InterContinental Hotels (IHG) 20-F 4 Mar 21 2020 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2020shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Registrant Name	INTERCONTINENTAL HOTELS GROUP PLC /NEW/
Entity Central Index Key	0000858446
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	187,717,720
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Country	GB
Document Annual Report	true
Document Shell Company Report	false
Document Transition Report	false
ICFR Auditor Attestation Flag	true
American Depositary Shares [member]
Document Information [Line Items]
Trading Symbol	IHG
Title of 12(b) Security	American Depositary Shares
Security Exchange Name	NYSE
Ordinary shares [member]
Document Information [Line Items]
Trading Symbol	IHG
Title of 12(b) Security	Ordinary Shares
Security Exchange Name	NYSE

Group income statement

Group income statement - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Profit (loss) [abstract]
Revenue from fee business	$ 823	$ 1,510	$ 1,486
Revenue from owned, leased and managed lease hotels	169	573	447
System Fund revenues	765	1,373	1,233
Reimbursement of costs	637	1,171	1,171
Total revenue	2,394	4,627	4,337
Cost of sales	(354)	(782)	(671)
System Fund expenses	(867)	(1,422)	(1,379)
Reimbursed costs	(637)	(1,171)	(1,171)
Administrative expenses	(267)	(385)	(415)
Share of losses of associates and joint ventures	(14)	(3)	(1)
Other operating income	16	21	14
Depreciation and amortisation	(110)	(116)	(115)
Impairment loss on financial assets	(88)	(8)	(17)
Other impairment charges	(226)	(131)
Operating (loss)/profit	(153)	630	582
Operating (loss)/profit analysed as:
Operating profit before System Fund and exceptional items	219	865	832
System Fund	(102)	(49)	(146)
Operating exceptional items	(270)	(186)	(104)
Operating (loss)/profit	(153)	630	582
Financial income	4	6	5
Financial expenses	(144)	(121)	(101)
Fair value gains/(losses) on contingent purchase consideration	13	27	(4)
(Loss)/profit before tax	(280)	542	482
Tax	20	(156)	(132)
(Loss)/profit for the year from continuing operations	(260)	386	350
Attributable to:
Equity holders of the parent	(260)	385	349
Non-controlling interest		1	1
Profit loss from continuing operations	$ (260)	$ 386	$ 350
Continuing and total operations:
Basic	$ (1.429)	$ 2.104	$ 1.837
Diluted	$ (1.429)	$ 2.092	$ 1.818

Group statement of comprehensiv

Group statement of comprehensive income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of comprehensive income [abstract]
(Loss)/profit for the year	$ (260)	$ 386	$ 350
Items that may be subsequently reclassified to profit or loss:
(Losses)/gains on cash flow hedges, net of related tax credit of $4m (2019: $nil, 2018: including related tax credit of $1m)	3	(34)	5
Costs of hedging	(6)	(6)	(1)
Hedging (gains)/losses reclassified to financial expenses	(13)	38	(8)
Exchange (losses)/gains on retranslation of foreign operations, net of related tax credit of $4m (2019: net of related tax credit of $3m, 2018: including related tax credit of $2m)	(85)	(39)	44
Total items that may be subsequently reclassified to profit or loss	(101)	(41)	40
Items that will not be reclassified to profit or loss:
(Losses)/gains on equity instruments classified as fair value through other comprehensive income, net of related tax credit of $4m (2019: net of related tax charge of $2m, 2018: including related tax charge of $2m)	(43)	10	(14)
Re-measurement (losses)/gains on defined benefit plans, net of related tax credit of $1m (2019: net of related tax credit of $1m, 2018: net of related tax charge of $4m)	(7)	(6)	8
Tax related to pension contributions	1
Total items that will not be reclassified to profit or loss	(49)	4	(6)
Total other comprehensive (loss)/income for the year	(150)	(37)	34
Total comprehensive (loss)/income for the year	(410)	349	384
Attributable to:
Equity holders of the parent	(410)	348	382
Non-controlling interest		1	2
Total comprehensive (loss)/income for the year	$ (410)	$ 349	$ 384

Group statement of comprehens_2

Group statement of comprehensive income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of comprehensive income [abstract]
(Losses)/gains on cash flow hedges	$ 4	$ 0	$ 1
Exchange (losses)/gains on retranslation of foreign operations, tax	4	3	2
(Losses)/gains on equity instruments classified as fair value through other comprehensive income	4	2	2
Re-measurement (losses)/gains on defined benefit plans, related tax credit/(charge)	$ 1	$ 1	$ 4

Group statement of changes in e

Group statement of changes in equity - USD ($) $ in Millions	Total	Equity share capital [member]	Capital redemption reserve [member]	Shares held by employee share trusts [member]	Other reserves [member]	Fair value reserve [member]	Fair value reserve [member]IFRS 9 [member]	Cash flow hedging reserve [member]	Currency translation reserve [member]	Retained earnings [member]	Retained earnings [member]IFRS 9 [member]	IHG shareholders' equity [member]	Non-controlling interests [member]
Impact of adopting accounting policy							$ (18)				$ 18
Beginning balance (Previously reported [member]) at Dec. 31, 2017	$ (1,354)	$ 154	$ 10	$ (5)	$ (2,874)	$ 79			$ 377	$ 898		$ (1,361)	$ 7
Beginning balance at Dec. 31, 2017	(1,354)	154	10	(5)	(2,874)	61			377	916		(1,361)	7
Loss for the year	350									349		349	1
Items that may be subsequently reclassified to profit or loss:
Gain (losses) on cash flow hedges	5							$ 5				5
Costs of hedging	(1)							(1)				(1)
Hedging (gains)/losses reclassified to financial expenses	(8)							(8)				(8)
Exchange losses on retranslation of foreign operations	44								43			43	1
Total items that may be subsequently reclassified to profit or loss	40							(4)	43			39	1
Items that will not be reclassified to profit or loss:
Losses on equity instruments classified as fair value through other comprehensive income	(14)					(14)						(14)
Re-measurement losses on defined benefit plans	8									8		8
Total items that will not be reclassified to profit or loss	(6)					(14)				8		(6)
Total other comprehensive (loss)/income for the year	34					(14)		(4)	43	8		33	1
Total comprehensive loss for the year	384					(14)		(4)	43	357		382	2
Transfer of treasury shares to employee share trusts				(19)						19
Purchase of own shares by employee share trusts	(3)			(3)								(3)
Release of own shares by employee share trusts				24						(24)
Equity-settled share-based cost, net of $3m reclassification to cash-settled awards	39									39		39
Tax related to share schemes	3									3		3
Equity dividends paid	(200)									(199)		(199)	(1)
Exchange adjustments		(8)		(1)	9
Ending balance at Dec. 31, 2018	(1,131)	146	10	(4)	(2,865)	47		(4)	420	1,111		(1,139)	8
Loss for the year	386									385		385	1
Items that may be subsequently reclassified to profit or loss:
Gain (losses) on cash flow hedges	(34)							(34)				(34)
Costs of hedging	(6)							(6)				(6)
Hedging (gains)/losses reclassified to financial expenses	38							38				38
Exchange losses on retranslation of foreign operations	(39)								(39)			(39)
Total items that may be subsequently reclassified to profit or loss	(41)							(2)	(39)			(41)
Items that will not be reclassified to profit or loss:
Losses on equity instruments classified as fair value through other comprehensive income	10					10						10
Re-measurement losses on defined benefit plans	(6)									(6)		(6)
Total items that will not be reclassified to profit or loss	4					10				(6)		4
Total other comprehensive (loss)/income for the year	(37)					10		(2)	(39)	(6)		(37)
Total comprehensive loss for the year	349					10		(2)	(39)	379		348	1
Transfer of treasury shares to employee share trusts				(19)						19
Purchase of own shares by employee share trusts	(5)			(5)								(5)
Release of own shares by employee share trusts				23						(23)
Equity-settled share-based cost, net of $3m reclassification to cash-settled awards	41									41		41
Tax related to share schemes	4									4		4
Equity dividends paid	(722)									(721)		(721)	(1)
Transaction costs relating to shareholder returns	(1)									(1)		(1)
Exchange adjustments		5			(5)
Ending balance at Dec. 31, 2019	(1,465)	151	10	(5)	(2,870)	57		(6)	381	809		(1,473)	8
Loss for the year	(260)									(260)		(260)
Items that may be subsequently reclassified to profit or loss:
Gain (losses) on cash flow hedges	3							3				3
Costs of hedging	(6)							(6)				(6)
Hedging (gains)/losses reclassified to financial expenses	(13)							(13)				(13)
Exchange losses on retranslation of foreign operations	(85)							(2)	(83)			(85)
Total items that may be subsequently reclassified to profit or loss	(101)							(18)	(83)			(101)
Items that will not be reclassified to profit or loss:
Losses on equity instruments classified as fair value through other comprehensive income	(43)					(43)						(43)
Gains on equity instruments transferred to retained earnings on disposal						(3)				3
Re-measurement losses on defined benefit plans	(7)									(7)		(7)
Tax related to pension contributions	1									1		1
Total items that will not be reclassified to profit or loss	(49)					(46)				(3)		(49)
Total other comprehensive (loss)/income for the year	(150)					(46)		(18)	(83)	(3)		(150)
Total comprehensive loss for the year	(410)					(46)		(18)	(83)	(263)		(410)
Transfer of treasury shares to employee share trusts				(14)						14
Release of own shares by employee share trusts				18						(18)
Equity-settled share-based cost, net of $3m reclassification to cash-settled awards	27									27		27
Tax related to share schemes	(1)									(1)		(1)
Exchange adjustments		5			(5)			(2)
Ending balance at Dec. 31, 2020	$ (1,849)	$ 156	$ 10	$ (1)	$ (2,875)	$ 11		$ (24)	$ 298	$ 568		$ (1,857)	$ 8

Group statement of changes in_2

Group statement of changes in equity (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Statement of changes in equity [abstract]
Sharebased Payment Transactions Reclassification Of Cash Settled Awards	$ 3

Group statement of financial po

Group statement of financial position - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Goodwill and other intangible assets	$ 1,293	$ 1,376	$ 1,143
Property, plant and equipment	201	309	273
Right-of-use assets	303	490	513
Investment in associates and joint ventures	81	110	104
Other financial assets	168	284	260
Derivative financial instruments	5		7
Deferred compensation plan investments	236	218	193
Non-current tax receivable	15	28	31
Deferred tax assets	113	66	63
Contract costs	70	67	55
Contract assets	311	311	270
Total non-current assets	2,796	3,259	2,912
Inventories	5	6	5
Trade and other receivables	514	666	610
Current tax receivable	18	16	27
Other financial assets	1	4	1
Derivative financial instruments		1	1
Cash and cash equivalents	1,675	195	704
Contract costs	5	5	5
Contract assets	25	23	20
Total current assets	2,243	916	1,373
Assets classified as held for sale		19
Total assets	5,039	4,194	4,285
LIABILITIES
Loans and other borrowings	(869)	(87)	(104)
Lease liabilities	(34)	(65)	(55)
Trade and other payables	(466)	(568)	(616)
Deferred revenue	(452)	(555)	(572)
Provisions	(16)	(40)	(10)
Current tax payable	(30)	(50)	(50)
Total current liabilities	(1,867)	(1,365)	(1,407)
Loans and other borrowings	(2,898)	(2,078)	(1,910)
Lease liabilities	(416)	(595)	(615)
Derivative financial instruments	(18)	(20)
Retirement benefit obligations	(103)	(96)	(91)
Deferred compensation plan liabilities	(236)	(218)	(193)
Trade and other payables	(94)	(116)	(125)
Deferred revenue	(1,117)	(1,009)	(934)
Provisions	(44)	(22)	(17)
Deferred tax liabilities	(95)	(118)	(124)
Total non-current liabilities	(5,021)	(4,272)	(4,009)
Liabilities classified as held for sale		(22)
Total liabilities	(6,888)	(5,659)	(5,416)
Net liabilities	(1,849)	(1,465)	(1,131)
EQUITY
IHG shareholders' equity	(1,857)	(1,473)	(1,139)
Non-controlling interest	8	8	8
Total equity	$ (1,849)	$ (1,465)	$ (1,131)

Group Statements of cash flows

Group Statements of cash flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of cash flows [abstract]
(Loss)/profit for the year	$ (260)	$ 386	$ 350
Adjustments reconciling (loss)/profit for the year to cash flow from operations before contract acquisition costs	632	582	564
Cash flow from operations before contract acquisition costs	372	968	914
Contract acquisition costs, net of repayments	(64)	(61)	(54)
Cash flow from operations	308	907	860
Interest paid	(132)	(110)	(87)
Interest received	2	3	2
Contingent purchase consideration paid		(6)
Tax paid on operating activities	(41)	(141)	(66)
Net cash from operating activities	137	653	709
Cash flow from investing activities
Purchase of property, plant and equipment	(26)	(75)	(46)
Purchase of intangible assets	(50)	(104)	(112)
Investment in associates and joint ventures	(2)	(10)	(1)
Investment in other financial assets	(5)	(9)	(33)
Acquisition of businesses, net of cash acquired		(292)	(34)
Contingent purchase consideration paid		(2)	(4)
Capitalised interest paid	(1)	(5)	(5)
Distributions from associates and joint ventures	5		32
Disposal of hotel assets, net of costs and cash disposed	1
Repayments of other financial assets	13	4	8
Disposal of equity securities	4
Tax paid on disposals	0	0	(2)
Net cash from investing activities	(61)	(493)	(197)
Cash flow from financing activities
Purchase of own shares by employee share trusts		(5)	(3)
Dividends paid to shareholders		(721)	(199)
Dividend paid to non-controlling interest		(1)	(1)
Transaction costs relating to shareholder returns		(1)
Issue of long-term bonds, including effect of currency swaps	1,093		554
Issue of commercial paper	738
Repayment of long-term bonds	(290)
Principal element of lease payments	(65)	(59)	(35)
(Decrease)/increase in other borrowings	(125)	127	(268)
Proceeds from currency swaps	3		3
Net cash from financing activities	1,354	(660)	51
Net movement in cash and cash equivalents in the year	1,430	(500)	563
Cash and cash equivalents at beginning of the year	108	600	58
Exchange rate effects	86	8	(21)
Cash and cash equivalents at end of the year	$ 1,624	$ 108	$ 600

Accounting Polices

Accounting Polices	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Accounting Polices	Accounting policies 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 2020 were authorised for issue in accordance with a resolution of the Directors on 22 February 2021. InterContinental Hotels Group PLC (the ‘Company’) is incorporated and registered in England and Wales. Basis of preparation The Consolidated Financial Statements of IHG have been prepared on a going concern basis (see below) and under the historical cost convention, except for assets and liabilities measured at fair value under relevant accounting standards. The Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (‘IFRSs’) as issued by the IASB and with IFRSs adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the European Union and with international accounting standards as applied in accordance with the provisions of the Companies Act 2006. IFRSs adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the European Union differ in certain respects from IFRSs as issued by the IASB. However, the differences have no impact on the Consolidated Financial Statements for the years presented. Going concern The impact of the Covid-19 The Group’s fee-based over on prior year levels. The Group has also taken actions to reduce costs for owners and support them in managing their cash flows. Combined, these actions resulted in the Group mitigating the significant reduction in fee revenue and System Fund assessment fees to generate a free cash flow in the year of $29ma. The Group has taken steps to strengthen its liquidity, including agreeing amendments of existing covenants on its syndicated and bilateral revolving credit facilities (‘the bank facilities’) until December 2022 and issuing £600m commercial paper under the UK’s Covid Corporate Financing Facility (‘CCFF’) which is repayable in March 2021. The covenant amendment agreements introduce a minimum liquidity covenant of $400m tested at half year and full year up to and including 31 December 2022. Minimum liquidity includes undrawn amounts from the bank facilities. The leverage ratio and interest cover covenants have been waived at June 2021 and December 2021. The covenants at June 2022 have been amended to require less than 7.5x for the leverage ratio and greater than 1.5x for interest cover (see note 24). The maturities of the bank facilities have also been extended to September 2023. In October 2020 the Group issued two new bonds, a four-year €500m 1.625% bond and an eight-year £400m 3.375% bond. At the same time, a tender offer was completed on the £400m 3.875% November 2022 bond and £227m was repaid early from the new bond proceeds. These actions have increased the Group’s liquidity, extended its debt maturity profile and reduced the Group’s overall average cost of bond financing. a Definitions for Non-GAAP measures can be found on pages 47 to 51. Reconciliations of these measures to the most directly comparable line items within the Group Financial Statements can be found on pages 212 to 216. As at 31 December 2020 the Group had total liquidity of $2,925m, comprising $1,350m of undrawn bank facilities and $1,575m of cash and cash equivalents (net of overdrafts and restricted cash). A period of 18 months has been used, from 1 January 2021 to 30 June 2022, to complete the going concern assessment. There remains unusually limited visibility on the pace and scale of market recovery and therefore there are a wide range of possible planning scenarios over the going concern period. In adopting the going concern basis for preparing these financial statements the Directors have considered a scenario (the ‘Base Case’) which is based on a gradual improvement in demand during 2021 as vaccines become more widely available, and a steady but gradual improvement to the end of 2023 by when RevPAR is expected to reach 90% of 2019 levels. Also, it has been assumed that the CCFF is repaid at maturity in March 2021. There are no other debt maturities in the period under consideration. The assumptions applied in the going concern assessment are consistent with those used for Group planning purposes and for impairment testing (see further detail on page 135). Under this scenario, the Group is forecast to generate positive cash flows over the 18-month The Directors have also reviewed a ‘Downside Case’ scenario which assumes a slower impact from vaccine rollout and is based on the performance of the second half of 2020 continuing throughout 2021, with the recovery to 2019 levels starting in 2022. Under this scenario, the Group is also forecast to generate a positive cash flow over the 18-month In the Downside Case, the Group has substantial levels of existing cash reserves available (approximately $800m at 30 June 2022) and is not expected to draw on the bank facilities. These cash reserves would increase after the additional actions are taken as described above. The Directors reviewed a reverse stress test scenario to determine how much additional RevPAR downside could be absorbed before utilisation of the bank facilities would be required. The Directors concluded that the outcome of this reverse stress test showed that it was very unlikely the bank facilities would need to be drawn. The leverage and interest cover covenant tests at 30 June 2022, the last day of the assessment period, have been considered as part of the Base Case and Downside Case scenarios. However, as the bank facilities are unlikely to be drawn even in a scenario significantly worse than the downside scenario, the Group does not need to rely on the additional liquidity provided by the bank facilities to remain a going concern. This means that in the event the covenant test was failed, the bank facilities could be cancelled by the lenders but it would not trigger a repayment demand or create a cross-default risk. In the event that a further covenant amendment was required, the Directors believe it is reasonable to expect that such an amendment could be obtained based on prior experience in negotiating the 2020 amendments. The Group also has alternative options to manage this risk including raising additional funding in the capital markets. Having reviewed these scenarios, the Directors have a reasonable expectation that the Group has sufficient resources to continue operating until at least 30 June 2022 and there are no material uncertainties that may cast doubt on the Group’s going concern status. Accordingly, they continue to adopt the going concern basis in preparing the Financial Statements. Change in accounting policy 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 within a dedicated trust. The Group has reassessed the accounting judgement for this plan which was previously not consolidated based on a control analysis as disclosed in the Group’s prior year financial statements. The Group has revisited the judgement regarding the extent of its control over the plan by placing more weighting on some of the Group’s legal rights and, giving consideration to both IFRS 10 ‘Consolidated Financial Statements’ and IAS 19 ‘Employee Benefits’, the Group has changed its accounting policy and has recognised the related assets and liabilities on the balance sheet (see note 25). The Group’s obligation to employees under the plan is limited to the fair value of assets held by the plan and so the assets and liabilities are valued at the same amount, with no net impact on profit or loss. The effect on the Consolidated Financial Statements is the recognition and presentation of deferred compensation plan investments of $236m (2019: $218m, 2018: $193m) and matching deferred compensation plan liabilities. There is no net impact on the comparative income statements, nor would there have been any net impact on the Group income statement in earlier periods. Presentational changes The presentation of the Group income statement has been amended to include impairment loss on financial assets as a separate line item reflecting the increased size of such losses and therefore providing more reliable and relevant information for the users of the financial statements. Comparatives have been represented on a consistent basis. Presentational currency The Consolidated Financial Statements are presented in millions of US dollars reflecting the profile of the Group’s revenue and operating (loss)/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 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 of assets and liabilities at the date of the Consolidated Financial Statements, or the reported amounts of revenues and expenses during the reporting period, or could do so within the next financial year. Judgements System Fund 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 System and hotel loyalty programme. Assessments are generally levied as a percentage of hotel revenues. The Fund is not managed to generate a profit or loss for IHG over the longer term, but is managed for the benefit of the IHG System with the objective of driving revenues for the hotels in the System. In relation to marketing and reservation services, the Group’s performance obligation under IFRS 15 ‘Revenue from Contracts with Customers’ is determined to be the continuous performance of the services rather than the spending of the assessments received. Accordingly, assessment fees are recognised as hotel revenues occur, Fund expenses are charged to the Group income statement as incurred and no constructive obligation is deemed to exist under IAS 37 ‘Provisions, Contingent Liabilities and Contingent Assets’. Accordingly, no liability is recognised relating to the balance of unspent funds. No other critical judgements have been made in applying the Group’s accounting policies. Estimates Management consider that critical estimates and assumptions are used in the areas described below. Estimates and assumptions are evaluated by management using historical experience and other factors believed to be reasonable based on current circumstances. Loyalty The hotel loyalty programme, IHG Rewards, enables members to earn points, funded through hotel assessments, during each qualifying stay at an IHG branded hotel and consume points at a later date for free accommodation or other benefits. The Group recognises deferred revenue in an amount that reflects IHG’s unsatisfied performance obligations, valued at the stand-alone selling price of the future benefit to the member. The amount of revenue recognised and deferred is impacted by ‘breakage’. On an annual basis the Group engages an external actuary who uses statistical formulae to assist in the estimate of the number of points that will never be consumed (‘breakage’). Significant estimation uncertainty exists in projecting members’ future consumption activity and how this may be impacted by Covid-19. Covid-19 pre-crisis the longer term. However, if the outcome of these actions is different to expectations or member behaviour changes significantly during the recovery period, future breakage estimates could increase or decrease. At 31 December 2020, deferred revenue relating to the loyalty programme Based on the conditions existing at the balance sheet date, a one percentage point decrease/increase in the breakage estimate relating to earned points would increase/reduce this liability by $50m. Actuarial gains and losses would correspondingly adjust the amount of System Fund revenues recognised and deferred revenue in the Group statement of financial position. Impairment of non-current During 2020, Covid-19 The impact of this trading downturn on the Group was considered a trigger for impairment testing of all non-current non-groups Non-current North America hotels An impairment charge of $35m was recognised in the year on property, plant and equipment relating to three premium-branded hotels in North America. The recoverable amount was measured at value in use, using a discounted cash flow approach that measures the present value of projected income flows (over a 10-year pre-tax 11.0%-12.0% 7.5%-9.0% The sensitivity to the key assumptions is as follows: • A slower recovery aligned with the Downside Case described on page 133 • A RevPAR recovery over a four-year period (one year faster than the Base Case assumption) would have reduced the impairment charge by $9m; and • A one percentage point increase/decrease in both the discount rate and terminal capitalisation rate used would have resulted in a higher/lower impairment charge of $6m/$8m respectively. UK portfolio The trading conditions relating to the UK portfolio are described in note 6. An impairment charge of $50m was recognised during the year on property, plant and equipment in the UK leased hotels. The recoverable amount was measured at value in use, using a discounted cash flow approach. The key assumptions are 2021 revenues and profits, which are based on hotel budgets. For the purposes of impairment testing it is assumed that the landlord will exercise a termination right such that the current leases end in 2022 and that the hotels remain loss-making over this period. On this basis, the recoverable amount of the property, plant and equipment tested for impairment was assessed as $nil. Estimated future cash flows were discounted at a pre-tax There is no downward sensitivity to the key assumptions as the value of non-current Contingent purchase consideration in relation to the UK portfolio comprises the above-market element of the expected lease payments to the landlord and includes variable rentals which are based on hotel performance. A fair value gain of $21m was recorded in the year arising from a reduction in variable rentals payable, which reduced the value of contingent consideration to $nil. As above, there is no significant sensitivity to changes in the key assumptions used. Information on the fair value calculation is included in note 25. Given the materiality of the items and the fact that the same underlying cash flows have been used to test for impairment and to measure the fair value of contingent purchase consideration, they have been classified as exceptional items (see note 6). US corporate headquarters As a response to workplace efficiency studies conducted in 2019, the reorganisation completed in 2020 (see note 6) and the anticipated impact of Covid-19 The recoverable amount was measured at fair value less costs of disposal, which is considered to be equivalent to value in use. The key assumptions are the time taken to successfully sublet the whole space (over 2021-2023) and sublease rentals per square foot. A pre-tax The sensitivity to the key assumptions is as follows: • An additional vacancy period of 12 months would result in a higher impairment charge of $4m; • Subletting all floors by the end of 2021 would result in a lower impairment charge of $1m; and • A decrease/increase of 8% in sublease rentals per square foot would have resulted in a higher/lower impairment charge of $2m. $37m of this impairment charge was borne by the System Fund in line with existing principles for cost allocation relating to this facility. The remaining $13m is recognised in the Americas region ($6m) and Central ($7m). Barclay associate An impairment charge of $13m has been recognised in 2020. The recoverable amount of the investment has been measured at 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 pre-tax The sensitivity to the key assumptions is as follows: • A slower RevPAR recovery over a four to five-year period would have increased the impairment charge by $12m; • A quicker RevPAR recovery over a two to three-year period would have reduced the impairment charge by $11m; • A one percentage point increase/decrease in the discount rate used would have resulted in a $7m higher/lower impairment charge; and • A one percentage point increase/decrease in the terminal capitalisation rate used would have resulted in a higher/lower impairment charge of $8m/$11m respectively. The impairment charge is presented net of a $4m fair value gain on a put option over part of the Group’s investment in the associate given the interaction between the value of the option and the value of the associate investment. The investment value and option value are presented separately in the Group statement of financial position; the put option value of $4m is presented within derivative financial instruments. The put option has been valued as the excess of the amount receivable under the option (which is based on the Group’s capital invested to date) over fair value, as calculated for impairment testing and described above. The interaction between the associate value and the option results in 75% of any decrease in the fair value of the associate being offset by an equivalent increase in the value of the put option. Applying the sensitivities above, any increase in the value of the associate would reduce the put option value to $ nil Six Senses management agreements An impairment charge of $41m was recognised during the year on the Six Senses management agreements acquired in 2019. The key assumption is RevPAR growth (forecast as detailed on page 135). Cash flows beyond the five-year period are extrapolated using a long-term growth rate of 2.0 3 pre-tax 8.5 14.7 There is no significant downside sensitivity as the contracts are valued at $3m. The upside sensitivity to the key assumption is as follows: • A RevPAR recovery over a four-year period (one year faster than the Base Case assumption) would have reduced the impairment charge by $2m. InterContinental Boston No impairment of property, plant and equipment and right-of-use pre-tax The sensitivity to the key assumptions is as follows: • A slower recovery aligned with the Downside Case described on page 133 • A one percentage point increase in the discount rate used would have resulted in an impairment charge of $32m. Trade deposits and contract assets relating to Service Properties Trust Impairment of trade deposits and loans (included within other financial assets on the Group statement of financial position) , , non-interest-bearing Covid-19 Other non-current The impairment testing of the Kimpton management contract portfolio is no longer considered to be a significant estimate as the remaining carrying value is not significant and is not materially sensitive to changes in key assumptions. Details of impairment testing on other non-current Asset type Note Goodwill and brands 13 Software 13 Management agreements 13 Property, plant and equipment 14 Right-of-use 15 Investments in associates 16 Trade deposits and loans 17 Contract costs 3 Contract assets 3 Expected credit losses Occupancy levels have improved since the peak of the pandemic, but remain significantly lower than prior years. As such, cash inflows to hotel owners have been reduced. The Group has undertaken a number of actions to support the liquidity of hotel owners, including the waiver of certain fees, extended credit terms and, where appropriate, the use of payment plans. In comparison to the prior year, the Group has experienced an increase in ‘days sales outstanding’ and a reduction in cash collection. These factors, taken together with limited forward visibility on the pace and scale of market recovery, result in an increased level of uncertainty in calculating expected credit losses (see note 18). The sensitivity of the amounts provided is as follows: • The provision equates to 20% of gross debt, with each one percentage point change resulting in a $4m change to the provision; • A 10% change in the expected collection rate for amounts provided relating to hotel owners subject to payment plans or identified as distressed would result in a $2m change in the provision; and • A 10% collection rate of amounts over 180 days would reduce the provision by $8m.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Significant accounting policies	Significant accounting policies 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 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 Group 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. 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 for each annual period will be met, provided there is no expectation of a subsequent reversal of the revenue. Application and re-licensing Franchise and management agreements also contain a promise to provide technology support and network services to hotels. A monthly technology fee, based on either gross rooms revenues or the number of rooms in the hotel, is charged and recognised over time as these services are delivered. Technology fee income is included in Central revenue. Technical service fees are received in relation to design and engineering support provided prior to opening of certain hotel properties. These services are a distinct performance obligation and the fees are recognised as revenue over the pre-opening IHG’s global insurance programme provides coverage to managed hotels for risks such as US workers’ compensation, employee and general liability. Premiums are payable by the hotels to the third-party insurance provider. As some of the risk is reinsured by the Group’s captive insurance company (‘the Captive’), SCH Insurance Company, premiums paid from the third-party insurance provider to the Captive are recognised as revenue as premiums are earned. Contract assets Amounts paid to hotel owners to secure management and franchise agreements (‘key money’) are treated as consideration payable to a customer. A contract asset is recorded which is recognised as a deduction to revenue over the initial term of the contract. Where loans are provided to an owner the difference, if any, between the face and market value of the loan on inception is recognised as a contract asset. Typically, contract assets are not financial assets as they represent amounts paid by the Group at the beginning of a contract, and so are tested for impairment based on value in use rather than with reference to expected credit losses. Contract assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If carrying values exceed the recoverable amount determined by reference to estimated future cash flows discounted to their present value using a pre-tax In limited cases, the Group may provide performance guarantees to third-party hotel owners to secure management agreements. The expected value of payments under performance guarantees reduces the overall transaction price and is recognised as a deduction to revenue over the term of the contract. Contract costs Certain costs incurred to secure management and franchise agreements, typically developer commissions, are capitalised and amortised as an expense over the initial term of the related contract. These costs are presented as ‘contract costs’ in the Group statement of financial position. Contract costs are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If carrying values exceed the recoverable amount determined by reference to estimated future cash flows discounted to their present value using a pre-tax Revenue from owned, leased and managed lease 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 are recognised when the rooms are occupied and food and beverages are sold. Guest deposits received in advance of hotel stays are recorded as deferred revenue on the balance sheet. They are recognised as revenue along with any balancing payment from the guest when the associated stay occurs, or are returned to the customer in the event of a cancellation. Cost reimbursements In a managed property, the Group typically acts as employer of the general manager and, in some cases, 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 and other co-brand 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 System and hotel loyalty programme. The Fund also benefits from 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), 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 agreements, IHG receives assessment fees based on total qualifying hotel revenue from IHG Rewards 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. Revenue 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, which is adjusted to reflect actual experience up to the reporting date. 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-brand a) Arranging for the provision of future benefits to members who have earned points or free night certificates; b) Marketing services; and c) Providing the co-brand Revenue from a) and b) are reported within System Fund revenues. Prior to 1 January 2020, revenue from 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. 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 their size, nature, or incidence so as to facilitate comparison with prior periods and to assess underlying trends in the financial performance of the Group and its reportable segments. In determining whether an event or transaction is exceptional, management considers quantitative as well as qualitative factors. Examples of exceptional items that meet the above definition and which have been presented as exceptional items in prior years include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals and reorganisation costs. Government grants Government grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. Government grants relating to costs are recognised on a systematic basis within the Group income statement as an offset to the costs which the grants are intended to compensate. Business combinations and goodwill On the acquisition of a business, identifiable assets acquired and liabilities assumed 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 144 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 purchase consideration is measured at fair value on the date of acquisition and is re-measured Payments of contingent purchase consideration reduce the balance sheet liability. The portion of each payment relating to the original estimate of the fair value of the contingent purchase consideration on acquisition is reported within cash flow from investing activities in the Group statement of cash flows and the portion of each payment relating to the increase or decrease in the liability since the acquisition date is reported within cash flow from operations. 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. 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 agreements Management agreements acquired as part of a business combination are initially recorded at the fair value attributed to those contracts on acquisition. The value of management agreements is amortised on a straight-line basis over the contract lives, including any extension periods at the Group’s option. Software Acquired and internally developed software are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Following initial recognition, the asset is carried at cost less any accumulated amortisation and accumulated impairment losses. Costs are generally amortised over estimated useful lives of three to five years on a straight-line basis with the exception of the Guest Reservation System which is amortised over 10 years (see page 167). Internally generated development costs are capitalised and amortised over the estimated useful life of the asset when all of the following can be demonstrated: the ability and intention to complete the project; that the completed software will generate probable future economic benefits; the availability of adequate technical, financial and other resources to complete the project; and the ability to measure the expenditure. Costs incurred in the research phase before the above criteria are met are expensed. 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 – over a maximum of 50 years; and • Fixtures, fittings and equipment – three to 25 years. All depreciation is charged on a straight-line basis. Residual value is reassessed annually. Leases On inception of a contract, the Group assesses whether it contains a lease. A contract contains a lease when it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The right to use the asset and the obligation under the lease to make payments are recognised in the Group statement of financial position as a right-of-use Lease contracts may contain both lease and non-lease non-lease The right-of-use Right-of-use Right-of-use re-measurement The lease liability is initially measured at the present value of the lease payments to be made over the lease term. The lease payments include fixed payments (including ‘in-substance ‘In-substance The lease term includes periods subject to extension options which the Group is reasonably certain to exercise and excludes the effect of early termination options where the Group is reasonably certain that it will not exercise the option. Minimum lease payments include the cost of a purchase option if the Group is reasonably certain it will purchase the underlying asset after the lease term. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for lease payments made. In addition, the carrying amount of lease liabilities is re-measured ‘in-substance Variable lease payments that do not depend on an index or a rate are recognised as an expense in the period over which the event or condition that triggers the payment occurs. The Group has opted not to apply the lease accounting model to intangible assets, leases of low-value Subleases of the Group’s assets are classified as operating leases when the risks and rewards of ownership are not substantially transferred to the sub-lessee. Lease payments are presented as follows in the Group statement of cash flows: • Short-term lease payments, payments for leases of low-value • Payments for the interest element of recognised lease liabilities are included in ‘interest paid’ within cash flows from operating activities; and • Payments for the principal element of recognised lease liabilities are presented within cash flows from financing activities. 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. In determining the extent of power or significant influence, consideration is given to other agreements between the Group, the investee entity, and the investing partners, including any related management or franchise agreements and the existence of any performance guarantees. 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, applying consistent accounting policies. 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 Group income statement. Impairment of non-financial Non-financial pre-tax With the exception of goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recognised impairment losses no longer exist or have decreased. A previously recognised impairment loss is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the impairment loss was recognised. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Financial assets 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 (‘FVTPL’). Financial assets which are held to collect contractual cash flows and give rise to cash flows that are solely payments of principal and interest are subsequently measured at amortised cost. Interest on these assets is calculated using the effective interest rate method and is recognised in the Group income statement as financial income. The Group recognises a provision for expected credit losses for financial assets 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. Where there has been a significant increase in credit risk since initial recognition, provision is made for credit losses expected over the remaining life of the asset. The Group has elected to irrevocably designate equity investments as FVOCI when they meet the definition of equity 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 Group income statement. On disposal of equity investments, any related balance within the fair value reserve is reclassified to retained earnings. Dividends from equity investments classified as FVOCI are recognised in the Group income statement as other operating income when the dividend has been declared, when receipt of the funds is probable, and when the dividend is not a return of invested capital. Equity instruments classified as FVOCI are not subject to impairment assessment. Financial assets measured at FVTPL include money market funds and other financial assets which do not have a fixed date of repayment. Trade receivables Trade receivables are recognised initially at fair value and subsequently measured at amortised cost. A provision for impairment is made for lifetime expected credit losses. The Group has established a provision matrix that is based on its historical credit loss experience by region and number of days past due. Adjustments are made where management’s expectations of credit losses change. Trade receivables are written off once determined to be uncollectable. 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. Cash and cash equivalents may include amounts which are subject to regulatory or other contractual restrictions and not available for general use by the Group. Cash balances are classified as other financial assets when subject to a specific charge or contractually ring-fenced for a specific purpose, such that the Group does not control the circumstances or timing of its release. Money market funds Money market funds are held at FVTPL, with distributions recognised in financial income. 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. Borrowings are classified as non-current period-end Finance costs Financial income and expenses comprise income and charges on the Group’s financial assets and liabilities and related hedging instruments. Finance charges relating to bank and other borrowings, including transaction costs and any discount or premium on issue, are recognised in the Group income statement using the effective interest rate method. In the statement of cash flows, interest paid and received is presented within cash from operating activities, including any fees and discounts on issuance or settlement of borrowings. Borrowing costs attributable to the acquisition or development of assets that necessarily take a substantial period of time to prepare for their intended use are capitalised as part of the asset cost. Capitalised interest paid is presented within investing activities in the statement of cash flows. 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 Group 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. Interest paid reported within the Group statement of cash flows includes interest paid on the Group’s bonds, including the effect of the related derivative financial instruments. Cash flow hedges Financial instruments are designated as cash flow hedges when they hedge exposure to variability in cash flows that are attributable to either a highly probable 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 Group income statement, within financial expenses. Net investment hedges Financial instruments are designated 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 Group income statement. Fair value measurement The Group measures each of the following at fair value on a recurring basis: • Financial assets and liabilities at FVTPL; • Financial assets measured at FVOCI; and • Derivative financial instruments. Other assets are measured at fair value when impaired or remeasured on classification as held for sale 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 reassessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. Further disclosures on the particular valuation techniques used by the Group are provided in note 25. 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. 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 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 In respect of litigation, provision is made when management consider it probable that payment may occur and the amount can be reliably estimated 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. 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 property, plant and equipment, intangible assets, application fees, contract costs, unrelieved tax losses, associates, gains rolled over into replacement assets, deferred compensation 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. Deferr

Exchange rates

Exchange rates	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
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=£0.78 (2019: $1=£0.78, 2018: $1=£0.75). In the case of the euro, the translation rate is $1=€0.88 (2019: $1=€0.89, 2018: $1=€0.85). 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=£0.73 (2019: $1=£0.76, 2018: $1=£0.78). In the case of the euro, the translation rate is $1=€0.81 (2019: $1=€0.89, 2018: $1=€0.87).

Segmental information

Segmental information	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Segmental information	2. Segmental information The Group has four reportable segments reflecting its geographical regions and its Central functions: • Americas; • EMEAA; • Greater China; and • Central. Central functions include technology, sales and marketing, finance, human resources and corporate services; Central revenue arises principally from technology fee income. No operating segments have been aggregated to form these reportable segments. Management monitors the operating results of these reportable segments for the purpose of making decisions about resource allocation and performance assessment. Each of the geographical regions is led by its own Chief Executive Officer who reports to the Group Chief Executive Officer. The System Fund is not viewed as being part of the Group’s core operations as it is not managed to generate a profit or loss for IHG over the longer term. 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 Group Financial Statements, excluding System Fund and exceptional items. Group financing activities, fair value gains/(losses) on contingent purchase consideration and income taxes are managed on a Group basis and are not allocated to reportable segments. Revenue Year ended 31 December 2020 2019 2018 Americas 512 1,040 1,051 EMEAA 221 723 569 Greater China 77 135 143 Central 182 185 170 Revenue from reportable segments 992 2,083 1,933 System Fund revenues 765 1,373 1,233 Reimbursement of costs 637 1,171 1,171 Total revenue 2,394 4,627 4,337 (Loss)/profit Year ended 31 December 2020 2019 2018 Americas 296 700 673 EMEAA (50 ) 217 206 Greater China 35 73 70 Central (62 ) (125 ) (117 ) Operating profit from reportable segments 219 865 832 System Fund (102 ) (49 ) (146 ) Operating exceptional items (note 6) (270 ) (186 ) (104 ) Operating (loss)/profit (153 ) 630 582 Net finance expenses (140 ) (115 ) (96 ) Fair value gains/(losses) on contingent purchase consideration 13 27 (4 ) (Loss)/profit before tax (280 ) 542 482 Tax 20 (156 ) (132 ) (Loss)/profit for the year (260 ) 386 350 All items above relate to continuing operations. Operating profit from reportable segments includes $4m business interruption insurance proceeds and $4m favourable litigation settlement, both in the Americas region, and $3m gain on disposal of hotel assets in EMEAA. In 2019, included $10m business interruption insurance proceeds relating to the Americas region. These amounts are included in ‘other operating income’ in the Group income statement. Non-cash Year ended 31 December 2020 Americas EMEAA Greater China Central Group Depreciation and amortisation a 41 21 6 42 110 Share-based payments cost 7 3 2 7 19 Share of losses of associates and joint ventures 14 — — — 14 Year ended 31 December 2019 Americas EMEAA Greater Central Group Depreciation and amortisation a 44 25 5 42 116 Share-based payments cost 9 4 2 13 28 Share of losses/(gains) of associates and joint ventures 9 (6 ) — — 3 Year ended 31 December 2018 Americas EMEAA Greater Central Group Depreciation and amortisation a 46 17 7 45 115 Share-based payments cost 8 4 3 12 27 Share of losses/(gains) of associates and joint ventures 6 (5 ) — — 1 a Included in the $110m (2019: $116m, 2018: $115m) of depreciation and amortisation is $29m (2019: $32m, 2018: $27m) relating to cost of sales in owned, leased and managed lease hotels, and $81m (2019: $84m, 2018: $88m) relating to other assets. A further $62m (2019: $54m, 2018: $49m) of depreciation and amortisation was recorded within System Fund expenses. Capital expenditure Year ended 31 December 2020 Americas EMEAA Greater China Central Group Capital expenditure per management reporting 46 44 2 56 148 Contract acquisition costs (33 ) (29 ) (2 ) — (64 ) Timing differences and other adjustments 17 4 — (1 ) 20 Additions per the Group Financial Statements 30 19 — 55 104 Comprising additions to: Goodwill and other intangible assets 1 1 — 50 52 Property, plant and equipment 12 13 — 5 30 Investment in associates and joint ventures 17 — — — 17 Other financial assets — 5 — — 5 30 19 — 55 104 Year ended 31 December 2019 Americas EMEAA Greater Central Group Capital expenditure per management reporting 57 71 — 137 265 Goodwill — 4 — — 4 Contract acquisition costs (27 ) (35 ) — — (62 ) Timing differences and other adjustments 4 1 — (4 ) 1 Additions per the Group Financial Statements 34 41 — 133 208 Comprising additions to: Goodwill and other intangible assets — 4 — 104 108 Property, plant and equipment 19 29 — 29 77 Investment in associates and joint ventures 14 — — — 14 Other financial assets 1 8 — — 9 34 41 — 133 208 Geographical information Year ended 31 December 2020 2019 2018 Revenue United Kingdom 77 265 151 United States 1,067 1,957 1,950 Rest of World 485 1,032 1,003 1,629 3,254 3,104 System Fund (note 33) 765 1,373 1,233 2,394 4,627 4,337 For the purposes of the above table, fee business, owned, leased and managed lease and reimbursable revenues are 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 2020 2019 Non-current United Kingdom 72 184 United States 1,487 1,632 Rest of World 700 847 2,259 2,663 For the purposes of the above table, non-current right-of-use non-current non-current non-current non-current

Revenue

Revenue	12 Months Ended
	Dec. 31, 2020
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Revenue	3. Revenue Disaggregation of revenue The following table presents Group revenue disaggregated by type of revenue stream and by reportable segment: Year ended 31 December 2020 Americas EMEAA Greater Central Group Franchise and base management fees 452 93 61 — 606 Incentive management fees 5 14 16 — 35 Central revenue — — — 182 182 Revenue from fee business 457 107 77 182 823 Revenue from owned, leased and managed lease hotels 55 114 — — 169 512 221 77 182 992 System Fund revenues (note 33) 765 Reimbursement of costs 637 Total revenue 2,394 Following communication with the IHG Owners Association, fees and expenses associated with the InterContinental Ambassador programme (the InterContinental Hotels & Resorts paid-for co-brand Year ended 31 December 2019 Americas EMEAA Greater Central Group Franchise and base management fees 840 247 87 — 1,174 Incentive management fees 13 90 48 — 151 Central revenue — — — 185 185 Revenue from fee business 853 337 135 185 1,510 Revenue from owned, leased and managed lease hotels 187 386 — — 573 1,040 723 135 185 2,083 System Fund revenues (note 33) 1,373 Reimbursement of costs 1,171 Total revenue 4,627 Year ended 31 December 2018 Americas EMEAA Greater Central Group Franchise and base management fees 835 227 94 — 1,156 Incentive management fees 18 93 49 — 160 Central revenue — — — 170 170 Revenue from fee business 853 320 143 170 1,486 Revenue from owned, leased and managed lease hotels 198 249 — — 447 1,051 569 143 170 1,933 System Fund revenues (note 33) 1,233 Reimbursement of costs 1,171 Total revenue 4,337 Contract balances 2020 2019 Trade receivables (note 18) 309 515 Contract assets 336 334 Deferred revenue (1,569 ) (1,564 ) A trade receivable is recorded when the Group has an unconditional right to receive payment. In respect of franchise fees, base and incentive management fees, Central revenue 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 138. Contract assets Contract assets are recorded in respect of key money payments; the difference, if any, between the initial face and market value of loans made to owners; and the value of payments under performance guarantees. 2020 2019 At 1 January 334 290 Costs paid 74 64 Recognised as a deduction to revenue (25 ) (22 ) Impairment charges (53 ) — Repayments — (1 ) Exchange and other adjustments 6 3 At 31 December 336 334 Analysed as: Current 25 23 Non-current 311 311 336 334 Key money is recognised as a contract asset when the trigger event for payment is met and payment becomes unconditional. The Group also has future commitments for key money payments which are contingent upon future events and may reverse. At 31 December 2020, the amount of performance guarantees included within trade and other payables was $1m (2019: $2m) and the maximum payout remaining under such guarantees was $72m (2019: $85m). In estimating amounts due under performance guarantees, the Group has considered ‘force majeure’ provisions within its management agreements. Impairment of contract assets relates primarily to deposits made to SVC of $33m (see page 137). The remaining impairment of $20m relates to key money and performance guarantee payments on individual properties which are supported by future franchise and management fees. As a result of the expected impact of Covid-19 pre-tax 8.4%-9.3% 9.5%-10.4% Of the total impairment including SVC balances, $42m relates to the Americas region and $11m relates to the EMEAA region. 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 2019 1,181 77 175 73 1,506 Acquisition of businesses — — — 2 2 Increase in deferred revenue 533 — 26 64 623 Recognised as revenue (481 ) (11 ) (25 ) (49 ) (566 ) Exchange and other adjustments — — (4 ) 3 (1 ) At 31 December 2019 1,233 66 172 93 1,564 Increase in deferred revenue 344 — 14 45 403 Recognised as revenue (332 ) (11 ) (20 ) (39 ) (402 ) Exchange and other adjustments — — — 4 4 At 31 December 2020 1,245 55 166 103 1,569 Analysed as: Current 376 11 22 43 452 Non-current 869 44 144 60 1,117 1,245 55 166 103 1,569 At 31 December 2019 Current 476 11 25 43 555 Non-current 757 55 147 50 1,009 1,233 66 172 93 1,564 This table does not include amounts which were received and recognised as revenue in the same year. Amounts recognised as revenue were included in deferred revenue at the beginning of the year. Loyalty programme revenues, shown gross in the table on the previous page, are presented net of the corresponding redemption cost in the Group income statement. Other deferred revenue includes technical service fees and 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 at 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 2020 are as follows: 2020 2019 Expected timing of recognition Loyalty and co-brand Other Total Loyalty and co-brand Other Total Less than one year 387 65 452 487 68 555 Between one and two years 313 40 353 292 34 326 Between two and three years 249 29 278 176 30 206 Between three and four years 176 24 200 115 27 142 Between four and five years 73 22 95 79 27 106 More than five years 102 89 191 150 79 229 1,300 269 1,569 1,299 265 1,564 Contract costs Movements in contract costs, typically developer commissions, are as follows: 2020 2019 At 1 January 72 60 Costs incurred 11 19 Amortisation (9 ) (7 ) Exchange and other adjustments 1 — At 31 December 75 72 Analysed as: Current 5 5 Non-current 70 67 75 72 Contract costs were tested for impairment during the year. As contract costs typically constitute a very small percentage of deal value, no impairment was identified.

Staff costs and Directors' remu

Staff costs and Directors' remuneration	12 Months Ended
	Dec. 31, 2020
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Staff costs and Directors' remuneration	4. Staff costs and Directors’ remuneration 2020 2019 2018 Staff costs Wages and salaries 1,233 1,982 1,956 Social security costs 86 131 127 Pension and other post-retirement benefits: Defined benefit plans (note 27) 3 3 19 Defined contribution plans 36 64 63 1,358 2,180 2,165 Analysed as: Costs borne by IHG a 500 735 708 Costs borne by the System Fund b 242 313 347 Costs reimbursed 616 1,132 1,110 1,358 2,180 2,165 a Includes $27m classified as exceptional relating to reorganisation programmes and $nil (2019: $9m, 2018: $21m) classified as exceptional relating to the comprehensive efficiency programme completed in 2019. In 2018, included $15m classified as exceptional relating to termination of the US funded Inter-Continental Hotels Pension Plan. b Includes $20m relating to the 2020 corporate reorganisation programme and $nil (2019: $8m, 2018: $21m) relating to the comprehensive efficiency programme completed in 2019. Staff costs are presented net of government support income of $36m received in 2020. This primarily relates to employee costs at certain of the Group’s leased hotels. Additionally, ongoing support has been received in the form of tax credits which have also been applicable in prior years and which relate to the Group’s corporate office presence in certain countries. The income has been recognised as a reduction to the payroll costs that the grants and credits are intended to compensate. There are no unfulfilled conditions or other contingencies attaching to these grants. 2020 2019 2018 Average number of employees, including part-time employees Employees whose costs are borne by IHG: Americas 1,931 2,170 2,225 EMEAA 4,088 5,227 3,255 Greater China 314 339 324 Central 1,813 1,900 1,794 8,146 9,636 7,598 Employees whose costs are borne by the System Fund 4,686 4,800 5,214 Employees whose costs are reimbursed 15,980 22,207 22,518 28,812 36,643 35,330 2020 2019 2018 Directors’ remuneration Base salaries, fees, performance payments and benefits 4.2 6.4 7.1 More detailed information on the remuneration including pensions, share awards and shareholdings for each Director is shown in the Directors’ Remuneration Report on pages 96 to 111.

Auditor's remuneration paid to

Auditor's remuneration paid to Ernst & Young LLP	12 Months Ended
	Dec. 31, 2020
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Auditor's remuneration paid to Ernst & Young LLP	5. Auditor’s remuneration paid to Ernst & Young LLP 2020 2019 2018 Audit of the Financial Statements a 3.0 3.0 3.3 Audit of subsidiaries 3.3 3.2 2.9 Audit-related assurance services 0.2 0.2 0.2 Other assurance services b 1.1 1.3 1.3 Other non-audit 0.1 0.1 0.1 7.7 7.8 7.8 a In 2018, included $0.4m of additional fees for specific procedures performed in relation to the implementation of new accounting standards. b Excludes fees of $0.2m which have not yet been incurred. Audit fees in respect of the pension scheme were not material.

Exceptional items

Exceptional items	12 Months Ended
	Dec. 31, 2020
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Exceptional items	6. Exceptional items Note 2020 2019 2018 Operating exceptional items: Cost of sales: Derecognition of right-of-use (a)(h) 22 — — Gain on lease termination (b) 30 — — Provision for onerous contractual expenditure (h) (10 ) — — Reorganisation costs (c)(h) (8 ) — — 34 — — Administrative expenses: Reorganisation costs (c) (19 ) (20 ) (56 ) Acquisition and integration costs (d) (6 ) (7 ) (15 ) Litigation (e) (5 ) (28 ) (18 ) Pension settlement cost 27 — — (15 ) (30 ) (55 ) (104 ) Impairment loss on financial assets (f) (48 ) — — Other impairment charges: Goodwill (h) — (49 ) — Management agreements 13 (48 ) (50 ) — Property, plant and equipment 14, (h) (90 ) — — Right-of-use 15, (h) (16 ) (32 ) — Associates 16 (19 ) — — Contract assets 3 (53 ) — — (226 ) (131 ) — Operating exceptional items (270 ) (186 ) (104 ) Financial expenses (g) (14 ) — — Fair value gains on contingent purchase consideration (h) 21 38 — Exceptional items before tax (263 ) (148 ) (104 ) Tax on exceptional items (i) 52 20 22 Exceptional tax (j) — — 5 Tax 52 20 27 Operating exceptional items analysed as: Americas (118 ) (62 ) (36 ) EMEAA (128 ) (109 ) (12 ) Greater China (5 ) — (1 ) Central (19 ) (15 ) (55 ) (270 ) (186 ) (104 ) The above items are treated as exceptional by reason of their size, nature, or incidence, as further described on page 140. All items above relate to continuing operations. (a) Derecognition of right-of-use The UK portfolio leases and two German hotel leases contain guarantees that the Group will fund any shortfalls in lease payments up to an annual and cumulative cap. Previously the minimum ‘in-substance right-of-use Covid-19 ‘in-substance As a result, the right-of-use (b) Gain on lease termination On 14 December 2020 as a consequence of the termination of the SVC portfolio agreement, the lease of InterContinental San Juan was terminated. The right-of-use (c) Reorganisation costs In 2020, reorganisation costs relate to the UK portfolio (see below), other owned and leased hotels and a corporate reorganisation completed in the year reflecting the reassessment of near-term priorities and the resources needed to support reduced levels of demand. An additional $20m relating to the corporate restructuring was charged to the System Fund. In 2019 and 2018, related to a comprehensive efficiency programme to fund a series of new strategic initiatives to drive an acceleration in IHG’s future growth. The programme was completed in 2019 and no further restructuring costs related to this programme were incurred in 2020. The 2019 cost included consultancy fees of $6m (2018: $25m) and severance costs of $8m (2018: $18m). An additional $28m (2018: $47m) was charged to the System Fund. (d) Acquisition and integration costs In 2019, primarily related to the acquisition of Six Senses and in 2020, relates to the integration of that business into the operations of the Group. (e) Litigation In 2020, relates to the cost of settlement of $14m agreed in the year in respect of a lawsuit in the EMEAA region, offset primarily by the partial release of the 2019 provision related to a lawsuit in the Americas region which has been settled in the year (see note 21). In 2019, primarily represented management’s best estimate of the settlement in respect of the Americas lawsuit, together with the cost of an arbitration award made against the Group in the EMEAA region. In 2018, primarily related to a material settlement agreed in respect of a lawsuit filed against the Group in the Americas region, together with associated legal fees. (f) Impairment loss on financial assets Comprises $33m and $15m related to SVC and other trade deposits and loans respectively (see note 17). (g) Financial expenses In October 2020 management undertook actions to strengthen liquidity and extend the maturity profile of the Group’s debt. The Group issued a tender offer for its £400m 3.875% 2022 bonds resulting in a repayment of £227m and concurrently issued €500m 1.625% 2024 bonds and £400m 3.375% 2028 bonds. The exceptional charge includes the premium on repayment and associated write-off (h) Exceptional items relating to the UK portfolio Included within exceptional items are the following items relating to the UK portfolio: 2020 2019 2018 Operating exceptional items: Cost of sales: Derecognition of right-of-use 18 — — Provision for onerous contractual expenditure (10 ) — — Reorganisation costs (4 ) — — 4 — — Other impairment charges: Goodwill — (49 ) — Property, plant and equipment (50 ) — — Right-of-use — (32 ) — (50 ) (81 ) — Operating exceptional items (46 ) (81 ) — Fair value gains on contingent purchase consideration (note 25) 21 38 — Exceptional items before tax (25 ) (43 ) — Group Financial Statements The UK portfolio has continued to experience hugely challenging trading conditions as a result of Covid-19, with all 12 hotels closing for business in March 2020. The impact of Covid-19 and subsequent restrictions on travel caused the UK leased hotels to be closed for extended periods during 2020. Hotels which were able to open temporarily during the year experienced historically low occupancies. 11 of the hotels were closed as at 31 December 2020 and all hotels were closed during January 2021. As described on page 155, the right-of-use asset ($22m) and lease liability ($40m) relating to the UK portfolio have been derecognised as a result of the re-estimation of the ‘in-substance fixed’ rent payable under the leases, resulting in a gain of $18m. The leases are now considered to be fully variable. Under the terms of the leases, the Group is committed to certain items of contractual expenditure. A $10m provision was recognised to the extent the costs of the remaining contractual expenditure exceeded the future economic benefits expected to be received under the leases. The hotels have incurred a total cost of $4m to restructure hotel operations in response to the future impact of Covid-19 on hotel occupancy and revenues. The reorganisation was completed in 2020. Impairment testing was performed on the remaining property, plant and equipment in the portfolio using management forecasts covering a five-year period. The testing performed and key assumptions are detailed on page 135. In 2019, goodwill ($49m) and the right-of-use asset ($32m) (prior to derecognition) were impaired as a result of trading disruption arising from hotel renovations and rebranding. Contingent purchase consideration comprises the present value of the above-market element of the expected lease payments to the lessor. The above-market assessment is determined by comparing the expected lease payments as a percentage of forecast hotel operating profit (before depreciation and rent) with market metrics, on a hotel by hotel basis. A fair value gain of $21m was recognised in the period (2019: $38m), arising from a reduction in expected future rentals payable such that there is no remaining above-market element. The key assumptions are detailed on page 135. As a result of the adjustments outlined above, non-current assets, lease liabilities and contingent consideration relating to the UK portfolio were all measured at $nil at 31 December 2020. (i) Tax on exceptional items The tax impacts of the exceptional items are shown in the table below: 2020 2019 2018 Current tax Deferred tax Current tax Deferred tax Current tax Deferred tax Derecognition of right-of-use — (4 ) — — — — Provision for onerous contractual expenditure — 2 — — — — Reorganisation costs 3 2 4 — 11 — Acquisition and integration costs 1 — — — 2 — Litigation — — — 6 5 — Pension settlement cost — — — — 5 1 Impairment of financial assets 4 2 — — — — Other impairment charges 6 37 — 18 — — Financial expenses — 3 — — — — Fair value gains on contingent purchase consideration — (4 ) — (6 ) — — Adjustments in respect of prior years a — — — (2 ) (2 ) — 14 38 4 16 21 1 Total current and deferred tax 52 20 22 a In 2019, related to a 2014 disposal. In 2018, related to the 2017 sale of a minority investment. (j) Exceptional tax In 2018, related to a tax credit in regard to US tax reform impacts.

Finance costs

Finance costs	12 Months Ended
	Dec. 31, 2020
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Finance costs	7. Finance costs 2020 2019 2018 Financial income Financial income on deposits and money market funds 2 3 2 Interest income on loans and other assets 2 3 3 4 6 5 Financial expenses Interest expense on external borrowings 102 78 61 Interest expense on lease liabilities 37 41 39 Capitalised interest (1 ) (5 ) (5 ) Unwind of discount on deferred purchase consideration 1 1 1 Other charges a 5 6 5 144 121 101 Analysed as: Financial expenses before exceptional items 130 121 101 Exceptional financial expenses (note 6) 14 — — 144 121 101 a Other charges includes bank charges and non-bank During the year, $3m (2019: $13m, 2018: $14m) was payable to the IHG Rewards 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. Capitalised interest relates to the System Fund. The rate used for capitalisation of interest was 2.9% (2019: 3.1%, 2018: 3.0%). Net interest payable on a frozen GAAP basis as calculated for bank covenants was $111m (2019: $99m). Further details are provided on page 181.

Tax

Tax	12 Months Ended
	Dec. 31, 2020
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Tax	8. Tax Tax on (loss)/profit 2020 2019 2018 Current tax UK corporation tax at 19.00%: Current period — 5 10 Adjustments in respect of prior periods (2 ) 13 4 (2 ) 18 14 Foreign tax: Current period 43 154 95 Benefit of tax reliefs on which no deferred tax previously recognised (2 ) (2 ) (1 ) Adjustments in respect of prior periods (5 ) (11 ) (13 ) 36 141 81 34 159 95 Deferred tax Origination and reversal of temporary differences (35 ) 11 39 Changes in tax rates and tax laws (8 ) 2 1 Adjustments to estimated recoverable deferred tax assets a (14 ) (2 ) (2 ) Reduction in deferred tax expense by previously unrecognised deferred tax assets (1 ) — — Adjustments in respect of prior periods 4 (14 ) (1 ) (54 ) (3 ) 37 Income tax (credit)/charge for the year (20 ) 156 132 Analysed as tax relating to: Profit before exceptional items b 32 176 159 Exceptional items: Tax on exceptional items (note 6) (52 ) (20 ) (22 ) Exceptional tax (note 6) — — (5 ) (20 ) 156 132 a Represents a reassessment of the recovery of recognised and off-balance b Includes $41m (2019: $113m, 2018: $93m) in respect of US taxes. All items above relate to continuing operations. Total a Before exceptional items b 2020 2019 2018 2020 2019 2018 % % % % % % Reconciliation of tax charge UK corporation tax at standard rate 19.0 19.0 19.0 19.0 19.0 19.0 Tax credits 0.5 (0.8 ) (0.5 ) (1.7 ) (0.6 ) (0.3 ) System Fund c (6.6 ) 1.1 5.0 (1.1 ) (0.5 ) (0.5 ) Impairment charges — 1.7 — — — — Other permanent differences (4.2 ) 1.3 0.6 12.1 0.8 0.3 Non-recoverable d (5.1 ) 3.2 0.7 16.9 2.4 0.5 Net effect of different rates of tax in overseas businesses e (4.5 ) 6.7 4.6 18.9 5.5 3.7 Effect of changes in tax rates and tax laws f 2.9 (0.4 ) 0.3 (9.6 ) (0.3 ) 0.2 Reduction in current tax expense by previously unrecognised deferred tax assets 0.7 (0.4 ) (0.4 ) (2.4 ) (0.3 ) (0.3 ) Items on which deferred tax arose but where no deferred tax is recognised g (1.9 ) — — 5.1 — — Effect of adjustments to estimated recoverable deferred tax assets h 5.1 (0.4 ) 0.1 (16.9 ) (0.3 ) 0.1 Reduction in deferred tax expense by previously unrecognised deferred tax assets 0.3 — — — — — Adjustment to tax charge in respect of prior periods 0.9 (2.2 ) (2.0 ) (2.7 ) (1.9 ) (1.0 ) 7.1 28.8 27.4 37.6 23.8 21.7 a Calculated in relation to total (losses)/profits including exceptional items and System Fund. b Calculated in relation to profits excluding exceptional items and System Fund earnings. c The System Fund is, in general, not subject to taxation. d The large increase in 2020 when compared to 2019 is as a result of the material decrease in Group profitability. This has meant that the Group has no longer been able to obtain effective relief for withholding taxes incurred on its revenues and in respect of other taxes, primarily in the US and Singapore. The increase from 2018 to 2019 was caused by the recognition in 2018 of a carryback claim in the US in respect of foreign tax credits. e Before exceptional items and System Fund includes 18.9 percentage points (2019: 4.9 percentage points, 2018: 4.2 percentage points) driven by the relatively high blended US rate, which includes US Federal and State taxes as well as Base Erosion and Anti-Avoidance Tax (‘BEAT’). In 2020, the lower profitability has resulted in a large impact of BEAT, and the trading results in the year have led to a higher proportion of the Group’s profit being taxed in the US. f In 2020, the UK Government reversed a previously enacted drop to the UK rate of corporation tax. This has led to an increase in value to the Group’s existing deferred tax assets in the UK, contributing to a benefit to the Group effective tax rate, before exceptional items and System Fund, of 7.9 percentage points. g Predominantly in respect of losses arising in the year. h During 2020, the Group simplified its Group structure leading to an increase to existing deferred tax assets within the UK. A reconciliation between total tax rate and tax rate before exceptional items and System Fund is shown below: 2020 2019 2018 (Loss)/ Tax Rate % Profit Tax Rate Profit Tax Rate Group income statement (280 ) (20 ) 7.1 542 156 28.8 482 132 27.4 Adjust for: Exceptional items (note 6) 263 52 148 20 104 27 System Fund 102 — 49 — 146 — 85 32 37.6 739 176 23.8 732 159 21.7 LOGO Information concerning Non-GAAP Tax paid Total net tax paid during the year of $41m (2019: $141m, 2018: $68m) comprises $41m (2019: $141m, 2018: $66m) paid in respect of operating activities and $nil (2019: $nil, 2018: $2m) paid in respect of investing activities. The total tax paid includes, in respect of the US: • payments of $29m (2019: $80m, 2018: $54m); and • refunds arising from earlier periods of $24m (2019: $nil, 2018: $34m); and in respect of the UK: • payments of $2m (2019: $13m, 2018: $23m); and • refunds arising from earlier periods of $nil (2019: $nil, 2018: $11m). A reconciliation of tax paid to the total tax charge in the Group income statement is as follows: 2020 2019 2018 Current tax charge in the Group income statement (34 ) (159 ) (95 ) Current tax (charge)/credit in the Group statement of comprehensive income (1 ) 2 1 Current tax credit taken directly to equity — 4 8 Total current tax charge (35 ) (153 ) (86 ) Movements to tax contingencies a (8 ) 3 (4 ) Timing differences of cash tax paid and foreign exchange differences 2 9 22 Tax paid per cash flow (41 ) (141 ) (68 ) a Tax contingency movements are included within the current tax charge but do not impact cash tax paid in the year. Settlement of tax contingencies are included within cash tax paid in the year but not recorded in the current year tax charge. Current tax Within current tax payable is $25m (2019: $33m) 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 (2019: $9m). Deferred tax Property, Other Application Deferred Associates Losses Employee Deferred Credit Contract Other a Total At 1 January 2019 (120 ) (18 ) 43 (35 ) (56 ) 35 30 42 1 (14 ) 31 (61 ) Group income statement — 3 — 1 (2 ) (9 ) 1 (1 ) 11 (2 ) 1 3 Assets of businesses acquired — — — — — — — — — — 2 2 Group statement of comprehensive income — — — — — — 1 — — — (1 ) — Exchange and other adjustments 1 1 — — — 1 1 — — — — 4 At 31 December 2019 (119 ) (14 ) 43 (34 ) (58 ) 27 33 41 12 (16 ) 33 (52 ) Group income statement 23 14 (2 ) — — 28 — 1 10 (1 ) (19 ) 54 Group statement of comprehensive income — — — — — 6 1 — — — 8 15 Group statement of changes in equity — — — — — — (1 ) — — — — (1 ) Exchange and other adjustments 1 — 1 — 1 — 1 — — — (2 ) 2 At 31 December 2020 (95 ) — 42 (34 ) (57 ) 61 34 42 22 (17 ) 20 18 a The above table has been re-presented in order to separately disclose the deferred tax on ‘deferred compensation’ and ‘credit losses’ (both previously disclosed in ‘other short-term temporary differences’), to disaggregate the deferred tax on ‘application fees’ and ‘contract costs’, to present deferred tax on share-based compensation within ‘employee benefits’ (previously disclosed within ‘other short-term temporary differences’) and to disclose deferred taxes on ‘contract assets’ within ‘other short-term temporary differences’ (previously disclosed within ‘Other intangible assets and contract assets’). The deferred tax on the loan notes represents tax that is expected to come due in 2025 (2019: 2025). The deferred tax in respect of losses of $61m (2019: $27m) comprises $60m in respect of revenue losses (2019: $27m) and $1m in respect of capital losses (2019: $nil). There is no tax in respect of uncertain tax positions recorded within deferred taxes. A deferred tax asset of $95m (2019: $4m) has been recognised in legal entities which have made a loss in the current or the previous year. Of the 2020 amount, $89m (2019: $nil) is within the UK tax group and predominantly represents revenue tax losses and future tax deductions for amortisation. The recoverability of these UK deferred tax assets has been assessed by: • starting with the Group profit forecasts prepared by management, consistent with those used when reviewing for impairment (see page 135); • overlaying tax principles to those forecasts; and • following the methodology required by IAS 12. This has demonstrated that $87m of the UK deferred tax assets should reverse over a 10-year The remaining $2m of the UK deferred tax asset is in a legal entity which was loss making in 2019 and became profitable in 2020, and is forecast to remain so. Additional UK deferred tax assets of $14m are recognised in legal entities which were profitable in both the current and previous years. The closing balance is further analysed by key territory as follows: Property, Other Application Deferred Associates Losses Employee Deferred Credit Contract Other Total UK 19 9 — — — 50 10 — — — 15 103 US (115 ) (10 ) 42 (34 ) (57 ) 5 23 42 16 (11 ) 10 (89 ) Other 1 1 — — — 6 1 — 6 (6 ) (5 ) 4 At 31 December 2020 (95 ) — 42 (34 ) (57 ) 61 34 42 22 (17 ) 20 18 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: 2020 2019 Analysed as: Deferred tax assets 113 66 Deferred tax liabilities (95 ) (118 ) 18 (52 ) The Group does not recognise deferred tax assets if it cannot anticipate being able to offset them against existing deferred tax liabilities or against future profits or gains. The total unrecognised deferred tax position is as follows: Gross Unrecognised deferred tax 2020 2019 2020 2019 $m $m $m $m Revenue losses 467 413 76 65 Capital losses 562 541 109 95 1,029 954 185 160 Tax credits 12 13 12 13 Leases — 25 — 7 Other a 19 2 3 1 1,060 994 200 181 a Primarily relates to costs incurred for which tax relief has not been obtained. There is no expiry date to any of the above unrecognised assets other than for the losses and tax credits as shown in the table below: Gross Unrecognised deferred tax 2020 2019 2020 2019 $m $m $m $m Expiry date 2021 33 31 8 6 2022 11 10 3 2 2023 2 2 — — 2024 5 4 1 1 2025 110 91 26 20 2026 1 — — — 2027 3 3 1 1 After 2027 24 21 17 16 No deferred tax liability has been provided in respect of $0.5bn (2019: $0.9bn) 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 Policies and procedures related to tax risk management are subject to regular review and update and are approved by the IHG Audit Committee. Procedures to minimise risk include the preparation of thorough tax risk assessments for all transactions carrying material tax risk and, where appropriate, material tax uncertainties are discussed and resolved with tax authorities in advance. IHG’s Approach to Tax document is available on IHG’s website at www.ihgplc.com/responsible-business. 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. The impact of Covid-19 Worldwide tax reform continues, most notably with the OECD’s review into “Tax Challenges Arising from Digitalisation”, and this could impact the tax profile of the Group over the longer term. The Group continues to monitor activity in this area. The Group anticipates the exit from the European Union will not cause a material impact on its future underlying effective tax rate.

Dividends

Dividends	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Dividends	9. Dividends 2020 2019 2018 2020 2019 2018 Paid during the year Final (declared for previous year) — 78.1 71.0 — 139 130 Interim — 39.9 36.3 — 72 69 Special (note 29) — 262.1 — — 510 — — 380.1 107.3 — 721 199 Proposed (not recognised as a liability at 31 December) Final — — 78.1 — — 141 On 20 March 2020, the Board withdrew its recommendation of a final dividend in respect of 2019 of 85.9¢ per share, a payment of which would have had a cash outflow of approximately $150m in the first half of 2020. A final dividend in respect of 2020 is not proposed and there was no interim dividend for the year. The Board will consider future dividends once visibility of the pace and scale of market recovery has improved.

(Loss)_earnings per ordinary sh

(Loss)/earnings per ordinary share	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
(Loss)/earnings per ordinary share	10. (Loss)/earnings per ordinary share Basic (loss)/earnings per ordinary share is calculated by dividing the profit or loss 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 (loss)/earnings per ordinary share is calculated by adjusting basic (loss)/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 and changes in the fair value of contingent purchase consideration, to give a more meaningful comparison of the Group’s performance. Additionally, 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 over the longer term. IHG also records an interest charge on the outstanding cash balance relating to the IHG Rewards programme. These interest payments are recognised as interest income for the Fund and interest expense for IHG. The Fund also benefits from the capitalisation of interest related to the development of the next-generation Guest Reservation System. As the Fund is included in the Group income statement, these amounts are included in reported Group net financial expenses. Given that all results related to the Fund are excluded from the calculation of adjusted earnings per ordinary share, these interest amounts are deducted from profit or loss available for equity holders. Continuing and total operations 2020 2019 2018 Basic (loss)/earnings per ordinary share (Loss)/profit available for equity holders ($m) (260 ) 385 349 Basic weighted average number of ordinary shares (millions) 182 183 190 Basic (loss)/earnings per ordinary share (cents) (142.9 ) 210.4 183.7 Diluted (loss)/earnings per ordinary share (Loss)/profit available for equity holders ($m) (260 ) 385 349 Diluted weighted average number of ordinary shares (millions) 182 184 192 Diluted (loss)/earnings per ordinary share (cents) (142.9 ) 209.2 181.8 Adjusted earnings per ordinary share (Loss)/profit available for equity holders ($m) (260 ) 385 349 Adjusting items: System Fund revenues and expenses ($m) 102 49 146 Interest attributable to the System Fund ($m) (4 ) (18 ) (19 ) Operating exceptional items ($m) (note 6) 270 186 104 Exceptional financial expenses ($m) (note 6) 14 — — Change in fair value of contingent purchase consideration ($m) (note 25) (13 ) (27 ) 4 Tax on exceptional items ($m) (note 6) (52 ) (20 ) (22 ) Exceptional tax ($m) (note 6) — — (5 ) Adjusted earnings ($m) 57 555 557 Basic weighted average number of ordinary shares (millions) 182 183 190 Adjusted earnings per ordinary share (cents) 31.3 303.3 293.2 Adjusted diluted earnings per ordinary share Adjusted earnings ($m) 57 555 557 Diluted weighted average number of ordinary shares (millions) 182 184 192 Adjusted diluted earnings per ordinary share (cents) 31.3 301.6 290.1 2020 2019 2018 Diluted weighted average number of ordinary shares is calculated as: Basic weighted average number of ordinary shares 182 183 190 Dilutive potential ordinary shares — 1 2 182 184 192 The effect of the notional exercise of outstanding ordinary share awards is anti-dilutive in 2020, and therefore has not been included in the diluted earnings per share calculation. Information concerning Non-GAAP

Acquisition of businesses

Acquisition of businesses	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Acquisition of businesses	Six Senses On 12 February 2019, the Group acquired a 100% ownership interest in Six Senses Hotels Resorts Spas (‘Six Senses’), a leading operator of top-tier right-of-use The contingent purchase consideration has been revalued as at 31 December 2020 (see note 25). The value of management agreements and right-of-use UK portfolio On 25 July 2018, the Group completed a deal to operate nine hotels under long-term leases from Covivio 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 10 at 31 December 2018. On 14 February 2019, the Group added a further two hotels to the portfolio bringing the total hotels in the UK portfolio to 12. The total purchase consideration for the 12 hotels was $73m, comprising $10m paid on acquisition, a working capital refund of $3m and $66m of contingent purchase consideration. The fair value of the net assets acquired was $14m and goodwill of $64m was recognised, of which $12m was recognised in 2019. Goodwill and non-current 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 & Resorts’ brand and associated management agreements (‘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. 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 The total purchase consideration was $88m, comprising $13m paid on acquisition, $22m of deferred purchase consideration and $53m of contingent purchase consideration. The fair value of the net assets acquired was $53m, including brands of $57m and management agreements of $6m. Goodwill recognised was $35m. The contingent purchase consideration has been revalued as at 31 December 2020 (see note 25). The value of management agreements recognised on acquisition were impaired by $2m in 2020 (see note 13). Cash flows relating to acquisitions 2020 2019 2018 Cash paid on acquisition, including working capital settlement — 299 22 Settlement of stamp duty liability — 3 14 Less: cash and cash equivalents acquired — (7 ) (2 ) Less: working capital settlement received in year following acquisition — (3 ) — Net cash outflow arising on acquisitions — 292 34

Assets and liabilities sold and

Assets and liabilities sold and held for sale	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Assets and liabilities sold and held for sale	12. Assets and liabilities sold and held for sale No assets were classified as held for sale at 31 December 2020. During the year ended 31 December 2020 the Group sold one hotel in EMEAA, the Holiday Inn Melbourne Airport. This was classified as held for sale at 31 December 2019, with no change to the carrying value on initial classification. Total consideration of $2m was received. Net of disposal costs a total gain of $3m is included in ‘other operating income’ in the Group income statement.

Goodwill and other intangible a

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Goodwill and other intangible assets	13. Goodwill and other intangible assets Management Other Goodwill Brands Software agreements intangibles Total $m $m $m $m $m $m Cost At 1 January 2019 455 250 781 77 18 1,581 Acquisition of businesses (note 11) 70 189 — 45 — 304 Additions 4 — 98 — 6 108 Capitalised interest — — 5 — — 5 Disposals — — (22 ) — — (22 ) Exchange and other adjustments — — 2 — (1 ) 1 At 31 December 2019 529 439 864 122 23 1,977 Additions — — 50 — 2 52 Disposals — — (29 ) — — (29 ) Exchange and other adjustments 8 — 1 — — 9 At 31 December 2020 537 439 886 122 25 2,009 Amortisation and impairment At 1 January 2019 (142 ) — (281 ) (10 ) (5 ) (438 ) Provided — — (35 ) (3 ) (2 ) (40 ) System Fund expense — — (46 ) — (1 ) (47 ) Impairment charge (49 ) — — (50 ) — (99 ) Disposals — — 22 — — 22 Exchange and other adjustments 1 — — — — 1 At 31 December 2019 (190 ) — (340 ) (63 ) (8 ) (601 ) Provided — — (36 ) (1 ) (1 ) (38 ) System Fund expense — — (51 ) — (2 ) (53 ) Impairment charge — — — (48 ) — (48 ) System Fund impairment charge — — (4 ) — — (4 ) Disposals — — 29 — — 29 Exchange and other adjustments (1 ) — — — — (1 ) At 31 December 2020 (191 ) — (402 ) (112 ) (11 ) (716 ) Net book value At 31 December 2020 346 439 484 10 14 1,293 At 31 December 2019 339 439 524 59 15 1,376 At 1 January 2019 313 250 500 67 13 1,143 Goodwill and brands Allocation of goodwill and brands to CGUs The Group’s CGUs are consistent with prior years; however, the level at which goodwill is monitored by management has changed to the Group’s operating segments, namely Americas, EMEAA and Greater China. This better reflects (i) how the Group’s performance is monitored, including the measurement of overheads at a regional level with no measurement at any lower level, and (ii) how management executes on its regional strategies. Both of these factors have become more pronounced in the year as a result of historic lows in occupancy levels, the termination of the SVC portfolio of management agreements (see page 137), and the corporate reorganisation. In addition to changing the level at which goodwill is tested, the same approach has been applied to the Group’s brands with indefinite lives; testing brands at the same level goodwill is allocated is consistent year on year. Prior to making this change, management reconfirmed each of the brands, which relate to the Group’s luxury and lifestyle portfolio, have indefinite lives and continue to form an integral part of the Group’s strategy. Under the prior methodology, the CGU with the smallest headroom was Americas Managed; impairment tests were performed using the prior methodology (i.e. with no aggregation of CGUs) using the Base Case scenario (see below) and the Downside Case scenario (see page 133). No impairment arose under either scenario. The table below summarises the movements in the carrying value of goodwill and brands and the final allocation for impairment testing purposes as at 31 December 2020. Goodwill and brands At $m Additions Reallocation Exchange Impairment At 31 December $m Americas Managed 384 — (384 ) — — — Americas Franchised 37 — (37 ) — — — Americas (group of CGUs) — — 421 — — 421 EMEAA - Europe Managed 94 — (94 ) — — — EMEAA - Europe Franchised 10 — (10 ) — — — EMEAA - rest of region 228 — (228 ) — — — EMEAA (group of CGUs) — — 332 7 — 339 Greater China 25 — — — — 25 778 — — 7 — 785 Goodwill and brands At Additions Reallocation Exchange Impairment At Americas Managed 272 112 — — — 384 Americas Franchised 37 — — — — 37 EMEAA - Europe Managed 42 52 — — — 94 EMEAA - Europe Franchised 10 — — — — 10 EMEAA - rest of region 136 92 — — — 228 Greater China 18 7 — — — 25 UK portfolio — — 49 — (49 ) — Unallocated 48 — (49 ) 1 — — 563 263 — 1 (49 ) 778 Impairment testing of goodwill and brands (excluding the UK portfolio) The recoverable amounts of the CGUs, or groups of CGUs, have been determined from value in use calculations. The key assumption is RevPAR growth and the expected recovery period (see page 135). Cash flows beyond the five-year period are extrapolated using terminal growth rates that do not exceed the average long-term growth rates for the relevant markets. A 10% contingency factor is applied to reduce all cash flow projections before being discounted using pre-tax The weighted average terminal growth rates and pre-tax 2020 2019 a Terminal Pre-tax Terminal Pre-tax Americas 1.7 8.5 1.9 8.8 EMEAA 1.9 12.1 2.1 9.1 Greater China 2.5 13.3 2.5 10.8 a Re-presented pre-tax The recoverable amounts of the CGUs, or groups of CGUs, exceeded their carrying value such that no impairment has arisen. The recoverable amounts of the CGUs, or groups of CGUs, have also been calculated for the Downside Case scenario (see page 133) with no impairment arising. UK portfolio For impairment testing of the UK portfolio, which is reported within the EMEAA reportable segment, each hotel is deemed to be a CGU. The 12 individual hotels are treated as a group for impairment testing of goodwill, as goodwill cannot be allocated to individual hotels other than on an arbitrary basis. Impairment charges in 2019 and 2020 are summarised in note 6, with the key assumptions detailed on page 135. Software Software includes $274m relating to the development of the next-generation Guest Reservation System with Amadeus. Of this amount, $141m relating to Phase 2 of the project is not yet being amortised as it has not been completed; the project is expected to complete and commence amortisation in the first half of 2021. Phase 1 is being amortised over 10 years, with eight years remaining at 31 December 2020, reflecting the Group’s experience of the long life of guest reservation systems and the initial term over which the Group is party to a technology agreement with Amadeus. Substantially all software additions are internally developed. Individual assets were reviewed for impairment in the year, with $4m impairment charged to the System Fund relating to projects which are no longer expected to complete. Management agreements Management agreements relate to contracts recognised at fair value on acquisition. The weighted average remaining amortisation period for all management agreements is 18 years (2019: 26 years). 2020 impairment testing of management agreements The impairment charge of $48m relates to the Kimpton ($5m), Regent ($2m) and Six Senses ($41m) management agreement portfolios acquired in 2015, 2018 and 2019 respectively. The key assumption is RevPAR growth (detailed on page 135). Cash flows beyond the five-year period are extrapolated using long-term growth rates that do not exceed the average long-term growth rates for the relevant markets. Contracts were valued at the higher of value in use and fair value less costs of disposal, using discounted cash flow techniques that measure the present value of projected income flows. Where the recoverable amount is measured at fair value, this is categorised as a Level 3 fair value measurement. Management agreement portfolios Region Basis of recoverable amount Recoverable Long- Pre-tax Kimpton Americas Value in use 4 1.7 8.4 Regent Greater China Value in use 3 2.0-4.6 7.0-15.9 Six Senses (open hotels) EMEAA Fair value less costs of disposal – 2.0 8.9-14.7 Greater China Fair value less costs of disposal — 2.0 9.9 Six Senses (pipeline) Americas Value in use 1 2.0 9.8 EMEAA Value in use 2 2.0 8.9 Greater China Value in use – 2.0 8.5 Sensitivities relating to the Six Senses portfolio are detailed on page 136. The recoverable amount of management agreements is $10m which is the maximum sensitivity to further impairment. 2019 impairment testing of management agreements The 2019 impairment charge of $50m related to the Kimpton management agreement portfolio acquired in 2015 and arose from revised expectations regarding future trading, the rate of hotel exits and the cost of retaining hotels in the portfolio. The recoverable amount was based on value in use calculations using management fee projections based on near-term industry projected growth rates for the sector and were discounted at a rate of 8.0%.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Property, plant and equipment	14. Property, plant and equipment Land and Fixtures, Total Cost At 1 January 2019 199 314 513 Acquisition of businesses 1 1 2 Additions 9 68 77 Transfers to assets classified as held for sale (note 12) — (12 ) (12 ) Fully depreciated assets written off (2 ) (60 ) (62 ) Disposals — (6 ) (6 ) Exchange and other adjustments — 2 2 At 31 December 2019 207 307 514 Additions 2 28 30 Fully depreciated assets written off — (17 ) (17 ) Disposals (1 ) (2 ) (3 ) Exchange and other adjustments — 6 6 At 31 December 2020 208 322 530 Depreciation and impairment At 1 January 2019 (72 ) (168 ) (240 ) Provided (3 ) (35 ) (38 ) System Fund expense — (2 ) (2 ) Transfers to assets classified as held for sale (note 12) — 9 9 Fully depreciated assets written off 2 60 62 Disposals — 4 4 At 31 December 2019 (73 ) (132 ) (205 ) Provided (4 ) (33 ) (37 ) System Fund expense — (5 ) (5 ) Impairment charge (39 ) (51 ) (90 ) System Fund impairment charge — (5 ) (5 ) Fully depreciated assets written off — 17 17 Disposals 1 1 2 Exchange and other adjustments — (6 ) (6 ) At 31 December 2020 (115 ) (214 ) (329 ) Net book value At 31 December 2020 93 108 201 At 31 December 2019 134 175 309 At 1 January 2019 127 146 273 The Group’s property, plant and equipment mainly comprises buildings and leasehold improvements on 23 hotels (2019: 26 hotels), but also offices and computer hardware, throughout the world. Impairment testing of property, plant and equipment Total impairment charges of $90m were recognised in relation to property, plant and equipment in the year, in addition $5m was recognised in the System Fund. For impairment testing of hotel properties, each hotel is deemed to be a CGU. Covid-19 Impairment charges of $3m were also recognised in relation to three development land sites held by the Group in the US which were measured at fair value. The sites were appraised by a professional external valuer using comparable sales data. Within the fair value hierarchy, this is categorised as a Level 3 measurement. Impairment charges of $7m were recognised in relation to property, plant and equipment in the US corporate headquarters. The key assumptions and sensitivities are detailed on page 136. $5m of this impairment charge was borne by the System Fund in line with existing principles for cost allocation relating to this facility. Net book value by operating segment The table below analyses the net book value of the Group’s property, plant and equipment by operating segment at 31 December 2020: Americas EMEAA Greater Central Total Land and buildings 81 1 — 11 93 Fixtures, fittings and equipment 46 10 — 52 108 127 11 — 63 201

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Presentation of leases for lessee [abstract]
Leases	15. Leases Right-of-use Property Other Total Cost At 1 January 2019 792 5 797 Additions and other re-measurements 39 1 40 Acquisition of businesses (note 11) 25 – 25 Transfers to assets classified as held for sale (note 12) (23 ) – (23 ) Terminations (15 ) (1 ) (16 ) Exchange and other adjustments 4 – 4 At 31 December 2019 822 5 827 Additions and other re-measurements 12 1 13 Derecognition (93 ) – (93 ) Terminations (125 ) (2 ) (127 ) Exchange and other adjustments 1 – 1 At 31 December 2020 617 4 621 Depreciation and impairment At 1 January 2019 (282 ) (2 ) (284 ) Provided (37 ) (1 ) (38 ) System Fund expense (5 ) – (5 ) Impairment charge (32 ) – (32 ) Transfers to assets classified as held for sale (note 12) 8 – 8 Terminations 14 1 15 Exchange and other adjustments (1 ) – (1 ) At 31 December 2019 (335 ) (2 ) (337 ) Provided (34 ) (1 ) (35 ) System Fund expense (4 ) – (4 ) Impairment charge (16 ) – (16 ) System Fund impairment charge (32 ) – (32 ) Derecognition 44 – 44 Terminations 64 1 65 Exchange and other adjustments (3 ) – (3 ) At 31 December 2020 (316 ) (2 ) (318 ) Net book value At 31 December 2020 301 2 303 At 31 December 2019 487 3 490 At 1 January 2019 510 3 513 The Group’s leased assets mainly comprise hotels and offices. Leases contain a wide range of different terms and conditions. The term of property leases ranges from 1-99 right-of-use Many of the Group’s property leases contain extension or early termination options, which are used for operational flexibility. One of the Group’s top eight leases contains a material extension option which is not included in the calculation of the lease asset and liability as the extension would not take effect before 2031. The value of the undiscounted rental payments relating to this lease and not included in the value of the lease asset and liability is $288m. Additionally, the Group has the option to extend the term of the InterContinental Boston lease for two additional 20-year Impairment testing of right-of-use For impairment testing of hotel properties, each hotel is deemed to be a CGU. The impact of Covid-19 pre-tax Additionally, impairment charges of $43m were recognised in relation to the US corporate headquarters, using the assumptions described on page 136. $32m of this impairment charge was borne by the System Fund in line with existing principles for cost allocation relating to this facility. Other right-of-use non-current Terminations The lease of the InterContinental San Juan was terminated in 2020, resulting in a total gain of $30m (see note 6). Other terminations relate mainly to office properties where the lease was terminated in the period. Lease liabilities Total lease liabilities are analysed as follows: 2020 2019 Currency US dollars 385 514 Sterling 10 52 Euros 7 43 Other 48 51 450 660 Analysed as: Current 34 65 Non-current 416 595 450 660 Amounts recognised in profit or loss The following amounts were recognised as expense/(income) in the year: 2020 2019 2018 Depreciation of right-of-use 35 38 35 System Fund depreciation of right-of-use 4 5 4 Impairment charge 16 32 — System Fund impairment charge 32 — — Derecognition of right-of-use (22 ) — — Gain on lease termination (30 ) — — Expense relating to variable lease payments 7 58 48 Expense relating to short-term leases and low-value 2 3 3 Income from sub-leasing right-of-use (1 ) (2 ) (2 ) Recognised in operating (loss)/profit 43 134 88 Interest on lease liabilities 37 41 39 Total recognised in the Group income statement 80 175 127 Amounts recognised in the Group statement of cash flows Total cash paid during the year relating to leases of $104m (2019: $159m, 2018: $132m) comprises $39m (2019: $100m, 2018: $97m) paid in respect of operating activities and $65m (2019: $59m, 2018: $35m) paid in respect of financing activities. Variable lease payments Variable lease payments are payable under certain of the Group’s hotel leases and arise where the Group is committed to making additional lease payments that are contingent on the performance of the hotels. Variable lease payments relating to the UK portfolio and two German hotels are discussed in note 6. Exposure to future cash outflows At 31 December 2020, the Group was committed to future cash outflows of $nil (2019: $3m) relating to leases that have not yet commenced. A lease liability is recorded when the leased assets are available for use by the Group. The maturity analysis of lease liabilities is disclosed in note 24. The undiscounted future cash flows receivable from subleased properties amount to $2m (2019: $3m, 2018: $3m).

Investment in associates and jo

Investment in associates and joint ventures	12 Months Ended
	Dec. 31, 2020
Investments accounted for using equity method [abstract]
Investment in associates and joint ventures	16. Investment in associates and joint ventures 2020 2019 Cost At 1 January 145 140 Additions 17 14 Share of (losses)/gains (14 ) (3 ) System Fund share of losses (1 ) — Dividends and distributions (7 ) (7 ) Exchange and other (4 ) 1 At 31 December 136 145 Impairment At 1 January (35 ) (36 ) Charge for the year a (23 ) — Exchange and other 3 1 At 31 December (55 ) (35 ) Net book value 81 110 a In note 6 the $23m impairment charge is presented net of $4m gain on related put option. Barclay associate The Group held one material associate investment at 31 December 2020, 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 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. Due to the significant trading impact of Covid-19 Summarised financial information in respect of the Barclay associate is set out below: 31 December 2020 2019 Non-current 497 515 Current assets 32 75 Current liabilities (19 ) (22 ) Non-current (247 ) (323 ) Net assets 263 245 Group share of reported net assets at 19.9% 52 49 Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement (9 ) 4 Carrying amount 43 53 Year ended 31 December 2020 2019 Revenue 16 108 Loss from continuing operations and total comprehensive loss for the year (52 ) (17 ) Group’s share of loss for the year, including the cost of funding owner returns (13 ) (10 ) 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 2020 2019 2018 2020 2019 2018 2020 2019 2018 Share of (losses)/gains (Losses)/profits from continuing operations and total comprehensive (loss)/profit for the year (3 ) 7 2 2 — 5 (1 ) 7 7 Impairment testing was performed on other associate investments containing hotel assets using management forecasts covering a five-year period, as detailed on page 135. This resulted in impairment of two associates, both in the Americas region, by a total of $8m. Estimated future cash flows were discounted at pre-tax A further associate with a value of $5m at 31 December 2019 was liquidated in 2020. A final dividend of $3m was received and the remaining investment of $2m was impaired to $nil; the charge is recognised within Central costs. During 2018, the Group received a distribution of $32m from a joint venture following the sale of the hotel owned by the joint venture. A further $2m was received in 2020 on liquidation of the joint venture.

Other financial assets

Other financial assets	12 Months Ended
	Dec. 31, 2020
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Other financial assets	17. Other financial assets 2020 2019 Equity securities: Equity shares quoted on an active market — 8 Other equity shares 88 125 88 133 Restricted funds: Shortfall reserve deposit 9 25 Ring-fenced amounts to satisfy insurance claims: Cash 3 11 Money market funds 15 16 Bank accounts pledged as security 43 41 Other 3 5 73 98 Trade deposits and loans 8 57 169 288 Analysed as: Current 1 4 Non-current 168 284 169 288 Equity securities 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 methodology to calculate fair value and the sensitivities to the relevant significant unobservable inputs are detailed in note 25. The fair value of the most significant investments at 31 December 2020 together with the dividend income received in 2020 is as follows: 2020 Fair value Dividend a Investment in entity which owns: InterContinental The Willard Washington DC 22 — InterContinental San Francisco 15 1 InterContinental Grand Stanford Hong Kong 27 — a Reported within ‘other operating income’ in the Group income statement. Restricted funds The shortfall reserve deposit is held for the specific purpose of funding shortfalls in owner returns relating to the Barclay associate. The calculation of shortfalls is subject to ‘force majeure’ clauses which include epidemics. Any shortfalls funded are subject to potential clawback in future years. The maximum length of time for which the restricted funds will be held is the life of the hotel management agreement. $16m was withdrawn from the deposit during the current year in connection with the refinancing of the hotel’s senior bank loan and to fund working capital requirements. Amounts ring-fenced to satisfy insurance claims are principally held in the Group’s Captive, which is a regulated entity (see note 21). 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 27). The amounts pledged as security may change in future years subject to the trustees’ agreement and updated actuarial valuations. The bank accounts will continue to be pledged as security until the date at which the UK unfunded pension liabilities have been fully discharged, unless otherwise agreed with the trustees. Trade deposits and loans In 2019, trade deposits and loans included a discounted value related to deposits made to SVC. The deposits ($33m) were impaired in full in the year (see page 137) and the contracts were subsequently terminated on 30 November 2020. Expected credit losses Other financial assets with a total value of $66m (2019: $136m) are subject to the expected credit loss model requirements of IFRS 9. Equity securities, money market funds and other amounts measured at fair value are excluded. With the exception of the expected credit loss arising on trade deposits and loans (see below), expected credit losses are considered to be immaterial. Included within trade deposits and loans is an owner loan with a principal value of $6m where repayments due in 2020 have not been received; this loan was impaired in full in the year. Other trade deposits and loans are not past due. 2020 2019 Trade deposits and loans: Gross and net balance with no significant increase in credit risk since initial recognition 4 54 Gross balance with a significant increase in credit risk since initial recognition 19 — Provision for lifetime expected credit losses a (15 ) — a Comprises $6m and $9m relating to the Americas and EMEAA regions respectively. Credit risk Restricted funds are held with bank counterparties which are rated at least A+ based on Standard and Poor’s ratings. The maximum exposure to credit risk of other financial assets at the end of the reporting period by geographic region is as follows: 2020 2019 Americas 72 169 EMEAA 64 81 Greater China 33 38 169 288

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2020
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Trade and other receivables	18. Trade and other receivables 2020 2019 Trade receivables a 309 515 Other receivables 129 37 Prepayments 76 114 514 666 a Including cost reimbursements of $26m (2019: $67m). Trade and other receivables are held at amortised cost. Trade receivables are non-interest-bearing Other receivables includes $77m relating to the UK portfolio rent. The Group has deferred rent payments due since 1 April 2020 (other than payments of ground rent) with consideration given to the UK Government and other commercial tenant protection measures which are in place up to 31 March 2021. A final rent reconciliation is expected in mid-2021, Expected credit losses The impairment charge in respect of trade receivables was $40m (2019: $8m). This amount and $48m relating to trade deposits and loans (see note 17) comprise the total impairment loss on financial assets in the Group income statement. A further impairment charge of $24m was recognised within System Fund expenses (2019: $12m). In the Group’s interim financial statements as at 30 June 2020, exceptional items included an impairment of trade receivables of $22m which had been determined to be directly as a result of Covid-19. Covid-19 Expected credit losses were calculated as follows: • By applying the Group’s historical policy for estimating the expected credit loss provision, supported by the Group’s prior experience; and • By identifying hotel owners subject to payment plans or identified as distressed and applying a percentage provision to all outstanding receivables. The net balances presented in the table below could result in additional credit losses if they are ultimately found to be uncollectible. The ageing of trade receivables at the end of the reporting period is shown below; the ageing reflects the initial terms under the invoice rather than the revised terms where payment flexibility has been provided to owners. Expected credit losses relating to other receivables are immaterial. 2020 2019 Gross Credit loss Net Gross Credit loss Net Not past due 153 (1 ) 152 363 (3 ) 360 Past due 1 to 30 days 59 (2 ) 57 74 (3 ) 71 Past due 31 to 90 days 61 (6 ) 55 56 (5 ) 51 Past due more than 90 days 40 (7 ) 33 35 (7 ) 28 Past due more than 180 days 74 (62 ) 12 5 — 5 387 (78 ) 309 533 (18 ) 515 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 receivables during the year is as follows: 2020 2019 2018 At 1 January (18 ) (11 ) (77 ) Adjustment arising on adoption of IFRS 9 a — — 67 Impairment loss (40 ) (8 ) (17 ) System Fund impairment loss (24 ) (12 ) (11 ) Amounts written off 7 14 26 Exchange and other adjustments (3 ) (1 ) 1 At 31 December (78 ) (18 ) (11 ) a IFRS 9 was applied from 1 January 2018. Under the transition method chosen, comparative information was not restated. Credit risk 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. The maximum exposure to credit risk for trade and other receivables, excluding prepayments, at the end of the reporting period by geographic region is as follows: 2020 2019 Americas 212 359 EMEAA 183 141 Greater China 43 52 438 552

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2020
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Cash and cash equivalents	19. Cash and cash equivalents 2020 2019 Cash at bank and in hand 104 160 Short-term deposits 358 — Money market funds 892 35 Repurchase agreements 321 — Cash and cash equivalents as recorded in the Group statement of financial position 1,675 195 Bank overdrafts (note 22) (51 ) (87 ) Cash and cash equivalents as recorded in the Group statement of cash flows 1,624 108 Cash at bank and in hand includes bank balances of $55m (2019: $95m) which are matched by bank overdrafts of $51m (2019: $87m) 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 Short-term deposits, money market funds and repurchase agreements are highly liquid investments with an original maturity of three months or less. At 31 December 2020, $5m (2019: $6m) is restricted for use on capital expenditure under hotel lease agreements and therefore not available for wider use by the Group. An additional $44m (2019: $16m) is held within countries from which funds are not currently able to be repatriated to the Group’s central treasury company. Details of the credit risk on cash and cash equivalents is included in note 24.

Trade and other payables

Trade and other payables	12 Months Ended
	Dec. 31, 2020
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Trade and other payables	20. Trade and other payables 2020 2019 Current Trade payables 80 90 Other tax and social security payable 37 42 Other payables 146 97 Deferred purchase consideration (note 25) 13 — Contingent purchase consideration (note 25) — 1 Accruals 190 338 466 568 Non-current Other payables 4 3 Deferred purchase consideration (note 25) 11 23 Contingent purchase consideration (note 25) 79 90 94 116 Other payables includes $65m relating to the UK portfolio rent (see note 18).

Provisions

Provisions	12 Months Ended
	Dec. 31, 2020
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Provisions	21. Provisions Litigation Insurance Onerous $m Other Total At 1 January 2019 2 25 — — 27 Provided, of which $28m is recorded within exceptional items 30 13 — — 43 Utilised — (8 ) — — (8 ) At 31 December 2019 32 30 — — 62 Reclassification from trade and other payables 2 — — — 2 Provided, of which $10m is recorded within exceptional items 7 13 10 4 34 Utilised (20 ) (7 ) (3 ) — (30 ) Released, of which $9m is recorded within exceptional items (9 ) — — — (9 ) Exchange adjustments — — 1 — 1 At 31 December 2020 12 36 8 4 60 2020 2019 Analysed as: Current 16 40 Non-current 44 22 60 62 Litigation The litigation provision is principally related to management’s best estimate of settlements required in respect of lawsuits filed against the Group in the Americas region. The Group expects the provision to be principally utilised within 12 months. There are certain claims that the Group will be able to pursue in relation to these matters, although it is not practicable to quantify the amounts at this point in time. In 2019, amounts were provided primarily representing management’s best estimate of settlement in respect of a lawsuit filed against the Group in the Americas region, together with the cost of an arbitration award against the Group in the EMEAA region. The amounts utilised in 2020 principally reflect the final resolution of these matters. The amount released in the year principally relates to the lawsuit within the Americas region (see above) as the Group was able to enforce certain indemnities such that the Group did not have to settle the full amount which had been provided. Insurance reserves The Group self-insures certain risks relating to its corporate operations and owned and leased properties, and also acts as third-party insurer for certain risks of its managed hotels. The insurance reserves held mainly relate to general liability, workers compensation, US medical and employment practices liability insurances. The amounts are based on reserves held principally in the Group’s Captive insurance company, and are established using independent actuarial assessments wherever possible, or a reasonable assessment based on past claims experience. Over and above the actuarially determined reserves, the Group is potentially exposed to claims with individual caps which do not exceed $4m for periods prior to 2011 and up to $40m in aggregate for periods since 2011, noting that actual claims did not differ significantly to estimates in 2020 or 2019. Amounts utilised within the reserves are paid to a third-party insurer for subsequent settlement with the claimant. In order to protect the third-party insurer against the solvency risk of the Captive, the Group has outstanding letters of credit (see note 31). In respect of the managed hotels, the Group received insurance premiums of $19m (2019: $19m, 2018: $11m) and incurred claims expense of $16m (2019: $18m, 2018: $10m). Insurance premiums earned are included in Central revenue. Other Includes dilapidations provisions and is expected to be utilised over a two to three-year period.

Loans and other borrowings

Loans and other borrowings	12 Months Ended
	Dec. 31, 2020
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Loans and other borrowings	22. Loans and other borrowings 2020 2019 Current Non-current Total Current Non-current Total Unsecured bank loans — — — — 125 125 £173m 3.875% bonds 2022 — 235 235 — 528 528 €500m 1.625% bonds 2024 — 611 611 — — — £300m 3.75% bonds 2025 — 413 413 — 399 399 £350m 2.125% bonds 2026 — 479 479 — 462 462 €500m 2.125% bonds 2027 — 618 618 — 564 564 £400m 3.375% bonds 2028 — 542 542 — — — Commercial paper 818 — 818 — — — 818 2,898 3,716 — 2,078 2,078 Bank overdrafts 51 — 51 87 — 87 Total loans and other borrowings 869 2,898 3,767 87 2,078 2,165 Denominated in the following currencies: Sterling 821 1,669 2,490 2 1,389 1,391 US dollars 31 — 31 82 125 207 Euros 13 1,229 1,242 1 564 565 Other 4 — 4 2 — 2 869 2,898 3,767 87 2,078 2,165 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 revolving credit facility and the Bilateral Facility comprises a $75m revolving credit facility. During 2020, the maturities of both facilities have been extended for 18 months to September 2023. The covenant tests have been waived or amended as detailed in note 24. The Bilateral Facility contains the same terms and covenants as the Syndicated Facility (see note 24). A variable rate of interest is payable on amounts drawn under both facilities, which were undrawn at 31 December 2020. The maximum amount drawn under the combined facilities during the year was $690m (2019: $475m). £173m 3.875% bonds 2022 £400m 3.875% fixed interest sterling bonds were issued on 28 November 2012. On 8 October 2020 £227m were repurchased at 104.4% of face value. The premium on repayment and associated write-off €500m 1.625% bonds 2024 The 1.625% fixed interest euro bonds were issued on 8 October 2020 and are repayable in full on 8 October 2024. Interest is payable annually on 8 October. The bonds were initially priced at 99.563% 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 24). £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 24). £400m 3.375% bonds 2028 The 3.375% fixed interest sterling bonds were issued on 8 October 2020 and are repayable in full on 8 October 2028. Interest is payable annually on 8 October. The bonds were initially priced at 98.966% of face value and are unsecured. Commercial paper The Group issued £600m under the UK Government’s Covid Corporate Financing Facility (‘CCFF’), maturing on 16 March 2021. The paper was priced at 99.556% of face value and is unsecured. Bank overdrafts Bank overdrafts are matched by equivalent amounts of cash and cash equivalents under the Group’s cash pooling arrangements (see note 19). Facilities provided by banks 2020 2019 Utilised Unutilised Total Utilised Unutilised Total Committed — 1,350 1,350 125 1,225 1,350 Uncommitted — 50 50 — 54 54 — 1,400 1,400 125 1,279 1,404 2020 2019 Expiry of unutilised facilities Within one year 50 54 After two but before five years 1,350 1,225 1,400 1,279 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, 2020
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Net debt	23. Net debt 2020 2019 Cash and cash equivalents 1,675 195 Loans and other borrowings – current (869 ) (87 ) – non-current (2,898 ) (2,078 ) Lease liabilities – current (34 ) (65 ) – non-current (416 ) (595 ) – classified as held for sale (note 12) — (20 ) Derivative financial instruments hedging debt values (note 24) 13 (15 ) Net debt (2,529 ) (2,665 ) Movement in net debt Net increase/(decrease) in cash and cash equivalents, net of overdrafts 1,430 (500 ) Add back financing cash flows in respect of other components of net debt: Principal element of lease payments 65 59 Issue of long-term bonds, including effect of currency swaps (1,093 ) — Issue of commercial paper (738 ) — Repayment of long-term bonds 290 — Decrease/(increase) in other borrowings 125 (127 ) Decrease/(increase) in net debt arising from cash flows 79 (568 ) Other movements: Lease liabilities 144 (43 ) Increase in accrued interest (5 ) (7 ) Acquisitions and disposals 19 (25 ) Exchange and other adjustments (101 ) (57 ) Decrease/(increase) in net debt 136 (700 ) Net debt at beginning of the year (2,665 ) (1,965 ) Net debt at end of the year (2,529 ) (2,665 ) LOGO Information concerning Non-GAAP Net debt on a frozen GAAP basis as calculated for bank covenants was $2,375m (2019: $2,241m). Further details are provided on page 181. Loans and other borrowings (excluding bank overdrafts), lease liabilities, 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 $m Financing Exchange Disposal Other a At 31 December $m Unsecured bank loans 125 (125 ) — — — — Lease liabilities 680 (65 ) (2 ) (19 ) (144 ) 450 £173m 3.875% bonds 2022 528 (290 ) — — (3 ) 235 €500m 1.625% bonds 2024 — 585 26 — — 611 £300m 3.75% bonds 2025 399 — 13 — 1 413 £350m 2.125% bonds 2026 462 — 16 — 1 479 €500m 2.125% bonds 2027 564 — 53 — 1 618 £400m 3.375% bonds 2028 — 511 29 — 2 542 Commercial paper — 738 78 — 2 818 2,758 1,354 213 (19 ) (140 ) 4,166 Currency swaps (exchange of principal) 20 (3 ) — — — 17 Currency swaps (initial fee received) — 3 — — (3 ) — 2,778 1,354 213 (19 ) (143 ) 4,183 a Includes $90m lease termination relating to InterContinental San Juan (see note 6). At 1 January Financing Exchange Acquisition of Other At 31 December Unsecured bank loans — 127 (2 ) — — 125 Lease liabilities 670 (59 ) 1 25 43 680 £400m 3.875% bonds 2022 509 — 18 — 1 528 £300m 3.75% bonds 2025 385 — 13 — 1 399 £350m 2.125% bonds 2026 447 — 15 — — 462 €500m 2.125% bonds 2027 569 — (12 ) — 7 564 2,580 68 33 25 52 2,758 Currency swaps (7 ) — — — 27 20 2,573 68 33 25 79 2,778

Financial risk management and d

Financial risk management and derivative financial instruments	12 Months Ended
	Dec. 31, 2020
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Financial risk management and derivative financial instruments	24. Financial risk management and derivative financial instruments Overview The Group is exposed to financial risks that arise in relation to underlying business activities. These risks include: market 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 Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises: foreign exchange risk and interest rate risk. Financial instruments affected by market risk include loans and other borrowings, cash and cash equivalents, debt and equity investments and derivatives. 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 or loss, 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 sterling and euros. The Group holds its bond debt in sterling which is the primary currency of shareholder returns. US dollars are also borrowed to reflect the predominant trading currency and act as a net investment hedge of US dollar denominated assets. The Group transacted currency swaps at the same time as the €500m 2.125% 2027 and €500m 1.625% 2024 bonds were issued in November 2018 and October 2020 in order to swap the bonds’ proceeds and interest flows into sterling (see page 180). From time to time, the Group hedges a portion of forecast foreign currency income by taking out forward exchange contracts. There were no such contracts in place at either 31 December 2020 or 31 December 2019. 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 2020 (2019: 94%). If required, the Group uses interest rate swaps to manage interest rate risk. The Group designates interest rate swaps as cash flow hedges. No interest rate swaps were used to manage interest rate exposure during 2020, 2019, or 2018. Derivative financial instruments Derivatives are recorded in the Group statement of financial position at fair value (see note 25) as follows: Description Hedge relationship 2020 2019 Put option None 4 — Currency swaps Cash flow hedge (17 ) (20 ) Short-dated foreign exchange swaps Net investment hedge — 1 (13 ) (19 ) Analysed as: Non-current 5 — Current assets — 1 Non-current (18 ) (20 ) (13 ) (19 ) The carrying amount of currency swaps of $(17)m (2019: $(20)m) comprises $13m gain (2019: $15m loss) relating to exchange movements on the underlying principal, included within net debt (see note 23), and $30m loss (2019: $5m loss) relating to other fair value movements. Details of the credit risk on derivative financial instruments are included on page 183. Cash flow hedges Currency swaps have been transacted to swap the proceeds from the euro bonds to sterling as follows: Date of designation Pay leg Interest rate Receive leg Interest rate Maturity Risk Hedge type Hedged item November 2018 £ 436m 3.5 % € 500m 2.125 % May 2027 Foreign exchange Cash flow € 500m 2.125% bonds 2027 October 2020 £ 454m 2.7 % € 500m 1.625 % October 2024 Foreign exchange Cash flow € 500m 1.625% bonds 2024 Hedge ineffectiveness arises where the cumulative changes in the fair value of the swaps exceed the change in the fair value of the bonds. The change in the fair value of hedging instruments used to measure hedge ineffectiveness in the period mirrors that of the hypothetical derivative (hedged item) and was $7m (2019: $30m). Hedge ineffectiveness may occur due to any opening fair value of the hedging instrument, or a change in the credit risk of the Group or counterparty. There was no ineffectiveness in 2020 or 2019. Amounts recognised in the cash flow hedging reserve are analysed in note 29. Net investment hedges The Group designates the following as net investment hedges of its foreign operations, being the net assets of certain Group subsidiaries with a US dollar functional currency: • Borrowings under the Syndicated and Bilateral Facilities; and • Short-dated foreign exchange swaps. The designated risk is the spot foreign exchange risk and interest on these financial instruments is taken through financial income or expense. Short-dated foreign exchange swaps are used to manage sterling surplus cash and reduce US dollar borrowings whilst maintaining operational flexibility. The maximum amount held during the year as net investment hedges and tested for effectiveness at calendar quarter ends were short-dated foreign exchange swaps with principals of $nil (2019: $100m). There is an economic relationship between the hedged item and the hedging instrument as the net investment creates a foreign exchange risk that will match the foreign exchange risk on the US dollar borrowing. The Group has established a hedge ratio of 1:1 as the underlying risk of the hedging instrument is identical to the hedged risk component. The change in value of hedging instruments recognised in the currency translation reserve through other comprehensive income was $1m loss (2019: $2m loss). There was no ineffectiveness recognised in the Group income statement during the current or prior year. Interest and foreign exchange risk sensitivities The following table shows the impact of a general strengthening in the US dollar against sterling and euro on the Group’s (loss)/profit before tax and net liabilities, and the impact of a rise in US dollar, euro and sterling interest rates on the Group’s (loss)/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. 2020 2019 2018 Increase/(decrease) in profit before tax Sterling: US dollar exchange rate 5¢ fall 5.9 4.0 4.1 Euro: US dollar exchange rate 5¢ fall 0.3 (2.6 ) (2.4 ) US dollar interest rates 1% increase 2.2 (1.6 ) (0.9 ) Sterling interest rates 1% increase 12.9 0.6 5.5 Decrease/(increase) in net liabilities Sterling: US dollar exchange rate 5¢ fall 30.2 39.9 25.9 Euro: US dollar exchange rate 5¢ fall 50.6 24.1 23.8 Sterling: euro exchange rate 5¢ fall 68.2 33.0 31.9 In 2020, interest rate sensitivity relates to cash balances and would only be realised to the extent deposit rates increase by 1%. Interest rate sensitivities include the impact of hedging and are calculated based on the year-end Liquidity risk Group policy ensures sufficient liquidity is maintained to meet all foreseeable medium-term cash requirements and provide headroom against unforeseen obligations. The Group has taken steps to strengthen its liquidity in the year (see page 133). Cash and cash equivalents are 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 $44m (2019: $16m) is held in countries where repatriation is restricted (see note 19). Medium and long-term borrowing requirements are met through committed bank facilities and bonds as detailed in note 22. Short-term borrowing requirements may be met from drawings under uncommitted overdrafts and facilities, and are currently met by commercial paper issued under the CCFF. The Syndicated and Bilateral Facilities contain two financial covenants: interest cover and a leverage ratio. Covenants are monitored on a ‘frozen GAAP’ basis excluding the impact of IFRS 16 and are tested at half year and full year on a trailing 12-month The interest cover covenant requires a ratio of Covenant EBITDA:Covenant interest payable above 3.5:1 and the leverage ratio requires Covenant net debt:Covenant EBITDA of below 3.5:1. Covenant EBITDA is calculated (on a frozen GAAP basis) as operating profit before exceptional items, depreciation and amortisation and System Fund revenues and expenses. These covenants have been waived from 30 June 2020 through 31 December 2021 and have been relaxed for test dates in 2022. A minimum liquidity covenant of $400m has been introduced which will be tested at each test date up to and including 31 December 2022. For covenant purposes, liquidity is defined as unrestricted cash and cash equivalents (net of bank overdrafts) plus undrawn facilities with a remaining term of at least six months. 2019 30 June 30 June 31 December 30 June Amended covenant test levels for Syndicated and Bilateral Facilities Leverage <3.5x waived <7.5x <6.5x <3.5x Interest cover >3.5x waived >1.5x >2.0x >3.5x Liquidity n/a $ 400m $ 400m $ 400m n/a The following table details performance against covenant tests. The measures used in these tests are calculated on a frozen GAAP basis and do not align to the values reported by the Group as Non-GAAP 2020 2019 Covenant EBITDA 272 897 Covenant net debt 2,375 2,241 Covenant interest payable 111 99 Leverage 8.73 2.50 Interest cover 2.45 9.06 Liquidity 2,925 n/a The interest margin payable on the Syndicated and Bilateral Facilities is linked to the leverage ratio and can vary between LIBOR + 0.90% and LIBOR + 2.75%. The following are the undiscounted contractual cash flows of financial liabilities, including interest payments. Liabilities relating to the Group’s deferred compensation plan are excluded; their settlement is funded entirely by the realisation of the related deferred compensation plan investments and no net cash flow arises. The payment profile of contingent purchase consideration has been based on management’s forecasts and could in reality be different from expectations. Less than Between 1 and 2 years Between 2 and 5 years More than Total 31 December 2020 Non-derivative Bank overdrafts 51 — — — 51 £173m 3.875% bonds 2022 9 245 — — 254 €500m 1.625% bonds 2024 10 10 634 — 654 £300m 3.75% bonds 2025 15 15 456 — 486 £350m 2.125% bonds 2026 10 10 31 488 539 €500m 2.125% bonds 2027 13 13 39 640 705 £400m 3.375% bonds 2028 19 18 55 601 693 Commercial paper 819 — — — 819 Lease liabilities 57 55 136 3,257 3,505 Trade and other payables (excluding deferred and contingent purchase consideration) 453 2 1 1 457 Deferred and contingent purchase consideration 13 5 13 81 112 Derivative financial liabilities: Currency swaps hedging €500m 1.625% bonds 2024 outflows 16 16 652 — 684 Currency swaps hedging €500m 1.625% bonds 2024 inflows (10 ) (10 ) (634 ) — (654 ) Currency swaps hedging €500m 2.125% bonds 2027 outflows 21 21 63 627 732 Currency swaps hedging €500m 2.125% bonds 2027 inflows (13 ) (13 ) (39 ) (640 ) (705 ) Less than Between Between More than Total 31 December 2019 Non-derivative Bank overdrafts 87 — — — 87 Unsecured bank loans 125 — — — 125 £400m 3.875% bonds 2022 21 21 548 — 590 £300m 3.75% bonds 2025 15 15 45 411 486 £350m 2.125% bonds 2026 10 10 29 482 531 €500m 2.125% bonds 2027 12 12 36 597 657 Lease liabilities 97 116 193 3,451 3,857 Trade and other payables (excluding deferred and contingent purchase consideration) 567 1 1 1 570 Deferred and contingent purchase consideration 3 20 19 120 162 Derivative financial liabilities: Forward foreign exchange contracts (1 ) — — — (1 ) Currency swaps hedging €500m 2.125% bonds 2027 outflows 20 20 61 627 728 Currency swaps hedging €500m 2.125% bonds 2027 inflows (12 ) (12 ) (36 ) (597 ) (657 ) Credit risk Credit risk on cash and cash equivalents is minimised by operating a policy on the investment of surplus cash that generally restricts counterparties to those with a BBB- 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. Repurchase agreements 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- The Group’s exposure to credit risk arises from default of the counterparty, with the maximum exposure equal to the carrying amount of each financial asset, including derivative financial instruments. The expected credit loss on cash and cash equivalents is considered to be immaterial. The table below analyses the Group’s short-term deposits, money market funds and repurchase agreement collateral classified as cash and cash equivalents at 31 December 2020 by counterparty credit rating: AAA AA AA- A+ A A- Total Short-term deposits — — 98 165 94 1 358 Money market funds 892 — — — — — 892 Repurchase agreement collateral 238 65 18 — — — 321 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. The structure is managed with the objective of maintaining 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 adjusted EBITDA. The Group has a stated aim of maintaining this ratio at 2.5x to 3.0x. The ratio at 31 December 2020 (which differs from the ratio as calculated on a frozen GAAP basis for covenant tests) was 7.69 (2019: 2.72). The Group currently has a senior unsecured long-term credit rating of BBB- BBB- step-up

Classification and measurement

Classification and measurement of financial instruments	12 Months Ended
	Dec. 31, 2020
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Classification and measurement of financial instruments	25. Classification and measurement of financial instruments Accounting classification 2020 2019 a Financial assets Financial assets measured at fair value through other comprehensive income: Equity securities (note 17) 88 133 Financial assets measured at fair value through profit or loss: Money market funds: Cash and cash equivalents (note 19) 892 35 Other financial assets (note 17) 15 16 Other financial assets (note 17) — 3 Derivative financial instruments (note 24) 5 1 Deferred compensation plan investments 236 218 1,148 273 Financial assets measured at amortised cost: Cash and cash equivalents (note 19) 783 160 Other financial assets (note 17) 66 136 Trade and other receivables, excluding prepayments (note 18) 438 552 1,287 848 Financial liabilities Financial liabilities measured at fair value through profit or loss: Contingent purchase consideration (note 20) (79 ) (91 ) Derivative financial instruments (note 24) (18 ) (20 ) Deferred compensation plan liabilities (236 ) (218 ) (333 ) (329 ) Financial liabilities measured at amortised cost: Loans and other borrowings (note 22) (3,767 ) (2,165 ) Trade and other payables, excluding deferred and contingent purchase consideration (note 20) (457 ) (570 ) Deferred purchase consideration (note 20) (24 ) (23 ) (4,248 ) (2,758 ) a Restated for deferred compensation plan investments, see page 134. Right of offset Other than in relation to cash pooling arrangements (see note 19), there are no financial instruments with a significant fair value subject to enforceable master netting arrangements and other similar agreements that are not offset in the Group statement of financial position. Fair value hierarchy The following table provides the carrying value, fair value and position in the fair value measurement hierarchy of the Group’s financial assets and liabilities. Those measured at amortised cost are only included if their carrying amount is not a reasonable approximation of fair value. 2020 2019 Fair value Fair value Carrying $m Level 1 Level 2 Level 3 Total Carrying Level 1 Level 2 Level 3 Total Assets Equity securities 88 — — 88 88 133 8 — 125 133 Derivative financial instruments 5 — 1 4 5 1 — 1 — 1 Money market funds 907 907 — — 907 51 51 — — 51 Deferred compensation plan investments 236 236 — — 236 218 218 — — 218 Trade deposits and loans — — — — — 3 — — 3 3 Liabilities Derivative financial instruments (18 ) — (18 ) — (18 ) (20 ) — (20 ) — (20 ) Contingent purchase consideration (79 ) — — (79 ) (79 ) (91 ) — — (91 ) (91 ) Deferred purchase consideration (24 ) (26 ) — — (26 ) (23 ) (24 ) — — (24 ) £173m 3.875% bonds 2022 (235 ) (248 ) — — (248 ) (528 ) (567 ) — — (567 ) €500m 1.625% bonds 2024 (611 ) (630 ) — — (630 ) — — — — — £300m 3.75% bonds 2025 (413 ) (448 ) — — (448 ) (399 ) (435 ) — — (435 ) £350m 2.125% bonds 2026 (479 ) (489 ) — — (489 ) (462 ) (465 ) — — (465 ) €500m 2.125% bonds 2027 (618 ) (650 ) — — (650 ) (564 ) (601 ) — — (601 ) £400m 3.375% bonds 2028 (542 ) (603 ) — — (603 ) — — — — — Deferred compensation plan liabilities (236 ) (236 ) — — (236 ) (218 ) (218 ) — — (218 ) There were no transfers between Level 1 and Level 2 fair value measurements during the year and no transfers out of Level 3. $8m was transferred into Level 3 relating to equity securities listed on quoted markets which are no longer active. Valuation techniques Money market funds, deferred compensation plan investments and bonds The fair value of money market funds, deferred compensation plan investments and bonds is based on their quoted market price. Unquoted equity shares Unquoted equity securities are fair valued using a discounted cash flow model, either internally or using professional external valuers. The significant unobservable inputs used to determine the fair value of the equity securities are RevPAR growth (based on the RevPAR recovery assumptions detailed on page 135 or market-specific growth assumptions used by external valuers), pre-tax non-marketability Covid-19 Applying a one-year non-marketability Derivative financial instruments Short-dated foreign exchange swaps 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. Currency swaps are measured at the present value of future cash flows 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. The put option over part of the Group’s investment in the Barclay associate has been valued as the excess of the amount receivable under the option (which is based on the Group’s capital invested to date) over fair value, as calculated for impairment testing using discounted future cash flows as described on page 136. Deferred purchase consideration Deferred purchase consideration arose in respect of the acquisition of Regent, and comprises the present value of $13m payable in 2021 and $13m payable in 2024. The discount rate applied is based on observable US corporate bond rates of similar term to the expected payment dates. Contingent purchase consideration Regent $74m (2019: $66m) Comprises the present value of the expected amounts payable on exercise of the put and call options to acquire the remaining 49% shareholding (see note 11). The amount payable on exercise of the options is based on the annual trailing revenue of RHW in the year preceding exercise, with a floor applied. The options are exercisable in a phased manner from 2026 to 2033. The value of the contingent purchase consideration is subject to periodic reassessment as interest rates and RHW revenue expectations change. At 31 December 2020, it is assumed that $39m will be paid in 2026 to acquire an additional 25% of RHW with the remaining 24% acquired in 2028 for $42m. This assumes that the options will be exercised at the earliest permissible date which is consistent with the assumption made on acquisition. The amount recognised is the discounted value of the total expected amount payable of $81m. The discount rate applied is based on observable US corporate bond rates of similar term to the expected payment dates. The range of possible outcomes remains unchanged from the date of acquisition at $81m to $261m (undiscounted). The significant unobservable inputs used to determine the fair value of the contingent purchase consideration are the projected trailing revenues of RHW and the date of exercising the options. If the annual trailing revenue of RHW were to exceed the floor by 10%, the amount of the contingent purchase consideration recognised in the Group Financial Statements would increase by $7m (2019: $7m). If the date for exercising the options is assumed to be 2033, the amount of the undiscounted contingent purchase consideration would be $86m (2019: $86m). UK portfolio $nil (2019: $20m) The contingent purchase consideration comprises the present value of the above-market element of the expected lease payments to the lessor. The above-market assessment is determined by comparing the expected lease payments as a percentage of forecast hotel operating profit (before depreciation and rent) with market metrics, on a hotel by hotel basis. There is no floor to the amount payable and no maximum amount. Market rents were initially determined with assistance of professional third-party advisers. The fair value is subject to periodic reassessment as interest rates and expected lease payments change. A fair value adjustment of $21m was recognised in the year, resulting in a reduction to the value of the liability arising mainly from a reduction in expected future rentals payable such that there is no above-market element (see note 6). The fair value is not sensitive to reasonably possible changes in assumptions (see page 135). Six Senses $5m (2019: $5m) Currently expected to be paid in 2022, upon certain conditions being met relating to a project to open a pipeline property. If the conditions are not met, no amounts will be paid. The impact of discounting is not material. Level 3 reconciliation The following table reconciles the movements in the fair values of financial instruments classified as Level 3 during the year: Other financial $m Derivative financial $m Contingent purchase $m At 1 January 2019 108 — (109 ) Additions 8 — — Acquisition of businesses (note 11) 1 — (15 ) Disposals (1 ) — — Valuation gains recognised in other comprehensive income 12 — — Contingent purchase consideration paid: Included in net cash from operating activities — — 6 Included in net cash from investing activities — — 2 Change in fair value (of which $38m is recorded within exceptional items) — — 27 Exchange and other adjustments — — (2 ) At 31 December 2019 128 — (91 ) Additions 5 — — Transfers into Level 3 8 — — Repayments and disposals (5 ) — — Valuation losses recognised in other comprehensive income (47 ) — — Change in fair value a — 4 13 Exchange and other adjustments (1 ) — (1 ) At 31 December 2020 88 4 (79 ) a $21m fair value gain on contingent purchase consideration and $4m gain on derivative financial instruments are recognised as exceptional items in the Group income statement (see note 6). The remaining $8m fair value loss on contingent purchase consideration relates to Regent.

Reconciliation of (loss)_profit

Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs	12 Months Ended
	Dec. 31, 2020
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Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs	26. Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs 2020 $m 2019 a 2018 a (Loss)/profit for the year (260 ) 386 350 Adjustments for: Net financial expenses 140 115 96 Fair value (gains)/losses on contingent purchase consideration (13 ) (27 ) 4 Tax (credit)/charge (note 8) (20 ) 156 132 Depreciation and amortisation 110 116 115 System Fund depreciation and amortisation 62 54 49 Impairment loss on financial assets 88 8 17 System Fund impairment loss on financial assets 24 12 11 Other impairment charges (note 6) 226 131 — System Fund other impairment charges 41 — — Other operating exceptional items (note 6) (4 ) 55 104 System Fund other operating exceptional items (note 6) 20 28 47 Share of losses of associates and joint ventures 14 3 1 System Fund share of losses of associates and joint ventures 1 — — Share-based payments cost 32 42 38 Dividends from associates and joint ventures 2 7 5 Decrease in inventories 1 — — Decrease/(increase) in trade and other receivables 38 (70 ) (71 ) Increase in contract costs (2 ) (11 ) (3 ) Increase in deferred revenue 1 57 141 (Decrease)/increase in trade and other payables (69 ) (63 ) 11 Utilisation of provisions, net of charge, excluding exceptional items 16 7 (6 ) Retirement benefit contributions, net of costs (3 ) (3 ) (12 ) Cash flows relating to exceptional items (87 ) (55 ) (137 ) Contract assets deduction in revenue 25 21 19 Other movements in contract assets (7 ) (1 ) 3 Other items (4 ) — — Total adjustments 632 582 564 Cash flow from operations before contract acquisition costs 372 968 914 a Amended for presentational changes, see page 134.

Retirement benefits

Retirement benefits	12 Months Ended
	Dec. 31, 2020
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Retirement benefits	27. 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 & 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 (‘UK plan’) 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 2018, 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 Pension Plans (‘US plans’) and unfunded InterContinental Hotels Corporation Postretirement Medical, Dental, Vision and Death Benefit Plan (‘US post-retirement plan’), both of which are defined benefit plans. Both plans are closed to new members. A Retirement Committee, comprising senior Group employees and assisted by professional advisers as and when required, has responsibility for oversight of the plans. 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. Defined benefit obligation Fair value of plan assets Net defined benefit liability/(asset) 2020 $m 2019 2018 2020 $m 2019 2018 2020 $m 2019 2018 At 1 January 96 91 250 — — (152 ) 96 91 98 Recognised in profit or loss Interest expense/(income) 3 3 6 — — (2 ) 3 3 4 Exceptional item: settlement loss — — 14 — — 1 — — 15 3 3 20 — — (1 ) 3 3 19 Recognised in other comprehensive income Actuarial loss/(gain) arising from changes in: Demographic assumptions (3 ) (1 ) — — — — (3 ) (1 ) — Financial assumptions 10 9 (14 ) — — — 10 9 (14 ) Experience adjustments 1 (1 ) (3 ) — — — 1 (1 ) (3 ) Return on plan assets — — — — — 8 — — 8 Re-measurement 8 7 (17 ) — — 8 8 7 (9 ) Exchange adjustments 2 1 (1 ) — — — 2 1 (1 ) 10 8 (18 ) — — 8 10 8 (10 ) Other Group contributions — — — (6 ) (6 ) (16 ) (6 ) (6 ) (16 ) Benefits paid (6 ) (6 ) (11 ) 6 6 11 — — — Settlement payments — — (150 ) — — 150 — — — (6 ) (6 ) (161 ) — — 145 (6 ) (6 ) (16 ) At 31 December 103 96 91 — — — 103 96 91 Comprising: UK unfunded plan 31 26 24 — — — 31 26 24 US unfunded plans 50 48 45 — — — 50 48 45 US unfunded post-retirement plans 22 22 22 — — — 22 22 22 103 96 91 — — — 103 96 91 Defined benefit obligation Fair value of plan assets Net defined benefit liability/(asset) 2020 $m 2019 2018 2020 $m 2019 2018 2020 $m 2019 2018 Movement in asset restriction At 1 January — — — — — 3 — — 3 Recognised in other comprehensive income — — — — — (3 ) — — (3 ) At 31 December — — — — — — — — — For the year ended 31 December 2018, the total amount of re-measurement Assumptions The principal financial assumptions used by the actuaries to determine the defined benefit obligations are: 2020 2019 2018 UK plan only: Pension increases 3.0 2.7 3.2 Inflation rate 3.0 2.7 3.2 Discount rate: UK plan 1.4 2.1 3.0 US plans 1.9 2.9 3.9 US post-retirement plan 2.0 2.9 4.0 US healthcare cost trend rate assumed for the next year: Pre-65 6.4 6.7 7.1 Post-65 6.8 7.1 7.6 Ultimate rate that the cost 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 S3PA ‘light’ year of birth tables with projected mortality improvements using the CMI_2019 model and a 1.25% per annum long-term trend and a smoothing parameter (‘s-kappa’) non-pensioners, Pri-2012 MP-2020 The assumptions used for life expectancy at retirement age are as follows: UK US 2020 Years 2019 2018 2020 2019 2018 Current pensioners at 65 a – male 24 24 24 22 21 21 – female 26 26 26 23 23 23 Future pensioners at 65 b – male 25 25 25 23 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 2040. 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 Group income statement and the Group statement of financial position. The key assumptions are the discount rate, the rate of inflation, the assumed mortality rate and the healthcare costs trend rate. The sensitivity analysis below relates to the benefit obligation and is based on extrapolating reasonable changes in these assumptions, using year-end Increase/(decrease) in $m Discount rate 0.25% decrease 3.2 0.25% increase (3.2 ) Inflation rate 0.25% decrease (1.4 ) 0.25% increase 1.4 Mortality rate One-year increase 5.7 Healthcare costs trend rate 1% decrease (1.6 ) 1% increase 1.7 Future payments Group payments are expected to be $6m in 2021. The estimated future benefit payments are: 2020 2019 $m $m Within one year 6 6 Between one and five years 22 22 More than five years 101 107 129 135 Average duration The average duration of the pensions obligations is: 2020 2019 Years Years UK plan 19.0 18.0 US plans 9.3 9.3 US post-retirement plan 9.9 9.8

Share-based payments

Share-based payments	12 Months Ended
	Dec. 31, 2020
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Share-based payments	28. 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 average of the middle market quoted prices on the three consecutive business days following the announcement of the Group’s results for the relevant financial year. A number of executives participated in the APP during the year and conditional rights over 138,268 (2019: 217,122, 2018: 175,944) shares were awarded to participants. In 2020, this number included 27,245 (2019: 86,126, 2018: 48,771) shares awarded as part of recruitment terms or for one-off The APP plan rules were approved by shareholders at the 2014 AGM. 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. In addition, certain awards to Executive Directors are subject to a further two-year 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 3.5 times salary for eligible employees. The LTIP provides for the grant of ‘nil cost options’ to participants as an alternative to conditional share awards. During the year, conditional rights over 1,078,752 (2019: 826,313, 2018: 784,119) shares were awarded to employees under the plan, comprising 382,658 (2019: 286,746, 2018: 257,240) performance-related awards and 696,094 (2019: 539,567, 2018: 526,879) restricted stock units. The LTIP plan rules were first approved by shareholders at the 2014 AGM and were most recently amended and approved by shareholders at the 2020 AGM. Colleague Share Plan The Colleague Share Plan gives eligible corporate employees the opportunity to purchase shares up to an annual limit of $1,000 (or local currency equivalent limit) or such other amount determined by the Board or its duly authorised committee. After the end of the plan year, the participant will be awarded the right to receive one matching share for every purchased share (subject to continued employment). If the participant holds the purchased shares until the second anniversary of the end of the plan year, the conditional right to matching shares vests. During the year, 36,298 (2019: nil, 2018: nil) shares were purchased by participating employees. Matching shares will be awarded for the first cycle in 2021 and will vest after 12 months. LOGO More detailed information on the performance measures for awards to Executive Directors is shown in the Directors’ Remuneration Report on pages 96 to 111. The Group recognised a cost of $19m (2019: $28m, 2018: $27m) in operating (loss)/profit and $nil (2019: $1m, 2018: $1m) within exceptional administrative expenses related to equity-settled share-based payment transactions during the year, net of $11m (2019: $12m, 2018: $11m) borne by the System Fund. The Group also recognised a cost of $2m (2019: $2m, 2018: $nil) in operating (loss)/profit related to cash-settled share-based payment transactions. No consideration was received in respect of ordinary shares issued under option schemes during 2020, 2019 or 2018. The Group uses separate option pricing models and assumptions depending on the plan. The following table sets out information about awards granted in 2020, 2019 and 2018 under the APP and LTIP. The total fair value of the Colleague Share Plan is not significant.​​​​​​​​​​​​​​ APP LTIP Binomial valuation model Monte Carlo Simulation and 2020 2019 2018 2020 2019 2018 Weighted average share price (pence) 3,771.0 4,597.0 4,645.0 3,450.0 4,850.0 4,774.0 Expected dividend yield n/a n/a n/a 1.48 % 2.16 % 2.27 % Risk-free interest rate 0.02 % 0.72 % 0.84 % Volatility a 33 % 19 % 25 % 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 Number of shares Outstanding at 1 January 2018 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 Granted 217 287 540 Vested (276 ) (293 ) (422 ) Share capital consolidation (21 ) — — Lapsed or cancelled (15 ) (387 ) (144 ) Outstanding at 31 December 2019 496 695 1,275 Granted 138 383 696 Vested (188 ) (179 ) (413 ) Lapsed or cancelled (33 ) (85 ) (137 ) Outstanding at 31 December 2020 413 814 1,421 Fair value of awards granted during the year (cents) 2020 4,965.9 2,473.5 4,397.5 2019 5,888.7 4,985.6 5,862.1 2018 6,066.2 4,748.7 5,966.0 Weighted average remaining contract life (years) At 31 December 2020 1.0 1.4 1.3 At 31 December 2019 1.1 1.3 1.2 At 31 December 2018 1.0 0.8 1.2 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 4,874.5p (2019: 4,584.8p). The closing share price on 31 December 2020 was 4,690.0p and the range during the year was 2,385.5p to 5,223.0p.

Equity

Equity	12 Months Ended
	Dec. 31, 2020
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Equity	29. Equity Equity share capital Number Nominal Share Equity Allotted, called up and fully paid At 1 January 2018 (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 Share capital consolidation (10 ) — — — Exchange adjustments — 2 3 5 At 31 December 2019 (ordinary shares of 20 340 399 187 52 99 151 Exchange adjustments — 1 4 5 At 31 December 2020 (ordinary shares of 20 340 399 187 53 103 156 The authority given to the Company at the AGM held on 7 May 2020 to purchase its own shares was still valid at 31 December 2020. A resolution to renew the authority will be put to shareholders at the AGM on 7 May 2021. The Company no longer has an authorised share capital. In October 2018, the Group announced a $500m return of funds to shareholders by way of a special dividend and 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 At 31 December 2020, 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 20 340 399 The nature and purpose of the other reserves shown in the Group statement of changes in equity on pages 128 to 130 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 $1.4m (2019: $4.9m, 2018: $3.6m) in respect of 0.05m (2019: 0.1m, 2018: 0.2m) InterContinental Hotels Group PLC ordinary shares held by employee share trusts, with a market value at 31 December 2020 of $3.1m (2019: $9.6m, 2018: $8.3m). 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. The revaluation reserve relates to the previous revaluations of property, plant and equipment which were included at deemed cost on adoption of IFRS. 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 through other comprehensive income. Cash flow hedging reserve Cash flow hedging reserve Value of Costs of Total At 1 January 2018 — — — Costs of hedging deferred and recognised in other comprehensive income — (1 ) (1 ) Change in fair value of currency swaps recognised in other comprehensive income 4 — 4 Reclassified from other comprehensive income to profit or loss –included in financial expenses (8 ) — (8 ) Deferred tax 1 — 1 At 31 December 2018 (3 ) (1 ) (4 ) Costs of hedging deferred and recognised in other comprehensive income — (6 ) (6 ) Change in fair value of currency swaps recognised in other comprehensive income (34 ) — (34 ) Reclassified from other comprehensive income to profit or loss –included in financial expenses 38 — 38 At 31 December 2019 1 (7 ) (6 ) Costs of hedging deferred and recognised in other comprehensive income — (6 ) (6 ) Change in fair value of currency swaps recognised in other comprehensive income (1 ) — (1 ) Reclassified from other comprehensive income to profit or loss –included in financial expenses (13 ) — (13 ) Deferred tax 4 — 4 Exchange adjustments (2 ) — (2 ) At 31 December 2020 (11 ) (13 ) (24 ) 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. Costs of hedging reflects the gain or loss which is excluded from the designated hedging instrument relating to the foreign currency basis spread of currency swaps. It is initially recognised in other comprehensive income and accounted for similarly to changes in value of currency swaps. Amounts reclassified from other comprehensive income to financial expenses comprise $9m (2019: $8m) net interest payable on the currency swaps and an exchange gain of $22m (2019: $30m loss) which offsets a corresponding loss/gain on the €500m 2.125% bonds and €500m 1.625% bonds (2019: €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 financial instruments that provide a hedge against net investments in foreign operations. On adoption of IFRS, cumulative exchange differences were deemed to be $nil. The fair value of derivative financial instruments designated as hedges of net investments in foreign operations outstanding at 31 December 2020 was $nil (2019: $1m asset, 2018: $1m asset). Treasury shares During 2020, 0.6m (2019: 0.8m, 2018: 0.8m) treasury shares were transferred to the employee share trusts. As a result of the 2019 share consolidation, the number of shares held in treasury reduced by 0.3m during 2019. At 31 December 2020, 5.1m shares (2019: 5.7m, 2018: 6.8m) with a nominal value of $1.4m (2019: $1.6m, 2018: $1.7m) were held as treasury shares at cost and deducted from retained earnings. Non-controlling A non-controlling Non-controlling

Capital and other commitments

Capital and other commitments	12 Months Ended
	Dec. 31, 2020
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Capital and other commitments	30. Capital and other commitments 2020 2019 Contracts placed for expenditure not provided for in the Group Financial Statements Property, plant and equipment 17 52 Intangible assets 2 7 19 59 The Group has also committed to invest a further $6m (2019: $6m) in one of its associates.

Contingencies and guarantees

Contingencies and guarantees	12 Months Ended
	Dec. 31, 2020
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Contingencies and guarantees	31. 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. The Group may 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 inquiries received and class action filings to date, other than described 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, with one subsequently withdrawn in 2018. Settlement in respect of one lawsuit was agreed in 2019, and a further lawsuit was settled on 2 September 2020. Both of these settlements are expected to be paid under the Group’s insurance programmes. The fourth lawsuit remains open. The claimant alleges that security failures allowed customers’ financial information to be compromised. The likelihood of a favourable or unfavourable result cannot be reasonably determined and it is not possible to determine whether any loss is likely or to estimate the amount of any loss. A separate claim was filed in 2019 against Kimpton. The allegations relate to a breach of the reservation system previously used by Kimpton. The likelihood of a favourable or unfavourable result cannot be reasonably determined and it is not possible to determine whether any loss is likely or to estimate the amount of any loss. Litigation 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. These legal claims and proceedings are in various stages and include disputes related to specific hotels where the potential materiality is not yet known; such proceedings, either individually or in the aggregate, have not in the recent past and are not likely to have a significant effect on the Group’s financial position or profitability. Two claims were filed on 19 March 2018 and 6 December 2018 against the Group and other hotel companies, alleging violations of anti-trust regulations. One of the matters is a class action, and both suits allege that the defendant hotel companies conspired to eliminate competitive branded keyword search advertising in the hotel industry, which allegedly raised prices for hotel rooms in violation of applicable law. The Group disputes the allegations. The likelihood of a favourable or unfavourable result cannot be reasonably determined and it is not possible to determine whether any loss is likely or to estimate the amount of any loss. 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 Group Financial Statements (see note 21), 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. Third-party bank loans In limited cases, the Group may guarantee part of mortgage loans made to facilitate third-party ownership of hotels under IHG management or franchise agreements. These guarantee arrangements are treated as insurance contracts as IHG is insuring the bank against default by the hotel, with a liability only being recognised in the event that a payout becomes probable. At 31 December 2020, there were guarantees of up to $56m in place (2019: $55m). During 2020, the underlying mortgage loans have been subject to periods of forbearance, deferring debt service payments; and/or, in the case of several loans, have been modified to be interest only through a given time period. The largest guarantee is $21m; the underlying managed hotel is temporarily closed and is currently subject to a principal and interest forbearance agreement. Although an entity of the Group is severally liable for this amount, there is a cross-indemnity that the Group would seek to pursue for the other partners’ share of any amount funded under the guarantee. Other At 31 December 2020, the Group had outstanding letters of credit of $43m (2019: $33m) mainly relating to the Group’s Captive (see note 21). The letters of credit do not have set expiry dates, but are reviewed and amended as required. The Group has made business insurance claims in relation to a small number of owned, leased and managed properties relating to the impact of Covid-19.

Related party disclosures

Related party disclosures	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Related party disclosures	32. Related party disclosures 2020 2019 2018 Total compensation of key management personnel Short-term employment benefits 10.5 15.8 18.2 Contributions to defined contribution pension plans 0.3 0.5 0.5 Equity compensation benefits a 2.3 12.1 13.0 13.1 28.4 31.7 a As measured in accordance with IFRS 2. There were no other transactions with key management personnel during the years ended 31 December 2020, 2019 or 2018. Key management personnel comprises the Board and Executive Committee. Related party disclosures for associates and joint ventures are as follows: Associates Joint ventures Total 2020 2019 2018 2020 2019 2018 2020 2019 2018 Revenue from associates and joint ventures 1 10 9 — — 1 1 10 10 Other amounts owed by associates and joint ventures 11 3 1 — — — 11 3 1 Amounts owed to associates and joint ventures (4 ) (4 ) (2 ) — — — (4 ) (4 ) (2 ) The Group has provided a guarantee of $12m (2019: $12m) against the bank loan of one associate (see note 31) and has provided performance guarantees with a maximum pay-out The Group funds shortfalls in owner returns relating to the Barclay associate (see note 17). In addition, loans both to and from the Barclay associate of $237m (2019: $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 0.8% in 2020 (2019: 2.1%)) and presented net in the Group income statement.

System Fund

System Fund	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
System Fund	33. System Fund System Fund revenues comprise: 2020 $m 2019 2018 Assessment fees and contributions received from hotels 490 1,036 979 Loyalty programme revenues, net of the cost of point redemptions 275 337 254 765 1,373 1,233 System Fund expenses include: 2020 $m 2019 2018 Marketing 109 461 427 Payroll costs (note 4) 242 313 347 Depreciation and amortisation 62 54 49 Impairment loss on financial assets (note 18) 24 12 11 Other impairment charges 41 — —

Group companies

Group companies	12 Months Ended
	Dec. 31, 2020
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 2020 are disclosed below. Unless otherwise stated, the ownership interest disclosed comprises either ordinary shares, certificated or un-certificated Fully owned subsidiaries 24th Street Operator Sub, LLC (k) 36th Street IHG Sub, LLC (k) 426 Main Ave LLC (k) 46 Nevins Street Associates, LLC (k) 2250 Blake Street Hotel, LLC (k) Allegro Management LLC (k) Alpha Kimball Hotel LLC (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 (cj) Bristol Oakbrook Tenant Company (k) Cambridge Lodging LLC (k) Capital Lodging LLC (k) CF Irving Owner, LLC (k) CF McKinney Owner, LLC (k) CF Waco Owner, LLC (k) Compañía Inter-Continental De Hoteles El Salvador SA (n) Crowne Plaza LLC (k) Cumberland Akers Hotel LLC (k) Dunwoody Operations, Inc. (k) Edinburgh George Street Hotel OpCo Ltd (n) Edinburgh IC Limited (cr) EVEN Real Estate Holding LLC (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) H.I. Soaltee Management Company Ltd (ac) HI Sugarloaf, LLC (ci) Hale International Ltd. (ct) 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 (k) Holiday Hospitality Franchising, LLC (k) Holiday Inn Mexicana S.A. de C.V. (ab) Holiday Inns (China) Ltd (ac) Holiday Inns (Courtalin) Holding (x) Holiday Inns (Courtalin) SAS (x) Holiday Inns (England) Limited (n) Holiday Inns (Germany), LLC (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 (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 (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 (Marseille) SAS (x) IHG (Myanmar) Ltd (ah) IHG (Thailand) Limited (aj) IHG Amsterdam Management BV (p) IHG Bangkok Ltd (ct) IHG Brasil Administracao de Hoteis e Servicos Ltda (ak) IHG Civ Holding Co-Investment IHG Civ Holding Main Fund, LLC (k) IHG Commission Services SRL (co) IHG Community Development, LLC (ci) IHG de Argentina SA (al) IHG ECS (Barbados) SRL (co) IHG Franchising Brasil Ltda (bd) IHG Franchising DR Corporation (k) IHG Franchising, LLC (k) IHG Hotels (New Zealand) Limited (an) IHG Hotels Limited (n) IHG Hotels Management (Australia) Pty Limited (b) (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 (as) IHG Management (Netherlands) B.V. (p) IHG Management d.o.o. Beograd (cc) IHG Management MD Barclay Sub LLC (cj) IHG Management SL d.o.o (bo) IHG Mexico Operaciones SA de CV (ab) IHG Orchard Street Member, LLC (k) IHG Peru SRL (dd) IHG PS Nominees Limited (n) IHG Sermex SA de CV (ab) IHG Systems Pty Ltd (b) (aa) IHG Szalloda Budapest Szolgaltato Kft. (at) IHG Technology Solutions LLC (k) IND East Village SD Holdings, LLC (k) InterContinental Berlin Service Company GmbH (au) InterContinental (Branston) 1 Limited (c) (n) InterContinental (PB) 1 (n) 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 (b) (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) Ltd. (bb) InterContinental Hotels Group Customer Services Limited (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, LLC (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 Management Montenegro d.o.o. (ce) 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 Holdings, LLC (k) KG Benefits LLC (k) KG Gift Card Inc. (bz) KG Liability LLC (k) KG Technology, LLC (k) KHP Washington Operator LLC (k) KHRG 11th Avenue Hotel LLC (k) KHRG 851 LLC (k) KHRG Aertson LLC (k) KHRG Alexis, LLC (k) KHRG Allegro, LLC (k) KHRG Argyle, LLC (k) KHRG Austin Beverage Company, LLC (k) KHRG Baltimore, LLC (k) KHRG Born LLC (k) KHRG Boston Hotel, LLC (k) KHRG Bozeman LLC (k) KHRG Buckhead LLC (k) KHRG Canary LLC (k) KHRG Cayman LLC (k) KHRG Cayman Employer Ltd. (k) KHRG Dallas LLC (k) KHRG Dallas Beverage Company LLC (k) KHRG DC 1731 LLC (k) KHRG DC 2505 LLC (k) KHRG Employer, LLC (k) KHRG Goleta LLC (k) KHRG Gray LLC (k) KHRG Gray U2 LLC (k) KHRG Huntington Beach LLC (k) KHRG Key West LLC (k) KHRG King Street, LLC (k) Fully owned subsidiaries KHRG La Peer LLC (k) KHRG Miami Beach LLC (k) KHRG Muse LLC (k) KHRG New Orleans LLC (k) KHRG NPC LLC (k) KHRG Palladian LLC (k) KHRG Palomar Phoenix LLC (k) KHRG Philly Monaco LLC (k) KHRG Pittsburgh LLC (k) KHRG Porsche Drive LLC (k) KHRG Reynolds LLC (k) KHRG Riverplace LLC (k) KHRG Sacramento LLC (k) KHRG Savannah LLC (k) KHRG Schofield LLC (k) KHRG SFD LLC (k) KHRG SF Wharf LLC (k) KHRG SF Wharf U2 LLC (k) KHRG South Beach LLC (k) KHRG State Street LLC (k) KHRG Sutter LLC (k) KHRG Sutter Union LLC (k) KHRG Taconic LLC (k) KHRG Tariff LLC (k) KHRG Texas Hospitality, LLC (k) KHRG Texas Operations, LLC (k) KHRG Tryon LLC (k) KHRG Vero Beach, LLC (k) KHRG Vintage Park LLC (k) KHRG VZ Austin LLC (k) KHRG Wabash LLC (k) KHRG Westwood, LLC (k) KHRG Wilshire LLC (k) Kimpton Hollywood Licenses LLC (k) Kimpton Hotel & Restaurant Group, LLC (k) Kimpton Phoenix Licenses Holdings LLC (k) Louisiana Acquisitions Corp. (k) Luxury Resorts and Spas (France) SAS (dc) Manchester Oxford Street Hotel OpCo Limited (n) Mercer Fairview Holdings LLC (k) Met Leeds Hotel OpCo Limited (n) MH Lodging LLC (k) Oxford Spires Hotel OpCo Limited (n) Oxford Thames Hotel OpCo Limited (n) PML Services LLC (as) Pollstrong Limited (n) Powell Pine, Inc. (k) Priscilla Holiday of Texas, Inc. (cl) PT Regent Indonesia (bh) PT SC Hotels & Resorts Indonesia (bh) Raison d’Etre Holdings (BVI) Limited (v) Raison d’Etre Services (BVI) Limited (v) Raison d’Etre Spas, LLC (k) Raison d’Etre Spas, Sweden AB (db) 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 (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 (cb) Semiramis for training of Hotel Personnel and Hotel Management SAE (ch) SF MH Acquisition LLC (k) 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) Six Senses Americas IP LLC (k) Six Senses Capital Pte. Ltd (ay) Six Senses North America Management LLC (k) SLC Sustainable Luxury Cyprus Limited (cs) Solamar Lodging LLC (k) Southern Pacific Hotels Properties Limited (v) SPHC Management Ltd. (bq) St David’s Cardiff Hotel OpCo Limited (n) Sustainable Luxury Holdings (BVI) Limited (v) Sustainable Luxury Lanka Pvt. Ltd (cv) Sustainable Luxury Maldives Private Limited (cw) Sustainable Luxury Mauritius Limited (cx) Sustainable Luxury Services (BVI) Limited (v) Sustainable Luxury Singapore Private Limited (ai) Sustainable Luxury UK Limited (cy) Sustainable Luxury USA Limited (cz) 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) Vista Rockville FF&E, LLC (as) 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% IHG ANA Hotels Group Japan LLC (74.66%) (ar) IHG ANA Hotels Holdings Co., Ltd. (66%) (ar) Regent Hospitality Worldwide, Inc. (51%) (bt) Sustainable Luxury Holding (Thailand) Limited (49%) (c) (j) (cu) Sustainable Luxury Hospitality (Thailand) Limited (49%) (c) (j) (cu) Sustainable Luxury Management (Thailand) Limited (49%) (c) (j) (cu) Sustainable Luxury Operations (Thailand) Ltd (99.98%) (j) (cu) Universal de Hoteles SA (9.99%) (j) (bj) World Trade Centre Montreal Hotel Corporation (74.11%) (bl) Associates, joint ventures and other 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. (16.15%) (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) EDG Alpharetta EH LLC (0%) (d) (h) (r) Gestion Hotelera Gestel, C.A. (50%) (c) (h) (ba) Groups360 LLC (13.05%) (h) (k) H.I. Soaltee Hotel Company Private Ltd (26%) (br) Inter-Continental Hotels Saudi Arabia Limited (40%) (bs) NF III Seattle, LLC (25%) (g) (r) NF III Seattle Op Co, LLC (25%) (g) (r) Nuevas Fronteras S.A. (23.66%) (cd) President Hotel & Tower Co Ltd. (30%) (bu) Shanghai Yuhuan Industrial Development Co., Ltd (1%) (da) Sustainable Luxury Gravity Global Private Limited (51%) (h) (de) SURF-Samui Pte. Ltd (49%) (ay) 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)  8% cumulative preference shares (e)   1 4 (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 (j) Minority interest relates to one or more individual shareholders who are employed or were previously employed by the entity Registered addresses (k)   3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA (l) 205 Powell Place, 37027 Brentwood, TN 37027, USA (m) Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (n)   Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK (o)   333 Bay Street, Suite 400, Toronto M5H 2R2, Ontario, Canada (p)   Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands (q)   Alameda Jau 536, Suite 3s-A, 01420-000 (r)   The Corporation Trust Centre, 1209 Orange Street, Wilmington, DE 19801, USA (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)   Flemming House, Wickhams Cay, P.O.Box 662, 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 SAR (ad)  Rond-Point Robert Schuman 11, 1040 Brussels, Belgium (ae)  QBC 4 – Am Belvedere 4, 1100, Vienna, Austria (af) Avenida da Republica, no 52 – 9, 1069 – 211, Lisbon, Portugal (ag)  24, Rusakovskaya Str., Moscow 107014, Russian Federation (ah)  No. 84, Pan Hlaing Street, Unit #1, Level 8, Uniteam Marine Office Building, Sanchuang Township, Yangon, Myanmar (ai)  230 Victoria Street, #13-00 (aj)  973 President Tower, 7th Floor, Units 7A, 7F, 7G and 7H, Ploenchit Road, Khwaeng Lumpini, Khet Pathumwan, Bangkok Metropolis, 10330, Thailand (ak)  Alameda Jau 536, Suite 3S-B, 01420-000 (al)  Avenida Cordoba 1547, piso 8, oficina A, Buenos Aires, Argentina (am) The Phoenix Centre, George Street, Belleville St. Michael, Barbados (an)  Level 10, 2 Commerce Street, Auckland Central, Auckland 1000, 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, (ar) 20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, (as)  2 Wisconsin Circle #700, Chevy Chase, MD 20815, USA (at)  1052 Budapest, Apáczai Csere János u. 12 – 14A, Hungary (au)  Budapester Str. 2, 10787 Berlin, Germany (av)  Koenigsallee 59, D-40215, (aw) Alameda Jau 536, Suite 3S-E, 01420-000 (ax)  1980 Pérodeau Street, Vaudreuil-Dorion J7V 8P7, Quebec, Canada (ay)  168 Robinson Road, #16-01 (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, 01420-000 (bd)  Alameda Jau 536, Suite 3S-D, 01420-000 (be)  Viale Monte Nero n.84, 20135 Milano, Italy (bf)  Thurn-und-Taxis-Platz (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, (bi) Primmer Piper Eggleston & Cramer PC, 30 Main St., Suite 500, P.O. Box 1489, Burlington, VT 05402-1489, USA (bj) Calle 49, Sur 45 A 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)  37A Professor Fridtjof Nansen Street, 5th Floor, District Sredets, Sofia, 1142, 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 (bx)  Eski Büyükdere Cd. Park Plaza No:14 K:4 Maslak – Sarıyer, Istanbul, Turkey (by)  Paseo de Recoletos 37 – 41, 28004 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)  Two Snowhill Snow Hill Queensway Birmingham B4 6GA (cc)  Krunska 73, Beograd, 11000, Serbia (cd)  Moreno 809 2 Piso, Buenos Aires, Argentina (ce)  Bulevar Svetog Petra Cetinjskog 149 – 81000 Podgorica, Montenegro (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, (ci)  2985 Gordy Parkway, 1st Floor, Marietta, GA 30066, USA (cj)  600 Mamaroneck Avenue #400, 10528 Harrison, NY 10528, USA (ck)  8275 South Eastern Avenue #200, Las Vegas, NV 89123, USA (cl)  5444 Westheimer #1000, Houston, TX 77056, USA (cm) 23/6 D. Anhaght Str., Yerevan, 0069, Armenia (cn)  Generation Park Z – ul. Towarowa 28, 00-839 (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 (cr) C/O BDO LLP, 4 Atlantic Quay, 70 York Street, Glasgow G2 8JX, UK (cs)  ATS Services Limited, Capital Center, 9th Floor, 2-4 (ct)  Start Chambers, Wickham’s Cay II, P.O. Box 2221, Road Town, Tortola, VG1110, British Virgin Islands (cu)  57, 9th Floor, Park Ventures Ecoplex, Unit 902-904, (cv)  Shop No. L3-6, (cw) Premier Chambers, M.Lux Lodge, 1st Floor, Orchid Magu, Male, Republic of Maldives (cx)  Venture Corporate Services (Mauritius) Ltd, Level 3, Tower 1, Nexteracom Towers, Cybercity, Ebene, Mauritius (cy)  Berg Kaprow Lewis LLP, 35 Ballards Lane, DX 57284 Finchley 2, London, N3 1XW, UK (cz)  251 Little Falls Drive, Wilmington, DE19808, USA. (da)  1st Floor, No.68, Zhupan Road, Zhuqiao Town, Pudong New Area, Shanghai, China (db)  Grevgatan 13, 11453 Stockholm, Sweden (dc)  95 Blvd. Berthier, 75017 Paris, France (dd)  Bernardo Monteagudo 201, 15076, Lima, Peru (de)  B-11515

Accounting Polices (Policies)

Accounting Polices (Policies)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Basis of preparation	Basis of preparation The Consolidated Financial Statements of IHG have been prepared on a going concern basis (see below) and under the historical cost convention, except for assets and liabilities measured at fair value under relevant accounting standards. The Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (‘IFRSs’) as issued by the IASB and with IFRSs adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the European Union and with international accounting standards as applied in accordance with the provisions of the Companies Act 2006. IFRSs adopted pursuant to Regulation (EC) No 1606/2002 as it applies in the European Union differ in certain respects from IFRSs as issued by the IASB. However, the differences have no impact on the Consolidated Financial Statements for the years presented.
Going Concern	Going concern The impact of the Covid-19 The Group’s fee-based over on prior year levels. The Group has also taken actions to reduce costs for owners and support them in managing their cash flows. Combined, these actions resulted in the Group mitigating the significant reduction in fee revenue and System Fund assessment fees to generate a free cash flow in the year of $29ma. The Group has taken steps to strengthen its liquidity, including agreeing amendments of existing covenants on its syndicated and bilateral revolving credit facilities (‘the bank facilities’) until December 2022 and issuing £600m commercial paper under the UK’s Covid Corporate Financing Facility (‘CCFF’) which is repayable in March 2021. The covenant amendment agreements introduce a minimum liquidity covenant of $400m tested at half year and full year up to and including 31 December 2022. Minimum liquidity includes undrawn amounts from the bank facilities. The leverage ratio and interest cover covenants have been waived at June 2021 and December 2021. The covenants at June 2022 have been amended to require less than 7.5x for the leverage ratio and greater than 1.5x for interest cover (see note 24). The maturities of the bank facilities have also been extended to September 2023. In October 2020 the Group issued two new bonds, a four-year €500m 1.625% bond and an eight-year £400m 3.375% bond. At the same time, a tender offer was completed on the £400m 3.875% November 2022 bond and £227m was repaid early from the new bond proceeds. These actions have increased the Group’s liquidity, extended its debt maturity profile and reduced the Group’s overall average cost of bond financing. a Definitions for Non-GAAP measures can be found on pages 47 to 51. Reconciliations of these measures to the most directly comparable line items within the Group Financial Statements can be found on pages 212 to 216. As at 31 December 2020 the Group had total liquidity of $2,925m, comprising $1,350m of undrawn bank facilities and $1,575m of cash and cash equivalents (net of overdrafts and restricted cash). A period of 18 months has been used, from 1 January 2021 to 30 June 2022, to complete the going concern assessment. There remains unusually limited visibility on the pace and scale of market recovery and therefore there are a wide range of possible planning scenarios over the going concern period. In adopting the going concern basis for preparing these financial statements the Directors have considered a scenario (the ‘Base Case’) which is based on a gradual improvement in demand during 2021 as vaccines become more widely available, and a steady but gradual improvement to the end of 2023 by when RevPAR is expected to reach 90% of 2019 levels. Also, it has been assumed that the CCFF is repaid at maturity in March 2021. There are no other debt maturities in the period under consideration. The assumptions applied in the going concern assessment are consistent with those used for Group planning purposes and for impairment testing (see further detail on page 135). Under this scenario, the Group is forecast to generate positive cash flows over the 18-month The Directors have also reviewed a ‘Downside Case’ scenario which assumes a slower impact from vaccine rollout and is based on the performance of the second half of 2020 continuing throughout 2021, with the recovery to 2019 levels starting in 2022. Under this scenario, the Group is also forecast to generate a positive cash flow over the 18-month In the Downside Case, the Group has substantial levels of existing cash reserves available (approximately $800m at 30 June 2022) and is not expected to draw on the bank facilities. These cash reserves would increase after the additional actions are taken as described above. The Directors reviewed a reverse stress test scenario to determine how much additional RevPAR downside could be absorbed before utilisation of the bank facilities would be required. The Directors concluded that the outcome of this reverse stress test showed that it was very unlikely the bank facilities would need to be drawn. The leverage and interest cover covenant tests at 30 June 2022, the last day of the assessment period, have been considered as part of the Base Case and Downside Case scenarios. However, as the bank facilities are unlikely to be drawn even in a scenario significantly worse than the downside scenario, the Group does not need to rely on the additional liquidity provided by the bank facilities to remain a going concern. This means that in the event the covenant test was failed, the bank facilities could be cancelled by the lenders but it would not trigger a repayment demand or create a cross-default risk. In the event that a further covenant amendment was required, the Directors believe it is reasonable to expect that such an amendment could be obtained based on prior experience in negotiating the 2020 amendments. The Group also has alternative options to manage this risk including raising additional funding in the capital markets. Having reviewed these scenarios, the Directors have a reasonable expectation that the Group has sufficient resources to continue operating until at least 30 June 2022 and there are no material uncertainties that may cast doubt on the Group’s going concern status. Accordingly, they continue to adopt the going concern basis in preparing the Financial Statements.
Change in accounting policy	Change in accounting policy 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 within a dedicated trust. The Group has reassessed the accounting judgement for this plan which was previously not consolidated based on a control analysis as disclosed in the Group’s prior year financial statements. The Group has revisited the judgement regarding the extent of its control over the plan by placing more weighting on some of the Group’s legal rights and, giving consideration to both IFRS 10 ‘Consolidated Financial Statements’ and IAS 19 ‘Employee Benefits’, the Group has changed its accounting policy and has recognised the related assets and liabilities on the balance sheet (see note 25). The Group’s obligation to employees under the plan is limited to the fair value of assets held by the plan and so the assets and liabilities are valued at the same amount, with no net impact on profit or loss. The effect on the Consolidated Financial Statements is the recognition and presentation of deferred compensation plan investments of $236m (2019: $218m, 2018: $193m) and matching deferred compensation plan liabilities. There is no net impact on the comparative income statements, nor would there have been any net impact on the Group income statement in earlier periods.
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 (loss)/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
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 of assets and liabilities at the date of the Consolidated Financial Statements, or the reported amounts of revenues and expenses during the reporting period, or could do so within the next financial year. Judgements System Fund 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 System and hotel loyalty programme. Assessments are generally levied as a percentage of hotel revenues. The Fund is not managed to generate a profit or loss for IHG over the longer term, but is managed for the benefit of the IHG System with the objective of driving revenues for the hotels in the System. In relation to marketing and reservation services, the Group’s performance obligation under IFRS 15 ‘Revenue from Contracts with Customers’ is determined to be the continuous performance of the services rather than the spending of the assessments received. Accordingly, assessment fees are recognised as hotel revenues occur, Fund expenses are charged to the Group income statement as incurred and no constructive obligation is deemed to exist under IAS 37 ‘Provisions, Contingent Liabilities and Contingent Assets’. Accordingly, no liability is recognised relating to the balance of unspent funds. No other critical judgements have been made in applying the Group’s accounting policies. Estimates Management consider that critical estimates and assumptions are used in the areas described below. Estimates and assumptions are evaluated by management using historical experience and other factors believed to be reasonable based on current circumstances. Loyalty The hotel loyalty programme, IHG Rewards, enables members to earn points, funded through hotel assessments, during each qualifying stay at an IHG branded hotel and consume points at a later date for free accommodation or other benefits. The Group recognises deferred revenue in an amount that reflects IHG’s unsatisfied performance obligations, valued at the stand-alone selling price of the future benefit to the member. The amount of revenue recognised and deferred is impacted by ‘breakage’. On an annual basis the Group engages an external actuary who uses statistical formulae to assist in the estimate of the number of points that will never be consumed (‘breakage’). Significant estimation uncertainty exists in projecting members’ future consumption activity and how this may be impacted by Covid-19. Covid-19 pre-crisis the longer term. However, if the outcome of these actions is different to expectations or member behaviour changes significantly during the recovery period, future breakage estimates could increase or decrease. At 31 December 2020, deferred revenue relating to the loyalty programme Based on the conditions existing at the balance sheet date, a one percentage point decrease/increase in the breakage estimate relating to earned points would increase/reduce this liability by $50m. Actuarial gains and losses would correspondingly adjust the amount of System Fund revenues recognised and deferred revenue in the Group statement of financial position. Impairment of non-current During 2020, Covid-19 The impact of this trading downturn on the Group was considered a trigger for impairment testing of all non-current non-groups Non-current North America hotels An impairment charge of $35m was recognised in the year on property, plant and equipment relating to three premium-branded hotels in North America. The recoverable amount was measured at value in use, using a discounted cash flow approach that measures the present value of projected income flows (over a 10-year pre-tax 11.0%-12.0% 7.5%-9.0% The sensitivity to the key assumptions is as follows: • A slower recovery aligned with the Downside Case described on page 133 • A RevPAR recovery over a four-year period (one year faster than the Base Case assumption) would have reduced the impairment charge by $9m; and • A one percentage point increase/decrease in both the discount rate and terminal capitalisation rate used would have resulted in a higher/lower impairment charge of $6m/$8m respectively. UK portfolio The trading conditions relating to the UK portfolio are described in note 6. An impairment charge of $50m was recognised during the year on property, plant and equipment in the UK leased hotels. The recoverable amount was measured at value in use, using a discounted cash flow approach. The key assumptions are 2021 revenues and profits, which are based on hotel budgets. For the purposes of impairment testing it is assumed that the landlord will exercise a termination right such that the current leases end in 2022 and that the hotels remain loss-making over this period. On this basis, the recoverable amount of the property, plant and equipment tested for impairment was assessed as $nil. Estimated future cash flows were discounted at a pre-tax There is no downward sensitivity to the key assumptions as the value of non-current Contingent purchase consideration in relation to the UK portfolio comprises the above-market element of the expected lease payments to the landlord and includes variable rentals which are based on hotel performance. A fair value gain of $21m was recorded in the year arising from a reduction in variable rentals payable, which reduced the value of contingent consideration to $nil. As above, there is no significant sensitivity to changes in the key assumptions used. Information on the fair value calculation is included in note 25. Given the materiality of the items and the fact that the same underlying cash flows have been used to test for impairment and to measure the fair value of contingent purchase consideration, they have been classified as exceptional items (see note 6). US corporate headquarters As a response to workplace efficiency studies conducted in 2019, the reorganisation completed in 2020 (see note 6) and the anticipated impact of Covid-19 The recoverable amount was measured at fair value less costs of disposal, which is considered to be equivalent to value in use. The key assumptions are the time taken to successfully sublet the whole space (over 2021-2023) and sublease rentals per square foot. A pre-tax The sensitivity to the key assumptions is as follows: • An additional vacancy period of 12 months would result in a higher impairment charge of $4m; • Subletting all floors by the end of 2021 would result in a lower impairment charge of $1m; and • A decrease/increase of 8% in sublease rentals per square foot would have resulted in a higher/lower impairment charge of $2m. $ 37 13 6 7 Barclay associate An impairment charge of $13m has been recognised in 2020. The recoverable amount of the investment has been measured at 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 pre-tax The sensitivity to the key assumptions is as follows: • A slower RevPAR recovery over a four to five-year period would have increased the impairment charge by $12m; • A quicker RevPAR recovery over a two to three-year period would have reduced the impairment charge by $11m; • A one percentage point increase/decrease in the discount rate used would have resulted in a $7m higher/lower impairment charge; and • A one percentage point increase/decrease in the terminal capitalisation rate used would have resulted in a higher/lower impairment charge of $8m/$11m respectively. The impairment charge is presented net of a $4m fair value gain on a put option over part of the Group’s investment in the associate given the interaction between the value of the option and the value of the associate investment. The investment value and option value are presented separately in the Group statement of financial position; the put option value of $4m is presented within derivative financial instruments. The put option has been valued as the excess of the amount receivable under the option (which is based on the Group’s capital invested to date) over fair value, as calculated for impairment testing and described above. The interaction between the associate value and the option results in 75% of any decrease in the fair value of the associate being offset by an equivalent increase in the value of the put option. Applying the sensitivities above, any increase in the value of the associate would reduce the put option value to $ nil Six Senses management agreements An impairment charge of $41m was recognised during the year on the Six Senses management agreements acquired in 2019. The key assumption is RevPAR growth (forecast as detailed on page 135). Cash flows beyond the five-year period are extrapolated using a long-term growth rate of 2.0 3 pre-tax 8.5 14.7 5 33 3 There is no significant downside sensitivity as the contracts are valued at $3m. The upside sensitivity to the key assumption is as follows: • A RevPAR recovery over a four-year period (one year faster than the Base Case assumption) would have reduced the impairment charge by $2m. InterContinental Boston No impairment of property, plant and equipment and right-of-use pre-tax The sensitivity to the key assumptions is as follows: • A slower recovery aligned with the Downside Case described on page 133 • A one percentage point increase in the discount rate used would have resulted in an impairment charge of $32m. Trade deposits and contract assets relating to Service Properties Trust Impairment of trade deposits and loans (included within other financial assets on the Group statement of financial position) , , non-interest-bearing Covid-19 Other non-current The impairment testing of the Kimpton management contract portfolio is no longer considered to be a significant estimate as the remaining carrying value is not significant and is not materially sensitive to changes in key assumptions. Details of impairment testing on other non-current Asset type Note Goodwill and brands 13 Software 13 Management agreements 13 Property, plant and equipment 14 Right-of-use 15 Investments in associates 16 Trade deposits and loans 17 Contract costs 3 Contract assets 3 Expected credit losses Occupancy levels have improved since the peak of the pandemic, but remain significantly lower than prior years. As such, cash inflows to hotel owners have been reduced. The Group has undertaken a number of actions to support the liquidity of hotel owners, including the waiver of certain fees, extended credit terms and, where appropriate, the use of payment plans. In comparison to the prior year, the Group has experienced an increase in ‘days sales outstanding’ and a reduction in cash collection. These factors, taken together with limited forward visibility on the pace and scale of market recovery, result in an increased level of uncertainty in calculating expected credit losses (see note 18). The sensitivity of the amounts provided is as follows: • The provision equates to 20% of gross debt, with each one percentage point change resulting in a $4m change to the provision; • A 10% change in the expected collection rate for amounts provided relating to hotel owners subject to payment plans or identified as distressed would result in a $2m change in the provision; and • A 10% collection rate of amounts over 180 days would reduce the provision by $8m.
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 Group 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.
Business combinations and goodwill	Business combinations and goodwill On the acquisition of a business, identifiable assets acquired and liabilities assumed 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 144 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 purchase consideration is measured at fair value on the date of acquisition and is re-measured Payments of contingent purchase consideration reduce the balance sheet liability. The portion of each payment relating to the original estimate of the fair value of the contingent purchase consideration on acquisition is reported within cash flow from investing activities in the Group statement of cash flows and the portion of each payment relating to the increase or decrease in the liability since the acquisition date is reported within cash flow from operations. 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. 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 agreements Management agreements acquired as part of a business combination are initially recorded at the fair value attributed to those contracts on acquisition. The value of management agreements is amortised on a straight-line basis over the contract lives, including any extension periods at the Group’s option. Software Acquired and internally developed software are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Following initial recognition, the asset is carried at cost less any accumulated amortisation and accumulated impairment losses. Costs are generally amortised over estimated useful lives of three to five years on a straight-line basis with the exception of the Guest Reservation System which is amortised over 10 years (see page 167). Internally generated development costs are capitalised and amortised over the estimated useful life of the asset when all of the following can be demonstrated: the ability and intention to complete the project; that the completed software will generate probable future economic benefits; the availability of adequate technical, financial and other resources to complete the project; and the ability to measure the expenditure. Costs incurred in the research phase before the above criteria are met are expensed.
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 – over a maximum of 50 years; and • Fixtures, fittings and equipment – three to 25 years. All depreciation is charged on a straight-line basis. Residual value is reassessed annually.
Leases	Leases On inception of a contract, the Group assesses whether it contains a lease. A contract contains a lease when it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The right to use the asset and the obligation under the lease to make payments are recognised in the Group statement of financial position as a right-of-use Lease contracts may contain both lease and non-lease non-lease The right-of-use Right-of-use Right-of-use re-measurement The lease liability is initially measured at the present value of the lease payments to be made over the lease term. The lease payments include fixed payments (including ‘in-substance ‘In-substance The lease term includes periods subject to extension options which the Group is reasonably certain to exercise and excludes the effect of early termination options where the Group is reasonably certain that it will not exercise the option. Minimum lease payments include the cost of a purchase option if the Group is reasonably certain it will purchase the underlying asset after the lease term. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for lease payments made. In addition, the carrying amount of lease liabilities is re-measured ‘in-substance Variable lease payments that do not depend on an index or a rate are recognised as an expense in the period over which the event or condition that triggers the payment occurs. The Group has opted not to apply the lease accounting model to intangible assets, leases of low-value Subleases of the Group’s assets are classified as operating leases when the risks and rewards of ownership are not substantially transferred to the sub-lessee. Lease payments are presented as follows in the Group statement of cash flows: • Short-term lease payments, payments for leases of low-value • Payments for the interest element of recognised lease liabilities are included in ‘interest paid’ within cash flows from operating activities; and • Payments for the principal element of recognised lease liabilities are presented within cash flows from financing activities.
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. In determining the extent of power or significant influence, consideration is given to other agreements between the Group, the investee entity, and the investing partners, including any related management or franchise agreements and the existence of any performance guarantees. 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, applying consistent accounting policies. 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 Group income statement.
Impairment of non-financial assets	Impairment of non-financial Non-financial pre-tax With the exception of goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recognised impairment losses no longer exist or have decreased. A previously recognised impairment loss is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the impairment loss was recognised. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years.
Financial assets	Financial assets 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 (‘FVTPL’). Financial assets which are held to collect contractual cash flows and give rise to cash flows that are solely payments of principal and interest are subsequently measured at amortised cost. Interest on these assets is calculated using the effective interest rate method and is recognised in the Group income statement as financial income. The Group recognises a provision for expected credit losses for financial assets 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. Where there has been a significant increase in credit risk since initial recognition, provision is made for credit losses expected over the remaining life of the asset. The Group has elected to irrevocably designate equity investments as FVOCI when they meet the definition of equity 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 Group income statement. On disposal of equity investments, any related balance within the fair value reserve is reclassified to retained earnings. Dividends from equity investments classified as FVOCI are recognised in the Group income statement as other operating income when the dividend has been declared, when receipt of the funds is probable, and when the dividend is not a return of invested capital. Equity instruments classified as FVOCI are not subject to impairment assessment. Financial assets measured at FVTPL include money market funds and other financial assets which do not have a fixed date of repayment.
Trade receivables	Trade receivables Trade receivables are recognised initially at fair value and subsequently measured at amortised cost. A provision for impairment is made for lifetime expected credit losses. The Group has established a provision matrix that is based on its historical credit loss experience by region and number of days past due. Adjustments are made where management’s expectations of credit losses change. Trade receivables are written off once determined to be uncollectable.
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. Cash and cash equivalents may include amounts which are subject to regulatory or other contractual restrictions and not available for general use by the Group. Cash balances are classified as other financial assets when subject to a specific charge or contractually ring-fenced for a specific purpose, such that the Group does not control the circumstances or timing of its release.
Money market funds	Money market funds Money market funds are held at FVTPL, with distributions recognised in financial income.
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. Borrowings are classified as non-current period-end
Finance costs	Finance costs Financial income and expenses comprise income and charges on the Group’s financial assets and liabilities and related hedging instruments. Finance charges relating to bank and other borrowings, including transaction costs and any discount or premium on issue, are recognised in the Group income statement using the effective interest rate method. In the statement of cash flows, interest paid and received is presented within cash from operating activities, including any fees and discounts on issuance or settlement of borrowings. Borrowing costs attributable to the acquisition or development of assets that necessarily take a substantial period of time to prepare for their intended use are capitalised as part of the asset cost. Capitalised interest paid is presented within investing activities in the statement of cash flows.
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 Group 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. Interest paid reported within the Group statement of cash flows includes interest paid on the Group’s bonds, including the effect of the related derivative financial instruments. Cash flow hedges Financial instruments are designated as cash flow hedges when they hedge exposure to variability in cash flows that are attributable to either a highly probable 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 Group income statement, within financial expenses. Net investment hedges Financial instruments are designated 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 Group income statement.
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
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 In respect of litigation, provision is made when management consider it probable that payment may occur and the amount can be reliably estimated 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. 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 property, plant and equipment, intangible assets, application fees, contract costs, unrelieved tax losses, associates, gains rolled over into replacement assets, deferred compensation 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. 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. Otherwise, the assets and liabilities are not offset.
Retirement benefits	Retirement benefits Defined contribution plans Payments to defined contribution schemes are charged to the Group income statement as they fall due. Defined benefit plans 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 value of plan liabilities at the period-end The service cost of providing pension benefits to employees, together with the net interest expense or income for the year, is charged to the Group income statement within ‘administrative expenses’. Net interest is calculated by applying the discount rate to the defined benefit liability. 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 when 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.
Assets and liabilties held for sale	Assets and liabilities 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 of disposal. Depreciation and amortisation is not charged against assets classified as held for sale.
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.
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 for each annual period will be met, provided there is no expectation of a subsequent reversal of the revenue. Application and re-licensing Franchise and management agreements also contain a promise to provide technology support and network services to hotels. A monthly technology fee, based on either gross rooms revenues or the number of rooms in the hotel, is charged and recognised over time as these services are delivered. Technology fee income is included in Central revenue. Technical service fees are received in relation to design and engineering support provided prior to opening of certain hotel properties. These services are a distinct performance obligation and the fees are recognised as revenue over the pre-opening IHG’s global insurance programme provides coverage to managed hotels for risks such as US workers’ compensation, employee and general liability. Premiums are payable by the hotels to the third-party insurance provider. As some of the risk is reinsured by the Group’s captive insurance company (‘the Captive’), SCH Insurance Company, premiums paid from the third-party insurance provider to the Captive are recognised as revenue as premiums are earned. Contract assets Amounts paid to hotel owners to secure management and franchise agreements (‘key money’) are treated as consideration payable to a customer. A contract asset is recorded which is recognised as a deduction to revenue over the initial term of the contract. Where loans are provided to an owner the difference, if any, between the face and market value of the loan on inception is recognised as a contract asset. Typically, contract assets are not financial assets as they represent amounts paid by the Group at the beginning of a contract, and so are tested for impairment based on value in use rather than with reference to expected credit losses. Contract assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If carrying values exceed the recoverable amount determined by reference to estimated future cash flows discounted to their present value using a pre-tax In limited cases, the Group may provide performance guarantees to third-party hotel owners to secure management agreements. The expected value of payments under performance guarantees reduces the overall transaction price and is recognised as a deduction to revenue over the term of the contract. Contract costs Certain costs incurred to secure management and franchise agreements, typically developer commissions, are capitalised and amortised as an expense over the initial term of the related contract. These costs are presented as ‘contract costs’ in the Group statement of financial position. Contract costs are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If carrying values exceed the recoverable amount determined by reference to estimated future cash flows discounted to their present value using a pre-tax Revenue from owned, leased and managed lease 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 are recognised when the rooms are occupied and food and beverages are sold. Guest deposits received in advance of hotel stays are recorded as deferred revenue on the balance sheet. They are recognised as revenue along with any balancing payment from the guest when the associated stay occurs, or are returned to the customer in the event of a cancellation. Cost reimbursements In a managed property, the Group typically acts as employer of the general manager and, in some cases, 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 and other co-brand 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 System and hotel loyalty programme. The Fund also benefits from 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), 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 agreements, IHG receives assessment fees based on total qualifying hotel revenue from IHG Rewards 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. Revenue 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, which is adjusted to reflect actual experience up to the reporting date. 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-brand a) Arranging for the provision of future benefits to members who have earned points or free night certificates; b) Marketing services; and c) Providing the co-brand Revenue from a) and b) are reported within System Fund revenues. Prior to 1 January 2020, revenue from 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.
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
Fair value measurement	Fair value measurement The Group measures each of the following at fair value on a recurring basis: • Financial assets and liabilities at FVTPL; • Financial assets measured at FVOCI; and • Derivative financial instruments. Other assets are measured at fair value when impaired or remeasured on classification as held for sale 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 reassessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. Further disclosures on the particular valuation techniques used by the Group are provided in note 25. 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 their size, nature, or incidence so as to facilitate comparison with prior periods and to assess underlying trends in the financial performance of the Group and its reportable segments. In determining whether an event or transaction is exceptional, management considers quantitative as well as qualitative factors. Examples of exceptional items that meet the above definition and which have been presented as exceptional items in prior years include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals and reorganisation costs.
Presentational changes	Presentational changes The presentation of the Group income statement has been amended to include impairment loss on financial assets as a separate line item reflecting the increased size of such losses and therefore providing more reliable and relevant information for the users of the financial statements. Comparatives have been represented on a consistent basis.
New accounting standards	New accounting standards Adoption of new accounting standards From 1 January 2020, the Group has applied the amendments to: • IAS 1 and IAS 8 ‘Definition of Material’; • IFRS 3 ‘Definition of a Business’; • IFRS 9, IAS 39 and IFRS 7 ‘Interest Rate Benchmark Reform Phase 1’; • IFRS 16 ‘Covid-19 • References to the Conceptual Framework in IFRS Standards. None of these amendments have had a material impact on the Group’s reported financial performance or position. New standards issued but not yet effective In 2020, the IASB published ‘Interest Rate Benchmark Reform – Phase 2 – Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16’ with an effective date of 1 January 2021. From 1 January 2022, the Group will also apply the amendments to: • IAS 37 ‘Onerous Contracts: Cost of Fulfilling a Contract’; • IAS 16 ‘Property, Plant and Equipment: Proceeds before Intended Use’; and • Other existing standards arising from the Annual Improvements to IFRSs 2018 – 2020 cycle. The effective date for the Amendment to IAS 1 ‘Classification of Liabilities as Current or Non-Current’ 1 January 2023. There is no anticipated material impact for these amendments on the Group’s reported financial performance or position. The effective date for IFRS 17 ‘Insurance Contracts’ has been deferred to 1 January 2023. The Group has not yet determined the impact of this standard on the Group’s reported financial performance or position.
Government grants	Government grants Government grants are recognised where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. Government grants relating to costs are recognised on a systematic basis within the Group income statement as an offset to the costs which the grants are intended to compensate.

Segmental information (Tables)

Segmental information (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Information by Reportable Segment	The Group has four reportable segments reflecting its geographical regions and its Central functions: • Americas; • EMEAA; • Greater China; and • Central. Central functions include technology, sales and marketing, finance, human resources and corporate services; Central revenue arises principally from technology fee income. No operating segments have been aggregated to form these reportable segments. Management monitors the operating results of these reportable segments for the purpose of making decisions about resource allocation and performance assessment. Each of the geographical regions is led by its own Chief Executive Officer who reports to the Group Chief Executive Officer. The System Fund is not viewed as being part of the Group’s core operations as it is not managed to generate a profit or loss for IHG over the longer term. 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 Group Financial Statements, excluding System Fund and exceptional items. Group financing activities, fair value gains/(losses) on contingent purchase consideration and income taxes are managed on a Group basis and are not allocated to reportable segments. Revenue Year ended 31 December 2020 2019 2018 Americas 512 1,040 1,051 EMEAA 221 723 569 Greater China 77 135 143 Central 182 185 170 Revenue from reportable segments 992 2,083 1,933 System Fund revenues 765 1,373 1,233 Reimbursement of costs 637 1,171 1,171 Total revenue 2,394 4,627 4,337 (Loss)/profit Year ended 31 December 2020 2019 2018 Americas 296 700 673 EMEAA (50 ) 217 206 Greater China 35 73 70 Central (62 ) (125 ) (117 ) Operating profit from reportable segments 219 865 832 System Fund (102 ) (49 ) (146 ) Operating exceptional items (note 6) (270 ) (186 ) (104 ) Operating (loss)/profit (153 ) 630 582 Net finance expenses (140 ) (115 ) (96 ) Fair value gains/(losses) on contingent purchase consideration 13 27 (4 ) (Loss)/profit before tax (280 ) 542 482 Tax 20 (156 ) (132 ) (Loss)/profit for the year (260 ) 386 350 All items above relate to continuing operations. Operating profit from reportable segments includes $4m business interruption insurance proceeds and $4m favourable litigation settlement, both in the Americas region, and $3m gain on disposal of hotel assets in EMEAA. In 2019, included $10m business interruption insurance proceeds relating to the Americas region. These amounts are included in ‘other operating income’ in the Group income statement. Non-cash Year ended 31 December 2020 Americas EMEAA Greater China Central Group Depreciation and amortisation a 41 21 6 42 110 Share-based payments cost 7 3 2 7 19 Share of losses of associates and joint ventures 14 — — — 14 Year ended 31 December 2019 Americas EMEAA Greater Central Group Depreciation and amortisation a 44 25 5 42 116 Share-based payments cost 9 4 2 13 28 Share of losses/(gains) of associates and joint ventures 9 (6 ) — — 3 Year ended 31 December 2018 Americas EMEAA Greater Central Group Depreciation and amortisation a 46 17 7 45 115 Share-based payments cost 8 4 3 12 27 Share of losses/(gains) of associates and joint ventures 6 (5 ) — — 1 a Included in the $110m (2019: $116m, 2018: $115m) of depreciation and amortisation is $29m (2019: $32m, 2018: $27m) relating to cost of sales in owned, leased and managed lease hotels, and $81m (2019: $84m, 2018: $88m) relating to other assets. A further $62m (2019: $54m, 2018: $49m) of depreciation and amortisation was recorded within System Fund expenses. Capital expenditure Year ended 31 December 2020 Americas EMEAA Greater China Central Group Capital expenditure per management reporting 46 44 2 56 148 Contract acquisition costs (33 ) (29 ) (2 ) — (64 ) Timing differences and other adjustments 17 4 — (1 ) 20 Additions per the Group Financial Statements 30 19 — 55 104 Comprising additions to: Goodwill and other intangible assets 1 1 — 50 52 Property, plant and equipment 12 13 — 5 30 Investment in associates and joint ventures 17 — — — 17 Other financial assets — 5 — — 5 30 19 — 55 104 Year ended 31 December 2019 Americas EMEAA Greater Central Group Capital expenditure per management reporting 57 71 — 137 265 Goodwill — 4 — — 4 Contract acquisition costs (27 ) (35 ) — — (62 ) Timing differences and other adjustments 4 1 — (4 ) 1 Additions per the Group Financial Statements 34 41 — 133 208 Comprising additions to: Goodwill and other intangible assets — 4 — 104 108 Property, plant and equipment 19 29 — 29 77 Investment in associates and joint ventures 14 — — — 14 Other financial assets 1 8 — — 9 34 41 — 133 208
Summary of Geographical Information	Geographical information Year ended 31 December 2020 2019 2018 Revenue United Kingdom 77 265 151 United States 1,067 1,957 1,950 Rest of World 485 1,032 1,003 1,629 3,254 3,104 System Fund (note 33) 765 1,373 1,233 2,394 4,627 4,337 For the purposes of the above table, fee business, owned, leased and managed lease and reimbursable revenues are 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 2020 2019 Non-current United Kingdom 72 184 United States 1,487 1,632 Rest of World 700 847 2,259 2,663

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2020
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 2020 Americas EMEAA Greater Central Group Franchise and base management fees 452 93 61 — 606 Incentive management fees 5 14 16 — 35 Central revenue — — — 182 182 Revenue from fee business 457 107 77 182 823 Revenue from owned, leased and managed lease hotels 55 114 — — 169 512 221 77 182 992 System Fund revenues (note 33) 765 Reimbursement of costs 637 Total revenue 2,394 Year ended 31 December 2019 Americas EMEAA Greater Central Group Franchise and base management fees 840 247 87 — 1,174 Incentive management fees 13 90 48 — 151 Central revenue — — — 185 185 Revenue from fee business 853 337 135 185 1,510 Revenue from owned, leased and managed lease hotels 187 386 — — 573 1,040 723 135 185 2,083 System Fund revenues (note 33) 1,373 Reimbursement of costs 1,171 Total revenue 4,627 Year ended 31 December 2018 Americas EMEAA Greater Central Group Franchise and base management fees 835 227 94 — 1,156 Incentive management fees 18 93 49 — 160 Central revenue — — — 170 170 Revenue from fee business 853 320 143 170 1,486 Revenue from owned, leased and managed lease hotels 198 249 — — 447 1,051 569 143 170 1,933 System Fund revenues (note 33) 1,233 Reimbursement of costs 1,171 Total revenue 4,337
Summary of Information About Trade Receivables, Contract Assets, and Deferred Revenue	2020 2019 Trade receivables (note 18) 309 515 Contract assets 336 334 Deferred revenue (1,569 ) (1,564 )
Summary of Information About Contract Assets	2020 2019 At 1 January 334 290 Costs paid 74 64 Recognised as a deduction to revenue (25 ) (22 ) Impairment charges (53 ) — Repayments — (1 ) Exchange and other adjustments 6 3 At 31 December 336 334 Analysed as: Current 25 23 Non-current 311 311 336 334
Summary of Changes in Deferred Revenue	Loyalty Other co-brand $m Application & re-licensing $m Other Total At 1 January 2019 1,181 77 175 73 1,506 Acquisition of businesses — — — 2 2 Increase in deferred revenue 533 — 26 64 623 Recognised as revenue (481 ) (11 ) (25 ) (49 ) (566 ) Exchange and other adjustments — — (4 ) 3 (1 ) At 31 December 2019 1,233 66 172 93 1,564 Increase in deferred revenue 344 — 14 45 403 Recognised as revenue (332 ) (11 ) (20 ) (39 ) (402 ) Exchange and other adjustments — — — 4 4 At 31 December 2020 1,245 55 166 103 1,569 Analysed as: Current 376 11 22 43 452 Non-current 869 44 144 60 1,117 1,245 55 166 103 1,569 At 31 December 2019 Current 476 11 25 43 555 Non-current 757 55 147 50 1,009 1,233 66 172 93 1,564
Amounts Received and Not Yet Recognised Related to Performance Obligations	Amounts received and not yet recognised related to performance obligations that were unsatisfied at 31 December 2020 are as follows: 2020 2019 Expected timing of recognition Loyalty and co-brand Other Total Loyalty and co-brand Other Total Less than one year 387 65 452 487 68 555 Between one and two years 313 40 353 292 34 326 Between two and three years 249 29 278 176 30 206 Between three and four years 176 24 200 115 27 142 Between four and five years 73 22 95 79 27 106 More than five years 102 89 191 150 79 229 1,300 269 1,569 1,299 265 1,564
Movements in Contract Costs, Typically Developer Commissions	Movements in contract costs, typically developer commissions, are as follows: 2020 2019 At 1 January 72 60 Costs incurred 11 19 Amortisation (9 ) (7 ) Exchange and other adjustments 1 — At 31 December 75 72 Analysed as: Current 5 5 Non-current 70 67 75 72

Staff costs and Directors' re_2

Staff costs and Directors' remuneration (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Staff Costs	2020 2019 2018 Staff costs Wages and salaries 1,233 1,982 1,956 Social security costs 86 131 127 Pension and other post-retirement benefits: Defined benefit plans (note 27) 3 3 19 Defined contribution plans 36 64 63 1,358 2,180 2,165 Analysed as: Costs borne by IHG a 500 735 708 Costs borne by the System Fund b 242 313 347 Costs reimbursed 616 1,132 1,110 1,358 2,180 2,165
Summary of Average Number of Employees	2020 2019 2018 Average number of employees, including part-time employees Employees whose costs are borne by IHG: Americas 1,931 2,170 2,225 EMEAA 4,088 5,227 3,255 Greater China 314 339 324 Central 1,813 1,900 1,794 8,146 9,636 7,598 Employees whose costs are borne by the System Fund 4,686 4,800 5,214 Employees whose costs are reimbursed 15,980 22,207 22,518 28,812 36,643 35,330
Summary of Director's Emoluments	2020 2019 2018 Directors’ remuneration Base salaries, fees, performance payments and benefits 4.2 6.4 7.1

Auditor's remuneration paid t_2

Auditor's remuneration paid to Ernst & Young LLP (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Auditor's Remuneration Paid	2020 2019 2018 Audit of the Financial Statements a 3.0 3.0 3.3 Audit of subsidiaries 3.3 3.2 2.9 Audit-related assurance services 0.2 0.2 0.2 Other assurance services b 1.1 1.3 1.3 Other non-audit 0.1 0.1 0.1 7.7 7.8 7.8 a In 2018, included $0.4m of additional fees for specific procedures performed in relation to the implementation of new accounting standards. b Excludes fees of $0.2m which have not yet been incurred.

Exceptional items (Tables)

Exceptional items (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Exceptional Items [line items]
Summary of Exceptional Items	2020 2019 2018 Operating exceptional items: Cost of sales: Derecognition of right-of-use 18 — — Provision for onerous contractual expenditure (10 ) — — Reorganisation costs (4 ) — — 4 — — Other impairment charges: Goodwill — (49 ) — Property, plant and equipment (50 ) — — Right-of-use — (32 ) — (50 ) (81 ) — Operating exceptional items (46 ) (81 ) — Fair value gains on contingent purchase consideration (note 25) 21 38 — Exceptional items before tax (25 ) (43 ) —
Summary of tax impacts on exceptional items	The tax impacts of the exceptional items are shown in the table below: 2020 2019 2018 Current tax Deferred tax Current tax Deferred tax Current tax Deferred tax Derecognition of right-of-use — (4 ) — — — — Provision for onerous contractual expenditure — 2 — — — — Reorganisation costs 3 2 4 — 11 — Acquisition and integration costs 1 — — — 2 — Litigation — — — 6 5 — Pension settlement cost — — — — 5 1 Impairment of financial assets 4 2 — — — — Other impairment charges 6 37 — 18 — — Financial expenses — 3 — — — — Fair value gains on contingent purchase consideration — (4 ) — (6 ) — — Adjustments in respect of prior years a — — — (2 ) (2 ) — 14 38 4 16 21 1 Total current and deferred tax 52 20 22 a In 2019, related to a 2014 disposal. In 2018, related to the 2017 sale of a minority investment.
UK Portfolio [member]
Disclosure Of Exceptional Items [line items]
Summary of Exceptional Items	Note 2020 2019 2018 Operating exceptional items: Cost of sales: Derecognition of right-of-use (a)(h) 22 — — Gain on lease termination (b) 30 — — Provision for onerous contractual expenditure (h) (10 ) — — Reorganisation costs (c)(h) (8 ) — — 34 — — Administrative expenses: Reorganisation costs (c) (19 ) (20 ) (56 ) Acquisition and integration costs (d) (6 ) (7 ) (15 ) Litigation (e) (5 ) (28 ) (18 ) Pension settlement cost 27 — — (15 ) (30 ) (55 ) (104 ) Impairment loss on financial assets (f) (48 ) — — Other impairment charges: Goodwill (h) — (49 ) — Management agreements 13 (48 ) (50 ) — Property, plant and equipment 14, (h) (90 ) — — Right-of-use 15, (h) (16 ) (32 ) — Associates 16 (19 ) — — Contract assets 3 (53 ) — — (226 ) (131 ) — Operating exceptional items (270 ) (186 ) (104 ) Financial expenses (g) (14 ) — — Fair value gains on contingent purchase consideration (h) 21 38 — Exceptional items before tax (263 ) (148 ) (104 ) Tax on exceptional items (i) 52 20 22 Exceptional tax (j) — — 5 Tax 52 20 27 Operating exceptional items analysed as: Americas (118 ) (62 ) (36 ) EMEAA (128 ) (109 ) (12 ) Greater China (5 ) — (1 ) Central (19 ) (15 ) (55 ) (270 ) (186 ) (104 )

Finance costs (Tables)

Finance costs (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Financial Income and Expenses	2020 2019 2018 Financial income Financial income on deposits and money market funds 2 3 2 Interest income on loans and other assets 2 3 3 4 6 5 Financial expenses Interest expense on external borrowings 102 78 61 Interest expense on lease liabilities 37 41 39 Capitalised interest (1 ) (5 ) (5 ) Unwind of discount on deferred purchase consideration 1 1 1 Other charges a 5 6 5 144 121 101 Analysed as: Financial expenses before exceptional items 130 121 101 Exceptional financial expenses (note 6) 14 — — 144 121 101 a Other charges includes bank charges and non-bank

Tax (Tables)

Tax (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Tax on (loss)/Profit	Tax on (loss)/profit 2020 2019 2018 Current tax UK corporation tax at 19.00%: Current period — 5 10 Adjustments in respect of prior periods (2 ) 13 4 (2 ) 18 14 Foreign tax: Current period 43 154 95 Benefit of tax reliefs on which no deferred tax previously recognised (2 ) (2 ) (1 ) Adjustments in respect of prior periods (5 ) (11 ) (13 ) 36 141 81 34 159 95 Deferred tax Origination and reversal of temporary differences (35 ) 11 39 Changes in tax rates and tax laws (8 ) 2 1 Adjustments to estimated recoverable deferred tax assets a (14 ) (2 ) (2 ) Reduction in deferred tax expense by previously unrecognised deferred tax assets (1 ) — — Adjustments in respect of prior periods 4 (14 ) (1 ) (54 ) (3 ) 37 Income tax (credit)/charge for the year (20 ) 156 132 Analysed as tax relating to: Profit before exceptional items b 32 176 159 Exceptional items: Tax on exceptional items (note 6) (52 ) (20 ) (22 ) Exceptional tax (note 6) — — (5 ) (20 ) 156 132 a Represents a reassessment of the recovery of recognised and off-balance b Includes $41m (2019: $113m, 2018: $93m) in respect of US taxes.
Summary of Reconciliation of Tax Charge Including Gain on Disposal of Assets	Total a Before exceptional items b 2020 2019 2018 2020 2019 2018 % % % % % % Reconciliation of tax charge UK corporation tax at standard rate 19.0 19.0 19.0 19.0 19.0 19.0 Tax credits 0.5 (0.8 ) (0.5 ) (1.7 ) (0.6 ) (0.3 ) System Fund c (6.6 ) 1.1 5.0 (1.1 ) (0.5 ) (0.5 ) Impairment charges — 1.7 — — — — Other permanent differences (4.2 ) 1.3 0.6 12.1 0.8 0.3 Non-recoverable d (5.1 ) 3.2 0.7 16.9 2.4 0.5 Net effect of different rates of tax in overseas businesses e (4.5 ) 6.7 4.6 18.9 5.5 3.7 Effect of changes in tax rates and tax laws f 2.9 (0.4 ) 0.3 (9.6 ) (0.3 ) 0.2 Reduction in current tax expense by previously unrecognised deferred tax assets 0.7 (0.4 ) (0.4 ) (2.4 ) (0.3 ) (0.3 ) Items on which deferred tax arose but where no deferred tax is recognised g (1.9 ) — — 5.1 — — Effect of adjustments to estimated recoverable deferred tax assets h 5.1 (0.4 ) 0.1 (16.9 ) (0.3 ) 0.1 Reduction in deferred tax expense by previously unrecognised deferred tax assets 0.3 — — — — — Adjustment to tax charge in respect of prior periods 0.9 (2.2 ) (2.0 ) (2.7 ) (1.9 ) (1.0 ) 7.1 28.8 27.4 37.6 23.8 21.7 a Calculated in relation to total (losses)/profits including exceptional items and System Fund. b Calculated in relation to profits excluding exceptional items and System Fund earnings. c The System Fund is, in general, not subject to taxation. d The large increase in 2020 when compared to 2019 is as a result of the material decrease in Group profitability. This has meant that the Group has no longer been able to obtain effective relief for withholding taxes incurred on its revenues and in respect of other taxes, primarily in the US and Singapore. The increase from 2018 to 2019 was caused by the recognition in 2018 of a carryback claim in the US in respect of foreign tax credits. e Before exceptional items and System Fund includes 18.9 percentage points (2019: 4.9 percentage points, 2018: 4.2 percentage points) driven by the relatively high blended US rate, which includes US Federal and State taxes as well as Base Erosion and Anti-Avoidance Tax (‘BEAT’). In 2020, the lower profitability has resulted in a large impact of BEAT, and the trading results in the year have led to a higher proportion of the Group’s profit being taxed in the US. f In 2020, the UK Government reversed a previously enacted drop to the UK rate of corporation tax. This has led to an increase in value to the Group’s existing deferred tax assets in the UK, contributing to a benefit to the Group effective tax rate, before exceptional items and System Fund, of 7.9 percentage points. g Predominantly in respect of losses arising in the year. h During 2020, the Group simplified its Group structure leading to an increase to existing deferred tax assets within the UK.
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: 2020 2019 2018 (Loss)/ Tax Rate % Profit Tax Rate Profit Tax Rate Group income statement (280 ) (20 ) 7.1 542 156 28.8 482 132 27.4 Adjust for: Exceptional items (note 6) 263 52 148 20 104 27 System Fund 102 — 49 — 146 — 85 32 37.6 739 176 23.8 732 159 21.7
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 Group income statement is as follows: 2020 2019 2018 Current tax charge in the Group income statement (34 ) (159 ) (95 ) Current tax (charge)/credit in the Group statement of comprehensive income (1 ) 2 1 Current tax credit taken directly to equity — 4 8 Total current tax charge (35 ) (153 ) (86 ) Movements to tax contingencies a (8 ) 3 (4 ) Timing differences of cash tax paid and foreign exchange differences 2 9 22 Tax paid per cash flow (41 ) (141 ) (68 ) a Tax contingency movements are included within the current tax charge but do not impact cash tax paid in the year. Settlement of tax contingencies are included within cash tax paid in the year but not recorded in the current year tax charge.
Summary of Deferred Tax	Deferred tax Property, Other Application Deferred Associates Losses Employee Deferred Credit Contract Other a Total At 1 January 2019 (120 ) (18 ) 43 (35 ) (56 ) 35 30 42 1 (14 ) 31 (61 ) Group income statement — 3 — 1 (2 ) (9 ) 1 (1 ) 11 (2 ) 1 3 Assets of businesses acquired — — — — — — — — — — 2 2 Group statement of comprehensive income — — — — — — 1 — — — (1 ) — Exchange and other adjustments 1 1 — — — 1 1 — — — — 4 At 31 December 2019 (119 ) (14 ) 43 (34 ) (58 ) 27 33 41 12 (16 ) 33 (52 ) Group income statement 23 14 (2 ) — — 28 — 1 10 (1 ) (19 ) 54 Group statement of comprehensive income — — — — — 6 1 — — — 8 15 Group statement of changes in equity — — — — — — (1 ) — — — — (1 ) Exchange and other adjustments 1 — 1 — 1 — 1 — — — (2 ) 2 At 31 December 2020 (95 ) — 42 (34 ) (57 ) 61 34 42 22 (17 ) 20 18 a The above table has been re-presented in order to separately disclose the deferred tax on ‘deferred compensation’ and ‘credit losses’ (both previously disclosed in ‘other short-term temporary differences’), to disaggregate the deferred tax on ‘application fees’ and ‘contract costs’, to present deferred tax on share-based compensation within ‘employee benefits’ (previously disclosed within ‘other short-term temporary differences’) and to disclose deferred taxes on ‘contract assets’ within ‘other short-term temporary differences’ (previously disclosed within ‘Other intangible assets and contract assets’).
Summary of Deferred Taxes by Territory	The closing balance is further analysed by key territory as follows: Property, Other Application Deferred Associates Losses Employee Deferred Credit Contract Other Total UK 19 9 — — — 50 10 — — — 15 103 US (115 ) (10 ) 42 (34 ) (57 ) 5 23 42 16 (11 ) 10 (89 ) Other 1 1 — — — 6 1 — 6 (6 ) (5 ) 4 At 31 December 2020 (95 ) — 42 (34 ) (57 ) 61 34 42 22 (17 ) 20 18
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: 2020 2019 Analysed as: Deferred tax assets 113 66 Deferred tax liabilities (95 ) (118 ) 18 (52 )
Summary of Unrecognised Deferred Tax Position	The total unrecognised deferred tax position is as follows: Gross Unrecognised deferred tax 2020 2019 2020 2019 $m $m $m $m Revenue losses 467 413 76 65 Capital losses 562 541 109 95 1,029 954 185 160 Tax credits 12 13 12 13 Leases — 25 — 7 Other a 19 2 3 1 1,060 994 200 181 a Primarily relates to costs incurred for which tax 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 and tax credits as shown in the table below: Gross Unrecognised deferred tax 2020 2019 2020 2019 $m $m $m $m Expiry date 2021 33 31 8 6 2022 11 10 3 2 2023 2 2 — — 2024 5 4 1 1 2025 110 91 26 20 2026 1 — — — 2027 3 3 1 1 After 2027 24 21 17 16

Dividends (Tables)

Dividends (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Dividends Paid and Proposed	2020 2019 2018 2020 2019 2018 Paid during the year Final (declared for previous year) — 78.1 71.0 — 139 130 Interim — 39.9 36.3 — 72 69 Special (note 29) — 262.1 — — 510 — — 380.1 107.3 — 721 199 Proposed (not recognised as a liability at 31 December) Final — — 78.1 — — 141

(Loss)_earnings per ordinary _2

(Loss)/earnings per ordinary share (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of (Loss)/earnings per ordinary share	Continuing and total operations 2020 2019 2018 Basic (loss)/earnings per ordinary share (Loss)/profit available for equity holders ($m) (260 ) 385 349 Basic weighted average number of ordinary shares (millions) 182 183 190 Basic (loss)/earnings per ordinary share (cents) (142.9 ) 210.4 183.7 Diluted (loss)/earnings per ordinary share (Loss)/profit available for equity holders ($m) (260 ) 385 349 Diluted weighted average number of ordinary shares (millions) 182 184 192 Diluted (loss)/earnings per ordinary share (cents) (142.9 ) 209.2 181.8 Adjusted earnings per ordinary share (Loss)/profit available for equity holders ($m) (260 ) 385 349 Adjusting items: System Fund revenues and expenses ($m) 102 49 146 Interest attributable to the System Fund ($m) (4 ) (18 ) (19 ) Operating exceptional items ($m) (note 6) 270 186 104 Exceptional financial expenses ($m) (note 6) 14 — — Change in fair value of contingent purchase consideration ($m) (note 25) (13 ) (27 ) 4 Tax on exceptional items ($m) (note 6) (52 ) (20 ) (22 ) Exceptional tax ($m) (note 6) — — (5 ) Adjusted earnings ($m) 57 555 557 Basic weighted average number of ordinary shares (millions) 182 183 190 Adjusted earnings per ordinary share (cents) 31.3 303.3 293.2 Adjusted diluted earnings per ordinary share Adjusted earnings ($m) 57 555 557 Diluted weighted average number of ordinary shares (millions) 182 184 192 Adjusted diluted earnings per ordinary share (cents) 31.3 301.6 290.1 2020 2019 2018 Diluted weighted average number of ordinary shares is calculated as: Basic weighted average number of ordinary shares 182 183 190 Dilutive potential ordinary shares — 1 2 182 184 192

Acquisition of businesses (Tabl

Acquisition of businesses (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Cash Flows Relating to Acquisitions	Cash flows relating to acquisitions 2020 2019 2018 Cash paid on acquisition, including working capital settlement — 299 22 Settlement of stamp duty liability — 3 14 Less: cash and cash equivalents acquired — (7 ) (2 ) Less: working capital settlement received in year following acquisition — (3 ) — Net cash outflow arising on acquisitions — 292 34

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Goodwill and Other Intangible Assets	Management Other Goodwill Brands Software agreements intangibles Total $m $m $m $m $m $m Cost At 1 January 2019 455 250 781 77 18 1,581 Acquisition of businesses (note 11) 70 189 — 45 — 304 Additions 4 — 98 — 6 108 Capitalised interest — — 5 — — 5 Disposals — — (22 ) — — (22 ) Exchange and other adjustments — — 2 — (1 ) 1 At 31 December 2019 529 439 864 122 23 1,977 Additions — — 50 — 2 52 Disposals — — (29 ) — — (29 ) Exchange and other adjustments 8 — 1 — — 9 At 31 December 2020 537 439 886 122 25 2,009 Amortisation and impairment At 1 January 2019 (142 ) — (281 ) (10 ) (5 ) (438 ) Provided — — (35 ) (3 ) (2 ) (40 ) System Fund expense — — (46 ) — (1 ) (47 ) Impairment charge (49 ) — — (50 ) — (99 ) Disposals — — 22 — — 22 Exchange and other adjustments 1 — — — — 1 At 31 December 2019 (190 ) — (340 ) (63 ) (8 ) (601 ) Provided — — (36 ) (1 ) (1 ) (38 ) System Fund expense — — (51 ) — (2 ) (53 ) Impairment charge — — — (48 ) — (48 ) System Fund impairment charge — — (4 ) — — (4 ) Disposals — — 29 — — 29 Exchange and other adjustments (1 ) — — — — (1 ) At 31 December 2020 (191 ) — (402 ) (112 ) (11 ) (716 ) Net book value At 31 December 2020 346 439 484 10 14 1,293 At 31 December 2019 339 439 524 59 15 1,376 At 1 January 2019 313 250 500 67 13 1,143
Summary of Carrying Value of Goodwill and Indefinite Life Brands were Allocated to CGUs for Year-end Impairment Testing	Allocation of goodwill and brands to CGUs The Group’s CGUs are consistent with prior years; however, the level at which goodwill is monitored by management has changed to the Group’s operating segments, namely Americas, EMEAA and Greater China. This better reflects (i) how the Group’s performance is monitored, including the measurement of overheads at a regional level with no measurement at any lower level, and (ii) how management executes on its regional strategies. Both of these factors have become more pronounced in the year as a result of historic lows in occupancy levels, the termination of the SVC portfolio of management agreements (see page 137), and the corporate reorganisation. In addition to changing the level at which goodwill is tested, the same approach has been applied to the Group’s brands with indefinite lives; testing brands at the same level goodwill is allocated is consistent year on year. Prior to making this change, management reconfirmed each of the brands, which relate to the Group’s luxury and lifestyle portfolio, have indefinite lives and continue to form an integral part of the Group’s strategy. Under the prior methodology, the CGU with the smallest headroom was Americas Managed; impairment tests were performed using the prior methodology (i.e. with no aggregation of CGUs) using the Base Case scenario (see below) and the Downside Case scenario (see page 133). No impairment arose under either scenario. The table below summarises the movements in the carrying value of goodwill and brands and the final allocation for impairment testing purposes as at 31 December 2020. Goodwill and brands At $m Additions Reallocation Exchange Impairment At 31 December $m Americas Managed 384 — (384 ) — — — Americas Franchised 37 — (37 ) — — — Americas (group of CGUs) — — 421 — — 421 EMEAA - Europe Managed 94 — (94 ) — — — EMEAA - Europe Franchised 10 — (10 ) — — — EMEAA - rest of region 228 — (228 ) — — — EMEAA (group of CGUs) — — 332 7 — 339 Greater China 25 — — — — 25 778 — — 7 — 785 Goodwill and brands At Additions Reallocation Exchange Impairment At Americas Managed 272 112 — — — 384 Americas Franchised 37 — — — — 37 EMEAA - Europe Managed 42 52 — — — 94 EMEAA - Europe Franchised 10 — — — — 10 EMEAA - rest of region 136 92 — — — 228 Greater China 18 7 — — — 25 UK portfolio — — 49 — (49 ) — Unallocated 48 — (49 ) 1 — — 563 263 — 1 (49 ) 778 Impairment testing of goodwill and brands (excluding the UK portfolio) The recoverable amounts of the CGUs, or groups of CGUs, have been determined from value in use calculations. The key assumption is RevPAR growth and the expected recovery period (see page 135). Cash flows beyond the five-year period are extrapolated using terminal growth rates that do not exceed the average long-term growth rates for the relevant markets. A 10% contingency factor is applied to reduce all cash flow projections before being discounted using pre-tax
Summary of Terminal Growth Rates and Discount Rates Used in Impairment Tests	The weighted average terminal growth rates and pre-tax 2020 2019 a Terminal Pre-tax Terminal Pre-tax Americas 1.7 8.5 1.9 8.8 EMEAA 1.9 12.1 2.1 9.1 Greater China 2.5 13.3 2.5 10.8 a Re-presented pre-tax The recoverable amounts of the CGUs, or groups of CGUs, exceeded their carrying value such that no impairment has arisen. The recoverable amounts of the CGUs, or groups of CGUs, have also been calculated for the Downside Case scenario (see page 133) with no impairment arising.
Summary of recoverable amount is measured at fair value	UK portfolio For impairment testing of the UK portfolio, which is reported within the EMEAA reportable segment, each hotel is deemed to be a CGU. The 12 individual hotels are treated as a group for impairment testing of goodwill, as goodwill cannot be allocated to individual hotels other than on an arbitrary basis. Impairment charges in 2019 and 2020 are summarised in note 6, with the key assumptions detailed on page 135. Software Software includes $274m relating to the development of the next-generation Guest Reservation System with Amadeus. Of this amount, $141m relating to Phase 2 of the project is not yet being amortised as it has not been completed; the project is expected to complete and commence amortisation in the first half of 2021. Phase 1 is being amortised over 10 years, with eight years remaining at 31 December 2020, reflecting the Group’s experience of the long life of guest reservation systems and the initial term over which the Group is party to a technology agreement with Amadeus. Substantially all software additions are internally developed. Individual assets were reviewed for impairment in the year, with $4m impairment charged to the System Fund relating to projects which are no longer expected to complete. Management agreements Management agreements relate to contracts recognised at fair value on acquisition. The weighted average remaining amortisation period for all management agreements is 18 years (2019: 26 years). 2020 impairment testing of management agreements The impairment charge of $48m relates to the Kimpton ($5m), Regent ($2m) and Six Senses ($41m) management agreement portfolios acquired in 2015, 2018 and 2019 respectively. The key assumption is RevPAR growth (detailed on page 135). Cash flows beyond the five-year period are extrapolated using long-term growth rates that do not exceed the average long-term growth rates for the relevant markets. Contracts were valued at the higher of value in use and fair value less costs of disposal, using discounted cash flow techniques that measure the present value of projected income flows. Where the recoverable amount is measured at fair value, this is categorised as a Level 3 fair value measurement.​​​​​​​ Management agreement portfolios Region Basis of recoverable amount Recoverable Long- Pre-tax Kimpton Americas Value in use 4 1.7 8.4 Regent Greater China Value in use 3 2.0-4.6 7.0-15.9 Six Senses (open hotels) EMEAA Fair value less costs of disposal – 2.0 8.9-14.7 Greater China Fair value less costs of disposal — 2.0 9.9 Six Senses (pipeline) Americas Value in use 1 2.0 9.8 EMEAA Value in use 2 2.0 8.9 Greater China Value in use – 2.0 8.5 Sensitivities relating to the Six Senses portfolio are detailed on page 136. The recoverable amount of management agreements is $10m which is the maximum sensitivity to further impairment. 2019 impairment testing of management agreements The 2019 impairment charge of $50m related to the Kimpton management agreement portfolio acquired in 2015 and arose from revised expectations regarding future trading, the rate of hotel exits and the cost of retaining hotels in the portfolio. The recoverable amount was based on value in use calculations using management fee projections based on near-term industry projected growth rates for the sector and were discounted at a rate of 8.0%.

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Property, Plant and Equipment	Land and Fixtures, Total Cost At 1 January 2019 199 314 513 Acquisition of businesses 1 1 2 Additions 9 68 77 Transfers to assets classified as held for sale (note 12) — (12 ) (12 ) Fully depreciated assets written off (2 ) (60 ) (62 ) Disposals — (6 ) (6 ) Exchange and other adjustments — 2 2 At 31 December 2019 207 307 514 Additions 2 28 30 Fully depreciated assets written off — (17 ) (17 ) Disposals (1 ) (2 ) (3 ) Exchange and other adjustments — 6 6 At 31 December 2020 208 322 530 Depreciation and impairment At 1 January 2019 (72 ) (168 ) (240 ) Provided (3 ) (35 ) (38 ) System Fund expense — (2 ) (2 ) Transfers to assets classified as held for sale (note 12) — 9 9 Fully depreciated assets written off 2 60 62 Disposals — 4 4 At 31 December 2019 (73 ) (132 ) (205 ) Provided (4 ) (33 ) (37 ) System Fund expense — (5 ) (5 ) Impairment charge (39 ) (51 ) (90 ) System Fund impairment charge — (5 ) (5 ) Fully depreciated assets written off — 17 17 Disposals 1 1 2 Exchange and other adjustments — (6 ) (6 ) At 31 December 2020 (115 ) (214 ) (329 ) Net book value At 31 December 2020 93 108 201 At 31 December 2019 134 175 309 At 1 January 2019 127 146 273
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 2020: Americas EMEAA Greater Central Total Land and buildings 81 1 — 11 93 Fixtures, fittings and equipment 46 10 — 52 108 127 11 — 63 201

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Presentation of leases for lessee [abstract]
Disclosure of quantitative information about right-of-use assets	Right-of-use Property Other Total Cost At 1 January 2019 792 5 797 Additions and other re-measurements 39 1 40 Acquisition of businesses (note 11) 25 – 25 Transfers to assets classified as held for sale (note 12) (23 ) – (23 ) Terminations (15 ) (1 ) (16 ) Exchange and other adjustments 4 – 4 At 31 December 2019 822 5 827 Additions and other re-measurements 12 1 13 Derecognition (93 ) – (93 ) Terminations (125 ) (2 ) (127 ) Exchange and other adjustments 1 – 1 At 31 December 2020 617 4 621 Depreciation and impairment At 1 January 2019 (282 ) (2 ) (284 ) Provided (37 ) (1 ) (38 ) System Fund expense (5 ) – (5 ) Impairment charge (32 ) – (32 ) Transfers to assets classified as held for sale (note 12) 8 – 8 Terminations 14 1 15 Exchange and other adjustments (1 ) – (1 ) At 31 December 2019 (335 ) (2 ) (337 ) Provided (34 ) (1 ) (35 ) System Fund expense (4 ) – (4 ) Impairment charge (16 ) – (16 ) System Fund impairment charge (32 ) – (32 ) Derecognition 44 – 44 Terminations 64 1 65 Exchange and other adjustments (3 ) – (3 ) At 31 December 2020 (316 ) (2 ) (318 ) Net book value At 31 December 2020 301 2 303 At 31 December 2019 487 3 490 At 1 January 2019 510 3 513
Disclosure Of Lease Liabilities	Lease liabilities Total lease liabilities are analysed as follows: 2020 2019 Currency US dollars 385 514 Sterling 10 52 Euros 7 43 Other 48 51 450 660 Analysed as: Current 34 65 Non-current 416 595 450 660
Disclosure Of Lease Expenditure Recognised Explanatory	The following amounts were recognised as expense/(income) in the year: 2020 2019 2018 Depreciation of right-of-use 35 38 35 System Fund depreciation of right-of-use 4 5 4 Impairment charge 16 32 — System Fund impairment charge 32 — — Derecognition of right-of-use (22 ) — — Gain on lease termination (30 ) — — Expense relating to variable lease payments 7 58 48 Expense relating to short-term leases and low-value 2 3 3 Income from sub-leasing right-of-use (1 ) (2 ) (2 ) Recognised in operating (loss)/profit 43 134 88 Interest on lease liabilities 37 41 39 Total recognised in the Group income statement 80 175 127

Investment in associates and _2

Investment in associates and joint ventures (Tables)	12 Months Ended
	Dec. 31, 2020
Statement [Line Items]
Investment in Associates and Joint Ventures	2020 2019 Cost At 1 January 145 140 Additions 17 14 Share of (losses)/gains (14 ) (3 ) System Fund share of losses (1 ) — Dividends and distributions (7 ) (7 ) Exchange and other (4 ) 1 At 31 December 136 145 Impairment At 1 January (35 ) (36 ) Charge for the year a (23 ) — Exchange and other 3 1 At 31 December (55 ) (35 ) Net book value 81 110 a In note 6 the $23m impairment charge is presented net of $4m gain on related put option.
Summary of Financial Information of Material Associate Investment	Summarised financial information in respect of the Barclay associate is set out below: 31 December 2020 2019 Non-current 497 515 Current assets 32 75 Current liabilities (19 ) (22 ) Non-current (247 ) (323 ) Net assets 263 245 Group share of reported net assets at 19.9% 52 49 Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement (9 ) 4 Carrying amount 43 53 Year ended 31 December 2020 2019 Revenue 16 108 Loss from continuing operations and total comprehensive loss for the year (52 ) (17 ) Group’s share of loss for the year, including the cost of funding owner returns (13 ) (10 )
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 2020 2019 2018 2020 2019 2018 2020 2019 2018 Share of (losses)/gains (Losses)/profits from continuing operations and total comprehensive (loss)/profit for the year (3 ) 7 2 2 — 5 (1 ) 7 7

Other financial assets (Tables)

Other financial assets (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Other Financial Assets	2020 2019 Equity securities: Equity shares quoted on an active market — 8 Other equity shares 88 125 88 133 Restricted funds: Shortfall reserve deposit 9 25 Ring-fenced amounts to satisfy insurance claims: Cash 3 11 Money market funds 15 16 Bank accounts pledged as security 43 41 Other 3 5 73 98 Trade deposits and loans 8 57 169 288 Analysed as: Current 1 4 Non-current 168 284 169 288
Schedule of Fair Value of Investments and Dividend Income Received	The fair value of the most significant investments at 31 December 2020 together with the dividend income received in 2020 is as follows: 2020 Fair value Dividend a Investment in entity which owns: InterContinental The Willard Washington DC 22 — InterContinental San Francisco 15 1 InterContinental Grand Stanford Hong Kong 27 — a Reported within ‘other operating income’ in the Group income statement.
Schedule of Other Trade Deposits and Loans	2020 2019 Trade deposits and loans: Gross and net balance with no significant increase in credit risk since initial recognition 4 54 Gross balance with a significant increase in credit risk since initial recognition 19 — Provision for lifetime expected credit losses a (15 ) —
Schedule of Maximum Risk to Credit Exposure by Geographies	The maximum exposure to credit risk of other financial assets at the end of the reporting period by geographic region is as follows: 2020 2019 Americas 72 169 EMEAA 64 81 Greater China 33 38 169 288

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Trade and Other Receivables	2020 2019 Trade receivables a 309 515 Other receivables 129 37 Prepayments 76 114 514 666 a Including cost reimbursements of $26m (2019: $67m).
Summary of Ageing of Trade and Other Receivables	Expected credit losses relating to other receivables are immaterial. 2020 2019 Gross Credit loss Net Gross Credit loss Net Not past due 153 (1 ) 152 363 (3 ) 360 Past due 1 to 30 days 59 (2 ) 57 74 (3 ) 71 Past due 31 to 90 days 61 (6 ) 55 56 (5 ) 51 Past due more than 90 days 40 (7 ) 33 35 (7 ) 28 Past due more than 180 days 74 (62 ) 12 5 — 5 387 (78 ) 309 533 (18 ) 515
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 receivables during the year is as follows: 2020 2019 2018 At 1 January (18 ) (11 ) (77 ) Adjustment arising on adoption of IFRS 9 a — — 67 Impairment loss (40 ) (8 ) (17 ) System Fund impairment loss (24 ) (12 ) (11 ) Amounts written off 7 14 26 Exchange and other adjustments (3 ) (1 ) 1 At 31 December (78 ) (18 ) (11 ) a IFRS 9 was applied from 1 January 2018. Under the transition method chosen, comparative information was not restated.
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 as follows: 2020 2019 Americas 212 359 EMEAA 183 141 Greater China 43 52 438 552

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Cash and Cash Equivalents in the Statement of Cash Flows	2020 2019 Cash at bank and in hand 104 160 Short-term deposits 358 — Money market funds 892 35 Repurchase agreements 321 — Cash and cash equivalents as recorded in the Group statement of financial position 1,675 195 Bank overdrafts (note 22) (51 ) (87 ) Cash and cash equivalents as recorded in the Group statement of cash flows 1,624 108

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Trade and Other Payables	2020 2019 Current Trade payables 80 90 Other tax and social security payable 37 42 Other payables 146 97 Deferred purchase consideration (note 25) 13 — Contingent purchase consideration (note 25) — 1 Accruals 190 338 466 568 Non-current Other payables 4 3 Deferred purchase consideration (note 25) 11 23 Contingent purchase consideration (note 25) 79 90 94 116

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Provisions	Litigation Insurance Onerous $m Other Total At 1 January 2019 2 25 — — 27 Provided, of which $28m is recorded within exceptional items 30 13 — — 43 Utilised — (8 ) — — (8 ) At 31 December 2019 32 30 — — 62 Reclassification from trade and other payables 2 — — — 2 Provided, of which $10m is recorded within exceptional items 7 13 10 4 34 Utilised (20 ) (7 ) (3 ) — (30 ) Released, of which $9m is recorded within exceptional items (9 ) — — — (9 ) Exchange adjustments — — 1 — 1 At 31 December 2020 12 36 8 4 60
Summary of Provisions Analysed as Current and Non-Current	2020 2019 Analysed as: Current 16 40 Non-current 44 22 60 62

Loans and other borrowings (Tab

Loans and other borrowings (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Loans and Other Borrowings	2020 2019 Current Non-current Total Current Non-current Total Unsecured bank loans — — — — 125 125 £173m 3.875% bonds 2022 — 235 235 — 528 528 €500m 1.625% bonds 2024 — 611 611 — — — £300m 3.75% bonds 2025 — 413 413 — 399 399 £350m 2.125% bonds 2026 — 479 479 — 462 462 €500m 2.125% bonds 2027 — 618 618 — 564 564 £400m 3.375% bonds 2028 — 542 542 — — — Commercial paper 818 — 818 — — — 818 2,898 3,716 — 2,078 2,078 Bank overdrafts 51 — 51 87 — 87 Total loans and other borrowings 869 2,898 3,767 87 2,078 2,165 Denominated in the following currencies: Sterling 821 1,669 2,490 2 1,389 1,391 US dollars 31 — 31 82 125 207 Euros 13 1,229 1,242 1 564 565 Other 4 — 4 2 — 2 869 2,898 3,767 87 2,078 2,165
Summary of Facilities Provided by Banks	2020 2019 Utilised Unutilised Total Utilised Unutilised Total Committed — 1,350 1,350 125 1,225 1,350 Uncommitted — 50 50 — 54 54 — 1,400 1,400 125 1,279 1,404 2020 2019 Expiry of unutilised facilities Within one year 50 54 After two but before five years 1,350 1,225 1,400 1,279

Net debt (Tables)

Net debt (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Net Debt	2020 2019 Cash and cash equivalents 1,675 195 Loans and other borrowings – current (869 ) (87 ) – non-current (2,898 ) (2,078 ) Lease liabilities – current (34 ) (65 ) – non-current (416 ) (595 ) – classified as held for sale (note 12) — (20 ) Derivative financial instruments hedging debt values (note 24) 13 (15 ) Net debt (2,529 ) (2,665 ) Movement in net debt Net increase/(decrease) in cash and cash equivalents, net of overdrafts 1,430 (500 ) Add back financing cash flows in respect of other components of net debt: Principal element of lease payments 65 59 Issue of long-term bonds, including effect of currency swaps (1,093 ) — Issue of commercial paper (738 ) — Repayment of long-term bonds 290 — Decrease/(increase) in other borrowings 125 (127 ) Decrease/(increase) in net debt arising from cash flows 79 (568 ) Other movements: Lease liabilities 144 (43 ) Increase in accrued interest (5 ) (7 ) Acquisitions and disposals 19 (25 ) Exchange and other adjustments (101 ) (57 ) Decrease/(increase) in net debt 136 (700 ) Net debt at beginning of the year (2,665 ) (1,965 ) Net debt at end of the year (2,529 ) (2,665 )
Summary of Loans and Other Borrowings, Excluding Bank Overdrafts and Currency Swaps	Loans and other borrowings (excluding bank overdrafts), lease liabilities, 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 $m Financing Exchange Disposal Other a At 31 December $m Unsecured bank loans 125 (125 ) — — — — Lease liabilities 680 (65 ) (2 ) (19 ) (144 ) 450 £173m 3.875% bonds 2022 528 (290 ) — — (3 ) 235 €500m 1.625% bonds 2024 — 585 26 — — 611 £300m 3.75% bonds 2025 399 — 13 — 1 413 £350m 2.125% bonds 2026 462 — 16 — 1 479 €500m 2.125% bonds 2027 564 — 53 — 1 618 £400m 3.375% bonds 2028 — 511 29 — 2 542 Commercial paper — 738 78 — 2 818 2,758 1,354 213 (19 ) (140 ) 4,166 Currency swaps (exchange of principal) 20 (3 ) — — — 17 Currency swaps (initial fee received) — 3 — — (3 ) — 2,778 1,354 213 (19 ) (143 ) 4,183 a Includes $90m lease termination relating to InterContinental San Juan (see note 6). At 1 January Financing Exchange Acquisition of Other At 31 December Unsecured bank loans — 127 (2 ) — — 125 Lease liabilities 670 (59 ) 1 25 43 680 £400m 3.875% bonds 2022 509 — 18 — 1 528 £300m 3.75% bonds 2025 385 — 13 — 1 399 £350m 2.125% bonds 2026 447 — 15 — — 462 €500m 2.125% bonds 2027 569 — (12 ) — 7 564 2,580 68 33 25 52 2,758 Currency swaps (7 ) — — — 27 20 2,573 68 33 25 79 2,778

Financial risk management and_2

Financial risk management and derivative financial instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Derivative Financial Instruments	Derivatives are recorded in the Group statement of financial position at fair value (see note 25) as follows: Description Hedge relationship 2020 2019 Put option None 4 — Currency swaps Cash flow hedge (17 ) (20 ) Short-dated foreign exchange swaps Net investment hedge — 1 (13 ) (19 ) Analysed as: Non-current 5 — Current assets — 1 Non-current (18 ) (20 ) (13 ) (19 )
Disclosure of Detailed Information About Hedging Instruments	Currency swaps have been transacted to swap the proceeds from the euro bonds to sterling as follows: Date of designation Pay leg Interest rate Receive leg Interest rate Maturity Risk Hedge type Hedged item November 2018 £ 436m 3.5 % € 500m 2.125 % May 2027 Foreign exchange Cash flow € 500m 2.125% bonds 2027 October 2020 £ 454m 2.7 % € 500m 1.625 % October 2024 Foreign exchange Cash flow € 500m 1.625% bonds 2024
Summary of Interest and Foreign Exchange Risk Sensitivities	2020 2019 2018 Increase/(decrease) in profit before tax Sterling: US dollar exchange rate 5¢ fall 5.9 4.0 4.1 Euro: US dollar exchange rate 5¢ fall 0.3 (2.6 ) (2.4 ) US dollar interest rates 1% increase 2.2 (1.6 ) (0.9 ) Sterling interest rates 1% increase 12.9 0.6 5.5 Decrease/(increase) in net liabilities Sterling: US dollar exchange rate 5¢ fall 30.2 39.9 25.9 Euro: US dollar exchange rate 5¢ fall 50.6 24.1 23.8 Sterling: euro exchange rate 5¢ fall 68.2 33.0 31.9
Summary of amended covenant test levels for syndicated and bilateral facilities	2019 30 June 30 June 31 December 30 June Amended covenant test levels for Syndicated and Bilateral Facilities Leverage <3.5x waived <7.5x <6.5x <3.5x Interest cover >3.5x waived >1.5x >2.0x >3.5x Liquidity n/a $ 400m $ 400m $ 400m n/a
Summary of covenant tests which are calculated on a frozen GAAP Basis	The following table details performance against covenant tests. The measures used in these tests are calculated on a frozen GAAP basis and do not align to the values reported by the Group as Non-GAAP 2020 2019 Covenant EBITDA 272 897 Covenant net debt 2,375 2,241 Covenant interest payable 111 99 Leverage 8.73 2.50 Interest cover 2.45 9.06 Liquidity 2,925 n/a
Summary of Undiscounted Contractual Cash Flows of Financial Liabilities	The following are the undiscounted contractual cash flows of financial liabilities, including interest payments. Liabilities relating to the Group’s deferred compensation plan are excluded; their settlement is funded entirely by the realisation of the related deferred compensation plan investments and no net cash flow arises. The payment profile of contingent purchase consideration has been based on management’s forecasts and could in reality be different from expectations. Less than Between 1 and 2 years Between 2 and 5 years More than Total 31 December 2020 Non-derivative Bank overdrafts 51 — — — 51 £173m 3.875% bonds 2022 9 245 — — 254 €500m 1.625% bonds 2024 10 10 634 — 654 £300m 3.75% bonds 2025 15 15 456 — 486 £350m 2.125% bonds 2026 10 10 31 488 539 €500m 2.125% bonds 2027 13 13 39 640 705 £400m 3.375% bonds 2028 19 18 55 601 693 Commercial paper 819 — — — 819 Lease liabilities 57 55 136 3,257 3,505 Trade and other payables (excluding deferred and contingent purchase consideration) 453 2 1 1 457 Deferred and contingent purchase consideration 13 5 13 81 112 Derivative financial liabilities: Currency swaps hedging €500m 1.625% bonds 2024 outflows 16 16 652 — 684 Currency swaps hedging €500m 1.625% bonds 2024 inflows (10 ) (10 ) (634 ) — (654 ) Currency swaps hedging €500m 2.125% bonds 2027 outflows 21 21 63 627 732 Currency swaps hedging €500m 2.125% bonds 2027 inflows (13 ) (13 ) (39 ) (640 ) (705 ) Less than Between Between More than Total 31 December 2019 Non-derivative Bank overdrafts 87 — — — 87 Unsecured bank loans 125 — — — 125 £400m 3.875% bonds 2022 21 21 548 — 590 £300m 3.75% bonds 2025 15 15 45 411 486 £350m 2.125% bonds 2026 10 10 29 482 531 €500m 2.125% bonds 2027 12 12 36 597 657 Lease liabilities 97 116 193 3,451 3,857 Trade and other payables (excluding deferred and contingent purchase consideration) 567 1 1 1 570 Deferred and contingent purchase consideration 3 20 19 120 162 Derivative financial liabilities: Forward foreign exchange contracts (1 ) — — — (1 ) Currency swaps hedging €500m 2.125% bonds 2027 outflows 20 20 61 627 728 Currency swaps hedging €500m 2.125% bonds 2027 inflows (12 ) (12 ) (36 ) (597 ) (657 )
Disclosure of Short-term Deposits by Counterparty Credit Rating	The table below analyses the Group’s short-term deposits, money market funds and repurchase agreement collateral classified as cash and cash equivalents at 31 December 2020 by counterparty credit rating: AAA AA AA- A+ A A- Total Short-term deposits — — 98 165 94 1 358 Money market funds 892 — — — — — 892 Repurchase agreement collateral 238 65 18 — — — 321

Classification and measuremen_2

Classification and measurement of financial instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Carrying Amounts and Fair Values of Financial Assets and Liabilities	2020 2019 a Financial assets Financial assets measured at fair value through other comprehensive income: Equity securities (note 17) 88 133 Financial assets measured at fair value through profit or loss: Money market funds: Cash and cash equivalents (note 19) 892 35 Other financial assets (note 17) 15 16 Other financial assets (note 17) — 3 Derivative financial instruments (note 24) 5 1 Deferred compensation plan investments 236 218 1,148 273 Financial assets measured at amortised cost: Cash and cash equivalents (note 19) 783 160 Other financial assets (note 17) 66 136 Trade and other receivables, excluding prepayments (note 18) 438 552 1,287 848 Financial liabilities Financial liabilities measured at fair value through profit or loss: Contingent purchase consideration (note 20) (79 ) (91 ) Derivative financial instruments (note 24) (18 ) (20 ) Deferred compensation plan liabilities (236 ) (218 ) (333 ) (329 ) Financial liabilities measured at amortised cost: Loans and other borrowings (note 22) (3,767 ) (2,165 ) Trade and other payables, excluding deferred and contingent purchase consideration (note 20) (457 ) (570 ) Deferred purchase consideration (note 20) (24 ) (23 ) (4,248 ) (2,758 ) a Restated for deferred compensation plan investments, see page 134.
Summary of Fair Value Measurement Hierarchy of Assets and Liabilities	The following table provides the carrying value, fair value and position in the fair value measurement hierarchy of the Group’s financial assets and liabilities. Those measured at amortised cost are only included if their carrying amount is not a reasonable approximation of fair value. 2020 2019 Fair value Fair value Carrying $m Level 1 Level 2 Level 3 Total Carrying Level 1 Level 2 Level 3 Total Assets Equity securities 88 — — 88 88 133 8 — 125 133 Derivative financial instruments 5 — 1 4 5 1 — 1 — 1 Money market funds 907 907 — — 907 51 51 — — 51 Deferred compensation plan investments 236 236 — — 236 218 218 — — 218 Trade deposits and loans — — — — — 3 — — 3 3 Liabilities Derivative financial instruments (18 ) — (18 ) — (18 ) (20 ) — (20 ) — (20 ) Contingent purchase consideration (79 ) — — (79 ) (79 ) (91 ) — — (91 ) (91 ) Deferred purchase consideration (24 ) (26 ) — — (26 ) (23 ) (24 ) — — (24 ) £173m 3.875% bonds 2022 (235 ) (248 ) — — (248 ) (528 ) (567 ) — — (567 ) €500m 1.625% bonds 2024 (611 ) (630 ) — — (630 ) — — — — — £300m 3.75% bonds 2025 (413 ) (448 ) — — (448 ) (399 ) (435 ) — — (435 ) £350m 2.125% bonds 2026 (479 ) (489 ) — — (489 ) (462 ) (465 ) — — (465 ) €500m 2.125% bonds 2027 (618 ) (650 ) — — (650 ) (564 ) (601 ) — — (601 ) £400m 3.375% bonds 2028 (542 ) (603 ) — — (603 ) — — — — — Deferred compensation plan liabilities (236 ) (236 ) — — (236 ) (218 ) (218 ) — — (218 )
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: Other financial $m Derivative financial $m Contingent purchase $m At 1 January 2019 108 — (109 ) Additions 8 — — Acquisition of businesses (note 11) 1 — (15 ) Disposals (1 ) — — Valuation gains recognised in other comprehensive income 12 — — Contingent purchase consideration paid: Included in net cash from operating activities — — 6 Included in net cash from investing activities — — 2 Change in fair value (of which $38m is recorded within exceptional items) — — 27 Exchange and other adjustments — — (2 ) At 31 December 2019 128 — (91 ) Additions 5 — — Transfers into Level 3 8 — — Repayments and disposals (5 ) — — Valuation losses recognised in other comprehensive income (47 ) — — Change in fair value a — 4 13 Exchange and other adjustments (1 ) — (1 ) At 31 December 2020 88 4 (79 ) a $21m fair value gain on contingent purchase consideration and $4m gain on derivative financial instruments are recognised as exceptional items in the Group income statement (see note 6). The remaining $8m fair value loss on contingent purchase consideration relates to Regent.

Reconciliation of (loss)_prof_2

Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Reconciliation of (Loss)/Profit for the Year to Cash Flow From Operations Before Contract Acquisition Costs	2020 $m 2019 a 2018 a (Loss)/profit for the year (260 ) 386 350 Adjustments for: Net financial expenses 140 115 96 Fair value (gains)/losses on contingent purchase consideration (13 ) (27 ) 4 Tax (credit)/charge (note 8) (20 ) 156 132 Depreciation and amortisation 110 116 115 System Fund depreciation and amortisation 62 54 49 Impairment loss on financial assets 88 8 17 System Fund impairment loss on financial assets 24 12 11 Other impairment charges (note 6) 226 131 — System Fund other impairment charges 41 — — Other operating exceptional items (note 6) (4 ) 55 104 System Fund other operating exceptional items (note 6) 20 28 47 Share of losses of associates and joint ventures 14 3 1 System Fund share of losses of associates and joint ventures 1 — — Share-based payments cost 32 42 38 Dividends from associates and joint ventures 2 7 5 Decrease in inventories 1 — — Decrease/(increase) in trade and other receivables 38 (70 ) (71 ) Increase in contract costs (2 ) (11 ) (3 ) Increase in deferred revenue 1 57 141 (Decrease)/increase in trade and other payables (69 ) (63 ) 11 Utilisation of provisions, net of charge, excluding exceptional items 16 7 (6 ) Retirement benefit contributions, net of costs (3 ) (3 ) (12 ) Cash flows relating to exceptional items (87 ) (55 ) (137 ) Contract assets deduction in revenue 25 21 19 Other movements in contract assets (7 ) (1 ) 3 Other items (4 ) — — Total adjustments 632 582 564 Cash flow from operations before contract acquisition costs 372 968 914 a Amended for presentational changes, see page 134.

Retirement benefits (Tables)

Retirement benefits (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Defined Benefit Plan	Defined benefit obligation Fair value of plan assets Net defined benefit liability/(asset) 2020 $m 2019 2018 2020 $m 2019 2018 2020 $m 2019 2018 At 1 January 96 91 250 — — (152 ) 96 91 98 Recognised in profit or loss Interest expense/(income) 3 3 6 — — (2 ) 3 3 4 Exceptional item: settlement loss — — 14 — — 1 — — 15 3 3 20 — — (1 ) 3 3 19 Recognised in other comprehensive income Actuarial loss/(gain) arising from changes in: Demographic assumptions (3 ) (1 ) — — — — (3 ) (1 ) — Financial assumptions 10 9 (14 ) — — — 10 9 (14 ) Experience adjustments 1 (1 ) (3 ) — — — 1 (1 ) (3 ) Return on plan assets — — — — — 8 — — 8 Re-measurement 8 7 (17 ) — — 8 8 7 (9 ) Exchange adjustments 2 1 (1 ) — — — 2 1 (1 ) 10 8 (18 ) — — 8 10 8 (10 ) Other Group contributions — — — (6 ) (6 ) (16 ) (6 ) (6 ) (16 ) Benefits paid (6 ) (6 ) (11 ) 6 6 11 — — — Settlement payments — — (150 ) — — 150 — — — (6 ) (6 ) (161 ) — — 145 (6 ) (6 ) (16 ) At 31 December 103 96 91 — — — 103 96 91 Comprising: UK unfunded plan 31 26 24 — — — 31 26 24 US unfunded plans 50 48 45 — — — 50 48 45 US unfunded post-retirement plans 22 22 22 — — — 22 22 22 103 96 91 — — — 103 96 91 Defined benefit obligation Fair value of plan assets Net defined benefit liability/(asset) 2020 $m 2019 2018 2020 $m 2019 2018 2020 $m 2019 2018 Movement in asset restriction At 1 January — — — — — 3 — — 3 Recognised in other comprehensive income — — — — — (3 ) — — (3 ) At 31 December — — — — — — — — —
Summary of Principal Financial Assumptions Used to Determine Benefit Obligations	The principal financial assumptions used by the actuaries to determine the defined benefit obligations are: 2020 2019 2018 UK plan only: Pension increases 3.0 2.7 3.2 Inflation rate 3.0 2.7 3.2 Discount rate: UK plan 1.4 2.1 3.0 US plans 1.9 2.9 3.9 US post-retirement plan 2.0 2.9 4.0 US healthcare cost trend rate assumed for the next year: Pre-65 6.4 6.7 7.1 Post-65 6.8 7.1 7.6 Ultimate rate that the cost rate trends to 4.5 4.5 4.5
Defined Benefit Plans - Life Expectancy Assumptions at Retirement Age	The assumptions used for life expectancy at retirement age are as follows: UK US 2020 Years 2019 2018 2020 2019 2018 Current pensioners at 65 a – male 24 24 24 22 21 21 – female 26 26 26 23 23 23 Future pensioners at 65 b – male 25 25 25 23 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 2040.
Defined Benefit Plans - Sensitivity Analysis of Actuarial Assumptions	The sensitivity analysis below relates to the benefit obligation and is based on extrapolating reasonable changes in these assumptions, using year-end Increase/(decrease) in $m Discount rate 0.25% decrease 3.2 0.25% increase (3.2 ) Inflation rate 0.25% decrease (1.4 ) 0.25% increase 1.4 Mortality rate One-year increase 5.7 Healthcare costs trend rate 1% decrease (1.6 ) 1% increase 1.7
Summary of Estimated Future Benefit Payments	2020 2019 $m $m Within one year 6 6 Between one and five years 22 22 More than five years 101 107 129 135 2020 2019 Years Years UK plan 19.0 18.0 US plans 9.3 9.3 US post-retirement plan 9.9 9.8

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Information about Awards Granted	The following table sets out information about awards granted in 2020, 2019 and 2018 under the APP and LTIP. The total fair value of the Colleague Share Plan is not significant.​​​​​​​ APP LTIP Binomial valuation model Monte Carlo Simulation and 2020 2019 2018 2020 2019 2018 Weighted average share price (pence) 3,771.0 4,597.0 4,645.0 3,450.0 4,850.0 4,774.0 Expected dividend yield n/a n/a n/a 1.48 % 2.16 % 2.27 % Risk-free interest rate 0.02 % 0.72 % 0.84 % Volatility a 33 % 19 % 25 % 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 Number of shares Outstanding at 1 January 2018 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 Granted 217 287 540 Vested (276 ) (293 ) (422 ) Share capital consolidation (21 ) — — Lapsed or cancelled (15 ) (387 ) (144 ) Outstanding at 31 December 2019 496 695 1,275 Granted 138 383 696 Vested (188 ) (179 ) (413 ) Lapsed or cancelled (33 ) (85 ) (137 ) Outstanding at 31 December 2020 413 814 1,421 Fair value of awards granted during the year (cents) 2020 4,965.9 2,473.5 4,397.5 2019 5,888.7 4,985.6 5,862.1 2018 6,066.2 4,748.7 5,966.0 Weighted average remaining contract life (years) At 31 December 2020 1.0 1.4 1.3 At 31 December 2019 1.1 1.3 1.2 At 31 December 2018 1.0 0.8 1.2

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Equity Share Capital	Number Nominal Share Equity Allotted, called up and fully paid At 1 January 2018 (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 Share capital consolidation (10 ) — — — Exchange adjustments — 2 3 5 At 31 December 2019 (ordinary shares of 20 340 399 187 52 99 151 Exchange adjustments — 1 4 5 At 31 December 2020 (ordinary shares of 20 340 399 187 53 103 156
Summary of Cash Flow Hedging Reserve	Cash flow hedging reserve Value of Costs of Total At 1 January 2018 — — — Costs of hedging deferred and recognised in other comprehensive income — (1 ) (1 ) Change in fair value of currency swaps recognised in other comprehensive income 4 — 4 Reclassified from other comprehensive income to profit or loss –included in financial expenses (8 ) — (8 ) Deferred tax 1 — 1 At 31 December 2018 (3 ) (1 ) (4 ) Costs of hedging deferred and recognised in other comprehensive income — (6 ) (6 ) Change in fair value of currency swaps recognised in other comprehensive income (34 ) — (34 ) Reclassified from other comprehensive income to profit or loss –included in financial expenses 38 — 38 At 31 December 2019 1 (7 ) (6 ) Costs of hedging deferred and recognised in other comprehensive income — (6 ) (6 ) Change in fair value of currency swaps recognised in other comprehensive income (1 ) — (1 ) Reclassified from other comprehensive income to profit or loss –included in financial expenses (13 ) — (13 ) Deferred tax 4 — 4 Exchange adjustments (2 ) — (2 ) At 31 December 2020 (11 ) (13 ) (24 )

Capital and other commitments (

Capital and other commitments (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Capital and Other Commitments	2020 2019 Contracts placed for expenditure not provided for in the Group Financial Statements Property, plant and equipment 17 52 Intangible assets 2 7 19 59

Related party disclosures (Tabl

Related party disclosures (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of Total Compensation of Key Management Personnel	2020 2019 2018 Total compensation of key management personnel Short-term employment benefits 10.5 15.8 18.2 Contributions to defined contribution pension plans 0.3 0.5 0.5 Equity compensation benefits a 2.3 12.1 13.0 13.1 28.4 31.7 a As measured in accordance with IFRS 2.
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 2020 2019 2018 2020 2019 2018 2020 2019 2018 Revenue from associates and joint ventures 1 10 9 — — 1 1 10 10 Other amounts owed by associates and joint ventures 11 3 1 — — — 11 3 1 Amounts owed to associates and joint ventures (4 ) (4 ) (2 ) — — — (4 ) (4 ) (2 )

System Fund (Tables)

System Fund (Tables)	12 Months Ended
	Dec. 31, 2020
Text block [abstract]
Summary of System Fund Revenues	System Fund revenues comprise: 2020 2019 2018 Assessment fees and contributions received from hotels 490 1,036 979 Loyalty programme revenues, net of the cost of point redemptions 275 337 254 765 1,373 1,233
Summary of System Fund Expenses	System Fund expenses include: 2020 2019 2018 Marketing 109 461 427 Payroll costs (note 4) 242 313 347 Depreciation and amortisation 62 54 49 Impairment loss on financial assets (note 18) 24 12 11 Other impairment charges 41 — —

Group companies (Tables)

Group companies (Tables)	12 Months Ended
	Dec. 31, 2020
Investments accounted for using equity method [abstract]
Summary of Investment in Subsidiaries	Fully owned subsidiaries 24th Street Operator Sub, LLC (k) 36th Street IHG Sub, LLC (k) 426 Main Ave LLC (k) 46 Nevins Street Associates, LLC (k) 2250 Blake Street Hotel, LLC (k) Allegro Management LLC (k) Alpha Kimball Hotel LLC (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 (cj) Bristol Oakbrook Tenant Company (k) Cambridge Lodging LLC (k) Capital Lodging LLC (k) CF Irving Owner, LLC (k) CF McKinney Owner, LLC (k) CF Waco Owner, LLC (k) Compañía Inter-Continental De Hoteles El Salvador SA (n) Crowne Plaza LLC (k) Cumberland Akers Hotel LLC (k) Dunwoody Operations, Inc. (k) Edinburgh George Street Hotel OpCo Ltd (n) Edinburgh IC Limited (cr) EVEN Real Estate Holding LLC (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) H.I. Soaltee Management Company Ltd (ac) HI Sugarloaf, LLC (ci) Hale International Ltd. (ct) 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 (k) Holiday Hospitality Franchising, LLC (k) Holiday Inn Mexicana S.A. de C.V. (ab) Holiday Inns (China) Ltd (ac) Holiday Inns (Courtalin) Holding (x) Holiday Inns (Courtalin) SAS (x) Holiday Inns (England) Limited (n) Holiday Inns (Germany), LLC (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 (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 (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 (Marseille) SAS (x) IHG (Myanmar) Ltd (ah) IHG (Thailand) Limited (aj) IHG Amsterdam Management BV (p) IHG Bangkok Ltd (ct) IHG Brasil Administracao de Hoteis e Servicos Ltda (ak) IHG Civ Holding Co-Investment IHG Civ Holding Main Fund, LLC (k) IHG Commission Services SRL (co) IHG Community Development, LLC (ci) IHG de Argentina SA (al) IHG ECS (Barbados) SRL (co) IHG Franchising Brasil Ltda (bd) IHG Franchising DR Corporation (k) IHG Franchising, LLC (k) IHG Hotels (New Zealand) Limited (an) IHG Hotels Limited (n) IHG Hotels Management (Australia) Pty Limited (b) (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 (as) IHG Management (Netherlands) B.V. (p) IHG Management d.o.o. Beograd (cc) IHG Management MD Barclay Sub LLC (cj) IHG Management SL d.o.o (bo) IHG Mexico Operaciones SA de CV (ab) IHG Orchard Street Member, LLC (k) IHG Peru SRL (dd) IHG PS Nominees Limited (n) IHG Sermex SA de CV (ab) IHG Systems Pty Ltd (b) (aa) IHG Szalloda Budapest Szolgaltato Kft. (at) IHG Technology Solutions LLC (k) IND East Village SD Holdings, LLC (k) InterContinental Berlin Service Company GmbH (au) InterContinental (Branston) 1 Limited (c) (n) InterContinental (PB) 1 (n) 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 (b) (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) Ltd. (bb) InterContinental Hotels Group Customer Services Limited (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, LLC (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 Management Montenegro d.o.o. (ce) 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 Holdings, LLC (k) KG Benefits LLC (k) KG Gift Card Inc. (bz) KG Liability LLC (k) KG Technology, LLC (k) KHP Washington Operator LLC (k) KHRG 11th Avenue Hotel LLC (k) KHRG 851 LLC (k) KHRG Aertson LLC (k) KHRG Alexis, LLC (k) KHRG Allegro, LLC (k) KHRG Argyle, LLC (k) KHRG Austin Beverage Company, LLC (k) KHRG Baltimore, LLC (k) KHRG Born LLC (k) KHRG Boston Hotel, LLC (k) KHRG Bozeman LLC (k) KHRG Buckhead LLC (k) KHRG Canary LLC (k) KHRG Cayman LLC (k) KHRG Cayman Employer Ltd. (k) KHRG Dallas LLC (k) KHRG Dallas Beverage Company LLC (k) KHRG DC 1731 LLC (k) KHRG DC 2505 LLC (k) KHRG Employer, LLC (k) KHRG Goleta LLC (k) KHRG Gray LLC (k) KHRG Gray U2 LLC (k) KHRG Huntington Beach LLC (k) KHRG Key West LLC (k) KHRG King Street, LLC (k) Fully owned subsidiaries KHRG La Peer LLC (k) KHRG Miami Beach LLC (k) KHRG Muse LLC (k) KHRG New Orleans LLC (k) KHRG NPC LLC (k) KHRG Palladian LLC (k) KHRG Palomar Phoenix LLC (k) KHRG Philly Monaco LLC (k) KHRG Pittsburgh LLC (k) KHRG Porsche Drive LLC (k) KHRG Reynolds LLC (k) KHRG Riverplace LLC (k) KHRG Sacramento LLC (k) KHRG Savannah LLC (k) KHRG Schofield LLC (k) KHRG SFD LLC (k) KHRG SF Wharf LLC (k) KHRG SF Wharf U2 LLC (k) KHRG South Beach LLC (k) KHRG State Street LLC (k) KHRG Sutter LLC (k) KHRG Sutter Union LLC (k) KHRG Taconic LLC (k) KHRG Tariff LLC (k) KHRG Texas Hospitality, LLC (k) KHRG Texas Operations, LLC (k) KHRG Tryon LLC (k) KHRG Vero Beach, LLC (k) KHRG Vintage Park LLC (k) KHRG VZ Austin LLC (k) KHRG Wabash LLC (k) KHRG Westwood, LLC (k) KHRG Wilshire LLC (k) Kimpton Hollywood Licenses LLC (k) Kimpton Hotel & Restaurant Group, LLC (k) Kimpton Phoenix Licenses Holdings LLC (k) Louisiana Acquisitions Corp. (k) Luxury Resorts and Spas (France) SAS (dc) Manchester Oxford Street Hotel OpCo Limited (n) Mercer Fairview Holdings LLC (k) Met Leeds Hotel OpCo Limited (n) MH Lodging LLC (k) Oxford Spires Hotel OpCo Limited (n) Oxford Thames Hotel OpCo Limited (n) PML Services LLC (as) Pollstrong Limited (n) Powell Pine, Inc. (k) Priscilla Holiday of Texas, Inc. (cl) PT Regent Indonesia (bh) PT SC Hotels & Resorts Indonesia (bh) Raison d’Etre Holdings (BVI) Limited (v) Raison d’Etre Services (BVI) Limited (v) Raison d’Etre Spas, LLC (k) Raison d’Etre Spas, Sweden AB (db) 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 (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 (cb) Semiramis for training of Hotel Personnel and Hotel Management SAE (ch) SF MH Acquisition LLC (k) 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) Six Senses Americas IP LLC (k) Six Senses Capital Pte. Ltd (ay) Six Senses North America Management LLC (k) SLC Sustainable Luxury Cyprus Limited (cs) Solamar Lodging LLC (k) Southern Pacific Hotels Properties Limited (v) SPHC Management Ltd. (bq) St David’s Cardiff Hotel OpCo Limited (n) Sustainable Luxury Holdings (BVI) Limited (v) Sustainable Luxury Lanka Pvt. Ltd (cv) Sustainable Luxury Maldives Private Limited (cw) Sustainable Luxury Mauritius Limited (cx) Sustainable Luxury Services (BVI) Limited (v) Sustainable Luxury Singapore Private Limited (ai) Sustainable Luxury UK Limited (cy) Sustainable Luxury USA Limited (cz) 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) Vista Rockville FF&E, LLC (as) White Shield Insurance Company Limited (bk) Wotton House Hotel OpCo Limited (n) York Station Road Hotel OpCo Limited (n)
Summary of Investment in Associates	Subsidiaries where the effective interest is less than 100% IHG ANA Hotels Group Japan LLC (74.66%) (ar) IHG ANA Hotels Holdings Co., Ltd. (66%) (ar) Regent Hospitality Worldwide, Inc. (51%) (bt) Sustainable Luxury Holding (Thailand) Limited (49%) (c) (j) (cu) Sustainable Luxury Hospitality (Thailand) Limited (49%) (c) (j) (cu) Sustainable Luxury Management (Thailand) Limited (49%) (c) (j) (cu) Sustainable Luxury Operations (Thailand) Ltd (99.98%) (j) (cu) Universal de Hoteles SA (9.99%) (j) (bj) World Trade Centre Montreal Hotel Corporation (74.11%) (bl) Associates, joint ventures and other 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. (16.15%) (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) EDG Alpharetta EH LLC (0%) (d) (h) (r) Gestion Hotelera Gestel, C.A. (50%) (c) (h) (ba) Groups360 LLC (13.05%) (h) (k) H.I. Soaltee Hotel Company Private Ltd (26%) (br) Inter-Continental Hotels Saudi Arabia Limited (40%) (bs) NF III Seattle, LLC (25%) (g) (r) NF III Seattle Op Co, LLC (25%) (g) (r) Nuevas Fronteras S.A. (23.66%) (cd) President Hotel & Tower Co Ltd. (30%) (bu) Shanghai Yuhuan Industrial Development Co., Ltd (1%) (da) Sustainable Luxury Gravity Global Private Limited (51%) (h) (de) SURF-Samui Pte. Ltd (49%) (ay) 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)  8% cumulative preference shares (e)   1 4 (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 (j) Minority interest relates to one or more individual shareholders who are employed or were previously employed by the entity Registered addresses (k)   3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA (l) 205 Powell Place, 37027 Brentwood, TN 37027, USA (m) Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (n)   Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK (o)   333 Bay Street, Suite 400, Toronto M5H 2R2, Ontario, Canada (p)   Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands (q)   Alameda Jau 536, Suite 3s-A, 01420-000 (r)   The Corporation Trust Centre, 1209 Orange Street, Wilmington, DE 19801, USA (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)   Flemming House, Wickhams Cay, P.O.Box 662, 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 SAR (ad)  Rond-Point Robert Schuman 11, 1040 Brussels, Belgium (ae)  QBC 4 – Am Belvedere 4, 1100, Vienna, Austria (af) Avenida da Republica, no 52 – 9, 1069 – 211, Lisbon, Portugal (ag)  24, Rusakovskaya Str., Moscow 107014, Russian Federation (ah)  No. 84, Pan Hlaing Street, Unit #1, Level 8, Uniteam Marine Office Building, Sanchuang Township, Yangon, Myanmar (ai)  230 Victoria Street, #13-00 (aj)  973 President Tower, 7th Floor, Units 7A, 7F, 7G and 7H, Ploenchit Road, Khwaeng Lumpini, Khet Pathumwan, Bangkok Metropolis, 10330, Thailand (ak)  Alameda Jau 536, Suite 3S-B, 01420-000 (al)  Avenida Cordoba 1547, piso 8, oficina A, Buenos Aires, Argentina (am) The Phoenix Centre, George Street, Belleville St. Michael, Barbados (an)  Level 10, 2 Commerce Street, Auckland Central, Auckland 1000, 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, (ar) 20th Floor, Toranomon Kotohira Tower, 2–8, Toranomon 1-chome, Minato-ku, (as)  2 Wisconsin Circle #700, Chevy Chase, MD 20815, USA (at)  1052 Budapest, Apáczai Csere János u. 12 – 14A, Hungary (au)  Budapester Str. 2, 10787 Berlin, Germany (av)  Koenigsallee 59, D-40215, (aw) Alameda Jau 536, Suite 3S-E, 01420-000 (ax)  1980 Pérodeau Street, Vaudreuil-Dorion J7V 8P7, Quebec, Canada (ay)  168 Robinson Road, #16-01 (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, 01420-000 (bd)  Alameda Jau 536, Suite 3S-D, 01420-000 (be)  Viale Monte Nero n.84, 20135 Milano, Italy (bf)  Thurn-und-Taxis-Platz (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, (bi) Primmer Piper Eggleston & Cramer PC, 30 Main St., Suite 500, P.O. Box 1489, Burlington, VT 05402-1489, USA (bj) Calle 49, Sur 45 A 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)  37A Professor Fridtjof Nansen Street, 5th Floor, District Sredets, Sofia, 1142, 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 (bx)  Eski Büyükdere Cd. Park Plaza No:14 K:4 Maslak – Sarıyer, Istanbul, Turkey (by)  Paseo de Recoletos 37 – 41, 28004 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)  Two Snowhill Snow Hill Queensway Birmingham B4 6GA (cc)  Krunska 73, Beograd, 11000, Serbia (cd)  Moreno 809 2 Piso, Buenos Aires, Argentina (ce)  Bulevar Svetog Petra Cetinjskog 149 – 81000 Podgorica, Montenegro (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, (ci)  2985 Gordy Parkway, 1st Floor, Marietta, GA 30066, USA (cj)  600 Mamaroneck Avenue #400, 10528 Harrison, NY 10528, USA (ck)  8275 South Eastern Avenue #200, Las Vegas, NV 89123, USA (cl)  5444 Westheimer #1000, Houston, TX 77056, USA (cm) 23/6 D. Anhaght Str., Yerevan, 0069, Armenia (cn)  Generation Park Z – ul. Towarowa 28, 00-839 (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 (cr) C/O BDO LLP, 4 Atlantic Quay, 70 York Street, Glasgow G2 8JX, UK (cs)  ATS Services Limited, Capital Center, 9th Floor, 2-4 (ct)  Start Chambers, Wickham’s Cay II, P.O. Box 2221, Road Town, Tortola, VG1110, British Virgin Islands (cu)  57, 9th Floor, Park Ventures Ecoplex, Unit 902-904, (cv)  Shop No. L3-6, (cw) Premier Chambers, M.Lux Lodge, 1st Floor, Orchid Magu, Male, Republic of Maldives (cx)  Venture Corporate Services (Mauritius) Ltd, Level 3, Tower 1, Nexteracom Towers, Cybercity, Ebene, Mauritius (cy)  Berg Kaprow Lewis LLP, 35 Ballards Lane, DX 57284 Finchley 2, London, N3 1XW, UK (cz)  251 Little Falls Drive, Wilmington, DE19808, USA. (da)  1st Floor, No.68, Zhupan Road, Zhuqiao Town, Pudong New Area, Shanghai, China (db)  Grevgatan 13, 11453 Stockholm, Sweden (dc)  95 Blvd. Berthier, 75017 Paris, France (dd)  Bernardo Monteagudo 201, 15076, Lima, Peru (de)  B-11515

Accounting policies - Additiona

Accounting policies - Additional Information (Detail) € in Millions, £ in Millions, $ in Millions

Dec. 31, 2020USD ($)

Oct. 31, 2020GBP (£)

Jun. 30, 2020USD ($)

Jun. 30, 2022USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2022USD ($)

Dec. 31, 2021USD ($)

Mar. 31, 2021GBP (£)

Oct. 31, 2020EUR (€)

Oct. 31, 2020GBP (£)

Sep. 30, 2020USD ($)

Accounting policies [line items]

Depreciation method, property, plant and equipment

All depreciation is charged on a straight-line basis

Revenue

$ 2,394

$ 4,627

$ 4,337

Issuance of commercial paper

$ 819

819

£ 600

Undrawn bank facilities

1,400

1,400

1,279

Cash and cash equivalents

1,675

1,675

195

704

Total liquidity

2,925

2,925

Interest cover

1.5

Leverage ratio

7.5

Repayment of long-term bonds

290

Deferred compensation plan investments

236

$ 236

218

193

Increase decease in sublease rentals

8.00%

Increase decease in sublease rentals of impairment charges

$ 2

Derivative financial instruments

(13)

(13)

(19)

Gain loss recognized on put options

4

Covenant Liquidity

$ 400

$ 400

$ 400

Option contract [member]

Accounting policies [line items]

Derivative financial instruments

(4)

$ (4)

Credit risk [member]

Accounting policies [line items]

Percentage of provision on debt gross

20.00%

Increase decrease in expected credit loss

$ 4

Credit risk [member] | Past due more than 180 days [member]

Accounting policies [line items]

Increase decrease in expected credit loss

$ 8

Percentage of collection rate

10.00%

Credit risk [member] | Change In Payment Plans [Member]

Accounting policies [line items]

Increase decrease in expected credit loss

$ 2

Percentage of change in the expected collection rate

10.00%

Trade Deposits And Loans [Member] | Deposit Balance [Member]

Accounting policies [line items]

Trade deposits and loans

$ 33

Trade Deposits And Loans [Member] | Associated Contract Assets [Member]

Accounting policies [line items]

Trade deposits and loans

33

One year Slower ReVPar [Member]

Accounting policies [line items]

Impairment Charge

4

One point Six Two Five PercentageFive hundred Million Euro [Member]

Accounting policies [line items]

Notional amount | €

€ 500

Bond interest rate

1.625%

1.625%

Maturity date

4

Three point Three Seven Five Percentage Four hundred Million Euro [Member]

Accounting policies [line items]

Notional amount | £

£ 400

Bond interest rate

3.375%

3.375%

Maturity date

8

Three Point Eight Seven Five Percentage Four Hundred Million Euro Twenty Twenty two [Member]

Accounting policies [line items]

Notional amount | £

£ 400

Bond interest rate

3.875%

3.875%

Maturity date

November 2022

Repayment of long-term bonds | £

£ 227

Four To Five Year Period [Member] | One year Slower ReVPar [Member]

Accounting policies [line items]

Impairment Charge

12

Two To Three Year Period [Member] | One year Slower ReVPar [Member]

Accounting policies [line items]

Impairment Charge

11

North America Hotels [Member]

Accounting policies [line items]

Impairment loss recognised in profit or loss, intangible assets other than goodwill

$ 35

Growth rate used to extrapolate cash flow projections

1.70%

North America Hotels [Member] | One year Faster Re V Par [Member]

Accounting policies [line items]

Impairment Charge

9

US corporate headquarters [Member]

Accounting policies [line items]

Impairment Charge

13

US corporate headquarters [Member] | Americas Region [Member]

Accounting policies [line items]

Impairment Charge

6

US corporate headquarters [Member] | Central [member]

Accounting policies [line items]

Impairment Charge

7

US corporate headquarters [Member] | Rental Lease [Member]

Accounting policies [line items]

Impairment Charge

50

One percentage point increase [member]

Accounting policies [line items]

Impairment Charge

7

7

One percentage point increase in terminal capitalisation rate [Member]

Accounting policies [line items]

Impairment Charge

8

One percentage point decrease in terminal capitalisation rate [Member]

Accounting policies [line items]

Impairment Charge

11

Overdraft [Member]

Accounting policies [line items]

Cash and cash equivalents

1,575

1,575

Cash Flow Generated [Member]

Accounting policies [line items]

Revenue

29

Levels of Existing Cash Reserves Available [Member]

Accounting policies [line items]

Cash and cash equivalents

800

800

UK Portfolio [member]

Accounting policies [line items]

Impairment Charge

50

Service Properties Trust [Member]

Accounting policies [line items]

Impairment Charge

66

Six Senses Management Agreements [Member]

Accounting policies [line items]

Impairment Charge

41

Six Senses Management Agreements [Member] | Americas [member]

Accounting policies [line items]

Impairment Charge

5

Six Senses Management Agreements [Member] | EMEAA [member]

Accounting policies [line items]

Impairment Charge

33

Six Senses Management Agreements [Member] | Greater China [Member]

Accounting policies [line items]

Impairment Charge

3

InterContinental Boston [member]

Accounting policies [line items]

Impairment Charge

32

UK Portfolio [member]

Accounting policies [line items]

Fair value gains losses on contingent purchase consideration

21

Barclay and IC Boston [Member]

Accounting policies [line items]

Impairment Charge

18

Loyalty programme liability [member]

Accounting policies [line items]

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities

50

System Fund [member] | US corporate headquarters [Member]

Accounting policies [line items]

Impairment Charge

37

System Fund [member] | Loyalty programme liability [member]

Accounting policies [line items]

Deferred revenue

1,245

1,245

$ 1,233

$ 1,181

Associates [member]

Accounting policies [line items]

Impairment Charge

13

Gain loss recognized on put options

$ 4

Software [member]

Accounting policies [line items]

Amortisation method, intangible assets other than goodwill

straight-line

Maximum [member]

Accounting policies [line items]

Capitalisation rate used to calculate the eventual sales value

7.50%

Covenant Liquidity

$ 400

Maximum [member] | North America Hotels [Member]

Accounting policies [line items]

Impairment Charge

8

$ 4

Growth rate used to extrapolate cash flow projections

12.00%

Capitalisation rate used to calculate the eventual sales value

9.00%

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] | Software [member]

Accounting policies [line items]

Estimated useful lives

5 years

Minimum [member]

Accounting policies [line items]

Capitalisation rate used to calculate the eventual sales value

6.00%

Covenant Liquidity

400

$ 400

Minimum [member] | North America Hotels [Member]

Accounting policies [line items]

Impairment Charge

$ 6

Growth rate used to extrapolate cash flow projections

11.00%

Capitalisation rate used to calculate the eventual sales value

7.50%

Minimum [member] | US corporate headquarters [Member]

Accounting policies [line items]

Impairment Charge

$ 1

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

Exchange Rates - Additional Inf

Exchange Rates - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Sterling [member]
Disclosure Of Exchange Rates [line items]
Average rates of exchange for the year	0.78	0.78	0.75
Rates of exchange on the last day of the year	0.73	0.76	0.78
Euro [member]
Disclosure Of Exchange Rates [line items]
Average rates of exchange for the year	0.88	0.89	0.85
Rates of exchange on the last day of the year	0.81	0.89	0.87

Segmental Information - Additio

Segmental Information - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)Segment	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Disclosure of reportable segments [line items]
Number of reportable segments | Segment	4
Gain on disposal of hotel assets	$ (16)	$ (21)	$ (14)
Americas [Member]
Disclosure of reportable segments [line items]
Proceeds from business interruption insurance	4	$ 10
Litigation settlement	4
EMEAA [Member]
Disclosure of reportable segments [line items]
Gain on disposal of hotel assets	$ 3
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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of reportable segments [line items]
System Fund revenues	$ 765	$ 1,373	$ 1,233
Reimbursement of costs	637	1,171	1,171
Revenue	2,394	4,627	4,337
Operating profit	(153)	630	582
Net finance expenses	(140)	(115)	(96)
Fair value gains/(losses) on contingent purchase consideration	13	27	(4)
(Loss)/profit before tax	(280)	542	482
Tax	20	(156)	(132)
(Loss)/profit for the year	(260)	386	350
Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(270)	(186)	(104)
Fair value gains/(losses) on contingent purchase consideration	21	38
(Loss)/profit before tax	(263)	(148)	(104)
Tax	(52)	(20)	(27)
Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	992	2,083	1,933
Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	219	865	832
System Fund [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(102)	(49)	(146)
Americas [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(118)	(62)	(36)
Americas [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	512	1,040	1,051
Americas [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	296	700	673
EMEAA [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(128)	(109)	(12)
EMEAA [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	221	723	569
EMEAA [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(50)	217	206
Greater China [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(5)		(1)
Greater China [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	77	135	143
Greater China [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	35	73	70
Central [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(19)	(15)	(55)
Central [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	182	185	170
Central [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	$ (62)	$ (125)	$ (117)

Segmental Information - Summa_2

Segmental Information - Summary of Information by Reportable Segment - Other Segmental Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 110	$ 116	$ 115
Share-based payments cost	19	28	27
Share of losses/(gains) of associates and joint ventures	14	3	1
Americas [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	41	44	46
Share-based payments cost	7	9	8
Share of losses/(gains) of associates and joint ventures	14	9	6
EMEAA [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	21	25	17
Share-based payments cost	3	4	4
Share of losses/(gains) of associates and joint ventures		(6)	(5)
Greater China [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	6	5	7
Share-based payments cost	2	2	3
Central [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	42	42	45
Share-based payments cost	$ 7	$ 13	$ 12

Segmental Information - Summa_3

Segmental Information - Summary of Information by Reportable Segment - Other Segmental Information (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 110	$ 116	$ 115
Administrative expenses [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	29	32	27
Cost of sales [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	81	84	88
System Fund [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 62	$ 54	$ 49

Segmental Information - Summa_4

Segmental Information - Summary of Information by Reportable Segment - Reconciliation of Capital Expenditure (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	$ 148	$ 265
Contract acquisition costs	(74)	(64)
Timing differences and other adjustments	20	1
Additions per the Financial Statements	104	208
Comprising additions to:
Goodwill and other intangible assets	52	108
Property, plant and equipment	30	77
Investment in associates and joint ventures	17	14
Other financial assets	5	9
Additions per the Group Financial Statements	104	208
Key money paid [member]
Disclosure of reportable segments [line items]
Contract acquisition costs	(64)	(62)
Americas [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	46	57
Contract acquisition costs	(33)	(27)
Timing differences and other adjustments	17	4
Additions per the Financial Statements	30	34
Comprising additions to:
Goodwill and other intangible assets	1
Property, plant and equipment	12	19
Investment in associates and joint ventures	17	14
Other financial assets		1
Additions per the Group Financial Statements	30	34
EMEAA [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	44	71
Contract acquisition costs	(29)	(35)
Timing differences and other adjustments	4	1
Additions per the Financial Statements	19	41
Comprising additions to:
Goodwill and other intangible assets	1	4
Property, plant and equipment	13	29
Other financial assets	5	8
Additions per the Group Financial Statements	19	41
Greater China [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	2
Contract acquisition costs	(2)
Central [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	56	137
Timing differences and other adjustments	(1)	(4)
Additions per the Financial Statements	55	133
Comprising additions to:
Goodwill and other intangible assets	50	104
Property, plant and equipment	5	29
Additions per the Group Financial Statements	$ 55	$ 133

Segmental Information - Summa_5

Segmental Information - Summary of Geographical Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of geographical areas [line items]
System Fund	$ 765	$ 1,373	$ 1,233
Revenue	2,394	4,627	4,337
Non-current assets	2,259	2,663
Before system funds [member]
Disclosure of geographical areas [line items]
Revenue	1,629	3,254	3,104
United Kingdom [member]
Disclosure of geographical areas [line items]
Revenue	77	265	151
Non-current assets	72	184
United States [member]
Disclosure of geographical areas [line items]
Revenue	1,067	1,957	1,950
Non-current assets	1,487	1,632
Rest of world [member]
Disclosure of geographical areas [line items]
Revenue	485	1,032	$ 1,003
Non-current assets	$ 700	$ 847

Revenue - Additional Informatio

Revenue - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of disaggregation of revenue from contracts with customers [line items]
Maximum payouts as per guarantee	$ 72	$ 85
Impairment charges	53
Non-SVC contract asset [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Impairment charges	20
SVC contract asset [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Impairment charges	33
System Fund [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Increase decrease in revenue of central segment	20	18	$ 15
Increase decrease in operating profit of central segment	21	22	$ 20
Americas [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Impairment charges	$ 42
Americas [Member] | Minimum [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Discount rate	8.40%
Americas [Member] | Maximum [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Discount rate	9.30%
EMEAA [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Discount rate	14.10%
Impairment charges	$ 11
Greater China [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Discount rate	13.30%
Europe [Member] | Minimum [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Discount rate	9.50%
Europe [Member] | Maximum [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Discount rate	10.40%
Performance Guarantees [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Performance guarantees included within trade and other payables	$ 1	$ 2

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	$ 606	$ 1,174	$ 1,156
Incentive management fees	35	151	160
Central revenue	182	185	170
Revenue from fee business	823	1,510	1,486
Revenue from owned, leased and managed lease hotels	169	573	447
System Fund revenues	765	1,373	1,233
Reimbursement of costs	637	1,171	1,171
Total revenue	2,394	4,627	4,337
Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	992	2,083	1,933
Americas [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	452	840	835
Incentive management fees	5	13	18
Revenue from fee business	457	853	853
Revenue from owned, leased and managed lease hotels	55	187	198
Americas [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	512	1,040	1,051
EMEAA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	93	247	227
Incentive management fees	14	90	93
Revenue from fee business	107	337	320
Revenue from owned, leased and managed lease hotels	114	386	249
EMEAA [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	221	723	569
Greater China [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	61	87	94
Incentive management fees	16	48	49
Revenue from fee business	77	135	143
Greater China [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	77	135	143
Central [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Central revenue	182	185	170
Revenue from fee business	182	185	170
Central [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	$ 182	$ 185	$ 170

Revenue - Summary of Informatio

Revenue - Summary of Information About Trade Receivables, Contract Assets, and Deferred Revenue (Detail) - USD ($) $ in Millions		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Receivables from contracts with customers [abstract]
Trade receivables	[1]	$ 309	$ 515
Contract assets		336	334	$ 290
Deferred revenue		$ (1,569)	$ (1,564)	$ (1,506)
[1]	Including cost reimbursements of $26m (2019: $67m).

Revenue - Summary of Informat_2

Revenue - Summary of Information About Contract Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Contract assets [abstract]
Contract assets, Beginning balance	$ 334	$ 290
Costs paid	74	64
Recognised as a deduction to revenue	(25)	(22)
Impairment charges (note 0)	(53)
Repayments		(1)
Exchange and other adjustments	6	3
Contract assets, Ending balance	336	334
Current	25	23	$ 20
Non-current	$ 311	$ 311	$ 270

Revenue - Summary of Changes in

Revenue - Summary of Changes in Deferred Revenue (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	$ 1,564	$ 1,506
Acquisition of businesses		2
Increase in deferred revenue	403	623
Recognised as revenue	(402)	(566)
Exchange and other adjustments	4	(1)
Deferred revenue ending balance	1,569	1,564
Current			$ 452	$ 555	$ 572
Non-current			1,117	1,009	934
Deferred revenue	1,569	1,506	1,569	1,564	1,506
Loyalty programme [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	1,233	1,181
Increase in deferred revenue	344	533
Recognised as revenue	(332)	(481)
Deferred revenue ending balance	1,245	1,233
Current			376	476
Non-current			869	757
Deferred revenue	1,245	1,233	1,245	1,233	1,181
Other co-brand fees [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	66	77
Recognised as revenue	(11)	(11)
Deferred revenue ending balance	55	66
Current			11	11
Non-current			44	55
Deferred revenue	55	66	55	66	77
Application & re-licensing fees [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	172	175
Increase in deferred revenue	14	26
Recognised as revenue	(20)	(25)
Exchange and other adjustments		(4)
Deferred revenue ending balance	166	172
Current			22	25
Non-current			144	147
Deferred revenue	166	172	166	172	175
Other [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	93	73
Acquisition of businesses		2
Increase in deferred revenue	45	64
Recognised as revenue	(39)	(49)
Exchange and other adjustments	4	3
Deferred revenue ending balance	103	93
Current			43	43
Non-current			60	50
Deferred revenue	$ 103	$ 93	$ 103	$ 93	$ 73

Revenue - Amounts Received and

Revenue - Amounts Received and Not Yet Recognized Related to Performance Obligations (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 1,569	$ 1,564
Due within one year [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	452	555
Between 1 and 2 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	353	326
Between 2 and 3 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	278	206
Between 3 and 4 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	200	142
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	106
More than 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	191	229
Loyalty and co-brand [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	1,300	1,299
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	387	487
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	313	292
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	249	176
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	176	115
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	73	79
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	102	150
Other [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	269	265
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	65	68
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	40	34
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	29	30
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	24	27
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	22	27
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	$ 89	$ 79

Revenue - Movements in Contract

Revenue - Movements in Contract Costs, Typically Developer Commissions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
Contract costs beginning balance	$ 72	$ 60
Costs incurred	11	19
Amortisation	(9)	(7)
Exchange and other adjustments	1
Contract costs ending balance	75	72
Contract costs disclosed as:
Current			$ 5	$ 5	$ 5
Non-current			70	67	55
Total contract costs	$ 72	$ 60	$ 75	$ 72	$ 60

Staff costs and Directors' re_3

Staff costs and Directors' remuneration - Summary of Staff Costs (Detail) - Costs by employer [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Pension and other post-retirement benefits:
Total staff costs	$ 1,358	$ 2,180	$ 2,165
Costs borne by IHG [member]
Costs
Wages and salaries	1,233	1,982	1,956
Social security costs	86	131	127
Pension and other post-retirement benefits:
Defined benefit plans (note 0)	3	3	19
Defined contribution plans	36	64	63
Total staff costs	500	735	708
Costs are borne by the System Fund [member]
Pension and other post-retirement benefits:
Total staff costs	242	313	347
Costs are reimbursed [member]
Pension and other post-retirement benefits:
Total staff costs	$ 616	$ 1,132	$ 1,110

Staff costs and Directors' re_4

Staff costs and Directors' remuneration - Summary of Average Number of Employees (Detail) - Costs by employer [member] - Employee	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	28,812	36,643	35,330
Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	8,146	9,636	7,598
Costs are borne by the System Fund [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	4,686	4,800	5,214
Costs are reimbursed [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	15,980	22,207	22,518
Americas [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	1,931	2,170	2,225
EMEAA [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	4,088	5,227	3,255
Greater China [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	314	339	324
Central [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	1,813	1,900	1,794

Staff costs and Directors' re_5

Staff costs and Directors' remuneration - Summary of Staff Costs (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
System Fund [member] | 2020 reorganisation programme [Member]
Disclosure of information about employees and directors [Line Items]
Exceptional items	$ 20
Exceptional items [member]
Disclosure of information about employees and directors [Line Items]
Settlement loss including transaction costs			$ 15
Exceptional items [member] | 2020 reorganisation programme [Member]
Disclosure of information about employees and directors [Line Items]
Exceptional items	27	$ 9	21
Exceptional items [member] | Termination Benefits Of US funded [Member]
Disclosure of information about employees and directors [Line Items]
Settlement loss including transaction costs			15
Exceptional items [member] | System Fund [member] | Comprehensive efficiency programme [member]
Disclosure of information about employees and directors [Line Items]
Exceptional items	$ 0	$ 8	$ 21

Staff costs and Directors' re_6

Staff costs and Directors' remuneration - Summary of Director's Emoluments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Director [member]
Disclosure of Directors Emoluments [Line Items]
Base salaries, fees, performance payments and benefits	$ 4.2	$ 6.4	$ 7.1

Staff costs and Directors' re_7

Staff costs and Directors' remuneration - Additional Information (Detail) $ in Millions	Dec. 31, 2020USD ($)
Text block [abstract]
Government subsidies received	$ 36

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Auditor's remuneration [abstract]
Audit of the Financial Statements		$ 3	$ 3	$ 3.3
Audit of subsidiaries		3.3	3.2	2.9
Audit-related assurance services		0.2	0.2	0.2
Other assurance services	[1]	1.1	1.3	1.3
Other non-audit services not covered by the above		0.1	0.1	0.1
Total expense related to remuneration		$ 7.7	$ 7.8	$ 7.8
[1]	Excludes fees of $0.2m which have not yet been incurred.

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, 2020	Dec. 31, 2018
Auditor's remuneration [abstract]
Audit fees for specific procedures performed in relation to the implementation of new accounting standards		$ 0.4
Audit fee not yet incurred	$ 0.2

Exceptional Items - Summary of

Exceptional Items - Summary of Exceptional Items (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cost of sales:
Derecognition of right-of-use assets and lease liabilities	$ 22
Gain on lease termination	30
Provisions charged to income statement (incl onerous contracts)	(34)	$ (43)
Administrative expenses:
Administrative expenses	(267)	(385)	$ (415)
Impairment loss on financial assets	(88)	(8)	(17)
Other impairment charges:
Other impairment charges	(226)	(131)
(Loss)/profit before tax	(280)	542	482
Contract assets	(53)
Property plant and equipment	(90)
Financial expenses	(144)	(121)	(101)
Tax on exceptional items	52	20	27
Tax	(20)	156	132
Operating exceptional items	(270)	(186)	(104)
Fair value gains on contingent purchase consideration	13	27	(4)
Operating exceptional items analysed as:
Operating exceptional profit befor tax	(153)	630	582
Americas [member]
Other impairment charges:
Contract assets	(42)
EMEAA [member]
Administrative expenses:
Impairment loss on financial assets	9
Other impairment charges:
Contract assets	(11)
EMEAA [member] | Right-of-use assets [member]
Other impairment charges:
Impairment	(5)
Exceptional items [member]
Cost of sales:
Gain on lease termination	30
Total cost of sales	34
Administrative expenses:
Acquisition and integration costs	(6)	(7)	(15)
Litigation	(5)	(28)	(18)
Pension settlement cost			(15)
Administrative expenses	(30)	(55)	(104)
Impairment loss on financial assets	(48)
Other impairment charges:
Goodwill		(49)
Other impairment charges	(226)	(131)
(Loss)/profit before tax	(263)	(148)	(104)
Contract assets	(53)
Property plant and equipment	(90)
Financial expenses	(14)
Tax on exceptional items	52	20	22
Exceptional tax			5
Tax	52	20	27
Fair value gains on contingent purchase consideration	21	38
Operating exceptional items analysed as:
Operating exceptional profit befor tax	(270)	(186)	(104)
Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	(8)
Exceptional items [member] | Administrative Expenses [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	(19)	(20)	(56)
Exceptional items [member] | Right-of-use assets [member]
Other impairment charges:
Impairment	(16)	(32)
Exceptional items [member] | Management agreements [member]
Other impairment charges:
Management agreements	(48)	(50)
Exceptional items [member] | Onerous Contracts Provisions [Member]
Cost of sales:
Provisions charged to income statement (incl onerous contracts)	(10)
Exceptional items [member] | Associates [member]
Other impairment charges:
Impairment	(19)
Exceptional items [member] | Americas [member]
Operating exceptional items analysed as:
Operating exceptional profit befor tax	(118)	(62)	(36)
Exceptional items [member] | EMEAA [member]
Administrative expenses:
Litigation	(14)
Operating exceptional items analysed as:
Operating exceptional profit befor tax	(128)	(109)	(12)
Exceptional items [member] | Greater China [member]
Operating exceptional items analysed as:
Operating exceptional profit befor tax	(5)		(1)
Exceptional items [member] | Central [member]
Operating exceptional items analysed as:
Operating exceptional profit befor tax	$ (19)	$ (15)	$ (55)

Exceptional Items - Additional

Exceptional Items - Additional Information (Detail) € in Millions, £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020GBP (£)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020EUR (€)	Dec. 31, 2020GBP (£)
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets	$ (93)
Derecognition of lease liabilities	71
Gain on termination of lease	30
Fair value gains/(losses) on contingent purchase consideration	13		$ 27	$ (4)
Repayments of bonds, notes and debentures	290
Non-current assets	2,796		3,259	2,912
Lease liabilities	450		660
Provisions charged to income statement (incl onerous contracts)	34		43
Impairment loss on financial assets	88		8	17
Derecognition of right of use assets and lease liabilities	22
EMEAA [member]
Disclosure Of Exceptional Items [line items]
Impairment loss on financial assets	(9)
Right-of-use assets [member]
Disclosure Of Exceptional Items [line items]
Derecognition of right of use assets net book value	49
Right-of-use assets [member] | EMEAA [member]
Disclosure Of Exceptional Items [line items]
Impairment loss	$ 5
2022 Bonds [Member]
Disclosure Of Exceptional Items [line items]
Notional amount | £						£ 400
Repayments of bonds, notes and debentures | £		£ 227
Bond interest rate	3.875%				3.875%	3.875%
Maturity date	October 08, 2022	October 08, 2022
2024 Bonds [Member]
Disclosure Of Exceptional Items [line items]
Notional amount | €					€ 500
Bond interest rate	1.625%				1.625%	1.625%
Maturity date	October 08, 2024	October 08, 2024
2028 Bonds [Member]
Disclosure Of Exceptional Items [line items]
Notional amount | £						£ 400
Bond interest rate	3.375%				3.375%	3.375%
Maturity date	October 08, 2028	October 08, 2028
UK Portfolio [member]
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets	$ 22
Derecognition of lease liabilities	40
Non-current assets	0
Lease liabilities	0
Contingent consideration recognised as of acquisition date	0
Derecognition of right of use assets and lease liabilities	18
Exceptional items [member]
Disclosure Of Exceptional Items [line items]
Fair value gains/(losses) on contingent purchase consideration	21		38
Impairment on goodwill			49
Impairment loss on financial assets	48
Litigation settlement amount	5		28	18
Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	8
Exceptional items [member] | Administrative Expenses [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	19		20	56
Exceptional items [member] | Onerous Contracts Provisions [Member]
Disclosure Of Exceptional Items [line items]
Provisions charged to income statement (incl onerous contracts)	10
Exceptional items [member] | EMEAA [member]
Disclosure Of Exceptional Items [line items]
Litigation settlement amount	14
Exceptional items [member] | Right-of-use assets [member]
Disclosure Of Exceptional Items [line items]
Impairment loss	16		32
Exceptional items [member] | UK Portfolio [member]
Disclosure Of Exceptional Items [line items]
Fair value gains/(losses) on contingent purchase consideration	21		38
Impairment on goodwill			49
Derecognition of right of use assets and lease liabilities	18
Exceptional items [member] | UK Portfolio [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	4
Exceptional items [member] | UK Portfolio [member] | Onerous Contracts Provisions [Member]
Disclosure Of Exceptional Items [line items]
Provisions charged to income statement (incl onerous contracts)	10
Exceptional items [member] | UK Portfolio [member] | Right-of-use assets [member]
Disclosure Of Exceptional Items [line items]
Impairment loss			32
Gain on Lease Termination [Member]
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets	60
Derecognition of lease liabilities	90
Consultancy expense [member] | Exceptional items [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs			6	25
Severance Costs [member] | Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs			8	18
System Fund [member] | Exceptional items [member] | Administrative Expenses [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	20		$ 28	$ 47
SVC [Member]
Disclosure Of Exceptional Items [line items]
Impairment loss on financial assets	33
Trade deposits and loans [member]
Disclosure Of Exceptional Items [line items]
Impairment loss on financial assets	$ 15

Exceptional Items - Summary o_2

Exceptional Items - Summary of Exceptional Items relating to UK portfolio (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets and lease liabilities	$ 22
Provisions charged to the income statement (incl onerous contracts)	(34)	$ (43)
Impairment charges [abstract]
Property plant and equipment	(90)
Other impairment charges	(226)	(131)
Profit (loss) from operating activities	(153)	630	$ 582
Fair value gains on contingent purchase consideration	13	27	(4)
(Loss) profit before tax	(280)	542	482
UK Portfolio [member]
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets and lease liabilities	18
Exceptional items [member]
Impairment charges [abstract]
Goodwill		(49)
Property plant and equipment	(90)
Other impairment charges	(226)	(131)
Profit (loss) from operating activities	(270)	(186)	(104)
Fair value gains on contingent purchase consideration	21	38
(Loss) profit before tax	(263)	(148)	$ (104)
Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	(8)
Exceptional items [member] | Onerous Contracts Provisions [Member]
Disclosure Of Exceptional Items [line items]
Provisions charged to the income statement (incl onerous contracts)	(10)
Exceptional items [member] | Right-of-use assets [member]
Impairment charges [abstract]
Impairment loss	(16)	(32)
Exceptional items [member] | UK Portfolio [member]
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets and lease liabilities	18
Impairment charges [abstract]
Goodwill		(49)
Property plant and equipment	(50)
Other impairment charges	(50)	(81)
Profit (loss) from operating activities	(46)	(81)
Fair value gains on contingent purchase consideration	21	38
(Loss) profit before tax	(25)	(43)
Exceptional items [member] | UK Portfolio [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	(4)
Impairment charges [abstract]
Profit (loss) from operating activities	4
Exceptional items [member] | UK Portfolio [member] | Onerous Contracts Provisions [Member]
Disclosure Of Exceptional Items [line items]
Provisions charged to the income statement (incl onerous contracts)	$ (10)
Exceptional items [member] | UK Portfolio [member] | Right-of-use assets [member]
Impairment charges [abstract]
Impairment loss		$ (32)

Exceptional items - Summary o_3

Exceptional items - Summary of Tax Impacts On Exceptional Items (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	$ 34	$ 159	$ 95
Deferred tax expense	(54)	(3)	37
Total current and deferred tax	(20)	156	132
Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	14	4	21
Deferred tax expense	38	16	1
Total current and deferred tax	52	20	27
Derecognition of right-of-use assets and lease liabilities | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Deferred tax expense	(4)
Provision for onerous contractual expenditure | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Deferred tax expense	2
Reorganisation costs | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	3	4	11
Deferred tax expense	2
Acquisition and integration costs | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	1		2
Litigation | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense			5
Deferred tax expense		6
Pension settlement cost | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense			5
Deferred tax expense			1
Impairment of financial assets | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	4
Deferred tax expense	2
Other impairment charges | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	6
Deferred tax expense	37	18
Financial Expenses [Member] | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Deferred tax expense	3
Fair value gains on contingent purchase consideration | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Deferred tax expense	$ (4)	(6)
Adjustments in respect of prior years | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense			$ (2)
Deferred tax expense		$ (2)

Finance Costs - Summary of Fina

Finance Costs - Summary of Financial Income and Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Financial income on deposits and money market funds	$ 2	$ 3	$ 2
Interest income on loans and other assets	2	3	3
Financial income	4	6	5
Interest expense on bonds and syndicated facility	102	78	61
Interest expense on lease liabilities	37	41	39
Capitalised interest	(1)	(5)	(5)
Unwind of discount on deferred purchase consideration	1	1	1
Other charges	5	6	5
Financial expenses	144	121	101
Financial expenses before exceptional items	130	121	101
Financial expenses	144	$ 121	$ 101
Exceptional items [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Financial expenses	14
Financial expenses	$ 14

Finance Costs - Additional Info

Finance Costs - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Rate used for capitalisation of interest	2.90%	3.10%	3.00%
Frozen GAAP Basis [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Interest expense	$ 111	$ 99
IHG Rewards club loyalty programme [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Interest payable to IHG rewards club	$ 3	$ 13	$ 14

Tax - Summary of Tax on (Loss)_

Tax - Summary of Tax on (Loss)/Profit (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income tax [line items]
Current tax	$ 34	$ 159	$ 95
Origination and reversal of temporary differences	(35)	11	39
Changes in tax rates and tax laws	(8)	2	1
Adjustments to estimated recoverable deferred tax assets	(14)	(2)	(2)
Reduction in deferred tax expense by previously unrecognised deferred tax assets	(1)
Adjustments in respect of prior periods	4	(14)	(1)
Deferred tax	(54)	(3)	37
Income tax (credit)/charge for the year	(20)	156	132
Profit before exceptional items	32	176	159
Tax on exceptional items (note 6)	(52)	(20)	(27)
Exceptional items [member]
Income tax [line items]
Current tax	14	4	21
Deferred tax	38	16	1
Income tax (credit)/charge for the year	52	20	27
Tax on exceptional items (note 6)	(52)	(20)	(22)
Exceptional tax (note 6)			(5)
United Kingdom [member]
Income tax [line items]
Current period		5	10
Adjustments in respect of prior periods	(2)	13	4
Current tax	(2)	18	14
Foreign tax [member]
Income tax [line items]
Current period	43	154	95
Benefit of tax reliefs on which no deferred tax previously recognised	(2)	(2)	(1)
Adjustments in respect of prior periods	(5)	(11)	(13)
Current tax	$ 36	$ 141	$ 81

Tax - Summary of Tax on (Loss_2

Tax - Summary of Tax on (Loss)/Profit (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income tax [line items]
Corporate income tax rate	19.00%	19.00%	19.00%
Total income tax charge for the year	$ (20)	$ 156	$ 132
Before exceptional items [member] | United States [member]
Income tax [line items]
Total income tax charge for the year	$ 41	$ 113	$ 93

Tax - Summary of Reconciliation

Tax - Summary of Reconciliation of Tax Charge (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of income tax reconciliation [line items]
Corporate income tax rate	19.00%	19.00%	19.00%
Tax credits	0.50%	(0.80%)	(0.50%)
System Fund	(6.60%)	1.10%	5.00%
Impairment charges		1.70%
Other permanent differences	(4.20%)	1.30%	0.60%
Non-recoverable foreign taxes	(5.10%)	3.20%	0.70%
Net effect of different rates of tax in overseas businesses	(4.50%)	6.70%	4.60%
Effect of changes in tax rates and tax laws	2.90%	(0.40%)	0.30%
Reduction in current tax expense by previously unrecognised deferred tax assets	0.70%	(0.40%)	(0.40%)
Items on which deferred tax arose but where no deferred tax is recognised	(1.90%)
Effect of adjustments to estimated recoverable deferred tax assets	5.10%	(0.40%)	0.10%
Reduction in deferred tax expense by previously unrecognised deferred tax assets	0.30%
Adjustment to tax charge in respect of prior periods	0.90%	(2.20%)	(2.00%)
Average effective tax rate	7.10%	28.80%	27.40%
Before exceptional items and System Funds [member]
Disclosure of income tax reconciliation [line items]
Corporate income tax rate	19.00%	19.00%	19.00%
Tax credits	(1.70%)	(0.60%)	(0.30%)
System Fund	(1.10%)	(0.50%)	(0.50%)
Other permanent differences	12.10%	0.80%	0.30%
Non-recoverable foreign taxes	16.90%	2.40%	0.50%
Net effect of different rates of tax in overseas businesses	18.90%	5.50%	3.70%
Effect of changes in tax rates and tax laws	(9.60%)	(0.30%)	0.20%
Reduction in current tax expense by previously unrecognised deferred tax assets	(2.40%)	(0.30%)	(0.30%)
Items on which deferred tax arose but where no deferred tax is recognised	5.10%
Effect of adjustments to estimated recoverable deferred tax assets	(16.90%)	(0.30%)	0.10%
Adjustment to tax charge in respect of prior periods	(2.70%)	(1.90%)	(1.00%)
Average effective tax rate	37.60%	23.80%	21.70%

Tax - Summary of Reconciliati_2

Tax - Summary of Reconciliation of Tax Charge (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of income tax reconciliation [line items]
Net effect of different rates of tax in overseas businesses	(4.50%)	6.70%	4.60%
Before exceptional items and System Funds [member]
Disclosure of income tax reconciliation [line items]
Net effect of different rates of tax in overseas businesses	18.90%	5.50%	3.70%
Before exceptional items and System Funds [member] | Maximum [member]
Disclosure of income tax reconciliation [line items]
Increase in irrecoverable tax	7.90%
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	18.90%	4.90%	4.20%

Tax - Summary of Unrecognized D

Tax - Summary of Unrecognized Deferred Tax Based on Expiry Date (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
2021 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	$ 33	$ 31
Unrecognised deferred tax	8	6
2022 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	11	10
Unrecognised deferred tax	3	2
2023 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	2	2
2024 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	5	4
Unrecognised deferred tax	1	1
2025 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	110	91
Unrecognised deferred tax	26	20
2026 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	1
2027 [Member]
Unrecognised deferred tax position [line items]
Gross carrying amount	3	3
Unrecognised deferred tax	1	1
After 2027 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	24	21
Unrecognised deferred tax	$ 17	$ 16

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of reconciliation between tax rate and tax rate before exceptional items and System Fund [abstract]
Group income statement	$ (280)	$ 542	$ 482
Exceptional items (note 6)	263	148	104
System Fund	102	49	146
(Loss)/profit before exceptional items and System Fund	85	739	732
Group income statement	(20)	156	132
Exceptional items (note 6)	52	20	27
Income tax expense before exceptional items and System Fund	$ 32	$ 176	$ 159
Group income statement	7.10%	28.80%	27.40%
Average effective tax rate before exceptional items and System Fund	37.60%	23.80%	21.70%

Tax - Tax Paid - Additional Inf

Tax - Tax Paid - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of income tax reconciliation [line items]
Net tax paid	$ 41	$ 141	$ 68
Net tax paid in operating activities	41	141	66
Net tax paid in investing activities	0	0	2
United States [member]
Disclosure of income tax reconciliation [line items]
Net tax paid	29	80	54
Proceeds from income tax refunds	24	0	34
United Kingdom [member]
Disclosure of income tax reconciliation [line items]
Net tax paid	2	13	23
Proceeds from income tax refunds	$ 0	$ 0	$ 11

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation Of Tax Paid [abstract]
Current tax charge in the Group income statement	$ (34)	$ (159)	$ (95)
Current tax (charge)/credit in the Group statement of comprehensive income	(1)	2	1
Current tax credit taken directly to equity		4	8
Total current tax charge	(35)	(153)	(86)
Movements To Tax Contingencies	(8)	3	(4)
Timing differences of cash tax paid and foreign exchange differences	2	9	22
Tax paid per cash flow	$ (41)	$ (141)	$ (68)

Tax - Current Tax - Additional

Tax - Current Tax - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of uncertain tax positions within current tax [line items]
Uncertain tax positions included within current tax liability	$ 25	$ 33
Largest single contingency does not exceed [member]
Disclosure of uncertain tax positions within current tax [line items]
Uncertain tax positions included within current tax liability	$ 8	$ 9

Tax - Summary of Deferred Tax (

Tax - Summary of Deferred Tax (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Disclosure of income tax reconciliation [line items]
Beginning balance		$ (52)	$ (61)
Group income statement		54	3
Assets of businesses acquired			2
Group statement of comprehensive income		15
Group statement of changes in equity		(1)
Exchange and other adjustments		2	4
Ending balance		18	(52)
Deferred gains on loan notes [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		(34)	(35)
Group income statement			1
Ending balance		(34)	(34)
Associates [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		(58)	(56)
Group income statement			(2)
Exchange and other adjustments		1
Ending balance		(57)	(58)
Losses [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		27	35
Group income statement		28	(9)
Group statement of comprehensive income		6
Exchange and other adjustments			1
Ending balance		61	27
Employee benefits [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		33	30
Group income statement			1
Group statement of comprehensive income		1	1
Group statement of changes in equity		(1)
Exchange and other adjustments		1	1
Ending balance		34	33
Deferred compensation [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		41	42
Group income statement		1	(1)
Ending balance		42	41
Other short-term temporary differences [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	[1]	33	31
Group income statement	[1]	(19)	1
Assets of businesses acquired	[1]		2
Group statement of comprehensive income	[1]	8	(1)
Exchange and other adjustments	[1]	(2)
Ending balance	[1]	20	33
Property, plant, equipment and software [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		(119)	(120)
Group income statement		23
Exchange and other adjustments		1	1
Ending balance		(95)	(119)
Other intangibles [member]
Disclosure of income tax reconciliation [line items]
Beginning balance		(14)	(18)
Group income statement		14	3
Exchange and other adjustments			1
Ending balance		0	(14)
Application Fees [Member]
Disclosure of income tax reconciliation [line items]
Beginning balance		43	43
Group income statement		(2)
Exchange and other adjustments		1
Ending balance		42	43
Credit Losses [Member]
Disclosure of income tax reconciliation [line items]
Beginning balance		12	1
Group income statement		10	11
Ending balance		22	12
Contract Costs [Member]
Disclosure of income tax reconciliation [line items]
Beginning balance		(16)	(14)
Group income statement		(1)	(2)
Ending balance		$ (17)	$ (16)
[1]	The above table has been re-presented in order to separately disclose the deferred tax on ‘deferred compensation’ and ‘credit losses’ (both previously disclosed in ‘other short-term temporary differences’), to disaggregate the deferred tax on ‘application fees’ and ‘contract costs’, to present deferred tax on share-based compensation within ‘employee benefits’ (previously disclosed within ‘other short-term temporary differences’) and to disclose deferred taxes on ‘contract assets’ within ‘other short-term temporary differences’ (previously disclosed within ‘Other intangible assets and contract assets’).

Tax - Deferred Tax - Additional

Tax - Deferred Tax - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of income tax reconciliation [line items]
Deferred tax assets	$ 113	$ 66	$ 63
Deferred tax asset recognised in respect of revenue losses	89	0
Deferred tax assets recognized related to legal entities which suffered tax loss	95	4
United Kingdom [member]
Disclosure of income tax reconciliation [line items]
Deferred tax assets recognized related to legal entities which suffered tax loss	2
Deferred tax assets	$ 87
Deferred Tax Asset Reverse Period	10 years
Deferred Tax Asset Offset Percentage On Annual Profits (50% restriction on deferred tax losses)	50.00%
Deferred Tax Assets Recognized Related To Profitable Legal Entities	$ 14
Losses [member]
Disclosure of income tax reconciliation [line items]
Deferred tax asset recognised in respect of revenue losses	61	27
Losses [member] | Revenue losses [member]
Disclosure of income tax reconciliation [line items]
Deferred tax asset recognised in respect of revenue losses	60	27
Losses [member] | Capital losses [member]
Disclosure of income tax reconciliation [line items]
Deferred tax asset recognised in respect of revenue losses	1	0
Unprovided deferred tax on unremitted earnings [member]
Disclosure of income tax reconciliation [line items]
Unremitted earnings on which no deferred tax provided	$ 500	$ 900

Tax - Deferred Taxes by Territo

Tax - Deferred Taxes by Territory Explanatory (Detail) - USD ($) $ in Millions		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of deferred taxes [line items]
Deferred tax liability asset		$ 18	$ (52)	$ (61)
Deferred gains on loan notes [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(34)	(34)	(35)
Associates [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(57)	(58)	(56)
Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		61	27	35
Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		34	33	30
Deferred compensation [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		42	41	42
Credit Losses [Member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		22
Contract Costs [Member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(17)
Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	[1]	20	33	31
United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		103
United Kingdom [member] | Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		50
United Kingdom [member] | Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		10
United Kingdom [member] | Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		15
United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(89)
United States [member] | Deferred gains on loan notes [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(34)
United States [member] | Associates [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(57)
United States [member] | Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		5
United States [member] | Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		23
United States [member] | Deferred compensation [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		42
United States [member] | Credit Losses [Member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		16
United States [member] | Contract Costs [Member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(11)
United States [member] | Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		10
Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		4
Other Countries [member] | Losses [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		6
Other Countries [member] | Employee benefits [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		1
Other Countries [member] | Credit Losses [Member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		6
Other Countries [member] | Contract Costs [Member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(6)
Other Countries [member] | Other short-term temporary differences [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(5)
Property, plant, equipment and software [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(95)	(119)	(120)
Property, plant, equipment and software [member] | United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		19
Property, plant, equipment and software [member] | United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(115)
Property, plant, equipment and software [member] | Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		1
Other intangibles [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		0	$ (14)	$ (18)
Other intangibles [member] | United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		9
Other intangibles [member] | United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		(10)
Other intangibles [member] | Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		1
Application fees [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		42
Application fees [member] | United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset		$ 42
[1]	The above table has been re-presented in order to separately disclose the deferred tax on ‘deferred compensation’ and ‘credit losses’ (both previously disclosed in ‘other short-term temporary differences’), to disaggregate the deferred tax on ‘application fees’ and ‘contract costs’, to present deferred tax on share-based compensation within ‘employee benefits’ (previously disclosed within ‘other short-term temporary differences’) and to disclose deferred taxes on ‘contract assets’ within ‘other short-term temporary differences’ (previously disclosed within ‘Other intangible assets and contract assets’).

Tax - Summary of Deferred Tax B

Tax - Summary of Deferred Tax Balance After Offset of Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Changes in deferred tax liability (asset) [abstract]
Deferred tax assets	$ 113	$ 66	$ 63
Deferred tax liabilities	(95)	(118)	(124)
Deferred tax liability asset	$ 18	$ (52)	$ (61)

Tax - Summary of Unrecognised D

Tax - Summary of Unrecognised Deferred Tax Position (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Unrecognised deferred tax position [line items]
Unrecognised deferred tax		$ 200	$ 181
Gross carrying amount		1,060	994
Revenue losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount		467	413
Unrecognised deferred tax		76	65
Capital losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount		562	541
Unrecognised deferred tax		109	95
Total losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount		1,029	954
Unrecognised deferred tax		185	160
Tax credits [member]
Unrecognised deferred tax position [line items]
Gross carrying amount		12	13
Unrecognised tax credits deferred tax		12	13
Other [member]
Unrecognised deferred tax position [line items]
Unrecognised deferred tax	[1]	3	1
Gross carrying amount	[1]	$ 19	2
Leases [Member]
Unrecognised deferred tax position [line items]
Gross carrying amount			25
Unrecognised deferred tax			$ 7
[1]	Primarily relates to costs incurred for which tax relief has not been obtained.

Dividends - Summary of Dividend

Dividends - Summary of Dividends Paid And Proposed (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Dividends Paid and Proposed [abstract]
Final (declared for previous year)	$ 78.1	$ 71
Interim	39.9	36.3
Special	262.1
Dividends paid	380.1	107.3
Final Proposed (not recognised as a liability at 31 December)	$ 85.9	$ 78.1
Final (declared for previous year)	$ 139	$ 130
Interim	72	69
Special	510
Dividends paid	$ 721	199
Final Proposed (not recognised as a liability at 31 December)		$ 141

Dividends - Additional Informat

Dividends - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of dividends paid and proposed [line items]
Final Proposed (not recognised as a liability at 31 December)		$ 85.9	$ 78.1
Payments for dividends		$ 721	$ 199
Proposed dividends [member]
Disclosure of dividends paid and proposed [line items]
Payments for dividends	$ 150

(Loss)_earnings per ordinary _3

(Loss)/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, 2020	Dec. 31, 2019	Dec. 31, 2018
Basic earnings per ordinary share
(Loss)/profit available for equity holders	$ (260)	$ 385	$ 349
Basic weighted average number of ordinary shares (millions)	182	183	190
Basic earnings per ordinary share	$ (1.429)	$ 2.104	$ 1.837
Diluted earnings per ordinary share
(Loss)/profit available for equity holders	$ (260)	$ 385	$ 349
Diluted weighted average number of ordinary shares (millions)	182	184	192
Diluted earnings per ordinary share	$ (1.429)	$ 2.092	$ 1.818
Adjusted earnings per ordinary share
(Loss)/profit available for equity holders	$ (260)	$ 385	$ 349
Adjusting items:
System Fund revenues and expenses	102	49	146
Interest attributable to the System Fund	(4)	(18)	(19)
Operating exceptional items before tax	270	186	104
Change in fair value of contingent purchase consideration	(13)	(27)	4
Tax on exceptional items	(52)	(20)	(22)
Exceptional tax			(5)
Adjusted earnings	57	$ 555	$ 557
Exceptional financial expenses	$ 14
Basic weighted average number of ordinary shares (millions)	182	183	190
Adjusted earnings per ordinary share	$ 0.313	$ 3.033	$ 2.932
Adjusted diluted earnings per ordinary share
Adjusted earnings	$ 57	$ 555	$ 557
Diluted weighted average number of ordinary shares (millions)	182	184	192
Adjusted diluted earnings per ordinary share	$ 0.313	$ 3.016	$ 2.901
Diluted weighted average number of ordinary shares is calculated as:
Basic weighted average number of ordinary shares	182	183	190
Dilutive potential ordinary shares		1	2
Adjusted weighted average shares	182	184	192

Acquisition of Businesses - Add

Acquisition of Businesses - Additional Information (Detail) - USD ($) $ in Millions	Feb. 12, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Feb. 14, 2019	Jul. 01, 2018
Disclosure of detailed information about business combination [line items]
Fair value of trade receivables, book value						$ 53
Cash paid on acquisition			$ 299	$ 22
Impairment charge			49
Right-of-use assets [member] | EMEAA [Member]
Disclosure of detailed information about business combination [line items]
Impairment loss		$ 5
Exceptional items [member] | Right-of-use assets [member]
Disclosure of detailed information about business combination [line items]
Management agreements		41
Impairment loss		$ 16	32
Six Senses Hotels Resorts Spas [member]
Disclosure of detailed information about business combination [line items]
Acquisition of controlling interest	100.00%
Description of acquiree	On 12 February 2019, the Group acquired a 100% ownership interest in Six Senses Hotels Resorts Spas (Six Senses), a leading operator of top-tier luxury hotels, resorts and spas with a world-renowned reputation for wellness and sustainability
Fair value of trade receivables, book value	$ 246
Total purchase consideration	304
Cash paid on acquisition	299
Contingent purchase consideration	5
Brands	189
Management agreements	45
Goodwill	58
Right-of-use assets	$ 19
UK Portfolio [member]
Disclosure of detailed information about business combination [line items]
Name of acquiree		hotels under long-term leases from Covivio which operated under the Principal and De Vere Hotels brands.
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 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 10 at 31 December 2018.
Contingent purchase consideration		$ 0
Goodwill			12
UK Portfolio [member] | Exceptional items [member] | Right-of-use assets [member]
Disclosure of detailed information about business combination [line items]
Impairment loss			$ 32
UK Portfolio [member] | Two Hotels [Member]
Disclosure of detailed information about business combination [line items]
Date of acquisition				Jul. 25, 2018
Date of acquisition				Nov. 13, 2018
Date of acquisition				Feb. 14, 2019
Description of acquiree		the Group added a further two hotels to the portfolio bringing the total hotels in the UK portfolio to 12.
Fair value of trade receivables, book value					$ 14
Total purchase consideration					73
Cash paid on acquisition					10
Contingent purchase consideration					66
Goodwill					64
Working Capital					$ 3
Regent [member]
Disclosure of detailed information about business combination [line items]
Name of acquiree		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.
Description of acquiree		the acquisition of a 51% controlling interest in an agreement with Formosa International Hotels Corporation (‘FIH’) to acquire the ‘Regent Hotels & Resorts’ brand and associated management agreements (‘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 agreements (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.
Beneficial interest		49.00%
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.
Total purchase consideration						88
Cash paid on acquisition						13
Deferred purchase consideration						22
Contingent purchase consideration						53
Brands						57
Management agreements						6
Goodwill						$ 35
Regent [member] | Management agreements [member]
Disclosure of detailed information about business combination [line items]
Impairment charge		$ 2

Acquisition of Businesses - Sum

Acquisition of Businesses - Summary of Cash Flows Relating to Acquisitions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of consideration transferred business combinations [line items]
Cash paid on acquisition, including working capital settlement	$ 299	$ 22
Settlement of stamp duty liability	3	14
Less: cash and cash equivalents acquired	(7)	(2)
Less: working capital settlement received in year following acquisition	(3)
Net cash outflow arising on acquisitions	$ 292	$ 34

Assets and liabilities sold a_2

Assets and liabilities sold and held for sale - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Assets and liabilities classified as held for sale [line items]
Gain on Disposal of Assets and Liabilities Classified as Held For Sale	$ 16	$ 21	$ 14
Proceeds From Disposal Of Noncurrent Assets	1
EMEAA [member]
Assets and liabilities classified as held for sale [line items]
Gain on Disposal of Assets and Liabilities Classified as Held For Sale	(3)
Holiday Inn Melbourne Airport [member] | EMEAA [member]
Assets and liabilities classified as held for sale [line items]
Gain on Disposal of Assets and Liabilities Classified as Held For Sale	3
Proceeds From Disposal Of Noncurrent Assets	$ 2

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, 2020	Dec. 31, 2019
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	$ 1,376	$ 1,143
Additions	52	108
Impairment charge		49
Exchange and other adjustments	7	1
Ending balance	1,293	1,376
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	1,977	1,581
Acquisition of businesses (note [xx])		304
Additions	52	108
Capitalised interest		5
Disposals	(29)	(22)
Exchange and other adjustments	9	1
Ending balance	2,009	1,977
Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(601)	(438)
Provided	(38)	(40)
System Fund expense	(53)	(47)
Impairment charge	(48)	(99)
System Fund Impairment Charge Intangible Assets And Goodwill	(4)
Disposals	29	22
Exchange and other adjustments	(1)	1
Ending balance	(716)	(601)
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	339	313
Ending balance	346	339
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	529	455
Acquisition of businesses (note [xx])		70
Additions		4
Exchange and other adjustments	8
Ending balance	537	529
Goodwill [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(190)	(142)
Impairment charge		(49)
Exchange and other adjustments	(1)	1
Ending balance	(191)	(190)
Brands [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	439	250
Ending balance	439	439
Brands [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	439	250
Acquisition of businesses (note [xx])		189
Ending balance	439	439
Software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	524	500
Ending balance	484	524
Software [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	864	781
Additions	50	98
Capitalised interest		5
Disposals	(29)	(22)
Exchange and other adjustments	1	2
Ending balance	886	864
Software [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(340)	(281)
Provided	(36)	(35)
System Fund expense	(51)	(46)
System Fund Impairment Charge Intangible Assets And Goodwill	(4)
Disposals	29	22
Ending balance	(402)	(340)
Management contracts [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	59	67
Ending balance	10	59
Management contracts [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	122	77
Acquisition of businesses (note [xx])		45
Ending balance	122	122
Management contracts [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(63)	(10)
Provided	(1)	(3)
Impairment charge	(48)	(50)
Ending balance	(112)	(63)
Other intangibles [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	15	13
Ending balance	14	15
Other intangibles [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	23	18
Additions	2	6
Exchange and other adjustments		(1)
Ending balance	25	23
Other intangibles [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(8)	(5)
Provided	(1)	(2)
System Fund expense	(2)	(1)
Ending balance	$ (11)	$ (8)

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill and other intangible assets	$ 1,293	$ 1,376	$ 1,143
Information whether recoverable amount of asset is fair value less costs of disposal or value in use	The recoverable amounts of the CGUs, or groups of CGUs, have been determined from value in use calculations.
Description of key assumptions on which management has based cash flow projections	The key assumption is RevPAR growth and the expected recovery period
Description of growth rates used to extrapolate cash flow projections	terminal growth rates that do not exceed the average long-term growth rates for the relevant markets.
Description of management's approach to determining values assigned to key assumptions	Base Case scenario and Downside Case scenario
Description of discount rates of applied to cash flow projections	pre-tax rates that are based on the Group’s weighted average cost of capital adjusted to reflect the risks specific to the business model and territory of the CGU being tested.
Cash-generating units [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment Charge	$ 0
Impairment testing of goodwill and brands (excluding the UK portfolio) [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Contingency factor applied to reduce cash flow projections	10.00%
Explanation of period over which management has projected cash flows	five-year
Management agreements [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average remaining amortisation period	18 years	26 years
Kimpton [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment Charge	$ 5
Six Senses [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment Charge	41
Management agreements and Kimpton [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Discount rate for cash flow projections		8.00%
Kimpton Management Agreements [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment Charge		$ 50
Kimpton Regent and Six Senses management agreement portfolios [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amount by which unit's recoverable amount exceeds its carrying amount	10
Impairment Charge	$ 48
Description of basis on which unit's recoverable amount has been determined	valued at the higher of value in use and fair value less costs of disposal
Guest Reservation System [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortisation method, intangible assets other than goodwill	straight-line
Intangible asset material to entity [member] | Guest Reservation System [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill and other intangible assets	$ 274
Amortisation method, intangible assets other than goodwill	not yet being amortised as it has not been completed
System Fund Impairment Charge Intangible Assets And Goodwill	$ 4
Intangible asset material to entity [member] | Guest Reservation System [member] | Phase 1 [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average amortisation period	10 years
Weighted average remaining period	8 years
Intangible asset material to entity [member] | Guest Reservation System [member] | Phase 2 [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill and other intangible assets	$ 141
Regent [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment Charge	$ 2

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Summary of Carrying Value of Goodwill and Indefinite Life Brands were Allocated to CGUs for Year-end Impairment Testing (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of information for cash-generating units [Line Items]
Additions		$ 263
Exchange differences	$ 7	1
Impairment charges goodwill		(49)
Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	778	563
Goodwill	785	778
Americas Managed [member]
Disclosure of information for cash-generating units [Line Items]
Additions		112
Reallocation	(384)
Americas Managed [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	384	272
Goodwill		384
Americas franchised [member]
Disclosure of information for cash-generating units [Line Items]
Reallocation	(37)
Americas franchised [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	37	37
Goodwill		37
Europe Middle East Asia and Africa Europe managed [member]
Disclosure of information for cash-generating units [Line Items]
Additions		52
Reallocation	(94)
Europe Middle East Asia and Africa Europe managed [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	94	42
Goodwill		94
Europe Middle East Asia and Africa Europe franchised [member]
Disclosure of information for cash-generating units [Line Items]
Reallocation	(10)
Europe Middle East Asia and Africa Europe franchised [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	10	10
Goodwill		10
Europe Middle East Asia and Africa rest of region [member]
Disclosure of information for cash-generating units [Line Items]
Additions		92
Reallocation	(228)
Europe Middle East Asia and Africa rest of region [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	228	136
Goodwill		228
Greater China [member]
Disclosure of information for cash-generating units [Line Items]
Additions		7
Greater China [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	25	18
Goodwill	25	25
UK Portfolio [member]
Disclosure of information for cash-generating units [Line Items]
Reallocation		49
Impairment charges goodwill		(49)
Unallocated [member]
Disclosure of information for cash-generating units [Line Items]
Reallocation		(49)
Exchange differences		1
Unallocated [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill		$ 48
Americas [Member]
Disclosure of information for cash-generating units [Line Items]
Reallocation	421
Americas [Member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	421
EMEAA [Member]
Disclosure of information for cash-generating units [Line Items]
Reallocation	332
Exchange differences	7
EMEAA [Member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill	$ 339

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, 2020	Dec. 31, 2019
Americas [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	1.70%	1.90%
Discount rate	8.50%	8.80%
EMEAA [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	1.90%	2.10%
Discount rate	12.10%	9.10%
Greater China [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.50%	2.50%
Discount rate	13.30%	10.80%

Goodwill and other intangible_7

Goodwill and other intangible assets - Summary of recoverable amount is measured at fair value (Details) $ in Millions	Dec. 31, 2020USD ($)
Greater China [Member] | Regent [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Recoverable amount	$ 3
Greater China [Member] | Regent [member] | Minimum [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Long-term growth rate	2.00%
Discount rate	7.00%
Greater China [Member] | Regent [member] | Maximum [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Long-term growth rate	4.60%
Discount rate	15.90%
Greater China [Member] | Six Senses Hotels Resorts Spas [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Long-term growth rate	2.00%
Discount rate	9.90%
Greater China [Member] | Six Senses Pipeline [Member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Long-term growth rate	2.00%
Discount rate	8.50%
EMEAA [Member] | Six Senses Hotels Resorts Spas [member] | Minimum [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Discount rate	8.90%
EMEAA [Member] | Six Senses Hotels Resorts Spas [member] | Maximum [member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Long-term growth rate	2.00%
Discount rate	14.70%
EMEAA [Member] | Six Senses Pipeline [Member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Recoverable amount	$ 2
Long-term growth rate	2.00%
Discount rate	8.90%
Americas [Member] | Kimpton Portfolio [Member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Recoverable amount	$ 4
Long-term growth rate	1.70%
Discount rate	8.40%
Americas [Member] | Six Senses Pipeline [Member]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Recoverable amount	$ 1
Long-term growth rate	2.00%
Discount rate	9.80%

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, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 309	$ 273
Impairment charges	90
System Fund impairment charge	5
Additions	30	77
Transfers to assets classified as held for sale		(23)
Ending balance	201	309
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	514	513
Acquisition of businesses		2
Additions	30	77
Transfers to assets classified as held for sale		(12)
Fully depreciated assets written off	(17)	(62)
Disposals	(3)	(6)
Exchange and other adjustments	6	2
Ending balance	530	514
Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(205)	(240)
Provided	(37)	(38)
System Fund expense	(5)	(2)
Impairment charges	(90)
System Fund impairment charge	(5)
Transfers to assets classified as held for sale		9
Fully depreciated assets written off	17	62
Disposals	2	4
Exchange and other adjustments	(6)
Ending balance	(329)	(205)
Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	134	127
Ending balance	93	134
Land and buildings [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	207	199
Acquisition of businesses		1
Additions	2	9
Fully depreciated assets written off		(2)
Disposals	(1)
Ending balance	208	207
Land and buildings [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(73)	(72)
Provided	(4)	(3)
Impairment charges	(39)
Fully depreciated assets written off		2
Disposals	1
Ending balance	(115)	(73)
Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	175	146
Ending balance	108	175
Fixtures, fittings and equipment [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	307	314
Acquisition of businesses		1
Additions	28	68
Transfers to assets classified as held for sale		(12)
Fully depreciated assets written off	(17)	(60)
Disposals	(2)	(6)
Exchange and other adjustments	6	2
Ending balance	322	307
Fixtures, fittings and equipment [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(132)	(168)
Provided	(33)	(35)
System Fund expense	(5)	(2)
Impairment charges	(51)
System Fund impairment charge	(5)
Transfers to assets classified as held for sale		9
Fully depreciated assets written off	17	60
Disposals	1	4
Exchange and other adjustments	(6)
Ending balance	$ (214)	$ (132)

Property, plant and equipment_2

Property, plant and equipment - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)Hotel	Dec. 31, 2019Hotel
Disclosure of detailed information about property, plant and equipment [line items]
Number of open hotels | Hotel	23	26
Impairment loss recognised in profit or loss, property, plant and equipment	$ 90
Property Plant And Equipment System Fund Impairment Charge	5
US corporate headquarters [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss recognised in profit or loss, property, plant and equipment	7
US corporate headquarters [Member] | System Fund [member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss recognised in profit or loss, property, plant and equipment	5
Development Land Sites [Member] | Americas [member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss recognised in profit or loss, property, plant and equipment	3
UK Portfolio [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss recognised in profit or loss, property, plant and equipment	50
Three Hotels In North America [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss recognised in profit or loss, property, plant and equipment	$ 35

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	$ 201	$ 309	$ 273
Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	93	134	127
Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	108	$ 175	$ 146
Americas [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	127
Americas [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	81
Americas [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	46
EMEAA [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	11
EMEAA [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	1
EMEAA [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	10
Central [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	63
Central [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	11
Central [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	$ 52

Leases - Disclosure of quantita

Leases - Disclosure of quantitative information about right-of-use assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Lease Assets Cost
Beginning balance	$ 827	$ 797
Additions and other re-measurements	13	40
Acquisition of businesses (note 11)		25
Derecognition	(93)
Transfers to assets classified as held for sale (note 12)		(23)
Terminations	(127)	(16)
Exchange and other adjustments	1	4
Ending balance	621	827	$ 797
Depreciation and impairment
Beginning balance	(337)	(284)
Provided	(35)	(38)
System Fund expense	(4)	(5)	(4)
Impairment Charge	(16)	(32)
System Fund impairment charge	(32)
Transfers to assets classified as held for sale (note 12)		8
Derecognition	44
Terminations	65	15
Exchange and other adjustments	(3)	(1)
Ending balance	(318)	(337)	(284)
Net book value
Right-of-use assets net	303	490	513
Property [member]
Lease Assets Cost
Beginning balance	822	792
Additions and other re-measurements	12	39
Acquisition of businesses (note 11)		25
Derecognition	(93)
Transfers to assets classified as held for sale (note 12)		(23)
Terminations	(125)	(15)
Exchange and other adjustments	1	4
Ending balance	617	822	792
Depreciation and impairment
Beginning balance	(335)	(282)
Provided	(34)	(37)
System Fund expense	(4)	(5)
Impairment Charge	(16)	(32)
System Fund impairment charge	(32)
Transfers to assets classified as held for sale (note 12)		8
Derecognition	44
Terminations	64	14
Exchange and other adjustments	(3)	(1)
Ending balance	(316)	(335)	(282)
Net book value
Right-of-use assets net	301	487	510
Other [member]
Lease Assets Cost
Beginning balance	5	5
Additions and other re-measurements	1	1
Terminations	(2)	(1)
Ending balance	4	5	5
Depreciation and impairment
Beginning balance	(2)	(2)
Provided	(1)	(1)
Terminations	1	1
Ending balance	(2)	(2)	(2)
Net book value
Right-of-use assets net	$ 2	$ 3	$ 3

Leases - Additional Information

Leases - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)Leases	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Disclosure Of Information Leases [Line Items]
Cash payments leases	$ 104	$ 159	$ 132
Weighted average remaining lease term	53 years
Percentage of right of use assets value	92.00%
Cash payments leases-financing activities	$ 65	59	35
Cash payments leases-operating activities	39	100	97
Undiscounted cash flows	0	3
Undiscounted cash flows receivable	2	3	$ 3
Gain loss on derecoginition of leases	30
System Fund impairment charge	(32)
Undiscounted rent payable amount	3,505	$ 3,857
Americas [member] | Reportable segments [member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets	43
System Fund impairment charge	$ 32
Right-of-use assets [member]
Disclosure Of Information Leases [Line Items]
Description of extended lease term	20-year
Period over which management has projected cash flows	five-year
Growth rate used to extrapolate cash flow projections	8.80%
Right-of-use assets [member] | EMEAA [Member]
Disclosure Of Information Leases [Line Items]
Impairment loss	$ 5
Eight Priority Leases [member]
Disclosure Of Information Leases [Line Items]
Number of top leases | Leases	8
Undiscounted rent payable amount	$ 288
SVC Portfolio [Member]
Disclosure Of Information Leases [Line Items]
Gain loss on derecoginition of leases	$ 30
Lease Period Extension [member]
Disclosure Of Information Leases [Line Items]
Number of leases having extension option not included in calculation | Leases	1
Bottom of range [member]
Disclosure Of Information Leases [Line Items]
Lease Term	1 year
Top of range [member]
Disclosure Of Information Leases [Line Items]
Lease Term	99 years

Leases - Disclosure Of Lease Li

Leases - Disclosure Of Lease Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Current	$ 34	$ 65	$ 55
Non-current	416	595	$ 615
Total	450	660
US dollars [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	385	514
Sterling [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	10	52
Euros [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	7	43
Others [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	$ 48	$ 51

Leases - Dislosure Of Lease Exp

Leases - Dislosure Of Lease Expenditure Recognised Explanatory (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Presentation of leases for lessee [abstract]
Depreciation of right-of-use assets	$ 35	$ 38	$ 35
System Fund depreciation of right-of-use assets	4	5	4
Impairment charge	16	32
System Fund impairment	32
Derecognition of right-of-use assets and lease liabilities	(22)
Gain on lease termination	(30)
Expense relating to variable lease payments	7	58	48
Expense relating to short-term leases and low-value assets	2	3	3
Income from sub-leasing right-of-use assets	(1)	(2)	(2)
Recognised in operating (loss)/profit	43	134	88
Interest on lease liabilities	37	41	39
Total recognised in the Group income statement	$ 80	$ 175	$ 127

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of associates and joint ventures [line items]
Beginning balance		$ 110	$ 104
Share of (losses)/gains		14	3	$ 1
Ending balance		81	110	104
Cost [member]
Disclosure of associates and joint ventures [line items]
Beginning balance		145	140
Additions		17	14
Share of (losses)/gains		(14)	(3)
System Fund share of losses		(1)
Dividends and distributions		(7)	(7)
Exchange and other		(4)	1
Ending balance		136	145	140
Accumulated impairment [member]
Disclosure of associates and joint ventures [line items]
Beginning balance		(35)	(36)
Charge for the year	[1]	(23)
Exchange and other		3	1
Ending balance		$ (55)	$ (35)	$ (36)
[1]	In note 6 the $23m impairment charge is presented net of $4m gain on related put option.

Investment in Associates and _4

Investment in Associates and Joint Ventures - Summary of Investments in Associates and Joint Ventures (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of associates and joint ventures [line items]
Derivative financial instruments	$ (13)	$ (19)
Option contract [member]
Disclosure of associates and joint ventures [line items]
Derivative financial instruments	(4)
Joint ventures [member]
Disclosure of associates and joint ventures [line items]
Charge for the year	$ 23

Investment in Associates and _5

Investment in Associates and Joint Ventures - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)Associate	Dec. 31, 2019USD ($)Associate	Dec. 31, 2018USD ($)
Disclosure of investment in associates and joint ventures [line items]
Derivative financial instruments	$ (13)	$ (19)
Option contract [member]
Disclosure of investment in associates and joint ventures [line items]
Derivative financial instruments	(4)
Exceptional Items [member]
Disclosure of investment in associates and joint ventures [line items]
Impairment loss	13
Joint venture [member]
Disclosure of investment in associates and joint ventures [line items]
Distribution received by group	2		$ 32
Impairment loss	$ 23
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
Barclay associate [member]
Disclosure of investment in associates and joint ventures [line items]
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 2019, 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.
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%
Americas associates one [member]
Disclosure of investment in associates and joint ventures [line items]
Recoverable amount	$ 1
Americas associates two [member]
Disclosure of investment in associates and joint ventures [line items]
Recoverable amount	4
Americas associates one and two [member]
Disclosure of investment in associates and joint ventures [line items]
Impairment loss	8
Associate three liquidated 2020 [member]
Disclosure of investment in associates and joint ventures [line items]
Impairment loss	2
Investments in associates	0	$ 5
Dividends received	$ 3

Investment in Associates and _6

Investment in Associates and Joint Ventures - Summary of Financial Information of Material Associate Investment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of associates [line items]
Non-current assets	$ 2,796	$ 3,259	$ 2,912
Current assets	2,243	916	1,373
Current liabilities	(1,867)	(1,365)	(1,407)
Non-current liabilities	(5,021)	(4,272)	(4,009)
Net assets	(1,849)	(1,465)	(1,131)
Revenue	2,394	4,627	4,337
Profit/(loss) for the year	(260)	386	350
Group's share of loss for the year, including the cost of funding owner returns	(1)	7	$ 7
Barclay associate [member]
Disclosure of associates [line items]
Non-current assets	497	515
Current assets	32	75
Current liabilities	(19)	(22)
Non-current liabilities	(247)	(323)
Net assets	263	245
Revenue	16	108
Profit/(loss) for the year	(52)	(17)
Group's share of loss for the year, including the cost of funding owner returns	(13)	(10)
Barclay associate [member] | Group share of reported net assets at 19.9% [member]
Disclosure of associates [line items]
Net assets	52	49
Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement	(9)	4
Carrying amount	$ 43	$ 53

Investment in Associates and _7

Investment in Associates and Joint Ventures - Summary of Financial Information of Material Associate Investment (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Barclay associate [member]
Disclosure of associates [line items]
Net asset percentage	19.90%	19.90%

Investment in Associates and _8

Investment in Associates and Joint Ventures - Summarised Aggregated Financial Information for Individually Immaterial Associates and Joint Ventures (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	$ (1)	$ 7	$ 7
Joint ventures [member]
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	2		5
Associates [member]
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	$ (3)	$ 7	$ 2

Other Financial Assets - Schedu

Other Financial Assets - Schedule of Other Financial Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [line items]
Current	$ 1	$ 4	$ 1
Non-current	168	284	$ 260
Other financial assets	169	288
Equity securities [member]
Disclosure of financial assets [line items]
Other financial assets	88	133
Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	73	98
Quoted equity shares [member] | Equity securities [member]
Disclosure of financial assets [line items]
Other financial assets		8
Shortfall reserve deposit [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	9	25
Ring fenced amounts to satisfy insurance claims, Cash [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	3	11
Ring fenced amounts to satisfy insurance claims, Money market funds [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	15	16
Other [member] | Equity securities [member]
Disclosure of financial assets [line items]
Other financial assets	88	125
Other [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	3	5
Bank accounts pledged as security [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	43	41
Trade and other receivables [member]
Disclosure of financial assets [line items]
Other financial assets	$ 8	$ 57

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Dividend income	$ 16	$ 21	$ 14
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	22
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	15
Dividend income	1
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	$ 27

Other financial assets - Sche_3

Other financial assets - Schedule of Other Trade Deposits and Loans (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ (88)	$ (8)	$ (17)
Other Trade Deposits With No Significant Increase In Credit Risk [Member]
Disclosure of financial assets [line items]
Provision for expected credit loss financial assets	4	$ 54
Other Trade Deposits With Significant Increase In Credit Risk [Member]
Disclosure of financial assets [line items]
Provision for expected credit loss financial assets	19
Trade deposits and loans [member]
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ (15)

Other financial assets - Sche_4

Other financial assets - Schedule of Other Trade Deposits and Loans (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ (88)	$ (8)	$ (17)
Americas [member]
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	6
EMEAA [member]
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ 9

Other Financial Assets - Additi

Other Financial Assets - Additional Information (Detail) £ in Millions, $ in Millions	Dec. 31, 2020USD ($)	Dec. 31, 2020GBP (£)	Dec. 31, 2019USD ($)
Disclosure of financial assets [line items]
Other financial assets	$ 169		$ 288
Other Financial Asset [Member]
Disclosure of financial assets [line items]
Other financial assets	$ 66		136
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			$ 33
United Kingdom [member]
Disclosure of financial assets [line items]
Bank accounts pledged as security | £		£ 31

Other Financial Assets - Disclo

Other Financial Assets - Disclosure Of Maximum Risk To Credit Exposure By Geographies (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	$ 169	$ 288
Americas [member]
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	72	169
EMEAA [member]
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	64	81
Greater China [member]
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	$ 33	$ 38

Trade and other receivables -

Trade and other receivables - Summary of Trade and Other Receivables (Detail) - USD ($) $ in Millions		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current
Trade receivables	[1]	$ 309	$ 515
Other receivables		129	37
Prepayments		76	114
Total		$ 514	$ 666	$ 610
[1]	Including cost reimbursements of $26m (2019: $67m).

Trade and other receivables - S

Trade and other receivables - Summary of Trade and Other Receivables (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Trade and other receivables [abstract]
Cost reimbursements	$ 26	$ 67

Trade and other receivables - A

Trade and other receivables - Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about financial instruments [line items]
Non-interest-bearing trade receivables, payment terms		30 days
Impairment Loss On Trade Receivables		$ 40	$ 8
Other receivables		129	37
Trade deposits and loans [member]
Disclosure of detailed information about financial instruments [line items]
Impairment Loss On Trade Receivables		48
UK Portfolio [member]
Disclosure of detailed information about financial instruments [line items]
Rent payable		65
Other receivables		77
Covid-19 [member]
Disclosure of detailed information about financial instruments [line items]
Impairment Loss On Trade Receivables	$ 22	40
System Fund Expenses [Member]
Disclosure of detailed information about financial instruments [line items]
Impairment loss		$ 24	$ 12

Trade and other receivables -

Trade and other receivables - Summary of Ageing of Trade and Other Receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Financial assets at end of period
Gross	$ 387	$ 533
Credit loss allowance	(78)	(18)	$ (11)	$ (77)
Net	309	515
Not past due [member]
Financial assets at end of period
Gross	153	363
Credit loss allowance	(1)	(3)
Net	152	360
Past due 1 to 30 days [member]
Financial assets at end of period
Gross	59	74
Credit loss allowance	(2)	(3)
Net	57	71
Past due 31 to 90 days [member]
Financial assets at end of period
Gross	61	56
Credit loss allowance	(6)	(5)
Net	55	51
Past due more than 90 days [member]
Financial assets at end of period
Gross	40	35
Credit loss allowance	(7)	(7)
Net	33	28
Past due more than 180 days [member]
Financial assets at end of period
Gross	74	5
Credit loss allowance	(62)
Net	$ 12	$ 5

Trade and other receivables -_2

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Trade and other receivables [abstract]
At 1 January	$ (18)	$ (11)	$ (77)
Adjustment arising on adoption of IFRS 9			67
Impairment loss on financial assets	(88)	(8)	(17)
System Fund impairment loss	(24)	(12)	(11)
Amounts written off	7	14	26
Exchange and other adjustments	(3)	(1)	1
At 31 December	$ (78)	$ (18)	$ (11)

Trade and other receivables -_3

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, 2020	Dec. 31, 2019
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	$ 438	$ 552
Americas [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	212	359
EMEAA [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	183	141
Greater China [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	$ 43	$ 52

Cash and cash equivalents - Sum

Cash and cash equivalents - Summary of Cash and Cash Equivalents in the Statement of Cash Flows (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash and cash equivalents [abstract]
Cash at bank and in hand	$ 104	$ 160
Short-term deposits	358
Money market funds	892	35
Repurchase agreements	321
Cash and cash equivalents as recorded in the Group statement of financial position	1,675	195	$ 704
Bank overdrafts	(51)	(87)
Cash and cash equivalents as recorded in the Group statement of cash flows	$ 1,624	$ 108	$ 600	$ 58

Cash and cash equivalents - Add

Cash and cash equivalents - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash and cash equivalents [line items]
Bank balances	$ 55	$ 95
Bank overdrafts	51	87
Local countries which do not have the current ability to repatriate funds through dividends [member]
Cash and cash equivalents [line items]
Restricted Cash and cash equivalents	44	16
UK Portfolio [member]
Cash and cash equivalents [line items]
Restricted Cash and cash equivalents	$ 5	$ 6
Maximum [member]
Cash and cash equivalents [line items]
Short-term deposits and repurchase agreements maturity period	3 years

Trade and other payables - Summ

Trade and other payables - Summary of Trade and Other Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current
Trade payables	$ 80	$ 90
Other tax and social security payable	37	42
Other payables	146	97
Deferred purchase consideration	13
Contingent purchase consideration		1
Accruals	190	338
Trade and other current payables	466	568	$ 616
Non-current
Other payables	4	3
Deferred purchase consideration	11	23
Contingent purchase consideration	79	90
Trade and other non current payables	$ 94	$ 116	$ 125

Trade and other payables - Addi

Trade and other payables - Additional Information (Detail) $ in Millions	Dec. 31, 2020USD ($)
UK Portfolio [member]
Statement [Line Items]
Rent payable	$ 65

Provisions - Summary of Provisi

Provisions - Summary of Provisions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	$ 62	$ 27
Reclassification from other trade and other payables	2
Provided	34	43
Utilised	(30)	(8)
Other provisions, ending balance	60	62
Unused provision reversed, other provisions	(9)
Exchange adjustments	1
Litigation [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	32	2
Reclassification from other trade and other payables	2
Provided	7	30
Utilised	(20)
Other provisions, ending balance	12	32
Unused provision reversed, other provisions	(9)
Insurance reserves [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	30	25
Provided	13	13
Utilised	(7)	(8)
Other provisions, ending balance	36	$ 30
Onerous contractual expenditure [member]
Disclosure of other provisions [Line Items]
Provided	10
Utilised	(3)
Other provisions, ending balance	8
Exchange adjustments	1
Other [member]
Disclosure of other provisions [Line Items]
Provided	4
Other provisions, ending balance	$ 4

Provisions - Summary of Provi_2

Provisions - Summary of Provisions Analysed as Current and Non-Current (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other provisions [abstract]
Current	$ 16	$ 40	$ 10
Non-current	44	22	17
Provisions current and non-current	$ 60	$ 62	$ 27

Provisions - Additional Informa

Provisions - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other provisions [abstract]
Insurance revenue	$ 19	$ 19	$ 11
Claims expense	16	$ 18	$ 10
Prior period potential exposure for individual insurance claims	4
Potential exposure to aggregate insurance claims since 2011	$ 40

Provisions - Summary of Provi_3

Provisions - Summary of Provisions (Paranthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of other provisions [line items]
Additional provisions, other provisions	$ 34	$ 43
Unused provision reversed, other provisions	9
Exceptional Items Member [Member]
Disclosure of other provisions [line items]
Additional provisions, other provisions	10	$ 28
Unused provision reversed, other provisions	$ 9

Loans and Other Borrowings - Su

Loans and Other Borrowings - Summary of Loans and Other Borrowings (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Current	$ 869	$ 87	$ 104
Non-current	2,898	2,078	$ 1,910
Total	3,767	2,165
Unsecured bank loans [member]
Disclosure of detailed information about borrowings [line items]
Non-current		125
Total		125
GBP173m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	235	528
Total	235	528
EUR500m 1.625% bonds 2024 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	611
Total	611
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	413	399
Total	413	399
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	479	462
Total	479	462
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	618	564
Total	618	564
GBP400m 3.375% bonds 2028 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	542
Total	542
Commercial paper [member]
Disclosure of detailed information about borrowings [line items]
Current	818
Total	818
Bank Overdrafts [member]
Disclosure of detailed information about borrowings [line items]
Current	51	87
Total	51	87
Unsecured bank loans, bonds and commercial paper [member]
Disclosure of detailed information about borrowings [line items]
Current	818
Non-current	2,898	2,078
Total	3,716	2,078
Sterling [member]
Disclosure of detailed information about borrowings [line items]
Current	821	2
Non-current	1,669	1,389
Total	2,490	1,391
US dollars [member]
Disclosure of detailed information about borrowings [line items]
Current	31	82
Non-current		125
Total	31	207
Euros [member]
Disclosure of detailed information about borrowings [line items]
Current	13	1
Non-current	1,229	564
Total	1,242	565
Other currencies [member]
Disclosure of detailed information about borrowings [line items]
Current	4	2
Total	$ 4	$ 2

Loans and Other Borrowings - _2

Loans and Other Borrowings - Summary of Loans and Other Borrowings (Parenthetical) (Detail) € in Millions, £ in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)	Dec. 31, 2020GBP (£)	Dec. 31, 2019GBP (£)
GBP173m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		£ 173	£ 400
Bond interest rate	3.875%	3.875%	3.875%
Maturity date	28 November 2022
EUR500m 1.625% bonds 2024 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | €	€ 500
Bond interest rate	1.625%	1.625%	1.625%
Maturity date	8 October 2024
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		£ 300
Bond interest rate	3.75%	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
Bond interest rate	2.125%	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
Bond interest rate	2.125%	2.125%	2.125%
Maturity date	15 May 2027
GBP400m 3.375% bonds 2028 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		£ 400
Bond interest rate	3.375%	3.375%	3.375%
Maturity date	8 October 2028

Loans and Other Borrowings - Ad

Loans and Other Borrowings - Additional Information (Detail) € in Millions, £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)	Mar. 31, 2021GBP (£)	Dec. 31, 2020EUR (€)	Dec. 31, 2020GBP (£)	Oct. 08, 2020GBP (£)	Dec. 31, 2019USD ($)	Dec. 31, 2019GBP (£)
Disclosure of detailed information about borrowings [line items]
Facilities provided by banks | $	$ 1,400					$ 1,404
Commercial paper issued	819	£ 600
Exceptional financial expenses | $	14
Syndicated facility [member]
Disclosure of detailed information about borrowings [line items]
Facilities provided by banks | $	1,275
Maximum amount drawn | $	690					$ 475
Exceptional financial expenses | $	14
Bilateral Facility [member]
Disclosure of detailed information about borrowings [line items]
Facilities provided by banks | $	$ 75
GBP173m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	28 November 2022
Interest rate	3.875%		3.875%	3.875%		3.875%	3.875%
Bond initial price percentage of face value	98.787%
Issued date	Nov. 28, 2012
Notional amount | £				£ 173			£ 400
Repayment of notional amount | £					£ 227
Coupon premium					104.40%
EUR500m 1.625% bonds 2024 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	8 October 2024
Interest rate	1.625%		1.625%	1.625%		1.625%	1.625%
Bond initial price percentage of face value	99.563%
Issued date	Oct. 8, 2020
Notional amount | €			€ 500
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	14 August 2025
Interest rate	3.75%		3.75%	3.75%		3.75%	3.75%
Bond initial price percentage of face value	99.014%
Issued date	Aug. 14, 2015
Notional amount | £				£ 300
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	24 August 2026
Interest rate	2.125%		2.125%	2.125%		2.125%	2.125%
Bond initial price percentage of face value	99.45%
Issued date	Aug. 24, 2016
Notional amount | £				£ 350
GBP400m 3.375% bonds 2028 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	8 October 2028
Interest rate	3.375%		3.375%	3.375%		3.375%	3.375%
Bond initial price percentage of face value	98.966%
Issued date	Oct. 8, 2020
Notional amount | £				£ 400
UK Governments Covid Corporate Financing Facility [Member]
Disclosure of detailed information about borrowings [line items]
Maturity date	16 March 2021
Bond initial price percentage of face value	99.556%
Commercial paper issued | £				£ 600
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	15 May 2027
Interest rate	2.125%		2.125%	2.125%		2.125%	2.125%
Bond initial price percentage of face value	99.53%
Issued date	Nov. 15, 2018
Notional amount | €			€ 500

Loans and Other Borrowings - _3

Loans and Other Borrowings - Summary of Facilities Provided by Banks (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of facilities provided by banks [line items]
Utilised facilities		$ 125
Unutilised facilities provided by banks	$ 1,400	1,279
Total	1,400	1,404
Committed [member]
Disclosure of facilities provided by banks [line items]
Utilised facilities		125
Unutilised facilities provided by banks	1,350	1,225
Total	1,350	1,350
Uncommitted [member]
Disclosure of facilities provided by banks [line items]
Unutilised facilities provided by banks	50	54
Total	$ 50	$ 54

Loans and Other Borrowings - _4

Loans and Other Borrowings - Summary of Unutilised Facilities (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of facilities provided by banks [line items]
Unutilised facilities provided by banks	$ 1,400	$ 1,279
Due within one year [member]
Disclosure of facilities provided by banks [line items]
Unutilised facilities provided by banks	50	54
After two but before five years [member]
Disclosure of facilities provided by banks [line items]
Unutilised facilities provided by banks	$ 1,350	$ 1,225

Net Debt - Summary of Net Debt

Net Debt - Summary of Net Debt (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of net debt [abstract]
Cash and cash equivalents	$ 1,675	$ 195	$ 704
Loans and other borrowings - current	(869)	(87)	(104)
Loans and other borrowings - non-current	(2,898)	(2,078)	(1,910)
Lease liabilities-current	(34)	(65)	(55)
Lease liabilities-non current	(416)	(595)	(615)
Lease liabilities-classified as held for sale (note12)		(20)
Derivative financial instruments hedging debt values	13	(15)
Net debt	$ (2,529)	$ (2,665)	$ (1,965)

Net Debt - Summary of Movement

Net Debt - Summary of Movement in Net Debt (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Movement in net debt
Net increase/(decrease) in cash and cash equivalents, net of overdrafts	$ 1,430	$ (500)	$ 563
Add back financing cash flows in respect of other components of net debt:
Principal element of lease payments	65	59	35
Issue of long-term bonds, including effect of currency swaps	(1,093)		(554)
Issue of commercial paper	(738)
Repayment of long-term bonds	290
Decrease/(increase) in other borrowings	125	(127)	268
Decrease/(increase) in net debt arising from cash flows	79	(568)
Other movements:
Lease liabilities	144	(43)
Increase in accrued interest	(5)	(7)
Acquisitions and disposals	19	(25)
Exchange and other adjustments	(101)	(57)
Decrease/(increase) in net debt	136	(700)
Net debt at beginning of the year	(2,665)	(1,965)
Net debt at end of the year	$ (2,529)	$ (2,665)	$ (1,965)

Net Debt - Summary of Loans and

Net Debt - Summary of Loans and Other Borrowings and Currency Swaps, Excluding Bank Overdrafts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 2,778	$ 2,573
Cash flows	1,354	68
Exchange adjustment	213	33
Acquisition of businesses		25
Disposal	(19)
Other	(143)	79
Ending balance	4,183	2,778
Lease liabilities [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	680	670
Cash flows	(65)	(59)
Exchange adjustment	(2)	1
Acquisition of businesses		25
Disposal	(19)
Other	(144)	43
Ending balance	450	680
Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	20	(7)
Other		27
Ending balance		20
Unsecured bank loans [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	125
Cash flows	(125)	127
Exchange adjustment		(2)
Ending balance		125
GBP173m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	528
Cash flows	(290)
Other	(3)
Ending balance	235	528
EUR500m 1.625% bonds 2024 [member]
Disclosure of detailed information about borrowings [line items]
Cash flows	585
Exchange adjustment	26
Ending balance	611
GBP400m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	528	509
Exchange adjustment		18
Other		1
Ending balance		528
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	399	385
Exchange adjustment	13	13
Other	1	1
Ending balance	413	399
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	462	447
Exchange adjustment	16	15
Other	1
Ending balance	479	462
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	564	569
Exchange adjustment	53	(12)
Other	1	7
Ending balance	618	564
GBP400m 3.375% bonds 2028 [member]
Disclosure of detailed information about borrowings [line items]
Cash flows	511
Exchange adjustment	29
Other	2
Ending balance	542
Commercial paper [member]
Disclosure of detailed information about borrowings [line items]
Cash flows	738
Exchange adjustment	78
Other	2
Ending balance	818
Loans and other borrowings before currency swaps (excluding bank overdrafts) [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	2,758	2,580
Cash flows	1,354	68
Exchange adjustment	213	33
Acquisition of businesses		25
Disposal	(19)
Other	(140)	52
Ending balance	4,166	2,758
Exchange of principal [member] | Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	20
Cash flows	(3)
Ending balance	17	20
Initial fee received [member] | Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	0
Cash flows	3
Other	$ (3)
Ending balance		$ 0

Net Debt - Additional Informati

Net Debt - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of comparative information prepared under previous GAAP [line items]
Net debt	$ 2,529	$ 2,665	$ 1,965
Intercontinental San Juan [member]
Disclosure of comparative information prepared under previous GAAP [line items]
Lease termination	90
Previous GAAP [member]
Disclosure of comparative information prepared under previous GAAP [line items]
Net debt	$ 2,375	$ 2,241

Financial risk management and_3

Financial risk management and derivative financial instruments - Additional Information (Detail) € in Millions, £ in Millions, Euro in Millions, $ in Millions	Jun. 30, 2020	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2022USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020EUR (€)	Dec. 31, 2019	Dec. 31, 2019GBP (£)	Dec. 31, 2019Euro
Disclosure of financial risk management [line items]
Change in value of hedged item used as basis for recognising hedge ineffectiveness		$ 1	$ 2
Exchange element of currency swaps		13	(15)
Minimum liquidity covenant value		400			$ 400	$ 400
Interest expense on borrowings		102	78	$ 61
Currency swaps [member]
Disclosure of financial risk management [line items]
Other fair value elements of currency swaps		30	5
Exchange element of currency swaps		13	15
Currency swaps [member] | Carrying Amounts [Member]
Disclosure of financial risk management [line items]
Gain (loss) on carrying amount		(17)	(20)
Senior Unsecured Long-term Credit [Member]
Disclosure of financial risk management [line items]
Interest expense on borrowings		$ 36
EUR500m 2.125% bonds 2027 [member]
Disclosure of financial risk management [line items]
Swaps held by Group | €							€ 500
Currency swaps transaction percentage		2.125%					2.125%	2.125%
Syndicated and Bilateral Facilities [Member] | Maximum [member]
Disclosure of financial risk management [line items]
Borrowings, interest rate basis	2.75
Syndicated and Bilateral Facilities [Member] | Minimum [member]
Disclosure of financial risk management [line items]
Borrowings, interest rate basis	0.90
EUR500m 1.625% bonds 2024 [member]
Disclosure of financial risk management [line items]
Swaps held by Group | €							€ 500
Currency swaps transaction percentage		1.625%					1.625%	1.625%
Currency risk [member] | Net investment hedges [member] | Forward contract [member]
Disclosure of financial risk management [line items]
Currency swaps borrowings									100	100
Interest rate risk [member]
Disclosure of financial risk management [line items]
Interest rate on deposits		1.00%					1.00%
Interest rate risk [member] | Fixed interest rate [member]
Disclosure of financial risk management [line items]
Description of fixed Interest rate borrowings		The Group’s policy requires a minimum of 50% fixed rate debt over the next 12 months
Fixed Interest rate borrowings		100.00%					100.00%	94.00%
Liquidity risk [member]
Disclosure of financial risk management [line items]
Funds held in foreign countries where repatriation is restricted		$ 44	$ 16
Number of financial covenants		two

Financial risk management and_4

Financial risk management and derivative financial instruments - Summary of Derivative Financial Instruments (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	$ (13)	$ (19)
Non-current Assets [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	5
Current assets [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments		1
Non-current liabilities [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	(18)	(20)
Short-dated foreign exchange swaps [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	(17)	$ (20)
Option contract [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	$ 4

Financial risk management and_5

Financial risk management and derivative financial instruments - Disclosure of Detailed Information About Hedging Instruments (Detail) £ in Millions, Euro in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)GBP (£)Euro	Dec. 31, 2019USD ($)
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument- Fair value | $	$ 7	$ 30
Cash flow hedge of November 2018 [Member]
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument - Maturity	May 2027
Hedging instrument-Risk	Foreign exchange
Hedging instrument-Type	Cash flow
Hedging instrument-Hedged item	500m 2.125% bonds 2027
Cash flow hedge of November 2018 [Member] | Fixed interest rate [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging insrumnt- Intrest rate	3.50%
Cash flow hedge of November 2018 [Member] | Floating interest rate [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging insrumnt- Intrest rate	2.125%
Cash flow hedge of November 2018 [Member] | Pay Hedging Instrument [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument- Payleg | £	436
Hedging instrument- Receive leg | £	436
Cash flow hedge of November 2018 [Member] | Receive Hedging Instrument [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument- Payleg | Euro	500
Hedging instrument- Receive leg | Euro	500
Cash flow hedge of October 2020 [Member]
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument - Maturity	October 2024
Hedging instrument-Risk	Foreign exchange
Hedging instrument-Type	Cash flow
Hedging instrument-Hedged item	500m 1.625% bonds 2024
Cash flow hedge of October 2020 [Member] | Fixed interest rate [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging insrumnt- Intrest rate	2.70%
Cash flow hedge of October 2020 [Member] | Floating interest rate [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging insrumnt- Intrest rate	1.625%
Cash flow hedge of October 2020 [Member] | Pay Hedging Instrument [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument- Payleg | £	454
Hedging instrument- Receive leg | £	454
Cash flow hedge of October 2020 [Member] | Receive Hedging Instrument [member]
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument- Payleg | Euro	500
Hedging instrument- Receive leg | Euro	500

Financial risk management and_6

Financial risk management and derivative financial instruments - Summary of Interest and Foreign Exchange Risk Sensitivities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Impact on (loss) profit before tax [member] | Currency risk [member] | Sterling US dollar exchange rate [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 5 cent fall in exchange rate	$ 5.9	$ 4	$ 4.1
Impact on (loss) profit before tax [member] | Currency risk [member] | Euro US dollar exchange rate [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 5 cent fall in exchange rate	0.3	(2.6)	(2.4)
Impact on (loss) profit before tax [member] | Interest rate risk [member] | US dollar interest rates [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 5 cent fall in exchange rate	2.2	(1.6)	(0.9)
Impact on (loss) profit before tax [member] | Interest rate risk [member] | Sterling interest rates [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 5 cent fall in exchange rate	12.9	0.6	5.5
Impact on net liabilities [member] | Currency risk [member] | Sterling US dollar exchange rate [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 5 cent fall in exchange rate	30.2	39.9	25.9
Impact on net liabilities [member] | Currency risk [member] | Euro US dollar exchange rate [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 5 cent fall in exchange rate	50.6	24.1	23.8
Impact on net liabilities [member] | Currency risk [member] | Sterling: Euro exchange rate [member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 5 cent fall in exchange rate	$ 68.2	$ 33	$ 31.9

Financial risk management and_7

Financial risk management and derivative financial instruments - Summary of Amended Covenant Test Levels For Syndicated and Bilateral Facilities (Detail) $ in Millions	1 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022USD ($)	Jun. 30, 2022USD ($)	Dec. 31, 2019	Dec. 31, 2021USD ($)
Amended Covenant Test Levels For Syndicated And Bilateral Facilities [Line Items]
Leverage			7.5
Interest cover			1.5
Liquidity		$ 400	$ 400		$ 400
Minimum [Member]
Amended Covenant Test Levels For Syndicated And Bilateral Facilities [Line Items]
Interest cover	3.5	2	1.5	3.5
Maximum [Member]
Amended Covenant Test Levels For Syndicated And Bilateral Facilities [Line Items]
Leverage	3.5	6.5	7.5	3.5

Financial risk management and_8

Financial risk management and derivative financial instruments - Summary of Covenant Tests Which Are Calculated On a Frozen GAAP Basis (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Detailed Information About Covenant Tests Which Are Calculated On A Frozen GAAP Basis [Line Items]
Covenant net debt	$ 2,529,000	$ 2,665,000	$ 1,965,000
Frozen GAAP Basis [member]
Disclosure Of Detailed Information About Covenant Tests Which Are Calculated On A Frozen GAAP Basis [Line Items]
Covenant EBITDA	272,000	897,000
Covenant net debt	2,375,000	2,241,000
Covenant interest payable	111,000	99,000
Leverage	8,730	2,500
Interest cover	2,450	$ 9,060
Liquidity	$ 2,925,000

Financial risk management and_9

Financial risk management and derivative financial instruments - Summary of Undiscounted Contractual Cash Flows of Financial Liabilities (Detail) £ in Millions, $ in Millions	Mar. 31, 2021GBP (£)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Non-derivative financial liabilities:
Non-derivative financial liabilities		$ 254
Commercial paper	£ 600	819
Lease liabilities		3,505	$ 3,857
Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		684
Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		(654)
Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		732	728
Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		(705)	(657)
Forward contract [member]
Derivative financial liabilities:
Forward foreign exchange contracts			(1)
Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		112
Non-derivative financial liabilities			162
Bank Overdrafts [member]
Non-derivative financial liabilities:
Borrowings		51	87
GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities			590
GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		486	486
GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		539	531
EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		705	657
Unsecured bank loans [member]
Non-derivative financial liabilities:
Borrowings			125
Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		457
Non-derivative financial liabilities			570
Eur500m 1.625% bonds 2024 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		654
GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		693
Due within one year [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		9
Commercial paper		819
Lease liabilities		57	97
Due within one year [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		16
Due within one year [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		(10)
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		21	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		(13)	(12)
Due within one year [member] | Forward contract [member]
Derivative financial liabilities:
Forward foreign exchange contracts			(1)
Due within one year [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		13	3
Due within one year [member] | Bank Overdrafts [member]
Non-derivative financial liabilities:
Borrowings		51	87
Due within one year [member] | GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities			21
Due within one year [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		15	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		13	12
Due within one year [member] | Unsecured bank loans [member]
Non-derivative financial liabilities:
Borrowings			125
Due within one year [member] | Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		453	567
Due within one year [member] | Eur500m 1.625% bonds 2024 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		10
Due within one year [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		19
Between 1 and 2 years [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		245
Lease liabilities		55	116
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		16
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		(10)
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		21	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		(13)	(12)
Between 1 and 2 years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		5
Non-derivative financial liabilities			20
Between 1 and 2 years [member] | GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities			21
Between 1 and 2 years [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		15	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		13	12
Between 1 and 2 years [member] | Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		2	1
Between 1 and 2 years [member] | Eur500m 1.625% bonds 2024 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		10
Between 1 and 2 years [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		18
After two but before five years [member]
Non-derivative financial liabilities:
Lease liabilities		136	193
After two but before five years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		652
After two but before five years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging €500m 2.125% bonds 2027 inflows		(634)
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		63	61
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		(39)	(36)
After two but before five years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		13	19
After two but before five years [member] | GBP400m 3.875% bonds 2022 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities			548
After two but before five years [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		456	45
After two but before five years [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		31	29
After two but before five years [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		39	36
After two but before five years [member] | Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		1	1
After two but before five years [member] | Eur500m 1.625% bonds 2024 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		634
After two but before five years [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		55
More than 5 years [member]
Non-derivative financial liabilities:
Lease liabilities		3,257	3,451
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		627	627
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		(640)	(597)
More than 5 years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		81	120
More than 5 years [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities			411
More than 5 years [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		488	482
More than 5 years [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		640	597
More than 5 years [member] | Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		1	$ 1
More than 5 years [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		$ 601

Financial risk management an_10

Financial risk management and derivative financial instruments - Disclosure of Short-term Deposits by Counterparty Credit Rating (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of credit risk exposure [line items]
Short-term deposits	$ 358
Money market funds	892	$ 35
Repurchase agreement collateral	321
AAA credit rating [member]
Disclosure of credit risk exposure [line items]
Money market funds	892
Repurchase agreement collateral	238
AA credit rating [member]
Disclosure of credit risk exposure [line items]
Repurchase agreement collateral	65
AA minus Credit Rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	98
Repurchase agreement collateral	18
A plus credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	165
A credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	94
A minus credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	$ 1

Classification and measuremen_3

Classification and measurement of financial instruments - Summary of Carrying Amounts and Fair Values of Financial Assets and Liabilities (Detail) - USD ($) $ in Millions		Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		$ (3,767)	$ (2,165)	[1]
Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		(333)	(329)	[1]
Financial liabilities at fair value through profit or loss, category [member] | Contingent purchase consideration [Member]
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		(79)	(91)	[1]
Financial liabilities at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		(4,248)	(2,758)	[1]
Financial liabilities at amortised cost, category [member] | Deferred purchase consideration [Member]
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		(24)	(23)	[1]
Financial liabilities at amortised cost, category [member] | Trade and other payables, excluding deferred and contingent purchase consideration [Member]
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		(457)	(570)	[1]
Derivative financial instruments [Member] | Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		(18)	(20)	[1]
Money market fund [member]
Disclosure of fair value measurement of assets [line items]
Financial assets		907	51
Deferred Compensation Plan Investments [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets		236	218
Deferred Compensation Plan Investments [Member] | Financial liabilities at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial assets		236	218	[1]
Financial assets measured at fair value through other comprehensive income [Member] | Equity securities [member]
Disclosure of fair value measurement of assets [line items]
Financial assets		88	133	[1]
Financial assets at fair value through profit or loss, category [member]
Disclosure of fair value measurement of assets [line items]
Financial assets		1,148	273	[1]
Financial assets at fair value through profit or loss, category [member] | Deferred Compensation Plan Liabilities [Member]
Disclosure of fair value measurement of assets [line items]
Financial Liabilities		(236)	(218)	[1]
Financial assets at fair value through profit or loss, category [member] | Cash and cash equivalent [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets		892	35	[1]
Financial assets at fair value through profit or loss, category [member] | Other Financial Asset [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets		15	16	[1]
Financial assets at fair value through profit or loss, category [member] | Derivative financial instruments [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets		5	1	[1]
Financial assets at fair value through profit or loss, category [member] | Trade and other receivables, excluding prepayments [member]
Disclosure of fair value measurement of assets [line items]
Financial assets			3
Financial assets at fair value through profit or loss, category [member] | Money market fund [member]
Disclosure of fair value measurement of assets [line items]
Financial assets	[1]		3
Financial assets at amortised cost, category [member]
Disclosure of fair value measurement of assets [line items]
Financial assets		1,287	848	[1]
Financial assets at amortised cost, category [member] | Cash and cash equivalent [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets		783	160	[1]
Financial assets at amortised cost, category [member] | Other Financial Asset [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets		66	136	[1]
Financial assets at amortised cost, category [member] | Trade and other receivables, excluding prepayments [member]
Disclosure of fair value measurement of assets [line items]
Financial assets		$ 438	$ 552	[1]
[1]	Restated for deferred compensation plan investments, see page 134.

Classification and measuremen_4

Classification and measurement of financial instruments - Summary of Fair Value Measurement Hierarchy of Assets and Liabilities (Detail) - USD ($) $ in Millions		Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Assets
Derivative financial instruments		$ (13)	$ (19)
Liabilities
Derivative financial instruments		(18)	(20)
Contingent purchase consideration		(79)	(91)
Deferred purchase consideration		(11)	(23)
Loans and other borrowings		(3,767)	(2,165)
Deferred compensation plan liabilities		(236)	(218)		$ (193)
Deferred purchase consideration [member]
Liabilities
Deferred purchase consideration		(24)	(23)
Money Market Fund [Member]
Assets
Financial assets		907	51
Deferred Compensation Plan Investments [Member]
Assets
Financial assets		236	218
Quoted equity shares [member]
Assets
Equity securities		88	133
Financial assets at fair value through profit or loss, category [member]
Assets
Financial assets		1,148	273	[1]
Financial assets at fair value through profit or loss, category [member] | Money Market Fund [Member]
Assets
Financial assets	[1]		3
Financial assets at fair value through profit or loss, category [member] | Trade deposits and loans [member]
Assets
Financial assets			3
GBP173m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings		(235)	(528)
EUR500m 1.625% bonds 2024 [member]
Liabilities
Loans and other borrowings		(611)
GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings		(413)	(399)
GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings		(479)	(462)
EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings		(618)	(564)
GBP400m 3.375% bonds 2028 [member]
Liabilities
Loans and other borrowings		(542)
Fair value [member]
Assets
Derivative financial instruments		5	1
Liabilities
Derivative financial instruments		(18)	(20)
Contingent purchase consideration		(79)	(91)
Deferred purchase consideration		(26)	(24)
Deferred compensation plan liabilities		(236)	(218)
Fair value [member] | Money Market Fund [Member]
Assets
Financial assets		907	51
Fair value [member] | Trade deposits and loans [member]
Assets
Financial assets			3
Fair value [member] | Deferred Compensation Plan Investments [Member]
Assets
Financial assets		236	218
Fair value [member] | Quoted equity shares [member]
Assets
Equity securities		88	133
Fair value [member] | GBP173m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings		(248)	(567)
Fair value [member] | EUR500m 1.625% bonds 2024 [member]
Liabilities
Loans and other borrowings		(630)
Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings		(448)	(435)
Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings		(489)	(465)
Fair value [member] | EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings		(650)	(601)
Fair value [member] | GBP400m 3.375% bonds 2028 [member]
Liabilities
Loans and other borrowings		(603)
Level 1 [member] | Fair value [member]
Liabilities
Deferred purchase consideration		(26)	(24)
Deferred compensation plan liabilities		(236)	(218)
Level 1 [member] | Fair value [member] | Money Market Fund [Member]
Assets
Financial assets		907	51
Level 1 [member] | Fair value [member] | Deferred Compensation Plan Investments [Member]
Assets
Financial assets		236	218
Level 1 [member] | Fair value [member] | Quoted equity shares [member]
Assets
Equity securities			8
Level 1 [member] | Fair value [member] | GBP173m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings		(248)	(567)
Level 1 [member] | Fair value [member] | EUR500m 1.625% bonds 2024 [member]
Liabilities
Loans and other borrowings		(630)
Level 1 [member] | Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings		(448)	(435)
Level 1 [member] | Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings		(489)	(465)
Level 1 [member] | Fair value [member] | EUR500m 2.125% bonds 2027 [member]
Liabilities
Loans and other borrowings		(650)	(601)
Level 1 [member] | Fair value [member] | GBP400m 3.375% bonds 2028 [member]
Liabilities
Loans and other borrowings		(603)
Level 2 [member] | Fair value [member]
Assets
Derivative financial instruments		1	1
Liabilities
Derivative financial instruments		(18)	(20)
Level 3 [member] | Trade deposits and loans [member]
Assets
Financial assets			3
Level 3 [member] | Fair value [member]
Assets
Derivative financial instruments		4
Liabilities
Contingent purchase consideration		(79)	(91)
Level 3 [member] | Fair value [member] | Quoted equity shares [member]
Assets
Equity securities		$ 88	$ 125
[1]	Restated for deferred compensation plan investments, see page 134.

Classification and measuremen_5

Classification and measurement of financial instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jul. 01, 2018
Disclosure of fair value measurement of assets and liabilities [line items]
Cash consideration		$ 299	$ 22
Contingent purchase consideration	$ 79	90
Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Transfers into Level 3 of fair value hierarchy, liabilities		8
Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Beneficial interest	49.00%
Cash consideration				$ 13
Contingent Consideration change description	The significant unobservable inputs used to determine the fair value of the contingent purchase consideration are the projected trailing revenues of RHW and the date of exercising the options. If the annual trailing revenue of RHW were to exceed the floor by 10%, the amount of the contingent purchase consideration recognised in the Group Financial Statements would increase by $7m (2019: $7m). If the date for exercising the options is assumed to be 2033, the amount of the undiscounted contingent purchase consideration would be $86m (2019: $86m).
Contingent purchase consideration	$ 74	66
Regent [member] | Bottom of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities	81
Regent [member] | Top of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Disclosure of significant unobservable inputs used in fair value measurement of liabilities	261
UK Portfolio [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent purchase consideration	0	20
Six Senses [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent purchase consideration	5	5
Payable 2021 [member] | Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Liabilities incurred	13
Payable 2024 [member] | Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Liabilities incurred	13
Payment due in 2026 [member] | Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Cash consideration	$ 39
Payment due in 2026 [member] | Regent [member] | Regent Hospitality Worldwide Inc [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Percentage to be acquired on exercise	25.00%
Cash consideration years	2026
Payment due in 2028 [member] | Regent [member] | Regent Hospitality Worldwide Inc [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Cash consideration	$ 42
Percentage to be acquired on exercise	24.00%
Cash consideration years	2028
Discount rate, measurement input [member] | Bottom of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Percentage of possible increase in unobservable input, liabilities	6.40%
Discount rate, measurement input [member] | Top of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Percentage of possible increase in unobservable input, liabilities	10.00%
Annual trailing revenue exceeding the floor [Member] | Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Sensitivity analysis annual trailing revenue exceeding the floor	10.00%
Increase (decrease) in contingent consideration	$ 7	7
Exercising the options in 2033 [Member] | Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Date for exercising the options	2033
Contingent purchase consideration	$ 86	86
Unquoted equity investments [member] | Bottom of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Increase or (decrease) in fair value due to possible decrease in unobservable input, assets	(6)
Unquoted equity investments [member] | Top of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Increase or (decrease) in fair value due to possible decrease in unobservable input, assets	8
Unquoted equity investments [member] | Non Marketability Factor [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
Increase or (decrease) in fair value due to possible decrease in unobservable input, assets	5	$ 2
Unquoted equity investments [member] | Discount rate, measurement input [member] | Bottom of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Increase or (decrease) in fair value due to possible decrease in unobservable input, assets	12
Unquoted equity investments [member] | Discount rate, measurement input [member] | Top of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Increase or (decrease) in fair value due to possible decrease in unobservable input, assets	$ 16
Unquoted equity investments [member] | Revenue multple, measurement input [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
Percentage of possible increase in unobservable input, assets	0.00%

Classification and measuremen_6

Classification and measurement of financial instruments - Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3 (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019	Dec. 31, 2018	Jul. 01, 2018
Disclosure of fair value measurement of assets and liabilities [line items]
At 1 January		$ 4,194		$ 4,285
Acquisition of businesses						$ 53
At 31 December		5,039		4,194	$ 4,285
At 1 January		(5,659)		(5,416)
Included in net cash from operating activities				6
Included in net cash from investing activities				2	4
Change in fair value		13		27	(4)
At 31 December		(6,888)		(5,659)	(5,416)
Level 3 [member] | Other financial assets [member]
Disclosure of fair value measurement of assets and liabilities [line items]
At 1 January		128		108
Additions		5		8
Acquisition of businesses				1
Disposals				(1)
Valuation gains/losses recognised in other comprehensive income		(47)		12
Transfers into Level 3		8
Repayment and disposals		(5)
Exchange and other adjustments		(1)
At 31 December		88		128	108
Level 3 [member] | Contingent purchase consideration [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
At 1 January		(91)		(109)
Acquisition of businesses				(15)
Included in net cash from operating activities				6
Included in net cash from investing activities				2
Repayment and disposals		0
Change in fair value		13	[1]	27
Exchange and other adjustments		(1)		(2)
At 31 December		(79)		$ (91)	$ (109)
Level 3 [member] | Derivative financial instruments [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
At 31 December		4
Change in fair value	[1]	$ 4
[1]	$21m fair value gain on contingent purchase consideration and $4m gain on derivative financial instruments are recognised as exceptional items in the Group income statement (note 6). The remaining $8m fair value loss on contingent purchase consideration relates to Regent.

Classification and measuremen_7

Classification and measurement of financial instruments - Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3 (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of fair value measurement of assets and liabilities [line items]
Change in fair value	$ 13	$ 27	$ (4)
Regent [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Gain (loss) on contingent purchase consideration	(8)
Exceptional Items [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Change in fair value	21	38
Exceptional Items [member] | Level 3 [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Change in fair value		$ 38
Gain (loss) on contingent purchase consideration	21
Gain on derivative financial instruments	$ 4

Reconciliation of (loss)_prof_3

Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs - Summary of Reconciliation of (Loss)/Profit for the Year to Cash Flow From Operations Before Contract Acquisition Costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of (loss)/profit or loss to net cash flows from operating activities [abstract]
(Loss)/profit for the year	$ (260)	$ 386	$ 350
Adjustments for:
Net financial expenses	140	115	96
Fair value (gains)/losses on contingent purchase consideration	(13)	(27)	4
Tax (credit)/charge	(20)	156	132
Depreciation and amortisation	110	116	115
System Fund depreciation and amortisation	62	54	49
Impairment loss on financial assets	88	8	17
System Fund impairment loss on financial assets	24	12	11
Other impairment charges	226	131
System Fund other impairment charges	41
Other operating exceptional items	(4)	55	104
System Fund other operating exceptional items	20	28	47
Share of losses of associates and joint ventures	14	3	1
System Fund share of losses of associates and joint ventures	1
Share-based payments cost	32	42	38
Dividends from associates and joint ventures	2	7	5
Decrease in inventories	1
Decrease/(increase) in trade and other receivables	38	(70)	(71)
Increase in contract costs	(2)	(11)	(3)
Increase in deferred revenue	1	57	141
(Decrease)/increase in trade and other payables	(69)	(63)	11
Utilisation of provisions, net of charge, excluding exceptional items	16	7	(6)
Retirement benefit contributions, net of costs	(3)	(3)	(12)
Cash flows relating to exceptional items	(87)	(55)	(137)
Contract assets deduction in revenue	25	21	19
Other movements in contract assets	(7)	(1)	3
Other items	(4)
Total adjustments	632	582	564
Cash flow from operations before contract acquisition costs	$ 372	$ 968	$ 914

Retirement benefits - Additiona

Retirement benefits - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020GBP (£)
Disclosure of defined benefit plans [line items]
Expected company payments	$ 6
Remeasurement gain and loss in other comprehensive income	$ (7)	$ (6)	$ 8
Exceptional items [member]
Disclosure of defined benefit plans [line items]
Settlement loss including transaction costs			15
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%
Description of mortality assumptions	Mortality is the most significant demographic assumption. The current assumptions for the UK are based on the S3PA ‘light’ year of birth tables with projected mortality improvements using the CMI_2019 model and a 1.25% per annum long-term trend and a smoothing parameter (‘s-kappa’) with weightings of 95% and 82% for pensioners and 98% and 81% for non-pensioners, male and female respectively. In the US, the current assumptions use rates from the Pri-2012 Mortality Study and Generationally Projected with Scale MP-2020 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
Remeasurement gain and loss in other comprehensive income			$ 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.
Pensioners male [member]
Disclosure of defined benefit plans [line items]
Actuarial assumption of mortality rates	0.95			0.95
Pensioners female [member]
Disclosure of defined benefit plans [line items]
Actuarial assumption of mortality rates	0.82			0.82
Non-pensioners male [member]
Disclosure of defined benefit plans [line items]
Actuarial assumption of mortality rates	0.98			0.98
Non-pensioners female [member]
Disclosure of defined benefit plans [line items]
Actuarial assumption of mortality rates	0.81			0.81
United Kingdom [member]
Disclosure of defined benefit plans [line items]
Description of retirement benefit plan	<div style="font-family: "times new roman"; font-size: 10pt; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">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 <div style="letter-spacing: 0px; top: 0px;;display:inline;">&</div> 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. </div></div> <div style="font-family: times new roman; font-size: 10pt; margin-top: 12pt; margin-bottom: 0pt;">The former defined benefit plan, the InterContinental Hotels UK Pension Plan, was wound up on 21 July 2015 following the completion of the <div style="white-space: nowrap; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">buy-out</div> and transfer of the defined benefit obligations to Rothesay Life on 31 October 2014. </div> <div style="font-family: times new roman; font-size: 10pt; margin-top: 12pt; margin-bottom: 0pt;"><div style="display:inline;">Residual defined benefit obligations remain in respect of additional benefits provided to members of an unfunded pension arrangement (‘UK plan’) 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 <div style="white-space: nowrap; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">cash-out</div> offer in 2014 resulted in the extinguishment of </div>approximately 70% <div style="display:inline;"><div style="font-family: "times new roman"; font-size: 10pt; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">of the unfunded pension obligations. The Group meets the benefit payment obligations of the remaining members as they fall due. A charge over certain ring-fenced bank accounts totalling </div></div>$43m (£31m) at 31 December 2020 (see note 17) is currently held as security on behalf of the remaining members. </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table>" id="sjs-B44">&lt;div style="font-family: times new roman; font-size: 10pt; margin-top: 6pt; margin-bottom: 0pt;">&lt;div style="font-family: &quot;times new roman&quot;; font-size: 10pt; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">Since 6&#160;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&#160;September 2013, are provided with defined contribution arrangements under this plan; benefits are based on each individual member&#8217;s personal account. The plan is HM Revenue &lt;div style="letter-spacing: 0px; top: 0px;;display:inline;">&amp;&lt;/div> 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. &lt;/div>&lt;/div> &lt;div style="font-family: times new roman; font-size: 10pt; margin-top: 12pt; margin-bottom: 0pt;">The former defined benefit plan, the InterContinental Hotels UK Pension Plan, was wound up on 21&#160;July 2015 following the completion of the &lt;div style="white-space: nowrap; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">buy-out&lt;/div> and transfer of the defined benefit obligations to Rothesay Life on 31&#160;October 2014. &lt;/div> &lt;div style="font-family: times new roman; font-size: 10pt; margin-top: 12pt; margin-bottom: 0pt;">&lt;div style="display:inline;">Residual defined benefit obligations remain in respect of additional benefits provided to members of an unfunded pension arrangement (&#8216;UK plan&#8217;) who were affected by lifetime or annual allowances under the former defined benefit arrangements. Accrual under this arrangement ceased with effect from 1&#160;July 2013 and a &lt;div style="white-space: nowrap; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">cash-out&lt;/div> offer in 2014 resulted in the extinguishment of &lt;/div>approximately 70% &lt;div style="display:inline;">&lt;div style="font-family: &quot;times new roman&quot;; font-size: 10pt; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">of the unfunded pension obligations. The Group meets the benefit payment obligations of the remaining members as they fall due. A charge over certain ring-fenced bank accounts totalling &lt;/div>&lt;/div>$43m (&#163;31m) at 31&#160;December 2020 (see note 17) is currently held as security on behalf of the remaining members. &lt;/div> &lt;table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0">&lt;tr>&lt;td>&lt;/td>&lt;/tr>&lt;/table>
Explanation of changes in description of retirement benefit plan	buy-out</div> and transfer of the defined benefit obligations to Rothesay Life on 31 October 2014.<table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table>" id="sjs-B45">The former defined benefit plan, the InterContinental Hotels UK Pension Plan, was wound up on 21&#160;July 2015 following the completion of the &lt;div style="white-space: nowrap; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">buy-out&lt;/div> and transfer of the defined benefit obligations to Rothesay Life on 31&#160;October 2014.&lt;table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0">&lt;tr>&lt;td>&lt;/td>&lt;/tr>&lt;/table>
Approximate extinguishment of the unfunded pension obligations	70.00%
Bank accounts pledged as security	$ 43			£ 31

Retirement benefits - Defined B

Retirement benefits - Defined Benefit Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined benefit obligation
Statement [Line Items]
At 1 January	$ 96	$ 91	$ 250
Interest expense/(income)	3	3	6
Settlement loss including transaction costs			14
Total	3	3	20
Demographic assumptions	(3)	(1)
Financial assumptions	10	9	(14)
Experience adjustments	1	(1)	(3)
Re-measurement loss/(gain)	8	7	(17)
Exchange adjustments	2	1	(1)
Total	10	8	(18)
Benefits paid	(6)	(6)	(11)
Settlement payments			(150)
Total	(6)	(6)	(161)
At 31 December	103	96	91
Defined benefit obligation | United Kingdom [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	31	26	24
Defined benefit obligation | United States [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	50	48	45
Defined benefit obligation | United States [member] | Unfunded Plans [member] | Post-retirement Plans [member]
Statement [Line Items]
Unfunded post-employment plans	22	22	22
Fair value of plan assets
Statement [Line Items]
At 1 January			(152)
Interest expense/(income)			(2)
Settlement loss including transaction costs			1
Total			(1)
Return on plan assets			8
Re-measurement loss/(gain)			8
Total			8
Group contributions	(6)	(6)	(16)
Benefits paid	6	6	11
Settlement payments			150
Total			145
Net defined benefit liability (asset) [member]
Statement [Line Items]
At 1 January	96	91	98
Interest expense/(income)	3	3	4
Settlement loss including transaction costs			15
Total	3	3	19
Demographic assumptions	(3)	(1)
Financial assumptions	10	9	(14)
Experience adjustments	1	(1)	(3)
Return on plan assets			8
Re-measurement loss/(gain)	8	7	(9)
Exchange adjustments	2	1	(1)
Total	10	8	(10)
Group contributions	(6)	(6)	(16)
Total	(6)	(6)	(16)
At 31 December	103	96	91
Net defined benefit liability (asset) [member] | United Kingdom [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	31	26	24
Net defined benefit liability (asset) [member] | United States [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	50	48	45
Net defined benefit liability (asset) [member] | United States [member] | Unfunded Plans [member] | Post-retirement Plans [member]
Statement [Line Items]
Unfunded post-employment plans	$ 22	$ 22	22
Movement in asset restriction
Statement [Line Items]
At 1 January			3
Recognised in other comprehensive income			$ (3)

Retirement benefits - Summary o

Retirement benefits - Summary of Principal Financial Assumptions Used to Determine Benefit Obligations (Detail)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United Kingdom [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Pension increases	3.00%	2.70%	3.20%
Discount rate	1.40%	2.10%	3.00%
Inflation rate	3.00%	2.70%	3.20%
United States [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Discount rate	1.90%	2.90%	3.90%
Ultimate rate that the cost trend rate trends to	4.50%	4.50%	4.50%
United States [member] | Pre 65 [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Healthcare cost trend rate	6.40%	6.70%	7.10%
United States [member] | Post 65 [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Healthcare cost trend rate	6.80%	7.10%	7.60%
US post-retirement plan
Disclosure of defined benefit plan actuarial assumptions [line items]
Discount rate	2.00%	2.90%	4.00%

Retirement benefits - Defined_2

Retirement benefits - Defined Benefit Plans - Life Expectancy Assumptions at Retirement Age (Detail) - Plan [member]		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United Kingdom [member] | Current pensioners at 65 - male [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[1]	24 years	24 years	24 years
United Kingdom [member] | Current pensioners at 65 - female [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[1]	26 years	26 years	26 years
United Kingdom [member] | Future pensioners at 65 - male [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[2]	25 years	25 years	25 years
United Kingdom [member] | Future pensioners at 65 - female [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[2]	28 years	28 years	28 years
United States [member] | Current pensioners at 65 - male [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[1]	22 years	21 years	21 years
United States [member] | Current pensioners at 65 - female [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[1]	23 years	23 years	23 years
United States [member] | Future pensioners at 65 - male [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[2]	23 years	22 years	22 years
United States [member] | Future pensioners at 65 - female [member]
Disclosure Of Forecast Life Expectancies [line items]
Actuarial assumption of life expectancy after retirement	[2]	24 years	24 years	24 years
[1]	Relates to assumptions based on longevity (in years) following retirement at the end of the reporting period.
[2]	Relates to assumptions based on longevity (in years) relating to an employee retiring in [2040].

Retirement benefits - Defined_3

Retirement benefits - Defined Benefit Plans - Sensitivity Analysis of Actuarial Assumptions (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible decrease in actuarial assumption	0.25%
Percentage of reasonably possible increase in actuarial assumption	0.25%
Decrease in liabilities	$ 3.2
Increase in liabilities	$ (3.2)
Inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible decrease in actuarial assumption	0.25%
Percentage of reasonably possible increase in actuarial assumption	0.25%
Decrease in liabilities	$ (1.4)
Increase in liabilities	$ 1.4
Mortality rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Year of reasonably possible increase in actuarial assumption	One-year
Increase in liabilities	$ 5.7
Healthcare costs trend rate [Member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible decrease in actuarial assumption	1.00%
Percentage of reasonably possible increase in actuarial assumption	1.00%
Decrease in liabilities	$ (1.6)
Increase in liabilities	$ 1.7

Retirement benefits - Summary_2

Retirement benefits - Summary of Estimated Future Benefit Payments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 129	$ 135
Due within one year [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	6	6
Between one and five years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	22	22
More than 5 years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 101	$ 107
Plan [member] | United Kingdom [member]
Disclosure of net defined benefit liability/asset [line items]
Average duration of obligation (years)	19 years	18 years
Plan [member] | United States [member]
Disclosure of net defined benefit liability/asset [line items]
Average duration of obligation (years)	9 years 3 months 18 days	9 years 3 months 18 days
US post-retirement plan
Disclosure of net defined benefit liability/asset [line items]
Average duration of obligation (years)	9 years 10 months 24 days	9 years 9 months 18 days

Share-based payments - Addition

Share-based payments - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)awardshares	Dec. 31, 2020£ / shares	Dec. 31, 2019USD ($)awardshares	Dec. 31, 2019£ / shares	Dec. 31, 2018USD ($)awardshares
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period of share awards	3 years
Share based payment cost | $	$ 19,000		$ 28,000		$ 27,000
Weighted average share price at exercise date | £ / shares		£ 48.745		£ 45.848
Share based payment cash-settled | $	2,000		2,000		0
System Fund [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share based payment cost | $	$ 11,000		12,000		11,000
Administrative expenses [member] | Exceptional items [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Share based payment cost | $			$ 2,018,000		$ 1,000
Maximum [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price | £ / shares		52.23
Minimum [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price | £ / shares		23.855
Closing [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price | £ / shares		£ 46.90
Annual Performance Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees | award	138,268		217,000		175,944
Annual Performance Plan one-off awards | shares	27,245		86,126		48,771
Long Term Incentive Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees | award	1,078,752		826,313		784,119
LTIP Restricted stock units [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees | award	696,094		539,567		526,879
LTIP Performance-related awards [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees | award	383,000		286,746		257,000
Colleague Share Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares awarded to employees | award	36,298		0		0
Maximum Limit of share value to employees | $	$ 1,000

Share-based payments - Summary

Share-based payments - Summary of Information about Awards Granted (Detail)	12 Months Ended
	Dec. 31, 2020yr£ / shares	Dec. 31, 2019yr£ / shares	Dec. 31, 2018yr£ / shares
Annual Performance Plan [member]
Information regarding option pricing models and assumptions used for grants during the year [line items]
Weighted average share price (pence) | £ / shares	£ 37.71	£ 45.97	£ 46.45
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 (pence) | £ / shares	£ 34.50	£ 48.50	£ 47.74
Expected dividend yield	1.48%	2.16%	2.27%
Risk-free interest rate	0.02%	0.72%	0.84%
Volatility	33.00%	19.00%	25.00%
Term (years) | yr	3	3	3

Share-based payments - Summar_2

Share-based payments - Summary of Movements in Awards Outstanding Under the Schemes (Detail)	12 Months Ended
	Dec. 31, 2020USD ($)award	Dec. 31, 2019USD ($)award	Dec. 31, 2018USD ($)award
Annual Performance Plan [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	496,000	591,000	616,000
Granted	138,268	217,000	175,944
Vested	(188,000)	(276,000)	(199,000)
Share capital consolidation		(21,000)
Lapsed or cancelled	(33,000)	(15,000)	(2,000)
Ending balance	413,000	496,000	591,000
Fair value of awards granted during the year | $	$ 49.659	$ 58.887	$ 60.662
Weighted average remaining contract life (years)	1 year	1 year 1 month 6 days	1 year
LTIP Performance-related awards [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	695,000	1,088,000	2,393,000
Granted	383,000	286,746	257,000
Vested	(179,000)	(293,000)	(702,000)
Lapsed or cancelled	(85,000)	(387,000)	(860,000)
Ending balance	814,000	695,000	1,088,000
Fair value of awards granted during the year | $	$ 24.735	$ 49.856	$ 47.487
Weighted average remaining contract life (years)	1 year 4 months 24 days	1 year 3 months 18 days	9 months 18 days
LTIP Restricted stock units [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	1,275,000	1,301,000	916,000
Granted	696,094	539,567	526,879
Vested	(413,000)	(422,000)
Lapsed or cancelled	(137,000)	(144,000)	(142,000)
Ending balance	1,421,000	1,275,000	1,301,000
Fair value of awards granted during the year | $	$ 43.975	$ 58.621	$ 59.660
Weighted average remaining contract life (years)	1 year 3 months 18 days	1 year 2 months 12 days	1 year 2 months 12 days

Equity - Summary of Equity Shar

Equity - Summary of Equity Share Capital (Detail) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of classes of share capital [line items]
Number of shares beginning balance	187	197	197
Beginning balance	$ (1,465)	$ (1,131)	$ (1,354)
Share capital consolidation		(10)
Number of shares ending balance	187	187	197
Ending balance	$ (1,849)	$ (1,465)	$ (1,131)
Equity share capital [member]
Disclosure of classes of share capital [line items]
Beginning balance	151	146	154
Exchange adjustments	5	5	(8)
Ending balance	156	151	146
Share premium [Member]
Disclosure of classes of share capital [line items]
Beginning balance	99	96	101
Exchange adjustments	4	3	(5)
Ending balance	103	99	96
Nominal value [Member]
Disclosure of classes of share capital [line items]
Beginning balance	52	50	53
Exchange adjustments	1	2	(3)
Ending balance	$ 53	$ 52	$ 50

Equity - Summary of Equity Sh_2

Equity - Summary of Equity Share Capital (Parenthetical) (Detail) - £ / shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Ordinary shares [Member] | Equity share capital [member]
Disclosure of classes of share capital [line items]
Nominal value per share	£ 0.20852	£ 0.20852	£ 0.19810

Equity - Additional Information

Equity - Additional Information (Detail) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2020EUR (€)shares	Dec. 31, 2019EUR (€)shares	Jan. 14, 2019£ / sharesshares	Oct. 31, 2018USD ($)
Disclosure of reserves within equity [line items]
Authorised share capital | shares	0			0
Total return of funds announced to shareholders							$ 500
Share consolidation basis - number of new ordinary shares | shares						19
Share consolidation basis - nominal value per share of new ordinary shares | £ / shares						£ 0.20852
Share consolidation basis - number of existing ordinary shares | shares						20
Share consolidation basis - nominal value per share of existing ordinary shares | £ / shares						£ 0.19810
Special dividend paid		$ 510
Reclassified from OCI to profit or loss - included in financial expenses	$ 13	(38)	$ 8
Fair value of derivative instruments designated as hedges	7	$ 30
Consolidation of Shares | shares		10,000,000
Currency Translation Reserve [Member]
Disclosure of reserves within equity [line items]
Fair value of derivative instruments designated as hedges		$ 1	$ 1
Treasury shares [member]
Disclosure of reserves within equity [line items]
Treasury shares transferred to employee share trusts | shares	600,000	800,000	800,000	600,000	800,000
Reduction in number of Treasury Shares due to share consolidation | shares		300,000
Number of treasury shares held | shares	5,100,000	5,700,000	6,800,000	5,100,000	5,700,000
Treasury shares held, nominal value	$ 1.4	$ 1.6	$ 1.7
Cash flow hedging reserve [member]
Disclosure of reserves within equity [line items]
Reclassified from OCI to profit or loss - included in financial expenses	13	(38)	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	9	8
Change in fair value of currency swaps recognised in OCI	22	(30)
Notional amount | €				€ 500	€ 500
EUR500m 1.625% bonds [member] | Cash flow hedging reserve [member]
Disclosure of reserves within equity [line items]
Notional amount | €				€ 500
Shares held by employee share trusts [member]
Disclosure of reserves within equity [line items]
Carrying value of shares held	$ 1.4	$ 4.9	$ 3.6
Number of shares held | shares	50,000	100,000	200,000
Market value of shares held	$ 3.1	$ 9.6	$ 8.3

Equity share capital - Summary

Equity share capital - Summary of Cash Flow Hedging Reserve (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about hedged items [line items]
Costs of hedging deferred and recognised in OCI	$ (6)	$ (6)	$ (1)
Reclassified from OCI to profit or loss -included in financial expenses	(13)	38	(8)
Deferred tax	(4)	0	(1)
Cash flow hedging reserve [member]
Disclosure of detailed information about hedged items [line items]
Reserve Of Cash flow Hedges Beginning Balance	(6)	(4)	0
Costs of hedging deferred and recognised in OCI	(6)	(6)	(1)
Change in fair value of currency swaps recognised in OCI	(1)	(34)	4
Reclassified from OCI to profit or loss -included in financial expenses	(13)	38	(8)
Deferred tax	4		1
Exchange adjustments	(2)
Reserve Of Cash flow Hedges Ending Balance	(24)	(6)	(4)
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	1	(3)	0
Change in fair value of currency swaps recognised in OCI	(1)	(34)	4
Reclassified from OCI to profit or loss -included in financial expenses	(13)	38	(8)
Deferred tax	4		1
Exchange adjustments	(2)
Reserve Of Cash flow Hedges Ending Balance	(11)	1	(3)
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	(7)	(1)	0
Costs of hedging deferred and recognised in OCI	(6)	(6)	(1)
Reserve Of Cash flow Hedges Ending Balance	$ (13)	$ (7)	$ (1)

Capital and other commitments -

Capital and other commitments - Summary of Capital and Other Commitments (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 19	$ 59
Property, plant and equipment [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	17	52
Intangible assets [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 2	$ 7

Capital and other commitments_2

Capital and other commitments - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosure of capital and other commitments [line items]
Capital and other commitments	$ 19	$ 59
Associates [member]
Disclosure of capital and other commitments [line items]
Capital and other commitments	$ 6	$ 6

Contingencies and guarantees -

Contingencies and guarantees - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)Lawsuits	Dec. 31, 2016	Dec. 31, 2019USD ($)
Disclosure of contingent liabilities [line items]
Number of lawsuits filed againsts group | Lawsuits	4
Outstanding letters of credit	$ 43		$ 33
Guarantees of loans made to equity accounted investments	$ 56		$ 55
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, 2020	Dec. 31, 2019	Dec. 31, 2018
Compensation of key management personnel [abstract]
Short-term employment benefits	$ 10.5	$ 15.8	$ 18.2
Contributions to defined contribution pension plans	0.3	0.5	0.5
Equity compensation benefits	2.3	12.1	13
Total compensation of key management personnel	$ 13.1	$ 28.4	$ 31.7

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of transactions between related parties [Line Items]
Revenue from associates and joint ventures	$ 1	$ 10	$ 10
Other amounts owed by associates and joint ventures	11	3	1
Amounts owed to associates and joint ventures	(4)	(4)	(2)
Associates [member]
Disclosure of transactions between related parties [Line Items]
Revenue from associates and joint ventures	1	10	9
Other amounts owed by associates and joint ventures	11	3	1
Amounts owed to associates and joint ventures	$ (4)	$ (4)	(2)
Joint ventures [member]
Disclosure of transactions between related parties [Line Items]
Revenue from associates and joint ventures			$ 1

Related party disclosures - Add

Related party disclosures - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [Line Items]
Financial guarantee on bank loan	$ 12	$ 12
Outstanding commitments made by entity, related party transactions	10	10
Barclay associate [member]
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	0.80%	2.10%

System Fund - Summary of System

System Fund - Summary of System Fund Revenues (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
System fund [line items]
System fund revenue	$ 765	$ 1,373	$ 1,233
Assessment fees and contributions received from hotels [member]
System fund [line items]
System fund revenue	490	1,036	979
Loyalty programme revenue [member]
System fund [line items]
System fund revenue	$ 275	$ 337	$ 254

System Fund - Summary of Syst_2

System Fund - Summary of System Fund Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
System fund [line items]
Depreciation and amortisation	$ 110	$ 116	$ 115
Impairment loss on financial assets	88	8	17
Other impairment charges	226	131
System Fund [member]
System fund [line items]
Marketing	109	461	427
Depreciation and amortisation	62	54	49
Impairment loss on financial assets	24	12	11
Other impairment charges	41
Costs are borne by the System Fund [member] | System Fund [member]
System fund [line items]
Payroll costs	$ 242	$ 313	$ 347

Group Companies - Summary of In

Group Companies - Summary of Investment in Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2020
24th Street Operator Sub, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	24th Street Operator Sub, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Allegro Management LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Allegro Management LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	600 Mamaroneck Avenue #400, 10528 Harrison, NY 10528, USA
Ownership Percentage	100.00%
BHMC Canada Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BHMC Canada Inc.
Registered addresses	333 Bay Street, Suite 400, Toronto M5H 2R2, Ontario, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
BHTC Canada Inc. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BHTC Canada Inc.
Registered addresses	333 Bay Street, Suite 400, Toronto M5H 2R2, Ontario, 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	600 Mamaroneck Avenue #400, 10528 Harrison, NY 10528, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Cambridge Lodging LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Cambridge Lodging LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Capital Lodging LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Capital Lodging LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Compania Inter Continental De Hoteles El Salvador SA [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Compania InterContinental De Hoteles El Salvador S A
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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Dunwoody Operations, Inc.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Dunwoody Operations, Inc
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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 Ltd
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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	205 Powell Place, 37027 Brentwood, TN 37027, 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 Limited
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 Ltd.
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	2985 Gordy Parkway, 1st Floor, Marietta, GA 30066, USA
Ownership Percentage	100.00%
Hale International Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Hale International Ltd.
Registered addresses	Start Chambers, Wickham’s Cay II, P.O. Box 2221, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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 SAR
Ownership Percentage	100.00%
Holiday Inns (Courtalin) Holdings [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Courtalin) Holding
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	205 Powell Place, 37027 Brentwood, TN 37027, 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	205 Powell Place, 37027 Brentwood, TN 37027, 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 SAR
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	205 Powell Place, 37027 Brentwood, TN 37027, 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	205 Powell Place, 37027 Brentwood, TN 37027, 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 SAR
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	205 Powell Place, 37027 Brentwood, TN 37027, 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	205 Powell Place, 37027 Brentwood, TN 37027, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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 SAR
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-Point Robert Schuman 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Holiday Pacific LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Pacific LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	QBC 4 – Am Belvedere 4, 1100, Vienna, 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	2985 Gordy Parkway, 1st Floor, Marietta, GA 30066, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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	No. 84, Pan Hlaing Street, Unit #1, Level 8, Uniteam Marine Office Building, Sanchuang 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, 7F, 7G and 7H, Ploenchit Road, Khwaeng Lumpini, Khet Pathumwan, Bangkok Metropolis, 10330, Thailand
Ownership Percentage	100.00%
IHG Amsterdam Management BV [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Amsterdam Management BV
Registered addresses	Kingsfordweg 151, 1043 GR Amsterdam, The Netherlands
Ownership Percentage	100.00%
IHG Bangkok Ltd.[member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Bangkok Ltd
Registered addresses	Start Chambers, Wickham’s Cay II, P.O. Box 2221, Road Town, Tortola, VG1110, British Virgin Islands
Ownership Percentage	100.00%
IHG Brasil Administracao de Hoteis e Servicos Ltd.[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 São Paulo, Brazil
Ownership Percentage	100.00%
IHG Civ Holding CoInvestment Fund LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Civ Holding Co-Investment Fund, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
IHG Civ Holding Main Fund LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Civ Holding Main Fund, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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	2985 Gordy Parkway, 1st Floor, Marietta, GA 30066, 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 São 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
IHG Franchising LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Franchising, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	Level 10, 2 Commerce Street, Auckland Central, Auckland 1000, 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	2 Wisconsin Circle #700, Chevy Chase, MD 20815, 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 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%
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	600 Mamaroneck Avenue #400, 10528 Harrison, NY 10528, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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 – 14A, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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) 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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 Recoletos 37 – 41, 28004 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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 São 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	1980 Pérodeau Street, Vaudreuil-Dorion J7V 8P7, Quebec, 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	1980 Pérodeau Street, Vaudreuil-Dorion J7V 8P7, Quebec, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	333 Bay Street, Suite 400, Toronto M5H 2R2, Ontario, 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 Recoletos 37 – 41, 28004 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 SAR
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	205 Powell Place, 37027 Brentwood, TN 37027, 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	Level 10, 2 Commerce Street, Auckland Central, Auckland 1000, 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) Ltd.
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 Limited
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 São 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
InterContinental Hotels Group Resources LLC. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group Resources, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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
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	Viale Monte Nero n.84, 20135 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 Montenegro doo [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Management Montenegro d.o.o.
Registered addresses	Bulevar Svetog Petra Cetinjskog 149 – 81000 Podgorica, Montenegro
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	8275 South Eastern Avenue #200, Las Vegas, NV 89123, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	23/6 D. Anhaght Str., Yerevan, 0069, 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	37A Professor Fridtjof Nansen Street, 5th Floor, District Sredets, Sofia, 1142, 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	Generation Park Z – ul. Towarowa 28, 00-839 Warsaw, Poland
Ownership Percentage	100.00%
InterContinental Overseas Holding Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Overseas Holdings, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KG Benefits LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KG Benefits LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KG Technology, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KG Technology, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG 851 LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG 851 LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Aertson LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Aertson LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Alexis LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Alexis, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Allegro, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Allegro, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Argyle, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Argyle, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Baltimore, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Baltimore, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Born LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Born LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Bozeman LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Bozeman LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Canary LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Canary LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Cayman LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Cayman LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Dallas LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Dallas LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Dallas Beverage Company LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Dallas Beverage Company LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Employer, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Employer, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Goleta LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Goleta LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Gray LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Gray LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Muse LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Muse LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG New Orleans LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG New Orleans LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG NPC LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG NPC LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Palladian LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Palladian LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Pittsburgh LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Pittsburgh LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Porsche Drive LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Porsche Drive LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Reynolds LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Reynolds LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Riverplace LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Riverplace LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Sacramento LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Sacramento LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Savannah LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Savannah LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Schofield LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Schofield LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG SFD LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG SFD LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG SF Wharf LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG SF Wharf LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG SF Wharf U2 LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG SF Wharf U2 LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Sutter LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Sutter LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Taconic LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Taconic LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Tariff LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Tariff LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Tryon LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Tryon LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Wabash LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Wabash LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Westwood, LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Westwood, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
KHRG Wilshire LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Wilshire LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Louisiana Acquisitions Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Louisiana Acquisitions Corp.
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Luxury Resorts And Spas (France) SAS [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Luxury Resorts and Spas (France) SAS
Registered addresses	95 Blvd. Berthier, 75017 Paris, France
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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Oxford Spires Hotel OpCo Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Oxford Spires Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
Oxford Thames Hotel OpCo Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Oxford Thames Hotel OpCo Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5HR, UK
Ownership Percentage	100.00%
PML Services LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	PML Services LLC
Registered addresses	2 Wisconsin Circle #700, Chevy Chase, MD 20815, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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	5444 Westheimer #1000, Houston, TX 77056, USA
Ownership Percentage	100.00%
PT Regent Indonesia [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	PT Regent 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%
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%
Raison dEtre Holdings BVI Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Raison d’Etre Holdings (BVI) Limited
Registered addresses	Flemming House, Wickhams Cay, P.O.Box 662, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
Raison dEtre Services BVI Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Raison d’Etre Services (BVI) Limited
Registered addresses	Flemming House, Wickhams Cay, P.O.Box 662, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
Raison d'Etre Spas, LLC
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Raison d’Etre Spas, LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Raison dEtre Spas Sweden AB [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Raison d’Etre Spas, Sweden AB
Registered addresses	Grevgatan 13, 11453 Stockholm, Sweden
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 SAR
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	2985 Gordy Parkway, 1st Floor, Marietta, GA 30066, 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	2 Wisconsin Circle #700, Chevy Chase, MD 20815, 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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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%
KHRG Buckhead LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Buckhead LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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	205 Powell Place, 37027 Brentwood, TN 37027, USA
Ownership Percentage	100.00%
SCH Insurance Company [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SCH Insurance Company
Registered addresses	Primmer Piper Eggleston & Cramer PC, 30 Main St., Suite 500, P.O. Box 1489, Burlington, VT 05402-1489, USA
Ownership Percentage	100.00%
SCIH Branston 3 [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SCIH Branston 3
Registered addresses	Two Snowhill Snow Hill Queensway Birmingham B4 6GA
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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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	Primmer Piper Eggleston & Cramer PC, 30 Main St., Suite 500, P.O. Box 1489, Burlington, VT 05402-1489, USA
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	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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%
SLC Sustainable Luxury Cyprus Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SLC Sustainable Luxury Cyprus Limited
Registered addresses	ATS Services Limited, Capital Center, 9th Floor, 2-4 Arch. Makarios III Ave., 1065 Nicosia, Cyprus
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%
Six Senses America IP LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Senses Americas IP LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Six Senses Capital Pte Ltd [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Senses Capital Pte. Ltd
Registered addresses	C/O BDO LLP, 4 Atlantic Quay, 70 York Street, Glasgow G2 8JX, UK
Ownership Percentage	100.00%
Six Senses North America Management LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Six Senses North America Management LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
Solamar Lodging LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Solamar Lodging LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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	Flemming House, Wickhams Cay, P.O.Box 662, Road Town, Tortola VG1110, British Virgin Islands
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%
Sustainable Luxury Holdings BVI Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Holdings (BVI) Limited
Registered addresses	Flemming House, Wickhams Cay, P.O.Box 662, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
Sustainable Luxury Holdings Thailand Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Holding (Thailand) Limited
Registered addresses	57, 9th Floor, Park Ventures Ecoplex, Unit 902-904, Wireless Road, Limpini, Pathum Wan Bangkok 10330, Thailand
Ownership Percentage	49.00%
Sustainable Luxury Hospitality Thailand Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Hospitality (Thailand) Limited
Registered addresses	57, 9th Floor, Park Ventures Ecoplex, Unit 902-904, Wireless Road, Limpini, Pathum Wan Bangkok 10330, Thailand
Ownership Percentage	49.00%
Sustainable Luxury Lanka Pvt Ltd [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Lanka Pvt. Ltd
Registered addresses	Shop No. L3-6, Amity Building, No. 125, Highlevel Road, Maharagama, Colombo, Sri Lanka
Ownership Percentage	100.00%
Sustainable Luxury Maldives Private Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Maldives Private Limited
Registered addresses	Premier Chambers, M.Lux Lodge, 1st Floor, Orchid Magu, Male, Republic of Maldives
Ownership Percentage	100.00%
Sustainable Luxury Management Thailand Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Management (Thailand) Limited
Registered addresses	57, 9th Floor, Park Ventures Ecoplex, Unit 902-904, Wireless Road, Limpini, Pathum Wan Bangkok 10330, Thailand
Ownership Percentage	100.00%
Sustainable Luxury Mauritius Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Mauritius Limited
Registered addresses	Venture Corporate Services (Mauritius) Ltd, Level 3, Tower 1, Nexteracom Towers, Cybercity, Ebene, Mauritius
Ownership Percentage	100.00%
Sustainable Luxury Operations Thailand Ltd [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Operations (Thailand) Ltd
Registered addresses	205 Powell Place, 37027 Brentwood, TN 37027, USA
Ownership Percentage	99.98%
Sustainable Luxury Services BVI Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Services (BVI) Limited
Registered addresses	Flemming House, Wickhams Cay, P.O.Box 662, Road Town, Tortola VG1110, British Virgin Islands
Ownership Percentage	100.00%
Sustainable Luxury Singapore Private Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Singapore Private Limited
Registered addresses	Trident Corporate Services (Singapore) Pte. Limited, 96 Robinson Road, #16-01 SIF Building, 068899, Singapore
Ownership Percentage	100.00%
Sustainable Luxury UK Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury UK Limited
Registered addresses	Berg Kaprow Lewis LLP, 35 Ballards Lane, DX 57284 Finchley 2, London, N3 1XW, UK
Ownership Percentage	100.00%
Sustainable Luxury USA Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury USA Limited
Registered addresses	251 Little Falls Drive, Wilmington, DE19808, USA.
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 45 A 300 Of 1102 Envigado Antioquia, Colombia
Ownership Percentage	9.99%
Vista Rockville FFE LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Vista Rockville FF&E, LLC
Registered addresses	2 Wisconsin Circle #700, Chevy Chase, MD 20815, USA
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%
IHG Mexico Operaciones SA de CV [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Mexico Operaciones SA de CV
Registered addresses	Ontario # 1050, Col. Providencia. Guadalajara, Jalisco CP 44630, Mexico
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
Registered addresses	Level 54, Hopewell Center, 183 Queen’s Road East, Hong Kong SAR
Ownership Percentage	100.00%
IHG Technology Solutions LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Technology Solutions LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
IHG ANA Hotels Group Japan LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG ANA Hotels Group Japan LLC
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.
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.
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
Registered addresses	Suite 2500, 1000 De La Gauchetiere St. West, Montreal QC H3B 0A2, Canada
Ownership Percentage	74.11%
IHG Peru SRL [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Peru SRL
Registered addresses	Bernardo Monteagudo 201, 15076, Lima, Peru
Ownership Percentage	100.00%
IHG Sermex SA de CV [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Sermex SA de CV
Registered addresses	Ontario # 1050, Col. Providencia. Guadalajara, Jalisco CP 44630, Mexico
Ownership Percentage	100.00%

Group Companies - Summary of _2

Group Companies - Summary of Investment in Associates (Detail)	12 Months Ended
	Dec. 31, 2020
111 East 48th Street Holdings LLC [member]
Disclosure of Composition of Group [Line Items]
Associates	111 East 48th Street Holdings LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, 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.
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.
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	16.15%
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
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
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
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
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.
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.
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.
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%
EDG Alpharetta EH LLC [Member]
Disclosure of Composition of Group [Line Items]
Associates	EDG Alpharetta EH LLC
Registered addresses	The Corporation Trust Centre, 1209 Orange Street, Wilmington, DE 19801, USA
Ownership Percentage in associates	0.00%
Gestion Hotelera Gestel, C.A. [member]
Disclosure of Composition of Group [Line Items]
Associates	Gestion Hotelera Gestel, C.A.
Registered addresses	Hotel Tamanaco Inter-Continental, Final Av. Ppal, Mercedes, Caracas, Venezuela
Ownership Percentage in associates	50.00%
Groups360 LLC [Member]
Disclosure of Composition of Group [Line Items]
Associates	Groups360 LLC
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage in associates	13.05%
H.I. Soaltee Hotel Company Private Ltd [member]
Disclosure of Composition of Group [Line Items]
Associates	H.I. Soaltee Hotel Company Private Ltd
Registered addresses	Tahachal, Kathmandu, Nepal
Ownership Percentage in associates	26.00%
Inter-Continental Hotels Saudi Arabia Limited [member]
Disclosure of Composition of Group [Line Items]
Associates	Inter-Continental Hotels Saudi Arabia Limited
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
Registered addresses	The Corporation Trust Centre, 1209 Orange Street, Wilmington, DE 19801, USA
Ownership Percentage in associates	25.00%
NF III Seattle Op Co LLC [Member]
Disclosure of Composition of Group [Line Items]
Associates	NF III Seattle Op Co, LLC
Registered addresses	The Corporation Trust Centre, 1209 Orange Street, Wilmington, DE 19801, USA
Ownership Percentage in associates	25.00%
Nuevas Fronteras S.A. [member]
Disclosure of Composition of Group [Line Items]
Associates	Nuevas Fronteras S.A.
Registered addresses	Moreno 809 2 Piso, Buenos Aires, Argentina
Ownership Percentage in associates	23.66%
President Hotel & Tower Co Ltd. [member]
Disclosure of Composition of Group [Line Items]
Associates	President Hotel & Tower Co Ltd.
Registered addresses	971, 973 Ploenchit Road, Lumpini, Pathumwan, Bangkok 10330, Thailand
Ownership Percentage in associates	30.00%
Shanghai Yuhuan Industrial Development Co Ltd [Member]
Disclosure of Composition of Group [Line Items]
Registered addresses	1st Floor, No.68, Zhupan Road, Zhuqiao Town, Pudong New Area, Shanghai, China
Ownership Percentage in associates	1.00%
Sustainable Luxury Gravity Global Private Limited [Member]
Disclosure of Composition of Group [Line Items]
Associates	Sustainable Luxury Gravity Global Private Limited
Registered addresses	B-11515 Bhikaj Cama Place, New Delhi, South Delhi, India, 110066
Ownership Percentage in associates	51.00%
SURF Samui Pte Ltd [Member]
Disclosure of Composition of Group [Line Items]
Associates	SURF-Samui Pte. Ltd
Registered addresses	168 Robinson Road, #16-01 SIF Building, 068899, Singapore
Ownership Percentage in associates	49.00%
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
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, 2020
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%