0
Company contributions	1	1
Benefits paid	(1)	(1)
Settlement payments	0
Interest income	0
Re-measurement (losses)/gains	0
Settlement transaction costs	0
Ending balance	$ 0	$ 0

Retirement benefits - Summary_4

Retirement benefits - Summary of Plan Assets Measured at Fair Value (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of defined benefit plans [line items]
Fair value of plan assets	$ 0	$ 152
United States [member]
Disclosure of defined benefit plans [line items]
Fair value of plan assets	0	152
United States [member] | Investments quoted in active markets [member]
Disclosure of defined benefit plans [line items]
Investment funds: fixed income securities	0	150
United States [member] | Unquoted investments [member]
Disclosure of defined benefit plans [line items]
Cash	$ 0	$ 2

Retirement benefits - Summary_5

Retirement benefits - Summary of Movement in Asset Restriction (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of net defined benefit liability/asset [line items]
Balance at 1 January	$ 3
Re-measurement(losses)/gains	(3)	$ 3
Balance at 31 December	0	3
Pension plans [member] | United Kingdom [member]
Disclosure of net defined benefit liability/asset [line items]
Balance at 1 January	0
Re-measurement(losses)/gains	0
Balance at 31 December	0	0
Pension plans [member] | US and other [member]
Disclosure of net defined benefit liability/asset [line items]
Balance at 1 January	3
Re-measurement(losses)/gains	(3)	3
Balance at 31 December	0	3
US post-employment benefits [member]
Disclosure of net defined benefit liability/asset [line items]
Balance at 1 January	0
Re-measurement(losses)/gains	0
Balance at 31 December	$ 0	$ 0

Retirement benefits - Summary_6

Retirement benefits - Summary of Estimated Future Benefit Payments (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)Years	Dec. 31, 2017USD ($)Years
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 66	$ 163
Due within one year [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	5	15
Between one and five years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	23	62
More than 5 years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	38	86
Pension plans [member] | United Kingdom [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 19	$ 20
Average duration of obligation (years) | Years	19.5	20.5
Pension plans [member] | United Kingdom [member] | Due within one year [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 0
Pension plans [member] | United Kingdom [member] | Between one and five years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	3	$ 3
Pension plans [member] | United Kingdom [member] | More than 5 years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	16	17
Pension plans [member] | United States [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 33	$ 129
Average duration of obligation (years) | Years	9.2	10.3
Pension plans [member] | United States [member] | Due within one year [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 4	$ 14
Pension plans [member] | United States [member] | Between one and five years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	14	53
Pension plans [member] | United States [member] | More than 5 years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	15	62
US post-employment benefits [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 14	$ 14
Average duration of obligation (years) | Years	9.6	10.4
US post-employment benefits [member] | Due within one year [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 1	$ 1
US post-employment benefits [member] | Between one and five years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	6	6
US post-employment benefits [member] | More than 5 years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 7	$ 7

Share-based payments - Addition

Share-based payments - Additional Information (Detail) £ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)awardshares	Dec. 31, 2018GBP (£)award£ / sharesshares	Dec. 31, 2017USD ($)awardshares	Dec. 31, 2017GBP (£)awardshares	Dec. 31, 2016USD ($)awardshares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share based payment cost | $	$ 27		$ 21		$ 17
Weighted average share price at exercise date | £		£ 45.838		£ 38.047
System Fund [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share based payment cost | $	11		6		6
Administrative expenses [member] | Exceptional items [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share based payment cost | $	$ 1		$ 2		$ 0
Maximum [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price | £ / shares		£ 49.66
Minimum [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price | £ / shares		39.48
Closing [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price | £ / shares		£ 42.37
Annual Performance Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees	176,000	176,000	235,000	235,000	336,000
Annual Performance Plan one-off awards | shares	48,771	48,771	79,471	79,471	103,071
Long Term Incentive Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees	784,119	784,119	805,045	805,045	1,355,721
Vesting period of share awards	3 years	3 years
LTIP Restricted stock units [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees	527,000	527,000	525,000	525,000	467,000
LTIP Performance-related awards [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees	257,000	257,000	280,000	280,000	889,000

Share-based payments - Summary

Share-based payments - Summary of Information about Awards Granted (Detail)	12 Months Ended
	Dec. 31, 2018GBP (£)yr	Dec. 31, 2017GBP (£)yr	Dec. 31, 2016GBP (£)yr
Annual Performance Plan [member]
Information regarding option pricing models and assumptions used for grants during the year [line items]
Weighted average share price | £	£ 46.450	£ 37.810	£ 27.250
Term (years) | yr	3	3	3
Long Term Incentive Plan [member]
Information regarding option pricing models and assumptions used for grants during the year [line items]
Weighted average share price | £	£ 47.740	£ 43	£ 28.460
Expected dividend yield	2.27%	2.05%	2.55%
Risk-free interest rate	0.84%	0.10%	0.36%
Volatility	25.00%	24.00%	24.00%
Term (years) | yr	3	3	3

Share-based payments - Summar_2

Share-based payments - Summary of Information about Awards Granted (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Annual Performance Plan [member]
Information regarding option pricing models and assumptions used for grants during the year [line items]
Description of option pricing model	Binomial valuation model	Binomial valuation model	Binomial valuation model
Long Term Incentive Plan [member]
Information regarding option pricing models and assumptions used for grants during the year [line items]
Description of option pricing model	Monte Carlo Simulation and Binomial valuation model	Monte Carlo Simulation and Binomial valuation model	Monte Carlo Simulation and Binomial valuation model

Share-based payments - Summar_3

Share-based payments - Summary of Movements in Awards Outstanding Under the Schemes (Detail)	12 Months Ended
	Dec. 31, 2018USD ($)awardyr	Dec. 31, 2017USD ($)awardyr	Dec. 31, 2016USD ($)awardyr
Annual Performance Plan [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	616,000	685,000	689,000
Granted	176,000	235,000	336,000
Vested	(199,000)	(263,000)	(229,000)
Share capital consolidation		(21,000)	(104,000)
Lapsed or cancelled	(2,000)	(20,000)	(7,000)
Ending balance	591,000	616,000	685,000
Fair value of awards granted during the year | $	$ 60.6621	$ 49.593	$ 36.719
Weighted average remaining contract life (years) | yr	1	1.2	1.2
LTIP Performance-related awards [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	2,393,000	4,201,000	5,275,000
Granted	257,000	280,000	889,000
Vested	(702,000)	(928,000)	(915,000)
Lapsed or cancelled	(860,000)	(1,160,000)	(1,048,000)
Ending balance	1,088,000	2,393,000	4,201,000
Fair value of awards granted during the year | $	$ 47.4867	$ 41.332	$ 17.680
Weighted average remaining contract life (years) | yr	0.8	0.6	0.9
LTIP Restricted stock units [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	916,000	449,000
Granted	527,000	525,000	467,000
Lapsed or cancelled	(142,000)	(58,000)	(18,000)
Ending balance	1,301,000	916,000	449,000
Fair value of awards granted during the year | $	$ 59.6597	$ 52.510	$ 36.245
Weighted average remaining contract life (years) | yr	1.2	1.7	2.2

Equity - Summary of Equity Shar

Equity - Summary of Equity Share Capital (Detail) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of classes of share capital [line items]
Number of shares beginning balance	197	206	248
Beginning balance	$ (1,301)	$ (1,146)	$ (118)
Share capital consolidation		(9)	(42)
Number of shares ending balance	197	197	206
Exchange adjustments	$ 0
Ending balance	(1,077)	$ (1,301)	$ (1,146)
Equity share capital [member]
Disclosure of classes of share capital [line items]
Beginning balance	154	141	169
Exchange adjustments	(8)	13	(28)
Ending balance	146	154	141
Share premium [Member]
Disclosure of classes of share capital [line items]
Beginning balance	101	93	111
Exchange adjustments	(5)	8	(18)
Ending balance	96	101	93
Nominal value [Member]
Disclosure of classes of share capital [line items]
Beginning balance	53	48	58
Exchange adjustments	(3)	5	(10)
Ending balance	$ 50	$ 53	$ 48

Equity - Summary of Equity Sh_2

Equity - Summary of Equity Share Capital (Parenthetical) (Detail) - £ / shares	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Ordinary shares [Member] | Equity share capital [member]
Disclosure of classes of share capital [line items]
Nominal value per share	£ 0.19810	£ 0.19810	£ 0.18967	£ 0.15805

Equity - Additional Information

Equity - Additional Information (Detail) $ / shares in Units, € in Millions, $ in Millions	Jan. 29, 2019USD ($)	May 22, 2017USD ($)	May 23, 2016USD ($)	Oct. 31, 2018USD ($)$ / shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2018EUR (€)shares	May 08, 2017£ / sharesshares	Feb. 28, 2017USD ($)	May 09, 2016£ / sharesshares	Feb. 23, 2016USD ($)
Disclosure of reserves within equity [line items]
Authorised share capital | shares					0			0
Total return of funds announced to shareholders				$ 500						$ 400		$ 1,500
Share consolidation basis - number of new ordinary shares | shares									45		5
Share consolidation basis - nominal value per share of new ordinary shares | £ / shares									£ 0.19810		£ 0.18967
Share consolidation basis - number of existing ordinary shares | shares									47		6
Share consolidation basis - nominal value per share of existing ordinary shares | £ / shares									£ 0.18967		£ 0.15805
Special dividend paid		$ 400	$ 1,500	$ 500	$ 0	$ 404	$ 1,500
Dividend per share to shareholders | $ / shares				$ 2.621
Reclassified from OCI to profit or loss - included in financial expenses					8
Currency Translation Reserve [Member]
Disclosure of reserves within equity [line items]
Fair value of derivative instruments designated as hedges					$ 1	$ 0	$ (3)
Treasury shares [member]
Disclosure of reserves within equity [line items]
Treasury shares transferred to employee share trusts | shares					800,000	900,000	900,000	800,000
Reduction in number of Treasury Shares due to share consolidation | shares						400,000	1,700,000
Number of treasury shares held | shares					6,800,000	7,600,000	8,900,000	6,800,000
Treasury shares held, nominal value					$ 1.7	$ 2	$ 2.1
Cash flow hedging reserve [member]
Disclosure of reserves within equity [line items]
Reclassified from OCI to profit or loss - included in financial expenses					8
EUR500m 2.125% bonds [member] | Cash flow hedging reserve [member]
Disclosure of reserves within equity [line items]
Reclassified from OCI to profit or loss - included in financial expenses					1
Change in fair value of currency swaps recognised in OCI					9
Notional amount | €								€ 500
Potential ordinary share transactions [member]
Disclosure of reserves within equity [line items]
Special dividend paid	$ 510
Shares held by employee share trusts [member]
Disclosure of reserves within equity [line items]
Carrying value of shares held					$ 3.6	$ 5.4	$ 10.5
Number of shares held | shares					200,000	200,000	300,000
Market value of shares held					$ 8.3	$ 12.1	$ 15

Equity share capital - Summary

Equity share capital - Summary of Cash Flow Hedging Reserve (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about hedged items [line items]
Costs of hedging deferred and recognised in OCI	$ (1)
Reclassified from OCI to profit or loss - included in financial expenses	(8)
Deferred tax	(1)	$ 0	$ 0
Reserve Of Cash flow Hedges Ending Balance	(4)
Cash flow hedging reserve [member]
Disclosure of detailed information about hedged items [line items]
Reserve Of Cash flow Hedges Beginning Balance	0
Costs of hedging deferred and recognised in OCI	(1)
Change in fair value of currency swaps recognised in OCI	4
Reclassified from OCI to profit or loss - included in financial expenses	(8)
Deferred tax	1
Reserve Of Cash flow Hedges Ending Balance	(4)	0
Cash flow hedging reserve [member] | Value of currency swaps [member]
Disclosure of detailed information about hedged items [line items]
Reserve Of Cash flow Hedges Beginning Balance	0
Costs of hedging deferred and recognised in OCI	0
Change in fair value of currency swaps recognised in OCI	4
Reclassified from OCI to profit or loss - included in financial expenses	(8)
Deferred tax	1
Reserve Of Cash flow Hedges Ending Balance	(3)	0
Cash flow hedging reserve [member] | Costs of hedging [member]
Disclosure of detailed information about hedged items [line items]
Reserve Of Cash flow Hedges Beginning Balance	0
Costs of hedging deferred and recognised in OCI	(1)
Change in fair value of currency swaps recognised in OCI	0
Reclassified from OCI to profit or loss - included in financial expenses	0
Deferred tax	0
Reserve Of Cash flow Hedges Ending Balance	$ (1)	$ 0

Operating leases - Additional I

Operating leases - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2018GBP (£)
Disclosure of operating lease [line items]
Operating lease expenses	$ 101	$ 86	$ 84
Contingent rent expenses	51	32	32
Income from sub-leases	$ 2	$ 2	2
Average remaining terms of leases	15 years	15 years
Minimum lease payments payable under non-cancellable operating lease	$ 509	$ 534
Future minimum rentals to be received under non-cancellable sub-leases	3	4
System Fund [member]
Disclosure of operating lease [line items]
Operating lease expenses	$ 5	$ 6	$ 7
UK Portfolio [member]
Disclosure of operating lease [line items]
Minimum lease payments payable under non-cancellable operating lease | £				£ 48
Remaining lease term	25 years

Operating leases - Summary of F

Operating leases - Summary of Future Minimum Lease Payments Under Non-cancellable Operating Leases (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of maturity analysis of operating lease payments [line items]
Minimum lease payments payable under non-cancellable operating lease	$ 509	$ 534
Due within one year [member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum lease payments payable under non-cancellable operating lease	56	56
Between 1 and 2 years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum lease payments payable under non-cancellable operating lease	54	46
Between 2 and 3 years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum lease payments payable under non-cancellable operating lease	67	45
Between 3 and 4 years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum lease payments payable under non-cancellable operating lease	35	60
Between 4 and 5 years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum lease payments payable under non-cancellable operating lease	31	30
More than 5 years [member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum lease payments payable under non-cancellable operating lease	$ 266	$ 297

Capital and other commitments -

Capital and other commitments - Summary of Capital and Other Commitments (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 136	$ 104
Property, plant and equipment [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	46	18
Intangible assets [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	7	27
Key money [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 83	$ 59

Capital and other commitments_2

Capital and other commitments - Summary of Capital and Other Commitments (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 136	$ 104
UK Portfolio [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 33

Capital and other commitments_3

Capital and other commitments - Additional Information (Detail) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of capital and other commitments [line items]
Unutilised facilities provided by banks	$ 5,000,000	$ 5,000,000
Capital and other commitments	136,000,000	104,000,000
Associates [member]
Disclosure of capital and other commitments [line items]
Capital and other commitments	$ 0	$ 33,000,000

Contingencies and guarantees -

Contingencies and guarantees - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018USD ($)Lawsuits	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Disclosure of contingent liabilities [line items]
Outstanding letters of credit	$ 29,000,000	$ 35,000,000
Guarantees of loans made to equity accounted investments	43,000,000	54,000,000
Other contingent liabilities	0	0
Maximum [member]
Disclosure of contingent liabilities [line items]
Litigation settlement amount	2,000,000
Performance guarantees [member]
Disclosure of contingent liabilities [line items]
Performance guarantees provided for in the financial statements	3,000,000	6,000,000
Maximum unprovided exposure for guarantees	42,000,000	31,000,000
Security Incidents [member]
Disclosure of contingent liabilities [line items]
Provision	0	$ 5,000,000	$ 5,000,000
Litigation settlement amount	$ 3,000,000
Number of lawsuits filed againsts group | Lawsuits	4
Americas security incident [member]
Disclosure of contingent liabilities [line items]
Number of managed properties affected by security incident			12

Related party disclosures - Sum

Related party disclosures - Summary of Total Compensation of Key Management Personnel (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Compensation of key management personnel [abstract]
Short-term employment benefits	$ 18.2	$ 21.3	$ 19.2
Contributions to defined contribution pension plans	0.5	0.6	0.8
Equity compensation benefits	13	10.2	7.4
Termination benefits	0	1.9
Total compensation of key management personnel	$ 31.7	$ 34	$ 27.4

Related party disclosures - S_2

Related party disclosures - Summary of Related Party Disclosures for Associates and Joint Ventures (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of transactions between related parties [Line Items]
Revenue from associates and joint ventures	$ 10	$ 9	$ 6
Loans to associates	0		9
Other amounts owed by associates and joint ventures	1	2	1
Amounts owed to associates and joint ventures	2
Associates [member]
Disclosure of transactions between related parties [Line Items]
Revenue from associates and joint ventures	9	8	5
Loans to associates	0		9
Other amounts owed by associates and joint ventures	1	2	1
Amounts owed to associates and joint ventures	2
Joint ventures [member]
Disclosure of transactions between related parties [Line Items]
Revenue from associates and joint ventures	1	$ 1	$ 1
Loans to associates	0
Other amounts owed by associates and joint ventures	0
Amounts owed to associates and joint ventures	$ 0

Related party disclosures - Add

Related party disclosures - Additional Information (Detail) - Barclay associate [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transactions between related parties [Line Items]
Loan to and from material associate investment (offset in accordance with IAS32)	$ 237	$ 237
Average interest rate on interest payable and receivable relating to loan to and from material associate investment	2.70%	2.00%

System Fund - Summary of System

System Fund - Summary of System Fund Revenues (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
System fund [line items]
System fund revenue	$ 1,233	$ 1,242	$ 1,199
Assessment fees and contributions received from hotels [member]
System fund [line items]
System fund revenue	979	934	887
Loyalty programme revenue [member]
System fund [line items]
System fund revenue	$ 254	$ 308	$ 312

System Fund - Summary of Syst_2

System Fund - Summary of System Fund Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
System fund [line items]
Depreciation and amortisation	$ 80	$ 78	$ 75
System Fund [member]
System fund [line items]
Marketing	427	405	415
Depreciation and amortisation	45	36	31
Costs are borne by the System Fund [member] | System Fund [member]
System fund [line items]
Payroll costs	$ 347	$ 339	$ 311

Events after the Reporting Pe_2

Events after the Reporting Period - Additional Information (Detail) $ in Millions	Feb. 12, 2019USD ($)
Major business combination [member] | Six Senses Hotels Resorts Spas [member]
Disclosure of Events After Reporting Period [line items]
Cash paid on acquisition	$ 300

Group Companies - Summary of In

Group Companies - Summary of Investment in Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2018
IHG Management d.o.o Beograd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	"IHG Management" d.o.o. Beograd
Registered addresses	Krunska 73, Beograd, 11000, Serbia
Ownership Percentage	100.00%
24th Street Operator Sub, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	24th Street Operator Sub, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
36th Street IHG Sub, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	36th Street IHG Sub, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
426 Main Ave LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	426 Main Ave LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
46 Nevins Street Associates, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	46 Nevins Street Associates, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
2250 Blake Street Hotel, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	2250 Blake Street Hotel, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Allegro Management LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Allegro Management LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Alpha Kimball Hotel LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Alpha Kimball Hotel LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
American Commonwealth Assurance Co.Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	American Commonwealth Assurance Co. Ltd.
Registered addresses	Clarendon House, 2 Church Street, Hamilton HM11, Bermuda
Ownership Percentage	100.00%
Asia Pacific Holdings Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Asia Pacific Holdings Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Barclay Operating Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Barclay Operating Corp.
Registered addresses	80 State Street, Albany NY 12207-2543, USA
Ownership Percentage	100.00%
BHMC Canada Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BHMC Canada Inc.
Registered addresses	199 Bay Street, Suite 2800, Commerce Court West, Toronto, ON M5L 1A9, Canada
Ownership Percentage	100.00%
BHR Holdings B.V. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BHR Holdings B.V.
Registered addresses	Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands
Ownership Percentage	100.00%
BHR Pacific Holdings Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BHR Pacific Holdings, Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
BHTC Canada Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BHTC Canada Inc.
Registered addresses	199 Bay Street, Suite 2800, Commerce Court West, Toronto, ON M5L 1A9, Canada
Ownership Percentage	100.00%
Blythswood Square Glasgow Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Blythswood Square Glasgow Hotel OpCo Ltd
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
BOC Barclay Sub LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BOC Barclay Sub LLC
Registered addresses	80 State Street, Albany NY 12207-2543, USA
Ownership Percentage	100.00%
Bristol Oakbrook Tenant Company [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Bristol Oakbrook Tenant Company
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Cafe Biarritz [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Café Biarritz
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Cambridge Lodging LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Cambridge Lodging LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Capital Lodging LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Capital Lodging LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
CF Irving Owner, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	CF Irving Owner, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
CF McKinney Owner, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	CF McKinney Owner, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
CF Waco Owner, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	CF Waco Owner, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Compania Inter Continental De Hoteles El Salvador SA [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Compañia Inter-Continental De Hoteles El Salvador SA
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Crowne Plaza LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Crowne Plaza LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Cumberland Akers Hotel LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Cumberland Akers Hotel LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Dunwoody Operations, Inc.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Dunwoody Operations, Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Edinburgh George Street Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Edinburgh George Street Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Edinburgh IC Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Edinburgh IC Limited
Registered addresses	Caledonian Exchange, 19a Canning Street, Edinburgh, EH3 8HE, UK
Ownership Percentage	100.00%
EVEN Real Estate Holding LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	EVEN Real Estate Holding LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
General Innkeeping Acceptance Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	General Innkeeping Acceptance Corporation
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Grand Central Glasgow Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Grand Central Glasgow Hotel OpCo Ltd
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Guangzhou SC Hotels Services Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Guangzhou SC Hotels Services Limited
Registered addresses	Building 4, No. 13 Xiao Gang Zhong Ma Road, Zhuhai District, Guangzhou, Guangdong, P.R. China
Ownership Percentage	100.00%
H.I. (Ireland) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	H.I. (Ireland) Limited
Registered addresses	29 Earlsfort Terrace, Dublin 2, D02 AY28, Ireland
Ownership Percentage	100.00%
HI Sugarloaf, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	HI Sugarloaf, LLC
Registered addresses	40 Technology Pkwy South, #300 Norcross GA 30092, USA
Ownership Percentage	100.00%
Hale International Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Hale International Ltd.
Registered addresses	Craigmuir Chambers, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
HC International Holdings, Inc [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	HC International Holdings, Inc.
Registered addresses	Wilmington Trust SP Services, Inc. 1105 North Market Street, Suite 1300, Wilmington, DE 19801, USA
Ownership Percentage	100.00%
HH France Holdings SAS [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	HH France Holdings SAS
Registered addresses	31–33 rue Mogador – 75009 Paris, France
Ownership Percentage	100.00%
HH Hotels (EMEA) B.V. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	HH Hotels (EMEA) B.V.
Registered addresses	Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands
Ownership Percentage	100.00%
HH Hotels (Romania) SRL [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	HH Hotels (Romania) SRL
Registered addresses	Bucharest, 1st District, 50–52 Buzesti St, 83 module, 11 floor, Romania
Ownership Percentage	100.00%
HIM (Aruba) NV [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	HIM (Aruba) NV
Registered addresses	230 J E Irausquin Boulevard, Palm Beach, Aruba
Ownership Percentage	100.00%
Hoft Properties LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Hoft Properties LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Holiday Hospitality Franchising, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Hospitality Franchising, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Holiday Inn Mexicana S.A. de C.V [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inn Mexicana S.A. de C.V.
Registered addresses	Ontario # 1050, Col. Providencia. Guadalajara, Jalisco CP 44630, Mexico
Ownership Percentage	100.00%
Holiday Inns (China) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (China) Ltd
Registered addresses	Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong
Ownership Percentage	100.00%
Holiday Inns (Chongqing), Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Chongqing), Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns (Courtalin) Holdings SAS [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Courtalin) Holdings SAS
Registered addresses	31–33 rue Mogador – 75009 Paris, France
Ownership Percentage	100.00%
Holiday Inns (Courtalin) SAS [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Courtalin) SAS
Registered addresses	31–33 rue Mogador – 75009 Paris, France
Ownership Percentage	100.00%
Holiday Inns (England) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (England) Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Holiday Inns (Germany), LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Germany), LLC
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns (Guangzhou), Inc [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Guangzhou), Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns (Jamaica) Inc [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Jamaica) Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns (Middle East) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Middle East) Limited
Registered addresses	Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong
Ownership Percentage	100.00%
Holiday Inns (Philippines) Inc [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Philippines), Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns (Saudi Arabia) Inc [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Saudi Arabia), Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns (Thailand) Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Thailand) Ltd.
Registered addresses	Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong
Ownership Percentage	100.00%
Holiday Inns (UK), Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (UK), Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns Crowne Plaza (Hong Kong), Inc.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns Crowne Plaza (Hong Kong), Inc.
Registered addresses	"2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
Holiday Inns Holdings (Australia) Pty Ltd.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns Holdings (Australia) Pty Ltd
Registered addresses	Level 11, 20 Bond Street, Sydney NSW 2000, Australia
Ownership Percentage	100.00%
Holiday Inns Inc.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Holiday Inns Investment (Nepal) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns Investment (Nepal) Ltd.
Registered addresses	Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong
Ownership Percentage	100.00%
Holiday Inns of America (UK) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns of America (UK) Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Holiday Inns of Belgium N.V. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns of Belgium N.V.
Registered addresses	Rond Punt Schumanplein 11, 1040 Brussels, Belgium
Ownership Percentage	100.00%
Holiday Pacific Equity Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Pacific Equity Corporation
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Holiday Pacific LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Pacific LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Holiday Pacific Partners, LP [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Pacific Partners, LP
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Hotel InterContinental London (Holdings) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Hotel InterContinental London (Holdings) Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Hotel Inter-Continental London Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Hotel Inter-Continental London Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Hoteles Y Turismo HIH SRL [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Hoteles Y Turismo HIH SRL
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IC Hotelbetriebsfuhrungs GmbH [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IC Hotelbetriebsfuhrungs GmbH
Registered addresses	Johannesgasse 28, 1030 Wien, Am Heumarkt 4, 1030 Wien, Austria
Ownership Percentage	100.00%
IC Hotels Management (Portugal) Unipessoal, Lda [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IC Hotels Management (Portugal) Unipessoal, Lda
Registered addresses	Avenida da Republica, no 52 – 9, 1069 – 211, Lisbon, Portugal
Ownership Percentage	100.00%
IC International Hotels Limited Liability Company [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IC International Hotels Limited Liability Company
Registered addresses	24, Rusakovskaya Str., Moscow 107014, Russian Federation
Ownership Percentage	100.00%
IHC Buckhead, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Buckhead, LLC
Registered addresses	40 Technology Pkwy South, #300 Norcross GA 30092, USA
Ownership Percentage	100.00%
IHC Edinburgh (Holdings) [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Edinburgh (Holdings)
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHC Hopkins (Holdings) Corp [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Hopkins (Holdings) Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHC Hotel Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Hotel Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHC Inter-Continental (Holdings) Corp [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Inter-Continental (Holdings) Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHC London (Holdings) [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC London (Holdings)
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHC May Fair (Holdings) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC May Fair (Holdings) Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHC May Fair Hotel Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC May Fair Hotel Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHC M-H (Holdings) Corp [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC M-H (Holdings) Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHC Overseas (U.K.) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Overseas (U.K.) Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHC UK (Holdings) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC UK (Holdings) Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHC United States (Holdings) Corp [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC United States (Holdings) Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHC Willard (Holdings) Corp [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Willard (Holdings) Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHG (Australasia) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG (Australasia) Limited
Registered addresses	230 Victoria Street, #13-00 Bugis Junction Towers, 188024, Singapore
Ownership Percentage	100.00%
IHG (Marseille) SAS [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG (Marseille) SAS
Registered addresses	31–33 rue Mogador – 75009 Paris, France
Ownership Percentage	100.00%
IHG (Myanmar) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG (Myanmar) Ltd
Registered addresses	10 Bo Yar Zar Street, Kyaukkone Yankin Township, Yangon, Myanmar
Ownership Percentage	100.00%
IHG (Thailand) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG (Thailand) Limited
Registered addresses	973 President Tower, 7th Floor, Units 7A, 7B, 7C, 7D, 7I, 7F, 7G and 7H, Ploenchit Road, Khwaeng Lumpini, Khet Pathumwan, Bangkok Metropolis, 10330, Thailand
Ownership Percentage	100.00%
IHG Bangkok Ltd.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Bangkok Ltd
Registered addresses	Craigmuir Chambers, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
IHG Brasil Administracao de Hoteis e Servicos.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Brasil Administracao de Hoteis e Servicos Ltda
Registered addresses	Alameda Jau 536, Suite 3S-B, 01420-000 Sao Paulo, Brazil
Ownership Percentage	100.00%
IHG Commission Services SRL [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Commission Services SRL
Registered addresses	Suite 1, Ground Floor, The Financial Services Centre, Bishops Court Hill, St. Michael, Barbados, BB14004
Ownership Percentage	100.00%
IHG Community Development, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Community Development, LLC
Registered addresses	40 Technology Pkwy South, #300 Norcross GA 30092, USA
Ownership Percentage	100.00%
IHG de Argentina SA [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG de Argentina SA
Registered addresses	Avenida Cordoba 1547, piso 8, oficina A, Buenos Aires, Argentina
Ownership Percentage	100.00%
IHG ECS (Barbados) SRL [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG ECS (Barbados) SRL
Registered addresses	Suite 1, Ground Floor, The Financial Services Centre, Bishops Court Hill, St. Michael, Barbados, BB14004
Ownership Percentage	100.00%
IHG Franchising Brasil Ltda [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Franchising Brasil Ltda
Registered addresses	Alameda Jau 536, Suite 3S-D, 01420-000 Sao Paulo, Brazil
Ownership Percentage	100.00%
IHG Franchising DR Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Franchising DR Corporation
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHG Franchising LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Franchising, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHG Hotels (New Zealand) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Hotels (New Zealand) Limited
Registered addresses	Floor 9, 36 Kitchener Street, Auckland Central, Auckland 1010, New Zealand
Ownership Percentage	100.00%
IHG Hotels Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Hotels Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHG Hotels Management (Australia) Pty Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Hotels Management (Australia) Pty Limited
Registered addresses	Level 11, 20 Bond Street, Sydney NSW 2000, Australia
Ownership Percentage	100.00%
IHG Hotels Nigeria Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Hotels Nigeria Limited
Registered addresses	1, Murtala Muhammed Drive, Ikoyi, Lagos, Nigeria
Ownership Percentage	100.00%
IHG Hotels South Africa (Pty) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Hotels South Africa (Pty) Limited
Registered addresses	Central Office Park Unit 4, 257 Jean Avenue, Centurion 0157, South Africa
Ownership Percentage	100.00%
IHG International Partnership [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG International Partnership
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHG Istanbul Otel Ynetim Limited Sirketi [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Istanbul Otel Yönetim Limited Sirketi
Registered addresses	Eski Büyükdere Cd. Park Plaza No:14 K:4 Maslak – Sarıyer, Istanbul, Turkey
Ownership Percentage	100.00%
IHG Japan (Management) LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Japan (Management) LLC
Registered addresses	20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, Tokyo, Japan
Ownership Percentage	100.00%
IHG Japan (Osaka) LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Japan (Osaka) LLC
Registered addresses	20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, Tokyo, Japan
Ownership Percentage	100.00%
IHG Management (Maryland) LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Management (Maryland) LLC
Registered addresses	HIQ Corporate Services Inc., 715 St. Paul Street, Baltimore, MD 21202, USA
Ownership Percentage	100.00%
IHG Management (Netherlands) B.V. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Management (Netherlands) B.V.
Registered addresses	Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands
Ownership Percentage	100.00%
IHG Management MD Barclay Sub LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Management MD Barclay Sub LLC
Registered addresses	80 State Street, Albany NY 12207-2543, USA
Ownership Percentage	100.00%
IHG Management SL d.o.o [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Management SL d.o.o
Registered addresses	Cesta v Mestni log 1, 1000 Ljubljana, Slovenia
Ownership Percentage	100.00%
IHG Orchard Street Member, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Orchard Street Member, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
IHG PS Nominees Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG PS Nominees Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
IHG Systems Pty Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Systems Pty Ltd
Registered addresses	Level 11, 20 Bond Street, Sydney NSW 2000, Australia
Ownership Percentage	100.00%
IHG Szalloda Budapest Szolgaltato Kft. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Szalloda Budapest Szolgaltato Kft.
Registered addresses	1052 Budapest, Apáczai Csere János u. 12–14, Hungary
Ownership Percentage	100.00%
IND East Village SD Holdings, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IND East Village SD Holdings, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
InterContinental Berlin Service Company GmbH [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Berlin Service Company GmbH
Registered addresses	Budapester Str. 2, 10787 Berlin, Germany
Ownership Percentage	100.00%
InterContinental (Branston) 1 Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental (Branston) 1 Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
InterContinental (PB) 1 [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental (PB) 1
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
InterContinental (PB) 2 [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental (PB) 2
Registered addresses	BDO LLP, Two Snowhill, Birmingham, B4 6GA, UK
Ownership Percentage	100.00%
InterContinental (PB) 3 Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental (PB) 3 Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
InterContinental Brasil Administracao de Hoteis Ltda [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Brasil Administracao de Hoteis Ltda
Registered addresses	Alameda Jau 536, Suite 3s-A, 01420-000 Sao Paulo, Brazil
Ownership Percentage	100.00%
Inter-Continental D.C. Operating Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental D.C. Operating Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Inter-Continental Florida Investment Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Florida Investment Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Inter-Continental Florida Partner Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Florida Partner Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
InterContinental Gestion Hotelera S.L. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Gestion Hotelera S.L.
Registered addresses	Paseo de la Castellana 49, 28046 Madrid, Spain
Ownership Percentage	100.00%
Inter-Continental Hospitality Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hospitality Corporation
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
InterContinental Hotel Berlin GmbH [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotel Berlin GmbH
Registered addresses	Budapester Str. 2, 10787 Berlin, Germany
Ownership Percentage	100.00%
InterContinental Hotel Dusseldorf GmbH (Germany) [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotel Düsseldorf GmbH
Registered addresses	Koenigsallee 59, D-40215, Dusseldorf, Germany
Ownership Percentage	100.00%
Inter-Continental Hoteleira Limitada [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hoteleira Limitada
Registered addresses	Alameda Jau 536, Suite 3S-E, 01420-000 Sao Paulo, Brazil
Ownership Percentage	100.00%
Inter-Continental Hotels (Montreal) Operating Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hotels (Montreal) Operating Corp.
Registered addresses	InterContinental Montreal, 360 St. Antoine Street West, Montreal, Quebec H2Y 3X4, Canada
Ownership Percentage	100.00%
Inter-Continental Hotels (Montreal) Owning Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hotels (Montreal) Owning Corp.
Registered addresses	InterContinental Montreal, 360 St. Antoine Street West, Montreal, Quebec H2Y 3X4, Canada
Ownership Percentage	100.00%
InterContinental Hotels (Puerto Rico) Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels (Puerto Rico) Inc.
Registered addresses	361 San Francisco Street Penthouse, San Juan, PR 00901, Puerto Rico
Ownership Percentage	100.00%
Inter-Continental Hotels (Singapore) Pte. Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hotels (Singapore) Pte. Ltd.
Registered addresses	230 Victoria Street, #13-00 Bugis Junction Towers, 188024, Singapore
Ownership Percentage	100.00%
Inter-Continental Hotels Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hotels Corporation
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Inter-Continental Hotels Corporation de Venezuela C.A. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hotels Corporation de Venezuela C.A.
Registered addresses	Hotel Tamanaco Inter-Continental, Final Av. Ppal, Mercedes, Caracas, Venezuela
Ownership Percentage	100.00%
Intercontinental Hotels Corporation Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Intercontinental Hotels Corporation Limited
Registered addresses	Clarendon House, 2 Church Street, Hamilton HM11, Bermuda
Ownership Percentage	100.00%
InterContinental Hotels Group (Asia Pacific) Pte Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (Asia Pacific) Pte Ltd
Registered addresses	230 Victoria Street, #13-00 Bugis Junction Towers, 188024, Singapore
Ownership Percentage	100.00%
InterContinental Hotels Group (Australia) Pty Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (Australia) Pty Limited
Registered addresses	Level 11, 20 Bond Street, Sydney NSW 2000, Australia
Ownership Percentage	100.00%
InterContinental Hotels Group (Canada) Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (Canada) Inc.
Registered addresses	199 Bay Street, Suite 2800, Commerce Court West, Toronto, ON M5L 1A9, Canada
Ownership Percentage	100.00%
InterContinental Hotels Group (Espana) SA [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (España) SA
Registered addresses	Paseo de la Castellana 49, 28046 Madrid, Spain
Ownership Percentage	100.00%
InterContinental Hotels Group (Greater China) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (Greater China) Limited
Registered addresses	Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong
Ownership Percentage	100.00%
InterContinental Hotels Group (India) Pvt. Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (India) Pvt. Ltd
Registered addresses	11th Floor, Building No. 10, Tower C, DLF Phase-II, DLF Cyber City, Gurgaon, Haryana-122002, India
Ownership Percentage	100.00%
InterContinental Hotels Group (Japan) Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (Japan) Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
InterContinental Hotels Group (New Zealand) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (New Zealand) Limited
Registered addresses	Floor 9, 36 Kitchener Street, Auckland Central, Auckland 1010, New Zealand
Ownership Percentage	100.00%
InterContinental Hotels Group (Shanghai) Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (Shanghai) Limited
Registered addresses	22nd Floor, Citigroup Tower, No. 33 Huayuanshiqiao Road, Pudong, Shanghai, P.R. China
Ownership Percentage	100.00%
InterContinental Hotels Group Customer Services Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group Customer Services Ltd.
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
InterContinental Hotels Group do Brasil Limitada [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group do Brasil Limitada
Registered addresses	Alameda Jau 536, Suite 3S-C, 01420-000 Sao Paulo, Brazil
Ownership Percentage	100.00%
InterContinental Hotels Group Healthcare Trustee Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group Healthcare Trustee Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
InterContinental Hotels Group Operating Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group Operating Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
InterContinental Hotels Group Resources Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group Resources Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
InterContinental Hotels Group Services Company [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group Services Company
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
InterContinental Hotels Italia, S.r.L. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Italia, S.r.L.
Registered addresses	Bastioni di Porta Nuova 21, 20121 Milano, Italy
Ownership Percentage	100.00%
InterContinental Hotels Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
InterContinental Hotels Management GmbH [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Management GmbH
Registered addresses	Thurn-und-Taxis-Platz 6 – 60313 Frankfurt am Main, Germany
Ownership Percentage	100.00%
InterContinental Hotels Nevada Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Nevada Corporation
Registered addresses	2215-B Renaissance Drive, Las Vegas, NV 89119, USA
Ownership Percentage	100.00%
Inter-Continental Hotels of San Francisco Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental Hotels of San Francisco Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Inter-Continental IOHC (Mauritius) Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Inter-Continental IOHC (Mauritius) Limited
Registered addresses	JurisTax Services Ltd, Level 12, NeXTeracom Tower II, Ebene, Mauritius
Ownership Percentage	100.00%
InterContinental Management AM LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Management AM LLC
Registered addresses	10 Vazgen Sargsyan, Office 114, Yerevan, RA 0010, Armenia
Ownership Percentage	100.00%
InterContinental Management Bulgaria EOOD [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Management Bulgaria EOOD
Registered addresses	51B Bulgaria Blvd, 4th Floor, District Triaditsa, Sofia, 1404, Bulgaria
Ownership Percentage	100.00%
InterContinental Management France SAS [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Management France SAS
Registered addresses	31–33 rue Mogador – 75009 Paris, France
Ownership Percentage	100.00%
InterContinental Management Poland sp. z.0.0 [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Management Poland sp. z.o.o
Registered addresses	Al. Jerozolimskie 56C, 00-803 Warsaw, Poland
Ownership Percentage	100.00%
InterContinental Overseas Holding Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Overseas Holding Corporation
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KG Benefits LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KG Benefits LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KG Gift Card Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KG Gift Card Inc.
Registered addresses	2710 Gateway Oaks Drive, Suite 150N, Sacramento, CA 95833-3505, USA
Ownership Percentage	100.00%
KG Liability LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KG Liability LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KG Technology, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KG Technology, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHP Washington Operator LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHP Washington Operator LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG 11th Avenue Hotel LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG 11th Avenue Hotel LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG 851 LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG 851 LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Aertson LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Aertson LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Alexandria LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Alexis, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Allegro, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Allegro, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Argyle, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Argyle, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Austin Beverage Company, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Austin Beverage Company, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Baltimore, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Baltimore, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Born LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Born LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Boston Hotel, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Boston Hotel, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Canary LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Canary LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Cayman LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Cayman LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Cayman Employer Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Cayman Employer Ltd.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG DC 1731 LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG DC 1731 LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG DC 2505 LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG DC 2505 LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Donovan LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Donovan LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Employer, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Employer, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Goleta LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Goleta LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Gray LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Gray LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Gray U2 LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Gray U2 LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Huntington Beach LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Huntington Beach LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Key West LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Key West LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG King Street, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG King Street, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG La Peer LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG La Peer LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Miami Beach LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Miami Beach LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Muse LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Muse LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG NPC LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG NPC LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Onyx LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Onyx LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Palladian LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Palladian LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Palomar Phoenix LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Palomar Phoenix LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Philly Monaco LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Philly Monaco LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Pittsburgh LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Pittsburgh LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Reynolds LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Reynolds LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Riverplace LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Riverplace LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Sacramento LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Sacramento LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Savannah LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Savannah LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Schofield LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Schofield LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Sedona LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Sedona LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG SFD LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG SFD LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG South Beach LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG South Beach LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG State Street LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG State Street LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Sutter LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Sutter LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Sutter Union LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Sutter Union LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Taconic LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Taconic LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Tariff LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Tariff LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Texas Hospitality, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Texas Hospitality, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Texas Operations, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Texas Operations, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Tryon LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Tryon LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Vero Beach, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Vero Beach, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Vintage Park LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Vintage Park LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG VZ Austin LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG VZ Austin LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Wabash LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Wabash LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Westwood, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Westwood, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Wilshire LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Wilshire LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
KHRG Zamora LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Zamora LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Kimpton Hollywood Licenses LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Kimpton Hollywood Licenses LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Kimpton Hotel & Restaurant Group LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Kimpton Hotel & Restaurant Group, LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Kimpton Phoenix Licenses Holdings LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Kimpton Phoenix Licenses Holdings LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Kimpton Sedona Licenses LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Kimpton Sedona Licenses LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Louisiana Acquisitions Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Louisiana Acquisitions Corp.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Manchester Oxford Street Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Manchester Oxford Street Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Mercer Fairview Holdings LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Mercer Fairview Holdings LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Met Leeds Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Met Leeds Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
MH Lodging LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	MH Lodging LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
PML Services LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	PML Services LLC
Registered addresses	HIQ Corporate Services Inc., 715 St. Paul Street, Baltimore, MD 21202, USA
Ownership Percentage	100.00%
Pollstrong Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Pollstrong Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Powell Pine, Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Powell Pine, Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Priscilla Holiday of Texas, Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Priscilla Holiday of Texas, Inc.
Registered addresses	11003 Onion Creek Court, Austin, TX 78747, USA
Ownership Percentage	100.00%
PT Regent Indonesia [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	PT Regent Indonesia
Registered addresses	Gedung Mega Plaza Lantai 12, JI. H. R. Rasuna Said Kav. C-3, Kelurahan Karet, Kecamtan Setiabudi, Jakarta Seltan, Indonesia
Ownership Percentage	100.00%
PT SC Hotels & Resorts Indonesia [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	PT SC Hotels & Resorts Indonesia
Registered addresses	Menara Impreium 22nd Floor, Suite D, JI. HR. Rasuna Said Kav.1, Guntur Sub-district, Setiabudi District, South Jakarta 12980, Indonesia
Ownership Percentage	100.00%
Regent Asia Pacific Hotel Management Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Regent Asia Pacific Hotel Management Ltd.
Registered addresses	14th Floor, South China Building, 1-3 Wyndham Street, Hong Kong
Ownership Percentage	100.00%
Regent Asia Pacific Management Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Regent Asia Pacific Management Ltd
Registered addresses	Brumby Centre, Lot 42, Jalan Muhibbah, 87000 Labuan F.T., Malaysia
Ownership Percentage	100.00%
Regent Berlin GmbH [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Regent Berlin GmbH
Registered addresses	Charlottenstrasse 49, Berlin, 10117, Germany
Ownership Percentage	100.00%
Regent International Hotels Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Regent International Hotels Ltd
Registered addresses	14th Floor, South China Building, 1-3 Wyndham Street, Hong Kong
Ownership Percentage	100.00%
Resort Services International (Cayo Largo) L.P. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Resort Services International (Cayo Largo) L.P.
Registered addresses	40 Technology Pkwy South, #300 Norcross GA 30092, USA
Ownership Percentage	100.00%
Roxburghe Hotel Edinburgh OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Roxburghe Hotel Edinburgh OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Russell London Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Russell London Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
SBS Maryland Beverage Company LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SBS Maryland Beverage Company LLC
Registered addresses	HIQ Corporate Services Inc., 715 St. Paul Street, Baltimore, MD 21202, USA
Ownership Percentage	100.00%
SC Hotels International Services, Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SC Hotels International Services, Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
SC Leisure Group Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SC Leisure Group Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
SC NAS 2 Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SC NAS 2 Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
SC Quest Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SC Quest Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
SC Reservations (Philippines) Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SC Reservations (Philippines) Inc.
Registered addresses	2908 Poston Avenue, Nashville, TN 37203, USA
Ownership Percentage	100.00%
SCH Insurance Company [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SCH Insurance Company
Registered addresses	150 South Champlain Street, Burlington, VT 05401, USA
Ownership Percentage	100.00%
SCIH Branston 3 [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SCIH Branston 3
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Semiramis for training of Hotel Personnel and Hotel Management SAE [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Semiramis for training of Hotel Personnel and Hotel Management SAE
Registered addresses	Ground Floor, Al Kamel Law Building, Plot 52-b, Banks Area, Six of October City, Egypt
Ownership Percentage	100.00%
SF MH Acquisition LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SF MH Acquisition LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Six Continents Corporate Services [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Corporate Services
Registered addresses	BDO LLP, Two Snowhill, Birmingham, B4 6GA, UK
Ownership Percentage	100.00%
Six Continents Holdings Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Holdings Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Six Continents Hotels de Colombia SA [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Hotels de Colombia SA
Registered addresses	Calle 49 Sur 45A 300 of 1102 Envigado Antioquia, Colombia
Ownership Percentage	100.00%
Six Continents Hotels International Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Hotels International Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Six Continents Hotels, Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Hotels, Inc.
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Six Continents International Holdings B.V. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents International Holdings B.V.
Registered addresses	Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands
Ownership Percentage	100.00%
Six Continents Investments Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Investments Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Six Continents Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Six Continents Overseas Holdings Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Overseas Holdings Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Six Continents Restaurants Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Continents Restaurants Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
SixCo North America, Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SixCo North America, Inc.
Registered addresses	Wilmington Trust SP Services, Inc. 1105 North Market Street, Suite 1300, Wilmington, DE 19801, USA
Ownership Percentage	100.00%
Solamar Lodging LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Solamar Lodging LLC
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage	100.00%
Southern Pacific Hotel Corporation (BVI) Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Southern Pacific Hotel Corporation (BVI) Ltd.
Registered addresses	Craigmuir Chambers, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
Southern Pacific Hotels Properties Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Southern Pacific Hotels Properties Limited
Registered addresses	Craigmuir Chambers, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
SPHC Group Pty Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SPHC Group Pty Ltd.
Registered addresses	Level 11, 20 Bond Street, Sydney NSW 2000, Australia
Ownership Percentage	100.00%
SPHC Management Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SPHC Management Ltd.
Registered addresses	C/o Holiday Inn & Suites, Cnr Waigani Drive & Wards Road, Port Moresby, National Capital District, Papua New Guinea
Ownership Percentage	100.00%
St Davids Cardiff Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	St David's Cardiff Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
The Grand Central Hotel Glasgow Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	The Grand Central Hotel Glasgow Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
The Met Hotel Leeds Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	The Met Hotel Leeds Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
The Principal Edinburgh George Street Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	The Principal Edinburgh George Street Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
The Principal London Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	The Principal London Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
The Principal Manchester Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	The Principal Manchester Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
The Principal York Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	The Principal York Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
The Roxburghe Hotel Edinburgh Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	The Roxburghe Hotel Edinburgh Limited
Registered addresses	Caledonian Exchange, 19a Canning Street, Edinburgh, EH3 8HE, UK
Ownership Percentage	100.00%
Universal de Hoteles SA [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Universal de Hoteles SA
Registered addresses	Calle 49 Sur 45A 300 of 1102 Envigado Antioquia, Colombia
Ownership Percentage	100.00%
White Shield Insurance Company Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	White Shield Insurance Company Limited
Registered addresses	Suite B, Ground Floor, Regal House, Queensway, Gibraltar
Ownership Percentage	100.00%
Wotton House Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Wotton House Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
York Station Road Hotel OpCo Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	York Station Road Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
H.I. Soaltee Management Company Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	H.I. Soaltee Management Company Ltd (76.5%)
Registered addresses	Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong
Ownership Percentage	76.50%
IHG ANA Hotels Group Japan LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG ANA Hotels Group Japan LLC (74.66%)
Registered addresses	20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, Tokyo, Japan
Ownership Percentage	74.66%
IHG ANA Hotels Holdings Co., Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG ANA Hotels Holdings Co., Ltd. (66%)
Registered addresses	20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, Tokyo, Japan
Ownership Percentage	66.00%
Regent Hospitality Worldwide Inc [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Regent Hospitality Worldwide Inc (51%)
Registered addresses	Maples Corporate Services Ltd. – PO Box 309, Ugland House, Grand Cayman – KY-1104, Cayman Islands
Ownership Percentage	51.00%
World Trade Centre Montreal Hotel Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	World Trade Centre Montreal Hotel Corporation (74.11%)
Registered addresses	Suite 2500, 1000 De La Gauchetiere St. West, Montreal QC H3B 0A2, Canada
Ownership Percentage	74.11%

Group Companies - Summary of _2

Group Companies - Summary of Investment in Associates (Detail)	12 Months Ended
	Dec. 31, 2018
111 East 48th Street Holdings LLC [member]
Disclosure of Composition of Group [Line Items]
Associates	111 East 48th Street Holdings LLC (19.9%)
Registered addresses	251 Little Falls Drive, Wilmington, DE 19808, USA
Ownership Percentage in associates	19.90%
Alkoer, S. de R.L. de C.V. [member]
Disclosure of Composition of Group [Line Items]
Associates	Alkoer, S. de R.L. de C.V. (50%)
Registered addresses	Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de México, CP 11520, Mexico
Ownership Percentage in associates	50.00%
Beijing Orient Express Hotel Co., Ltd. [member]
Disclosure of Composition of Group [Line Items]
Associates	Beijing Orient Express Hotel Co., Ltd. (16.24%)
Registered addresses	Room 311, Building 1, No 6 East Wen Hua Yuan Road, Beijing Economy and Technology Development Zone, Beijing, P.R.China
Ownership Percentage in associates	16.24%
Blue Blood (Tianjin) Equity Investment Management Co., Limited [member]
Disclosure of Composition of Group [Line Items]
Associates	Blue Blood (Tianjin) Equity Investment Management Co., Limited (30.05%)
Registered addresses	Room N306, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China
Ownership Percentage in associates	30.05%
Carr Clark SWW Subventure, LLC [member]
Disclosure of Composition of Group [Line Items]
Associates	Carr Clark SWW Subventure, LLC (26.67%)
Registered addresses	Carr Hospitality, LLC, 1455 Pennsylvania Avenue, NW, Suite 100, Washington, DC 20004, USA
Ownership Percentage in associates	26.67%
Carr Waterfront Hotel, LLC [member]
Disclosure of Composition of Group [Line Items]
Associates	Carr Waterfront Hotel, LLC (11.46%)
Registered addresses	Carr Hospitality, LLC, 1455 Pennsylvania Avenue, NW, Suite 100, Washington, DC 20004, USA
Ownership Percentage in associates	11.46%
China Hotel Investment Limited [member]
Disclosure of Composition of Group [Line Items]
Associates	China Hotel Investment Limited (30.05%)
Registered addresses	The Phoenix Centre, George Street, Belleville St. Michael, Barbados
Ownership Percentage in associates	30.05%
Desarrollo Alkoer Irapuato S. de R.L. de C.V. [member]
Disclosure of Composition of Group [Line Items]
Associates	Desarrollo Alkoer Irapuato S. de R.L. de C.V. (50%)
Registered addresses	Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de México, CP 11520, Mexico
Ownership Percentage in associates	50.00%
Desarrollo Alkoer Saltillo S. de R.L. de C.V. [member]
Disclosure of Composition of Group [Line Items]
Associates	Desarrollo Alkoer Saltillo S. de R.L. de C.V.(50%)
Registered addresses	Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de México, CP 11520, Mexico
Ownership Percentage in associates	50.00%
Desarrollo Alkoer Silao S. de R.L. de C.V. [member]
Disclosure of Composition of Group [Line Items]
Associates	Desarrollo Alkoer Silao S. de R.L. de C.V. (50%)
Registered addresses	Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de México, CP 11520, Mexico
Ownership Percentage in associates	50.00%
Gestion Hotelera Gestel, C.A. [member]
Disclosure of Composition of Group [Line Items]
Associates	Gestion Hotelera Gestel, C.A. (50%)
Registered addresses	Hotel Tamanaco Inter-Continental, Final Av. Ppal, Mercedes, Caracas, Venezuela
Ownership Percentage in associates	50.00%
H.I. Soaltee Hotel Company Private Ltd [member]
Disclosure of Composition of Group [Line Items]
Associates	H.I. Soaltee Hotel Company Private Ltd (33.4%)
Registered addresses	Tahachal, Kathmandu, Nepal
Ownership Percentage in associates	33.40%
Hotel JV Services LLC [member]
Disclosure of Composition of Group [Line Items]
Associates	Hotel JV Services LLC (17.8%)
Registered addresses	2711 Centerville Road, Suite 400, Wilmington, DE 19805, USA
Ownership Percentage in associates	17.80%
Inter-Continental Hotels Saudi Arabia Limited [member]
Disclosure of Composition of Group [Line Items]
Associates	Inter-Continental Hotels Saudi Arabia Limited (40%)
Registered addresses	Madinah Road, Jeddah, P.O Box 9456, Post Code 21413, Jeddah, Saudi Arabia
Ownership Percentage in associates	40.00%
NF III Seattle, LLC [member]
Disclosure of Composition of Group [Line Items]
Associates	NF III Seattle, LLC (25%)
Registered addresses	2000 Monarch Tower, 3424 Peachtree Road, N.E., Atlanta, GA 30326, USA
Ownership Percentage in associates	25.00%
Nuevas Fronteras S.A. [member]
Disclosure of Composition of Group [Line Items]
Associates	Nuevas Fronteras S.A. (23.66%)
Registered addresses	Moreno 809 2 Piso, Buenos Aires, Argentina
Ownership Percentage in associates	23.66%
Panacon [member]
Disclosure of Composition of Group [Line Items]
Associates	Panacon (33.33%)
Registered addresses	Pan-American Life Insurance Company, 601 Poydras Street, New Orleans, LA 70130, USA
Ownership Percentage in associates	33.33%
President Hotel & Tower Co Ltd. [member]
Disclosure of Composition of Group [Line Items]
Associates	President Hotel & Tower Co Ltd. (30%)
Registered addresses	971, 973 Ploenchit Road, Lumpini, Pathumwan, Bangkok 10330, Thailand
Ownership Percentage in associates	30.00%
Tianjin ICBCI IHG Equity Investment Fund Management Co., Limited [member]
Disclosure of Composition of Group [Line Items]
Associates	Tianjin ICBCI IHG Equity Investment Fund Management Co., Limited (21.04%)
Registered addresses	Room R316, 3rd Floor, Building 6, Binhai Financial Street, No. 52 West Xincheng Road, Tianjin Economy and Technology Development Zone, Tianjin, P.R. China
Ownership Percentage in associates	21.04%

Group Companies - Summary of _3

Group Companies - Summary of Investment in Joint Ventures (Detail) - BCRE IHG 180 Orchard Holdings LLC [member]	12 Months Ended
	Dec. 31, 2018
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BCRE IHG 180 Orchard Holdings LLC
Registered addresses	Brack Capital Real Estate Ltd., 885 Third Avenue, 24th Floor, New York, NY 10022, USA
Ownership Percentage in subsidiary	49.00%