InterContinental Hotels (IHG) 20-F 3 Mar 22 2021 FY Annual report (foreign) Financial data

Cover Page

Cover Page - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
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
Document Annual Report	true
Document Shell Company Report	false
Document Transition Report	false
Document Registration Statement	false
ICFR Auditor Attestation Flag	true
Entity File Number	1-10409
Entity Incorporation, State or Country Code	X0
Entity Address, Address Line One	Broadwater Park
Entity Address, City or Town	Denham
Entity Address, Country	GB
Entity Address, Postal Zip Code	UB9 5HR
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	PricewaterhouseCoopers LLP	Ernst & Young LLP
Auditor Firm ID	876	1438
Auditor Location	London, United Kingdom	London, United Kingdom
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	Broadwater Park
Entity Address, City or Town	Denham
Entity Address, Country	GB
Entity Address, Postal Zip Code	UB9 5HR
Local Phone Number	1895 512000
City Area Code	44
Contact Personnel Name	Nicolette Henfrey
Contact Personnel Email Address	companysecretariat@ihg.com
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 of 20340⁄399 pence each
Security Exchange Name	NYSE

Group income statement

Group income statement - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit (loss) [abstract]
Revenue from fee business	$ 1,153	$ 823	$ 1,510
Revenue from owned, leased and managed lease hotels	237	169	573
System Fund revenues	928	765	1,373
Reimbursement of costs	589	637	1,171
Total revenue	2,907	2,394	4,627
Cost of sales	(486)	(354)	(782)
System Fund expenses	(939)	(867)	(1,422)
Reimbursed costs	(589)	(637)	(1,171)
Administrative expenses	(300)	(267)	(385)
Share of losses of associates and joint ventures	(8)	(14)	(3)
Other operating income	11	16	21
Depreciation and amortisation	(98)	(110)	(116)
Impairment loss on financial assets	0	(88)	(8)
Other impairment charges	(4)	(226)	(131)
Operating profit/(loss)	494	(153)	630
Operating profit/(loss) analysed as:
Operating profit before System Fund and exceptional items	534	219	865
System Fund	(11)	(102)	(49)
Operating exceptional items	(29)	(270)	(186)
Operating profit/(loss)	494	(153)	630
Financial income	8	4	6
Financial expenses	(147)	(144)	(121)
Fair value gains on contingent purchase consideration	6	13	27
Profit/(loss) before tax	361	(280)	542
Tax	(96)	20	(156)
Profit/(loss) for the year from continuing operations	265	(260)	386
Attributable to:
Equity holders of the parent	266	(260)	385
Non-controlling interest	(1)		1
Profit loss from continuing operations	$ 265	$ (260)	$ 386
Earnings/(loss) per ordinary share:
Basic	$ 1.454	$ (1.429)	$ 2.104
Diluted	$ 1.446	$ (1.429)	$ 2.092

Group statement of comprehensiv

Group statement of comprehensive income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of comprehensive income [abstract]
Profit/(loss) for the year	$ 265	$ (260)	$ 386
Items that may be subsequently reclassified to profit or loss:
Losses on cash flow hedges, including related tax charge of $7m (2020: $4m credit, 2019: $nil)	(69)	3	(34)
Costs of hedging	2	(6)	(6)
Hedging losses/(gains) reclassified to financial expenses	96	(13)	38
Exchange gains/(losses) on retranslation of foreign operations, net of related tax charge of $4m (2020: $4m credit, 2019: $3m credit)	18	(85)	(39)
Total items that may be subsequently reclassified to profit or loss	47	(101)	(41)
Items that will not be reclassified to profit or loss:
Gains/(losses) on equity instruments classified as fair value through other comprehensive income, net of related tax charge of $1m (2020: $4m credit, 2019: $2m charge)	14	(43)	10
Re-measurement gains/(losses) on defined benefit plans, including related tax credit of $nil (2020: $1m credit, 2019: $1m credit)	7	(7)	(6)
Tax related to pension contributions	1	1
Total items that will not be reclassified to profit or loss	22	(49)	4
Total other comprehensive income/(loss) for the year	69	(150)	(37)
Total comprehensive income/(loss) for the year	334	(410)	349
Attributable to:
Equity holders of the parent	335	(410)	348
Non-controlling interest	(1)		1
Total comprehensive income/(loss) for the year	$ 334	$ (410)	$ 349

Group statement of comprehens_2

Group statement of comprehensive income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of comprehensive income [abstract]
Losses on cash flow hedges	$ (7)	$ 4	$ 0
Exchange gains/(losses) on retranslation of foreign operations, tax	(4)	4	3
Gains/(losses) on equity instruments classified as fair value through other comprehensive income	(1)	4	(2)
Re-measurement gains/(losses) on defined benefit plans, including related tax credit	$ 0	$ 1	$ 1

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]	Cash flow hedge reserves [member]	Currency translation reserve [member]	Retained earnings [member]	IHG shareholders' equity [member]	Non-controlling interests [member]
Beginning balance at Dec. 31, 2018	$ (1,131)	$ 146	$ 10	$ (4)	$ (2,865)	$ 47	$ (4)	$ 420	$ 1,111	$ (1,139)	$ 8
Profit (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 losses/(gains) reclassified to financial expenses	38						38			38
Exchange gains (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:
Gains (Losses) on equity instruments classified as fair value through other comprehensive income	10					10				10
Re-measurement gains (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 income/(loss) for the year	(37)					10	(2)	(39)	(6)	(37)
Total comprehensive income (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	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
Profit (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 losses/(gains) reclassified to financial expenses	(13)						(13)			(13)
Exchange gains (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:
Gains (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 gains (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 income/(loss) for the year	(150)					(46)	(18)	(83)	(3)	(150)
Total comprehensive income (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	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
Profit (Loss) for the year	265								266	266	(1)
Items that may be subsequently reclassified to profit or loss:
Gain (losses) on cash flow hedges	(69)						(69)			(69)
Costs of hedging	2						2			2
Hedging losses/(gains) reclassified to financial expenses	96						96			96
Exchange gains (losses) on retranslation of foreign operations	18							18		18
Total items that may be subsequently reclassified to profit or loss	47						29	18		47
Items that will not be reclassified to profit or loss:
Gains (Losses) on equity instruments classified as fair value through other comprehensive income	14					14				14
Re-measurement gains (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	22					14			8	22
Total other comprehensive income/(loss) for the year	69					14	29	18	8	69
Total comprehensive income (loss) for the year	334					14	29	18	274	335	(1)
Transfer of treasury shares to employee share trusts				(34)					34
Release of own shares by employee share trusts				13					(13)
Equity-settled share-based cost	39								39	39
Tax related to share schemes	2								2	2
Exchange adjustments		(2)			2
Ending balance at Dec. 31, 2021	$ (1,474)	$ 154	$ 10	$ (22)	$ (2,873)	$ 25	$ 5	$ 316	$ 904	$ (1,481)	$ 7

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, 2021	Dec. 31, 2020
ASSETS
Goodwill and other intangible assets	$ 1,195	$ 1,293
Property, plant and equipment	137	201
Right-of-use assets	274	303
Investment in associates and joint ventures	77	81
Retirement benefit assets	2	0
Other financial assets	173	168
Derivative financial instruments	0	5
Deferred compensation plan investments	256	236
Non-current tax receivable	1	15
Deferred tax assets	147	113
Contract costs	72	70
Contract assets	316	311
Total non-current assets	2,650	2,796
Inventories	4	5
Trade and other receivables	574	514
Current tax receivable	1	18
Other financial assets	2	1
Cash and cash equivalents	1,450	1,675
Contract costs	5	5
Contract assets	30	25
Total current assets	2,066	2,243
Total assets	4,716	5,039
LIABILITIES
Loans and other borrowings	(292)	(869)
Lease liabilities	(35)	(34)
Trade and other payables	(579)	(466)
Deferred revenue	(617)	(452)
Provisions	(49)	(16)
Current tax payable	(52)	(30)
Total current liabilities	(1,624)	(1,867)
Loans and other borrowings	(2,553)	(2,898)
Lease liabilities	(384)	(416)
Derivative financial instruments	(62)	(18)
Retirement benefit obligations	(92)	(103)
Deferred compensation plan liabilities	(256)	(236)
Trade and other payables	(89)	(94)
Deferred revenue	(996)	(1,117)
Provisions	(41)	(44)
Deferred tax liabilities	(93)	(95)
Total non-current liabilities	(4,566)	(5,021)
Total liabilities	(6,190)	(6,888)
Net assets (liabilities)	(1,474)	(1,849)
EQUITY
IHG shareholders' equity	(1,481)	(1,857)
Non-controlling interest	7	8
Total equity	$ (1,474)	$ (1,849)

Group Statement of cash flows

Group Statement of cash flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of cash flows [abstract]
Profit/(loss) for the year	$ 265	$ (260)	$ 386
Adjustments reconciling profit/(loss) for the year to cash flow from operations	583	568	521
Cash flow from operations	848	308	907
Interest paid	(134)	(132)	(110)
Interest received	8	2	3
Contingent purchase consideration paid			(6)
Tax paid	(86)	(41)	(141)
Net cash from operating activities	636	137	653
Cash flow from investing activities
Purchase of property, plant and equipment	(17)	(26)	(75)
Purchase of intangible assets	(35)	(50)	(104)
Investment in associates		(2)	(10)
Investment in other financial assets	(5)	(5)	(9)
Acquisition of businesses, net of cash acquired			(292)
Deferred and contingent purchase consideration paid	(13)		(2)
Capitalised interest paid		(1)	(5)
Distributions from associates and joint ventures		5
Disposal of hotel assets, net of costs and cash disposed	44	1
Repayments of other financial assets	14	13	4
Disposal of equity securities		4
Net cash from investing activities	(12)	(61)	(493)
Cash flow from financing activities
Purchase of own shares by employee share trusts			(5)
Dividends paid to shareholders			(721)
Dividend paid to non-controlling interest			(1)
Transaction costs relating to shareholder returns			(1)
Issue of long-term bonds, including effect of currency swaps		1,093
(Repayment)/issue of commercial paper	(828)	738
Repayment of long-term bonds		(290)
Principal element of lease payments	(32)	(65)	(59)
(Decrease)/increase in other borrowings		(125)	127
Proceeds from currency swaps		3
Net cash from financing activities	(860)	1,354	(660)
Net movement in cash and cash equivalents in the year	(236)	1,430	(500)
Cash and cash equivalents at beginning of the year	1,624	108	600
Exchange rate effects	3	86	8
Cash and cash equivalents at end of the year	$ 1,391	$ 1,624	$ 108

Accounting Policies

Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [line items]
Accounting Policies	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 2021 were authorised for issue in accordance with a resolution of the Directors on 21 February 2022. 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 UK-adopted UK-adopted UK-adopted UK-adopted Going concern The resilience of the Group’s fee-based pre-pandemic As at 31 December 2021 the Group had total liquidity of $2,655m, comprising $1,350m of undrawn bank facilities and $1,305m of cash and cash equivalents (net of overdrafts and restricted cash). In March 2021 the Group used cash reserves to repay £600m commercial paper under the UK’s Covid Corporate Financing Facility (‘CCFF’). In 2020, the Group agreed amendments of existing covenants on its syndicated and bilateral revolving credit facilities (the ‘ bank facilities’) until December 2022 as set out in note 24. A period of 18 months has been used, from 1 January 2022 to 30 June 2023, to complete the going concern assessment. 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 continued improvement in demand as travel restrictions are reduced, with RevPAR assumed to reach greater than 90% of 2019 levels in 2023. The only debt maturity in the period under consideration is the £173m 3.875% November 2022 bond which is assumed to be repaid with cash on maturity. Under this scenario, the bank facilities remain undrawn. The principal risks and uncertainties which could be applicable have been considered and are able to be absorbed within the $400m liquidity covenant and amended covenant requirements. A large number of the Group’s principal risks, for example macro external factors or preferred brands and loyalty, would result in an impact on RevPAR which is one of the sensitivities assessed against the headroom available in the Base Case. Climate risks are not considered to have a significant impact over the 18-month one-off The Directors have also reviewed a ‘Downside Case’ which is based on current external market downside forecasts with RevPAR growth reduced by 8% in 2022 in comparison to the Base Case followed by similar growth rates to the Base Case in 2023. The Directors have also reviewed a ‘Severe Downside Case’ which is based on a severe but plausible scenario. This assumes that the performance during 2022 continues without further recovery on 2021 levels with RevPAR remaining at 70% of 2019 levels, and then with recovery in 2023. The assumptions used in the going concern assessment are consistent with those used in the viability assessment. Under the Downside Case and Severe Downside Case, the bank facilities remain undrawn. Under the Severe Downside scenario, there is limited headroom to the covenants at 30 June 2023 to absorb additional risks. However, based on experience in 2020, the Directors reviewed a number of actions, such as reductions in bonuses and other discretionary spend, creating substantial additional headroom. After these actions are taken, the principal risks and uncertainties which could be applicable can be absorbed within the amended covenant requirements. In the Severe Downside Case, the Group has substantial levels of existing cash reserves available (approximately $1bn at 30 June 2023) 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, 31 December 2022 and 30 June 2023 (the last day of the assessment period), have been considered as part of the Base Case, Downside Case and Severe Downside Case scenarios. However, as the bank facilities are unlikely to be drawn even in a scenario significantly worse than the Severe Downside scenario, the Group does not need to rely on the additional liquidity provided by the bank facilities to remain a going concern. 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, however the going concern conclusion is not dependent on this expectation. The bank facilities mature in September 2023, outside the period considered by the going concern assessment and it has been assumed that these bank facilities are renewed as they mature. However, as explained above, the going concern conclusion is not dependent on the bank facilities. 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 2023 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. Presentational currency The Consolidated Financial Statements are presented in millions of US dollars reflecting the profile of the Group’s revenue and operating profit which are primarily generated in US dollars or US dollar-linked currencies. In the Consolidated Financial Statements, equity share capital, the capital redemption reserve and shares held by employee share trusts are translated into US dollars at the relevant rate 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 significant 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. In prior years, impairment of non-current 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 or reduced 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-pandemic pre-Covid Actuarial gains and losses would correspondingly adjust the amount of System Fund revenues recognised and deferred revenue in the Group statement of financial position. Expected credit losses Although cash collection from owners has improved since 2020, the proportion of older debt is higher than in periods prior to the pandemic. There also remains a risk of reduced owner liquidity. These factors, taken together with the continued uncertainties on the pace and scale of market recovery, result in expected credit losses continuing to be a significant estimate. The provision equates to 25% of gross debt, with each one percentage point change resulting in a $5m change to the provision. If historical evidence was applied to all owner groups (rather than by reference to other sources of data, see page 155), the provision would reduce by $16m; alternatively a 10% collection rate of amounts over 270 days would reduce the provision by $9m.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2021
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 Within the Group’s subsidiaries, transactions in foreign currencies are translated to the subsidiary’s 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 subsidiary’s functional currency at the relevant rates of exchange ruling on the last day of the period. On consolidation: • The assets and liabilities of foreign operations, including goodwill, of the Group’s subsidiaries with a functional currency other than US dollars 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 to the currency translation reserve; and • Exchange differences arising from the translation of borrowings that are designated as a hedge against a net investment in a foreign operation are taken to the currency translation reserve. The Group treats specific intercompany loan balances, which are not intended to be repaid in the foreseeable future, as part of its net investment. 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 within Central revenue as earned. This insurance revenue is outside the scope of IFRS 15. Deferred revenue Deferred revenue is recognised when payment is received before the related performance obligation is satisfied. 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 , 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. 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. Government grants which are unrelated to costs are presented within other operating income. Financial income and expenses 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 Group statement of cash flows. 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; the tax effect of exceptional items is also presented as exceptional. In determining whether an event or transaction is exceptional, management considers quantitative as well as qualitative factors. All exceptional items are subject to review by the Audit Committee. Examples of exceptional items that meet this Earnings per share Basic earnings or loss 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 earnings or loss per ordinary share is calculated by adjusting basic earnings or loss per ordinary share to reflect the notional exercise of the weighted average number of dilutive ordinary share awards outstanding during the year. 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 156 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 and deferred purchase consideration reduce the respective balance sheet liability. In respect of contingent purchase consideration, the portion of each payment relating to its original estimate of fair value 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 operati ng ac tivit i es 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. Brands are 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 eight 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. Substantially all software is internally generated; amounts capitalised include internal and third-party labour and consultancy costs. Costs incurred in the research phase before the above criteria are met are expensed. Configuration and customisation costs relating to cloud computing arrangements that do not result in recognition of an intangible asset 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 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 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. 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. 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 significant 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 or amortisation, 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 as they mainly comprise strategic investments in entities that own hotels which the Group manages. Changes in the value of equity investments classified as FVOCI are recognised within gains or losses on equity instruments classified as fair value through other comprehensive income in the Group statement of comprehensive income 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 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 151. Trade receivables are non-interest-bearing 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. Where the historical experience is not relevant to defined owner groups, for example those with payment plans, the expected lifetime losses are calculated by reference to other sources of data. Trade receivables are written off once determined to be uncollectable. Cash and cash equivalents Cash comprises cash in hand and demand deposits. Cash and cash equivalents comprise short-term deposits, money market funds and repurchase agreements that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. They generally have an original maturity of three months or less. 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 Derivative financial instruments and hedging Derivatives are initially recognised and subsequently measured at fair value. The subsequent accounting treatment depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. 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 within financial income or expenses 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 as presented within the Group statement of cash flows includes interest paid on the Group’s bonds and 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 cash flow hedge reserve s 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 the relevant foreign operation is sold, at which point they are reclassified to the Group income statement as part of the gain or loss on disposal. Deferred compensation plan 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 related assets and liabilities are recognised on the balance sheet. 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. 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 re-measured 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 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 differe

Exchange rates

Exchange rates	12 Months Ended
	Dec. 31, 2021
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=£0.73 (2020: $1=£0.78, 2019: $1=£0.78). In the case of the euro, the translation rate is $1= € € € 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=£0.74 (2020: $1=£0.73, 2019: $1=£0.76). In the case of the euro, the translation rate is $1= € € €

Segmental information

Segmental information	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Segmental information	2. Segmental information The Group has four reportable segments reflecting its geographical regions (Americas, EMEAA, Greater China) and its Central functions. 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 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 ‘Operating Segments’. 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 or losses on contingent purchase consideration and income taxes are managed on a Group basis and are not allocated to reportable segments. Revenue 2021 2020 2019 Year ended 31 December $m $m $m Americas 774 512 1,040 EMEAA 303 221 723 Greater China 116 77 135 Central 197 182 185 Revenue from reportable segments 1,390 992 2,083 System Fund revenues 928 765 1,373 Reimbursement of costs 589 637 1,171 Total revenue 2,907 2,394 4,627 Profit/(loss) 2021 2020 2019 Year ended 31 December $m $m $m Americas 559 296 700 EMEAA 5 (50 ) 217 Greater China 58 35 73 Central (88 ) (62 ) (125 ) Operating profit from reportable segments 534 219 865 System Fund (11 ) (102 ) (49 ) Operating exceptional items (note 6) (29 ) (270 ) (186 ) Operating profit/(loss) 494 (153 ) 630 Net financial expenses (139 ) (140 ) (115 ) Fair value gains on contingent purchase consideration 6 13 27 Profit/(loss) before tax 361 (280 ) 542 Tax (96 ) 20 (156 ) Profit/(loss) for the year 265 (260 ) 386 Operating profit from reportable segments includes the following, which are included in other operating income in the Group income statement: • In 2021, $5m government grant income relating to the EMEAA region; • In 2020, $4m business interruption insurance proceeds and $4m favourable litigation settlement, both in the Americas region, and $3m gain on disposal of hotel assets in the region • In 2019, $10m business interruption insurance proceeds relating to the Americas region. Non-cash Year ended 31 December 2021 Americas $m EMEAA $m Greater China $m Central $m Group $m Depreciation and amortisation a 30 18 6 44 98 Equity-settled share-based payments cost 8 4 3 11 26 Share of losses of associates 7 1 – – 8 Year ended 31 December 2020 Americas EMEAA Greater Central Group Depreciation and amortisation a 41 21 6 42 110 Equity-settled 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 Equity-settled share-based payments cost 9 4 2 13 28 Share of losses/(gains) of associates and joint ventures 9 (6) – – 3 a Included in the $98m (2020: $110m, 2019: $116m) of depreciation and amortisation is $20m (2020: $29m, 2019: $32m) relating to cost of sales in owned, leased and managed lease hotels, and $78m (2020: $81m, 2019: $84m) relating to other assets. A further $94m (2020: $62m, 2019: $54m) of depreciation and amortisation was recorded within System Fund expenses. Capital expenditure Year ended 31 December 2021 Americas EMEAA Greater China Central Group Capital expenditure per management reporting 35 25 1 39 100 Contract acquisition costs (32) (10) (1) – (43) Timing differences and other adjustments 3 (5) – 4 2 Additions per the Group Financial Statements 6 10 – 43 59 Comprising additions to: Goodwill and other intangible assets 1 – – 32 33 Property, plant and equipment 1 5 – 11 17 Investment in associates and joint ventures 4 – – – 4 Other financial assets – 5 – – 5 6 10 – 43 59 Year ended 31 December 2020 Americas EMEAA Greater 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 Geographical information Year ended 31 December 2021 2020 2019 Revenue United Kingdom 142 77 265 United States 1,263 1,067 1,957 Rest of World 574 485 1,032 1,979 1,629 3,254 System Fund (note 33) 928 765 1,373 2,907 2,394 4,627 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 2021 2020 Non-current United Kingdom 64 72 United States 1,346 1,487 Rest of World 661 700 2,071 2,259 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, 2021
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Revenue	3. Revenue Disaggregation of revenue Year ended 31 December 2021 Americas $m EMEAA $m Greater China $m Central $m Group $m Franchise and base management fees 683 120 91 – 894 Incentive management fees 8 29 25 – 62 Central revenue – – – 197 197 Revenue from fee business 691 149 116 197 1,153 Revenue from owned, leased and managed lease hotels 83 154 – – 237 774 303 116 197 1,390 System Fund revenues (note 33) 928 Reimbursement of costs 589 Total revenue 2,907 Year ended 31 December 2020 Americas EMEAA Greater $m 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 $m Central Group $m 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 In 2020, following communication with the IHG Owners Association, fees and expenses associated with the InterContinental Ambassador programme (the InterContinental Hotels & Resorts paid-for co-brand Contract balances 2021 2020 Trade receivables (note 18) 399 309 Contract assets 346 336 Deferred revenue (1,613 ) (1,569 ) Contract assets 2021 2020 At 1 January 336 334 Additions 45 74 Recognised as a deduction to revenue (35 ) (25 ) Impairment charges – (53 ) Repayments (1 ) – Exchange and other adjustments 1 6 At 31 December 346 336 Analysed as: Current 30 25 Non-current 316 311 346 336 The Group also has future commitments for key money payments which are contingent upon future events and may reverse. At 31 December 2021, the maximum exposure remaining under performance guarantees was $85m (2020: $72m). In 2020, impairment of contract assets related primarily to deposits made to Service Properties Trust (‘SVC’) of $33m. The remaining impairment of $20m related to key money and performance guarantee payments on individual properties which were tested with reference to future franchise and management fees. Of the total impairment including SVC balances, $42m related to the Americas region and $11m to the EMEAA region. Deferred revenue Loyalty programme $m Other co-brand fees $m Application & re-licensing $m Other $m Total $m At 1 January 2020 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 Increase in deferred revenue 384 – 19 45 448 Recognised as revenue (337 ) (11 ) (22 ) (35 ) (405 ) Exchange and other adjustments – – – 1 1 At 31 December 2021 1,292 44 163 114 1,613 Analysed as: Current 535 11 21 50 617 Non-current 757 33 142 64 996 1,292 44 163 114 1,613 At 31 December 2020: Current 376 11 22 43 452 Non-current 869 44 144 60 1,117 1,245 55 166 103 1,569 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 above, 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 relating to performance obligations that were unsatisfied at the year end are as follows: 2021 2020 Loyalty and co-brand Other Total Loyalty and co-brand Other Total Expected timing of recognition Less than one year 546 71 617 387 65 452 Between one and two years 406 45 451 313 40 353 Between two and three years 155 33 188 249 29 278 Between three and four years 98 25 123 176 24 200 Between four and five years 53 22 75 73 22 95 More than five years 78 81 159 102 89 191 1,336 277 1,613 1,300 269 1,569 Contract costs 2021 2020 At 1 January 75 72 Costs incurred 11 11 Amortisation (9 ) (9 ) Exchange and other adjustments – 1 At 31 December 77 75 Analysed as: Current 5 5 Non-current 72 70 77 75

Staff costs and Directors' remu

Staff costs and Directors' remuneration	12 Months Ended
	Dec. 31, 2021
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Staff costs and Directors' remuneration	4. Staff costs and Directors’ remuneration 2021 2020 2019 Staff costs Wages and salaries 1,315 1,233 1,982 Social security costs 86 86 131 Pension and other post-retirement benefits: Defined benefit plans (note 27) 2 3 3 Defined contribution plans 41 36 64 1,444 1,358 2,180 Analysed as: Costs borne by IHG a 569 500 735 Costs borne by the System Fund b 304 242 313 Costs reimbursed 571 616 1,132 1,444 1,358 2,180 a Included $27m in 2020 classified as exceptional relating to reorganisation programmes and $9m in 2019 classified as exceptional relating to the comprehensive efficiency programme completed in 2019. b Included $20m in 2020 relating to the 2020 corporate reorganisation programme and $8m in 2019 relating to the comprehensive efficiency programme completed in 2019. Staff costs are presented net of government support income of $23m (2020: $36m). $12m (2020: $28m) relates principally to employee costs at certain of the Group’s leased hotels and $11m (2020: $8m) relates to ongoing support received in the form of tax credits 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 attached to these grants. 2021 2020 2019 Monthly average number of employees, including part-time employees Employees whose costs are borne by IHG: Americas 1,481 1,931 2,170 EMEAA 2,808 4,088 5,227 Greater China 299 314 339 Central 1,425 1,813 1,900 6,013 8,146 9,636 Employees whose costs are borne by the System Fund 4,508 4,686 4,800 Employees whose costs are reimbursed 11,807 15,980 22,207 22,328 28,812 36,643 2021 2020 2019 Directors’ remuneration Base salaries, fees, annual performance payments and benefits 8.4 4.2 6.4 More detailed information on the remuneration including pensions, share awards and shareholdings for each Director is shown in the Directors’ Remuneration Report on pages 115 and 123. In addition, amounts received or receivable under long-term incentive schemes are shown on page 115.

Auditor's remuneration

Auditor's remuneration	12 Months Ended
	Dec. 31, 2021
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Auditor's remuneration	5. Auditor’s remuneration 2021 2020 2019 Audit of the Financial Statements 3.7 3.0 3.0 Audit of subsidiaries 3.4 3.3 3.2 Audit-related assurance services 0.2 0.2 0.2 Other assurance services a 0.7 1.1 1.3 Other non-audit – 0.1 0.1 8.0 7.7 7.8 a In 2020, excluded fees of $0.2m which had not been incurred as at 31 December 2020. In 2021, auditor’s remuneration was paid to PricewaterhouseCoopers LLP; in 2020 and 2019 auditor’s remuneration was paid to Ernst & Young LLP. Audit fees in respect of the pension scheme were not material. Under SEC regulations, the auditor’s remuneration of $8.0m (2020: $7.7m, 2019: $7.8m) is required to be presented as follows: audit $7.3m (2020: $6.5m, 2019: $6.4m); other audit-related $0.7m (2020: $1.1m, 2019: $1.3m); and all other fees $nil (2020: $0.1m, 2019: $0.1m).

Exceptional items

Exceptional items	12 Months Ended
	Dec. 31, 2021
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Exceptional items	6. Exceptional items Note 2021 2020 2019 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 ) Acquisition and integration costs (d) – (6 ) (7 ) Litigation and commercial disputes (e) (25 ) (5 ) (28 ) (25 ) (30 ) (55 ) 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 (4 ) (19 ) – Contract assets 3 – (53 ) – (4 ) (226 ) (131 ) Operating exceptional items (29 ) (270 ) (186 ) Financial expenses (g) – (14 ) – Fair value gains on contingent purchase consideration (h) – 21 38 Exceptional items before tax (29 ) (263 ) (148 ) Tax on exceptional items (i) 3 52 20 Exceptional tax (j) 26 – – Tax 29 52 20 Operating exceptional items analysed as: Americas (22 ) (118 ) (62 ) EMEAA (7 ) (128 ) (109 ) Greater China – (5 ) – Central – (19 ) (15 ) (29 ) (270 ) (186 ) The above items are treated as exceptional (as defined by management) by reason of their size, nature, or incidence as further described on page 152. (a) Derecognition of right-of-use In 2020, related to right-of-use (b) Gain on lease termination In 2020, related to the termination of the InterContinental San Juan lease, which was part of the SVC portfolio. The right-of-use (c) Reorganisation costs In 2020, reorganisation costs related 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, 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 commenced in 2018 and was completed in 2019; no further restructuring costs related to this programme were incurred in 2020. The 2019 cost included consultancy fees of $6m and severance costs of $8m. An additional $28m was charged to the System Fund. These charges were classified as exceptional as they related to a significant programme carried out in response to the impacts of Covid-19 (d) Acquisition and integration costs In 2019, primarily related to the acquisition of Six Senses and in 2020, related to the integration of that business into the operations of the Group. Costs were presented as exceptional reflecting the fact that the acquisition of Six Senses is not a recurring event. (e) Litigation and commercial disputes In 2021, relates to the provisionally agreed costs to settle two commercial disputes, $18m in the Americas region and $7m relating to a leased property in the EMEAA region. In 2020, related to the agreed cost of settlement of $14m 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 was settled in 2020. 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. These costs are presented as exceptional reflecting (i) the nature of the 2021 disputes which arose as a direct result of trading performance during Covid-19; (f) Impairment loss on financial assets In 2020, comprised $33m and $15m related to SVC and other trade deposits and loans respectively (see note 17). The impairment losses were presented as exceptional as they related to the termination of a significant portfolio of over 100 management agreements and to significant changes in credit risk on other trade deposits and loans as a result of the pandemic. (g) Financial expenses In 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 € 2024 2028 write-off (h) Exceptional items relating to the UK portfolio Included within exceptional items are the following items relating to the UK portfolio: 2021 2020 2019 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 ) The UK portfolio experienced hugely challenging trading conditions as a result of Covid-19, In 2020, the right-of-use re-estimation ‘in-substance In 2020, a $10m provision was recognised to the extent the costs of contractual expenditure committed under the hotel leases exceeded the future economic benefits expected to be received under the leases. In 2020, hotels incurred a total cost of $4m to restructure hotel operations in response to the impact of Covid-19 Assumptions used in 2020 impairment testing of property, plant and equipment are detailed in note 14. In 2019, goodwill ($49m) and the right-of-use A fair value gain on contingent purchase consideration of $21m was recognised in 2020 (2019: $38m), arising from a reduction in expected future rentals payable such that there is no remaining above-market element. Information on the fair value calculation is provided in note 25. As a result of the adjustments outlined above, non-current (i) Tax on exceptional items The tax impacts of the exceptional items are shown in the table below: 2021 2020 2019 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 – Acquisition and integration costs – – 1 – – – Litigation and commercial disputes – 4 – – – 6 Impairment loss on financial assets – – 4 2 – – Other impairment charges – 1 6 37 – 18 Financial expenses – – – 3 – – Fair value gains on contingent purchase consideration – – – (4 ) – (6 ) Adjustments in respect of prior years a (2 ) – – – – (2 ) (2 ) 5 14 38 4 16 Total current and deferred tax 3 52 20 a In 2021, relates to exceptional items recorded in 2014 which are undergoing tax audit (see page 171). In 2019, related to a 2014 disposal. (j) Exceptional tax An exceptional tax credit of $26m has been recorded as a result of the enactment of a change to the UK rate of corporate income tax from 19% to 25%, effective 1 April 2023. The change has resulted in the re-measurement

Financial income and expenses

Financial income and expenses	12 Months Ended
	Dec. 31, 2021
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Financial income and expenses	7. Financial income and expenses 2021 2020 2019 Financial income Financial income on deposits and money market funds 2 2 3 Interest income on loans and other assets 6 2 3 8 4 6 Financial expenses Interest expense on external borrowings 109 102 78 Interest expense on lease liabilities 29 37 41 Capitalised interest – (1 ) (5 ) Unwind of discount on deferred purchase consideration 1 1 1 Other charges 8 5 6 147 144 121 Analysed as: Financial expenses before exceptional items 147 130 121 Exceptional financial expenses (note 6) – 14 – 147 144 121 All financial income relates to financial assets held at amortised cost. Interest expense on external borrowings and unwind of discount on deferred purchase consideration relate to financial liabilities which are held at amortised cost. Other charges includes bank charges and non-bank In 2021, $1m (2020: $3m, 2019: $13m) 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. Financial income includes $2m (2020: $nil, 2019: $nil) of other interest which is also attributable to the System Fund. Capitalised interest relates to the System Fund. There was no interest capitalised during the year (rate used for capitalisation of interest in 2020: 2.9%, 2019: 3.1%). Net interest payable on a frozen GAAP basis as calculated for bank covenants was $133m (2020: $111m, 2019: $99m). Further details are provided on page 190.

Tax

Tax	12 Months Ended
	Dec. 31, 2021
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Tax	8. Tax Tax on profit/(loss) 2021 2020 2019 Current tax UK tax at 19.00%: Current period 1 – 5 Adjustments in respect of prior periods – (2 ) 13 1 (2 ) 18 Foreign tax: Current period 138 43 154 Benefit of tax reliefs on which no deferred tax previously recognised – (2 ) (2 ) Adjustments in respect of prior periods 4 (5 ) (11 ) 142 36 141 143 34 159 Deferred tax Origination and reversal of temporary differences (21 ) (35 ) 11 Changes in tax rates and tax laws (25 ) (8 ) 2 Adjustments to estimated recoverable deferred tax assets a 2 (14 ) (2 ) Reduction in deferred tax expense by previously unrecognised deferred tax assets – (1 ) – Adjustments in respect of prior periods (3 ) 4 (14 ) (47 ) (54 ) (3 ) Income tax charge/(credit) for the year 96 (20 ) 156 Analysed as tax relating to: Profit before exceptional items b 125 32 176 Exceptional items: Tax on exceptional items (note 6) (3 ) (52 ) (20 ) Exceptional tax (note 6) (26 ) – – 96 (20 ) 156 a Represents a reassessment of the recovery of deferred taxes in line with the Group’s profit forecasts. b Includes $115m (2020: $41m, 2019: $113m) in respect of US taxes. Total a Before exceptional items b 2021 2020 2019 2021 2020 2019 Reconciliation of tax charge UK tax at standard rate 19.0 19.0 19.0 19.0 19.0 19.0 Tax credits (0.1 ) 0.5 (0.8 ) (0.1 ) (1.7 ) (0.6 ) System Fund c 0.4 (6.6 ) 1.1 (0.1 ) (1.1 ) (0.5 ) Impairment charges – – 1.7 – – – Other permanent differences 1.4 (4.2 ) 1.3 1.2 12.1 0.8 Non-recoverable d 3.5 (5.1 ) 3.2 3.1 16.9 2.4 Net effect of different rates of tax in overseas businesses e 6.8 (4.5 ) 6.7 6.9 18.9 5.5 Effect of changes in tax rates and tax laws f (7.0 ) 2.9 (0.4 ) – (9.6 ) (0.3 ) Reduction in current tax expense by previously unrecognised deferred tax assets (0.1 ) 0.7 (0.4 ) (0.1 ) (2.4 ) (0.3 ) Items on which deferred tax arose but where no deferred tax is recognised g 2.0 (1.9 ) – 1.3 5.1 – Effect of adjustments to estimated recoverable deferred tax assets h 0.5 5.1 (0.4 ) 0.4 (16.9 ) (0.3 ) Reduction in deferred tax expense by previously unrecognised deferred tax assets – 0.3 – – – – Adjustment to tax charge in respect of prior periods 0.2 0.9 (2.2 ) (0.4 ) (2.7 ) (1.9 ) 26.6 7.1 28.8 31.2 37.6 23.8 a Calculated in relation to total 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 a result of the material decrease in Group profitability. This meant that the Group was no longer able to obtain effective relief for withholding taxes incurred on its revenues and in respect of other taxes, primarily in the US and Singapore. e Before exceptional items and System Fund includes 6.7 percentage points (2020: 18.9 percentage points, 2019: 4.9 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 resulted in a large impact of BEAT, and the trading results in the year led to a higher proportion of the Group’s profit being taxed in the US. f In 2021, the UK Government enacted an increase to the UK rate of Corporation Tax from 19% to 25%. 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’s total effective rate of 7.1 percentage points. In 2020, the UK Government reversed a previously enacted drop to the UK rate of Corporation Tax, 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 In 2020, the Group simplified its Group structure which led 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: 2021 2020 2019 Profit Tax Rate % (Loss)/ Tax Rate % Profit Tax Rate % Group income statement 361 96 26.6 (280) (20) 7.1 542 156 28.8 Adjust for: Exceptional items (note 6) 29 29 263 52 148 20 System Fund 11 – 102 – 49 – 401 125 31.2 85 32 37.6 739 176 23.8 Information concerning Non-GAAP Tax paid Total net tax paid during the year of $86m (2020: $41m, 2019: $141m) is all in respect of operating activities. The total tax paid includes, in respect of the US: • payments of $88m (2020: $29m, 2019: $80m); and • refunds arising from earlier periods of $15m (2020: $24m, 2019: $nil); and in respect of the UK: • payments of $1m (2020: $2m, 2019: $13m); and • refunds arising from earlier periods of $3m (2020: $nil, 2019: $nil). A reconciliation of tax paid to the total tax charge in the Group income statement is as follows: 2021 2020 2019 Current tax charge in the Group income statement (143 ) (34 ) (159 ) Current tax (charge)/credit in the Group statement of comprehensive income – (1 ) 2 Current tax credit taken directly to equity – – 4 Total current tax charge (143 ) (35 ) (153 ) Movements to tax contingencies a 4 (8 ) 3 Timing differences of cash tax paid and foreign exchange differences b 53 2 9 Tax paid per cash flow (86 ) (41 ) (141 ) a Tax contingency movements are included within the current tax charge but do not impact cash tax paid in the year. Settlements of tax contingencies are included within cash tax paid in the year but not recorded in the current year tax charge. b 2021 includes $20m of refunds in respect of earlier years, $12m of other receivables which have been allocated to payments that otherwise would have been due and $28m of payments due in 2022. Current tax Within current tax payable is $24m (2020: $25m) in respect of uncertain tax positions, with the largest single item not exceeding $10m (2020: $8m). 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 audits may take a number of years to conclude. 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, in accordance with IFRIC 23 ‘Uncertainty over Income Tax Treatments’, representing the Group’s view of the most likely outcome, or, where multiple issues are considered likely to be settled together, the probability weighted amounts of the range of outcomes. 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 Group’s most material territories for tax are the USA and the UK. In the USA, the Internal Revenue Service (‘IRS’) has a right to commence a routine audit of the federal income tax returns for up to three years following the filing of the federal return. The Group has agreed all federal income tax returns up to and including those filed for the 2017 year except for the 2014 year, and no audits have so far been initiated for periods from 2018 onwards. There are two issues under discussion in respect of the 2014 year for which total federal tax assessed by the IRS is $28m. Should the IRS’s views be sustained, state taxes of $4m and interest of up to $9m would also be payable. The Group is contesting certain elements of the IRS assessment but has recorded federal tax provisions of $8m (2020: $6m), state tax provisions of $1m (2020: $1m) and interest of $3m (2020: $2m), which the Group considers the most likely outflow. It is the Group’s expectation that this audit will be resolved in 2022, however there are possible scenarios which would lead to a longer period of time to ultimate resolution, including litigation. The issues involved are isolated to the 2014 year. In the UK, HM Revenue and Customs (‘HMRC’) has a right to commence a routine audit of UK Corporation Tax returns for up to 12 months following the filing of the return. The Group has agreed all UK tax returns up to and including 2015. The Group received a single question from HMRC in respect of a 2016 return in 2019, to which a response was provided also in 2019. Although formal agreement of the return has not yet been received from HMRC, the Group considers there to be minimal risk of any adjustment. A transfer pricing audit was initiated in September 2019 in respect of the 2017 period but is still at the data gathering stage with no issues having so far been identified and communicated to the Group; HMRC have reserved the right to consider similar points in later periods if any adjustments were to be ultimately agreed. The Group has provisions of $2m (2020: $2m) in respect of UK Corporation Tax uncertainties. Deferred tax Property, plant, equipment and $m Other intangible assets $m Application fees $m Deferred gains on loan notes $m Associates $m Losses Employee $m Deferred Credit Contract Other short-term temporary differences $m Total $m At 1 January 2020 (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 Group income statement 15 – (2 ) – 2 21 4 6 (1 ) 4 (2 ) 47 Group statement of comprehensive income – – – – – 4 – – – – (15 ) (11 ) Group statement of changes in equity – – – – – – 2 – – – – 2 Exchange and other adjustments (1 ) – – – – (2 ) (1 ) – (1 ) (1 ) 4 (2 ) At 31 December 2021 (81 ) – 40 (34 ) (55 ) 84 39 48 20 (14 ) 7 54 The deferred tax on the loan notes represents tax that is expected to become due in 2025. The deferred tax in respect of losses of $84m (2020: $61m) comprises $84m in respect of revenue losses (2020: $60m) and $nil in respect of capital losses (2020: $1m). There are no amounts recognised in relation to uncertain tax positions within deferred tax in either the current or prior year. A deferred tax asset of $120m (2020: $95m) has been recognised in legal entities which have made a loss in the current or the previous year. Of the 2021 amount, $114m (2020: $89m) is within the UK tax group and predominantly represents revenue tax losses and future tax deductions for amortisation. Additional UK deferred tax assets of $13m (2020: $14m) are recognised in legal entities which were profitable in both the current and previous years. The recoverability of the UK deferred tax assets has been assessed by: • starting with the Base Case forecasts (see page 149 within ‘Going concern’); • overlaying tax principles to those forecasts; and • following the methodology required by IAS 12 ‘Income Taxes’. This has demonstrated that the UK deferred tax asset, including $73m in respect of losses, should reverse over a seven ten-year The Group’s TCFD disclosures on pages 32 to 35 describe how physical and transitional climate risks present both risks and opportunities for IHG. The potential downside risk has been considered in the context of the UK deferred tax asset recoverability, without taking account of opportunities or mitigating actions, and could be absorbed within the sensitivities disclosed above. 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, and analysis of the most material territories as follows: 2021 2020 Deferred tax assets 147 113 Deferred tax liabilities (93 ) (95 ) 54 18 Analysed as: United Kingdom 127 103 United States (87 ) (89 ) Other 14 4 54 18 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 2021 2020 2021 2020 $m $m $m $m Revenue losses 458 467 87 76 Capital losses 551 562 138 109 1,009 1,029 225 185 Tax credits 10 12 10 12 Other a 16 19 3 3 1,035 1,060 238 200 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 2021 2020 2021 2020 $m $m $m $m Expiry date 2021 – 33 – 8 2022 10 11 3 3 2023 2 2 – – 2024 4 5 1 1 2025 100 110 25 26 2026 13 1 2 – 2027 – 3 – 1 2028 6 7 2 2 After 2028 12 17 11 15 No deferred tax liability has been provided in respect of $0.4bn (2020: $0.5bn) of taxable temporary differences relating to subsidiaries (comprising undistributed earnings and net inherent gains) because the Group is in a position to control the timing of the reversal of these temporary differences and it is probable that such differences will not reverse in the foreseeable future. Tax risks, policies and governance The Group’s Chief Financial Officer & Group Head of Strategy has responsibility for tax and tax policies at Board level. These policies and procedures are subject to regular review and update and are approved by the 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/en/responsible-business/policies Factors that may affect the future tax charge Many factors will affect the Group’s future tax rate, the main ones being future legislative developments, future profitability of underlying subsidiaries and tax uncertainties. The impact of Covid-19 Worldwide tax reform continues, notably with the OECD’s proposals in connection with its review into “Tax Challenges Arising from Digitalisation”, and this could impact the Group over the longer term. The Group continues to monitor activity in this area.

Dividends

Dividends	12 Months Ended
	Dec. 31, 2021
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Dividends	9. Dividends 2021 2020 2019 cents per share $m cents per share $m cents per share $m Paid during the year Final (declared for previous year) – – – – 78.1 139 Interim – – – – 39.9 72 Special (note 29) – – – – 262.1 510 – – – – 380.1 721 The final dividend of 85.9

Earnings_(loss) per ordinary sh

Earnings/(loss) per ordinary share	12 Months Ended
	Dec. 31, 2021
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Earnings/(loss) per ordinary share	10. Earnings/(loss) per ordinary share 2021 2020 2019 Basic earnings/(loss) per ordinary share Profit/(loss) available for equity holders ($m) 266 (260 ) 385 Basic weighted average number of ordinary shares (millions) 183 182 183 Basic earnings/(loss) per ordinary share (cents) 145 ( 142. ) 210 Diluted earnings/(loss) per ordinary share Profit/(loss) available for equity holders ($m) 266 (260 ) 385 Diluted weighted average number of ordinary shares (millions) 184 182 184 Diluted earnings/(loss) per ordinary share (cents) 144. ( 142 ) 209 Diluted weighted average number of ordinary shares is calculated as: Basic weighted average number of ordinary shares (millions) 183 182 183 Dilutive potential ordinary shares (millions) 1 – 1 184 182 184 The effect of the notional exercise of outstanding ordinary share awards was anti-dilutive in 2020 and therefore was not included in the diluted earnings per share calculation.

Acquisition of businesses

Acquisition of businesses	12 Months Ended
	Dec. 31, 2021
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Acquisition of businesses	11. 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 value of the contingent purchase consideration was reassessed at 31 December 2021 (see note 25). The value of management agreements and right-of-use UK portfolio Following a 2018 deal with Covivio to operate 10 UK hotels under long-term leases, in 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 The contingent purchase consideration was valued at $nil as at 31 December 2021 (see note 25). Cash flows relating to acquisitions 2021 $m 2020 $m 2019 $m Cash paid on acquisition, including working capital settlement – – 299 Settlement of stamp duty liability – – 3 Less: cash and cash equivalents acquired – – (7 ) Less: working capital settlement received in year following acquisition – – (3 ) Net cash outflow arising on acquisitions – – 292

Assets and liabilities sold

Assets and liabilities sold	12 Months Ended
	Dec. 31, 2021
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Assets and liabilities sold	12. Assets and liabilities sold Three hotels in the Americas region have been sold in 2021. Total cash consideration of $46m was received with no gain or loss arising after charging disposal costs. Net assets of $44m disposed comprised $45m property, plant and equipment and $2m right-of-use In 2020, the Group sold one hotel in EMEAA, the Holiday Inn Melbourne Airport. Total consideration of $2m was received with a total gain, net of disposal costs, of $3m. The gain was 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, 2021
Text Block [Abstract]
Goodwill and other intangible assets	13. Goodwill and other intangible assets Goodwill $m Brands $m Software $m Management agreements $m Other $m Total $m Cost At 1 January 2020 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 Additions – – 32 – 1 33 Disposals – – (40 ) – – (40 ) Exchange and other adjustments (5 ) – – – – (5 ) At 31 December 2021 532 439 878 122 26 1,997 Amortisation and impairment At 1 January 2020 (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 ) Provided – – (30 ) (1 ) (1 ) (32 ) System Fund expense – – (82 ) – (1 ) (83 ) Disposals – – 28 – – 28 Exchange and other adjustments – – 1 – – 1 At 31 December 2021 (191 ) – (485 ) (113 ) (13 ) (802 ) Net book value At 31 December 2021 341 439 393 9 13 1,195 At 31 December 2020 346 439 484 10 14 1,293 At 1 January 2020 339 439 524 59 15 1,376 Goodwill and brands Brands Brands relate to the acquisitions of Kimpton ($193m), Regent ($57m) and Six Senses ($189m). They are each considered to have an indefinite life given their strong brand awareness and reputation, and management’s commitment to continued investment in their growth. The brands are protected by trademarks and there are not believed to be any legal, regulatory or contractual provisions that limit the useful lives of the brands. In the hotel industry there are a number of brands that have existed for many years and IHG has brands that are over 60 years old. Allocation of goodwill and brands to CGUs At At At Analysed as: 1 January 2020 $m Exchange adjustments $m 31 December 2020 $m Exchange adjustments $m 31 December 2021 $m Goodwill $m Brands $m Americas (group of CGUs) 421 – 421 (2 ) 419 132 287 EMEAA (group of CGUs) 332 7 339 (2 ) 337 201 136 Greater China 25 – 25 (1 ) 24 8 16 778 7 785 (5 ) 780 341 439 The recoverable amounts of the CGUs, or groups of CGUs, have been determined from value in use calculations. The key assumptions are RevPAR growth and the expected recovery period (detailed on page 149 within ‘Going concern’), terminal growth rates and pre-tax pre-tax The weighted average terminal growth rates and pre-tax 2021 2020 Terminal growth rate % Pre-tax discount rate % Terminal growth rate % Pre-tax discount rate % Americas 2.0 10.2 1.7 8.5 EMEAA 2.2 12.8 1.9 12.1 Greater China 2.5 12.6 2.5 13.3 The increase in discount rates in 2021 in Americas and EMEAA was primarily driven by increased long-term risk-free rates. The recoverable amounts of the CGUs, or groups of CGUs, exceeded their carrying value such that no impairment has arisen. Assumptions were sensitised, including using the Downside Case scenario (detailed on page 149 within ‘Going concern’) with no impairment arising. The Group’s TCFD disclosures on pages 32 to 35 describe how physical and transitional climate risks present both risks and opportunities for IHG. The potential downside risk has been considered when testing goodwill and brands and could be absorbed within existing headroom, without taking account of opportunities or mitigating actions. Software Software includes $233m relating to the development of the next-generation Guest Reservation System with Amadeus. Internally developed software with a value of $155m developed within the two phases of the project is being amortised over 10 years and eight years respectively, with seven years remaining at 31 December 2021, 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. The remaining project value relates to enhancements to existing systems as part of the project, which are amortised over five years. In 2021, no impairment was charged. In 2020, $4m impairment was charged to the System Fund relating to projects which are no longer expected to complete. A loss on disposal of software assets of $12m was recorded in 2021, relating to amounts previously capitalised in respect of costs incurred to implement cloud computing arrangements. These losses are recorded within depreciation and amortisation ($8m) and System Fund depreciation and amortisation ($4m) in the Group income statement. Management agreements Management agreements relate to contracts recognised at fair value on acquisition. The weighted average remaining amortisation period for all management agreements is 17 years (2020: 18 years). In 2021, there were no indicators of further impairment relating to management agreements and no indicators that impairment losses recognised in prior years may have reversed. 2020 impairment of management agreements The 2020 impairment charge of $48m related to the Kimpton ($5m), Regent ($2m) and Six Senses ($41m) management agreement portfolios acquired in 2015, 2018 and 2019 respectively. The key assumption was RevPAR growth which assumed a recovery to 2019 levels over a five-year period from 2021. Contracts were valued at the higher of value in use and fair value less costs of disposal, using discounted cash flow techniques. Where the recoverable amount was measured at fair value, this was categorised as a Level 3 fair value measurement. Management agreement portfolios Region Basis of recoverable amount Recoverable amount $m Long-term growth rate % Pre-tax discount rate % 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 2019 impairment 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 discounted at a rate of 8.0%.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Property, plant and equipment	14. Property, plant and equipment Land and buildings $m Fixtures, fittings and equipment $m Total $m Cost At 1 January 2020 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 Additions – 17 17 Fully depreciated assets written off – (7 ) (7 ) Disposals (103 ) (29 ) (132 ) Exchange and other adjustments – (4 ) (4 ) At 31 December 2021 105 299 404 Depreciation and impairment At 1 January 2020 (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 ) Provided (4 ) (27 ) (31 ) System Fund expense – (4 ) (4 ) Fully depreciated assets written off – 7 7 Disposals 66 21 87 Exchange and other adjustments – 3 3 At 31 December 2021 (53 ) (214 ) (267 ) Net book value At 31 December 2021 52 85 137 At 31 December 2020 93 108 201 At 1 January 2020 134 175 309 The Group’s property, plant and equipment mainly comprises buildings and leasehold improvements on 19 hotels (2020: 23 hotels), but also offices and computer hardware, throughout the world. In 2021, there were no impairments relating to property, plant and equipment and no indicators that impairment losses recognised in prior years may have reversed. 2020 impairment of property, plant and equipment Total impairment charges of $90m were recognised in relation to property, plant and equipment in 2020, in addition $5m was recognised in the System Fund. The recoverable amount of property, plant and equipment in the UK portfolio was measured at value in use, using a discounted cash flow approach. The key assumptions were 2021 revenues and profits, based on hotel budgets. For the purposes of impairment testing it was assumed that the landlord would exercise a termination right such that the current leases would end in 2022 and that the hotels would remain loss-making over this period. The recoverable amount of the property, plant and equipment tested for impairment was assessed as $nil resulting in an impairment charge of $50m. Estimated future cash flows were discounted at a pre-tax An impairment charge of $35m was also recognised 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% Impairment charges of $3m were also recognised in relation to three 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 in note 15. $5m of this impairment charge was borne by the System Fund in line with the principles for cost allocation relating to this facility. The remaining $2m was recognised in the Americas region ($1m) and Central ($1m). Net book value by operating segment Americas $m EMEAA $m Greater China $m Central $m Total $m Land and buildings 41 1 – 10 52 Fixtures, fittings and equipment 31 11 – 43 85 72 12 – 53 137

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Leases	15. Leases Right-of-use Property $m Other $m Total $m Cost At 1 January 2020 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 Additions and other re-measurements 4 – 4 Terminations (6 ) (1 ) (7 ) Disposals (3 ) – (3 ) Exchange and other adjustments (5 ) – (5 ) At 31 December 2021 607 3 610 Depreciation and impairment At 1 January 2020 (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 ) Provided (26 ) (1 ) (27 ) System Fund expense (3 ) – (3 ) System Fund impairment reversal 3 – 3 Terminations 4 1 5 Disposals 1 – 1 Exchange and other adjustments 3 – 3 At 31 December 2021 (334 ) (2 ) (336 ) Net book value At 31 December 2021 273 1 274 At 31 December 2020 301 2 303 At 1 January 2020 487 3 490 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. The lease agreement over the US corporate headquarters 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 and there is no reasonable certainty the option will be exercised. The value of the undiscounted rental payments relating to this lease and not included in the value of the lease asset and liability is $283m. Additionally, the Group has the option to extend the term of the InterContinental Boston lease for two additional 20-year 2021 impairment reversal of right-of-use There were no impairments relating to leases held by the Group in 2021. Impairment reversals of $3m were recognised in relation to the US corporate headquarters and arose as a result of contractual agreements to sublease or surrender certain areas for the remainder of the lease term, removing uncertainty over future cash flows for those areas. The recoverable amount was measured at value in use, using a discounted cash flow based on the agreed contractual terms. A pre-tax The impairment reversal was substantially all recognised in the System Fund in line with existing principles for cost allocation relating to this facility. 2020 impairment of right-of-use For impairment testing of hotel properties, each hotel is deemed to be a CGU. In 2020, the impact of Covid-19 pre-tax Additionally, impairment charges of $43m were recognised in relation to the US corporate headquarters following management approval of a decision to sublet approximately half of the space in the Group’s US corporate headquarters. The area to be sublet was vacated in early 2021. Future sublease rentals are expected to be lower than the head lease rentals which, together with the impact of the expected time taken and costs incurred to sublet the space, resulted in an impairment charge of $50m at 31 December 2020, $7m of which related to property, plant and equipment. The recoverable amount was measured at fair value less costs of disposal. This was equivalent to value in use given subletting the floors was considered to represent the highest and best use of the asset and so the cash flows were the same in both scenarios. The key assumptions were the time taken to successfully sublet the whole space (over 2021-2023) and sublease rentals per square foot. A pre-tax Lease liabilities The majority of the Group’s lease liabilities are discounted at incremental borrowing rates of up to 11%. The rate implicit in the InterContinental Boston lease was 9.7% and was derived from a valuation of the hotel at lease inception in 2006. 2021 $m 2020 $m Currency US dollars 374 385 Sterling 6 10 Euros 5 7 Other 34 48 419 450 Analysed as: Current 35 34 Non-current 384 416 419 450 Amounts recognised in the Group income statement 2021 $m 2020 $m 2019 $m Depreciation of right-of-use 27 35 38 System Fund depreciation of right-of-use 3 4 5 Impairment charge – 16 32 System Fund impairment (reversal)/charge (3 ) 32 – Derecognition of right-of-use – (22 ) – Gain on lease termination – (30 ) – Expense relating to variable lease payments 31 7 58 Expense relating to short-term leases and low-value 1 2 3 Income from subleasing right-of-use (1 ) (1 ) (2 ) Recognised in operating profit/(loss) 58 43 134 Interest on lease liabilities 29 37 41 Total recognised in the Group income statement 87 80 175 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. 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. Since there is no floor to the rent reductions applicable under these leases, they are treated as fully variable. One of the German leases terminated in early 2022, following settlement of a commercial dispute. Subleases At 31 December 2021, the Group is party to certain operating sublease arrangements with the largest relating to the Group’s US corporate headquarters. Sublease income relating to the US headquarters is principally recognised in the System Fund. The net book value of the related right-of-use Operating sublease payments receivable Less than 1 year $m Between 1 and 2 years $m Between 2 and 5 years $m Total 31 ecember 2 2 5 9 The undiscounted future cash flows receivable from subleased properties amounted to $2m in 2020 and $3m in 2019. Amounts recognised in the Group statement of cash flows Total cash paid during the year relating to leases of $87m (2020: $104m, 2019: $159m) comprises $55m (2020: $39m, 2019: $100m) paid in respect of operating activities and $32m (2020: $65m, 2019: $59m) paid in respect of financing activities. Exposure to future cash outflows A lease liability is recorded when the leased assets are available for use by the Group. In 2021, the Group signed an agreement to lease a new global head office in the UK for a period of 15 years at an average annual rental of approximately $3m. The lease was signed and commenced in January 2022. At 31 December 2021 and 31 December 2020, the Group was not committed to future cash outflows in relation to any other leases that have not yet commenced. The maturity analysis of lease liabilities is disclosed in note 24.

Investment in associates and jo

Investment in associates and joint ventures	12 Months Ended
	Dec. 31, 2021
Investments accounted for using equity method [abstract]
Investment in associates and joint ventures	16. Investment in associates and joint ventures 2021 $m 2020 $m Cost At 1 January 136 145 Additions 4 17 Share of losses (8 ) (14 ) System Fund share of losses (2 ) (1 ) Dividends and distributions – (7 ) Exchange and other adjustments 2 (4 ) At 31 December 132 136 Impairment At 1 January (55 ) (35 ) Charge for the year a – (23 ) Exchange and other adjustments – 3 At 31 December (55 ) (55 ) Net book value 77 81 Analysed as: Material associates 42 43 Other associates 35 38 a In 2020, the $23m impairment charge was presented net of $4m gain on related put option (see note 6). In 2021, there were no indicators of further impairment relating to investments in associates and no indicators that impairment losses recognised in prior years may have reversed. Barclay associate The Group held one material associate investment at 31 December 2021, 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. $18m was provided in 2021 in relation to settlement of a commercial dispute regarding owner returns during the pandemic. Due to the significant trading impact of Covid-19 10-year pre-tax The 2020 impairment charge was presented net of a $4m fair value gain on a put option over part of the Group’s investment in the associate given there is an interdependency between the value of the option and the fair value of the associate investment. This fair value gain reversed in 2021. Summarised financial information in respect of the Barclay associate is set out below: 31 December 2021 $m 2020 $m Non-current 485 497 Current assets 38 32 Current liabilities (32 ) (19 ) Non-current (246 ) (247 ) Net assets 245 263 Group share of reported net assets at 19.9% 49 52 Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement (7 ) (9 ) Carrying amount 42 43 Year ended 31 December 2021 $m 2020 $m Revenue 42 16 Loss from continuing operations and total comprehensive loss for the year (24 ) (52 ) Group’s share of loss for the year, including the cost of funding owner returns (5 ) (13 ) In 2019, the Group’s share of losses from the Barclay associate was $10m. Other associates and joint ventures Associates Joint ventures 2021 $m 2020 $m 2019 $m 2021 $m 2020 $m 2019 $m (Losses)/profits from continuing operations and total comprehensive (loss)/income for the year (3 ) (3 ) 7 – 2 – In 2020, impairment charges of $8m were recognised in relation to two associates, both in the Americas region. Cash flows were based on management forecasts covering a five-year period, and 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 $2m was received in 2020 on liquidation of a joint venture.

Other financial assets

Other financial assets	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Other financial assets	17. Other financial assets 2021 $m 2020 $m Equity securities 106 88 Restricted funds: Shortfall reserve deposit 6 9 Ring-fenced amounts to satisfy insurance claims: Cash 4 3 Money market funds 8 15 Bank accounts pledged as security 42 43 Other 1 3 61 73 Trade deposits and loans 8 8 175 169 Analysed as: Current 2 1 Non-current 173 168 175 169 Equity securities The methodology to calculate fair value and the sensitivities to the relevant significant unobservable inputs are detailed in note 25. The significant investments are as follows: 2021 2020 Fair value $m Dividend income $m Fair value $m Dividend income $m a Investment in entity which owns: InterContinental The Willard Washington DC 25 – 22 – InterContinental San Francisco 17 – 15 1 InterContinental Grand Stanford Hong Kong 35 – 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. 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. $3m was withdrawn from the deposit during the year to fund working capital requirements. In 2020, $16m was withdrawn both 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. Expected credit losses Other financial assets with a total value of $61m (2020: $66m) are subject to the expected credit loss model requirements of IFRS 9 ‘Financial Instruments’. 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 2021 and 2020 have not been received; and an owner loan with a principal value of $4m which became past due in 2021. These loans are impaired in full. Other trade deposits and loans are not past due. In 2021, $4m was collected in respect of an asset which was measured at $nil at initial recognition as part of a business acquisition. 2021 $m 2020 $m Trade deposits and loans: Gross and net balance with no significant increase in credit risk since initial recognition 6 4 Gross balance with a significant increase in credit risk since initial recognition 17 19 Provision for lifetime expected credit losses a (15 ) (15 ) a Comprises $6m and $9m (2020: $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: 2021 $m 2020 $m Americas 66 72 EMEAA 67 64 Greater China 42 33 175 169

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Trade and other receivables	18. Trade and other receivables 2021 $m 2020 $m Trade receivables a 399 309 Other receivables 102 129 Prepayments 73 76 574 514 a Including cost reimbursements of $23m (2020: $26m). Other receivables includes $53m (2020: $77m) relating to the UK portfolio rent. The Group has deferred certain rent payments due since 1 April 2020 with consideration given to the UK Government and other commercial tenant protection measures which are in place up to 31 March 2022. A rent reconciliation was finalised in 2021 which resulted in credit notes being received against unpaid 2020 rentals. A further reconciliation will be performed in 2022, at which point amounts due at the end of 2021 will be eliminated. $29m (2020: $65m) has been recognised within trade and other payables in relation to the rents due under the leases at 31 December 2021, with the receivable balance reflecting the recovery of both amounts due and amounts paid in the year. Expected credit losses The ageing of trade receivables shown below reflects the initial terms under the invoice rather than the revised terms where payment flexibility has been provided to owners. The net balances presented in the table below could result in additional credit losses if they are ultimately found to be uncollectable. Expected credit losses relating to other receivables are immaterial. 2021 2020 Gross $m Credit loss allowance $m Net $m Gross $m Credit loss allowance $m Net $m Not past due 249 (2 ) 247 153 (1 ) 152 Past due 1 to 30 days 66 (5 ) 61 59 (2 ) 57 Past due 31 to 90 days 52 (7 ) 45 61 (6 ) 55 Past due 91 to 180 days 36 (9 ) 27 40 (7 ) 33 Past due 181 to 360 days 38 (21 ) 17 74 (62 ) 12 Past due more than 361 days 91 (89 ) 2 n/a n/a n/a 532 (133 ) 399 387 (78 ) 309 As a result of the increased credit risk faced from customers due to the pandemic the Group has increased its focus on older receivables. In 2021, this has resulted in both an increase in cash collections relating to older receivables and a reassessment of those receivables previously considered to be irrecoverable. $60m of fully provided receivables have been reinstated leading to an increase in both gross receivables and the expected credit loss provision. In addition, debts older than 180 days have been disclosed into further ageing categories. These changes have no impact on total amounts receivable, total credit loss provisions or the impairment loss recorded in the Group income statement. 2021 $m 2020 $m Movement in the allowance for expected lifetime credit losses At 1 January (78 ) (18 ) Fully provided receivables reinstated (60 ) – Impairment loss a (4 ) (40 ) System Fund impairment reversal/(loss) 6 (24 ) Amounts written off 8 7 Exchange and other adjustments (5 ) (3 ) At 31 December (133 ) (78 ) a The impairment loss on financial assets disclosed on the face of the Group income statement also includes a gain of $4m (2020: loss of $48m) related to trade deposits and loans. 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: 2021 $m 2020 $m Americas 275 212 EMEAA 172 183 Greater China 54 43 501 438

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Cash and cash equivalents	19. Cash and cash equivalents 2021 $m 2020 $m Cash at bank and in hand 124 104 Short-term deposits 301 358 Money market funds 1,025 892 Repurchase agreements – 321 Cash and cash equivalents as recorded in the Group statement of financial position 1,450 1,675 Bank overdrafts (note 22) (59 ) (51 ) Cash and cash equivalents as recorded in the Group statement of cash flows 1,391 1,624 Cash at bank and in hand includes bank balances of $67m (2020: $55m) which are matched by bank overdrafts of $59m (2020: $51m) 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 At 31 December 2021, $9m (2020: $5m) is restricted for use on capital expenditure under hotel lease agreements and therefore not available for wider use by the Group. An additional $77m (2020: $44m) 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, 2021
Text Block [Abstract]
Trade and other payables	20. Trade and other payables 2021 $m 2020 $m Current Trade payables 109 80 Other tax and social security payable 29 37 Other payables 119 146 Deferred purchase consideration (note 25) – 13 Accruals 322 190 579 466 Non-current Other payables 4 4 Deferred purchase consideration (note 25) 12 11 Contingent purchase consideration (note 25) 73 79 89 94 Other payables includes $29m (2020: $65m) relating to the UK portfolio rent (see note 18).

Provisions

Provisions	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Provisions	21. Provisions Litigation and commercial disputes $m Insurance reserves $m Onerous contractual expenditure $m Other $m Total $m At 31 December 2020 12 36 8 4 60 Provided, of which $25m is recorded within exceptional items 25 13 – 2 40 Utilised (1 ) (10 ) – – (11 ) Released (2 ) – – – (2 ) Reclassification from trade and other payables 3 – – – 3 At 31 December 2021 37 39 8 6 90 Analysed as: Current 36 10 2 1 49 Non-current 1 29 6 5 41 37 39 8 6 90 Litigation and commercial disputes The increase in the provision in the year relates to the provisionally agreed cost of settling commercial disputes in the Americas and EMEAA regions. During the year the Group settled matters which alleged violations of anti-trust regulations; these matters were previously disclosed as a contingent liability. The provision at 31 December 2020 principally related to management’s best estimate of settlements required in respect of lawsuits filed against the Group in the Americas region. Settlement terms have been agreed and payments are expected to be made in 2022. There are certain amounts that the Group will pursue in relation to these matters, up to the full cost of settlement; as these amounts are not virtually certain as at 31 December 2021 they have not been recognised. Insurance reserves The Group holds insurance policies with third-party insurers against 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. An element of these risks are reinsured through the Group’s Captive insurance company, which reduces the cost of the Group’s insurance policies. The insurance reserves mainly relate to general third-party liability, US workers’ compensation, global employee benefits 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 provided primarily by third-party claims handlers and the third-party insurers. Of the total reserves, $28m relates to incurred but not reported claims. The utilisation of these reserves is dependent on the timing of claims being reported and ultimately being settled; based on historical experience this is expected to be approximately five years for a majority of the claims. Amounts utilised within the reserves are paid to a third-party insurer or a dedicated claims handler 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). 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 $62m (of which $53m is in respect of the last five policy years) in aggregate for periods since 2011, noting that actual claims did not differ significantly to estimates in 2021 or 2020. In respect of the managed hotels, the Group received insurance premiums of $17m (2020: $19m, 2019: $19m) and incurred claims expense of $14m (2020: $16m, 2019: $18m). Insurance premiums earned are included in Central revenue. Other Includes dilapidations provisions.

Loans and other borrowings

Loans and other borrowings	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Loans and other borrowings	22. Loans and other borrowings Maturity date Discount at issue % 2021 $m 2020 $m Current Bank overdrafts (note 19) n/a n/a 59 51 Commercial paper 16 March 2021 0.444 – 818 £173m 3.875 % bonds 2022 28 November 2022 1.213 233 – 292 869 Non-current £173m 3.875 2022 28 November 2022 1.213 – 235 € 1.625 2024 8 October 2024 0.437 565 611 £300m 3.75 2025 14 August 2025 0.986 408 413 £350m 2.125 2026 24 August 2026 0.550 473 479 € 2.125 % bonds 2027 15 May 2027 0.470 570 618 £400m 3.375 2028 8 October 2028 1.034 537 542 2,553 2,898 Total loans and other borrowings 2,845 3,767 Denominated in the following currencies: Sterling 1,652 2,490 US dollars 57 31 Euros 1,135 1,242 Other 1 4 2,845 3,767 Bonds Interest is payable annually on the dates in the table above, at the rates stated above. Commercial paper In 2020, the Group issued £600m under the UK Government’s Covid Corporate Financing Facility (‘CCFF’) which matured on 16 March 2021. Syndicated and Bilateral Facilities There were no amounts drawn as at 31 December 2021 or 31 December 2020. The Syndicated Facility comprises a $1,275m revolving credit facility and the Bilateral Facility comprises a $75m revolving credit facility. Each is unsecured and contains the same terms and covenants (see note 24). A variable rate of interest is payable on amounts drawn under both facilities, which were undrawn throughout 2021. The maximum amount drawn in 2020 was $690m. Facilities provided by banks 2021 2020 Within 1 year $m Between 1 and 2 years $m Within 1 year $m Between 2 and 5 years $m Unutilised facilities Committed – 1,350 – 1,350 Uncommitted 50 – 50 –

Net debt

Net debt	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Net debt	23. Net debt 2021 $m 2020 $m Cash and cash equivalents 1,450 1,675 Loans and other borrowings – current (292 ) (869 ) – non-current (2,553 ) (2,898 ) Lease liabilities – current (35 ) (34 ) – non-current (384 ) (416 ) Derivative financial instruments hedging debt values (note 24) (67 ) 13 Net debt (1,881 ) (2,529 ) Movement in net debt 2021 $m 2020 $m Net (decrease)/increase in cash and cash equivalents, net of overdrafts (236 ) 1,430 Add back financing cash flows in respect of other components of net debt: Principal element of lease payments 32 65 Issue of long-term bonds, including effect of currency swaps – (1,093 ) Repayment/(issue) of commercial paper 828 (738 ) Repayment of long-term bonds – 290 Decrease in other borrowings – 125 860 (1,351 ) Decrease in net debt arising from cash flows 624 79 Other movements: Lease liabilities (7 ) 144 Increase in accrued interest (1 ) (5 ) Disposals 3 19 Exchange and other adjustments 29 (101 ) 24 57 Decrease in net debt 648 136 Net debt at beginning of the year (2,529 ) (2,665 ) Net debt at end of the year (1,881 ) (2,529 ) Information concerning Non-GAAP Net debt on a frozen GAAP basis as calculated for bank covenants was $1,801m (2020: $2,375m). Further details are provided on page 190. 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 $m Exchange adjustments $m Disposal $m Other $m a At 31 December 2021 $m Lease liabilities 450 (32 ) (3 ) (3 ) 7 419 £173m 3.875% bonds 2022 235 – (3 ) – 1 233 € 611 – (48 ) – 2 565 £300m 3.75% bonds 2025 413 – (5 ) – – 408 £350m 2.125% bonds 2026 479 – (6 ) – – 473 € 618 – (48 ) – – 570 £400m 3.375% bonds 2028 542 – (7 ) – 2 537 Commercial paper 818 (828 ) 13 – (3 ) – 4,166 (860 ) (107 ) (3 ) 9 3,205 Currency swaps 17 – – – 45 62 4,183 (860 ) (107 ) (3 ) 54 3,267 At 1 January 2020 $m Financing cash flows $m Exchange adjustments $m Disposal $m Other $m a,b At 31 December 2020 $m Unsecured bank loans 125 (125 ) – – – – Lease liabilities 680 (65 ) (2 ) (19 ) (144 ) 450 £173m 3.875% bonds 2022 528 (290 ) – – (3 ) 235 € – 585 26 – – 611 £300m 3.75% bonds 2025 399 – 13 – 1 413 £350m 2.125% bonds 2026 462 – 16 – 1 479 € 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 The change in value of currency swaps represents fair value movements. b Included $90m lease termination relating to InterContinental San Juan (see note 6).

Financial risk management and d

Financial risk management and derivative financial instruments	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
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 funds, 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. After the effect of currency swaps, the Group holds its bond debt in sterling which is the primary currency of shareholder returns. US dollars are also borrowed when required 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 € € 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 2021 (2020: 100%). Derivative financial instruments Derivatives are recorded in the Group statement of financial position at fair value (see note 25) as follows: Description Hedge relationship 2021 2020 Put option None – 4 Currency swaps Cash flow hedge (62 ) (17 ) (62 ) (13 ) Analysed as: Non-current – 5 Non-current (62 ) (18 ) (62 ) (13 ) The carrying amount of currency swaps of $62m liability (2020: $17m liability) comprises $67m loss (2020: $13m gain) relating to exchange movements on the underlying principal, included within net debt (see note 23), and $5m gain (2020: $30m loss) relating to other fair value movements. Details of the credit risk on derivative financial instruments are included on page 191. 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% € 2.125% May 2027 Foreign exchange Cash flow € October 2020 £454m 2.7% € 1.625% October 2024 Foreign exchange Cash flow € There is an economic relationship between the hedged item and the hedging instrument as the critical terms are aligned, such that the hedge ratio is 1:1 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 $40m loss (2020: $7m gain). Hedge ineffectiveness arises where the cumulative change in the fair value of the swaps exceeds the change in fair value of the future cash flows of the bonds, and may be 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 2021 or 2020. Amounts recognised in the cash flow hedge reserves 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 when needed to manage sterling surplus cash and reduce US dollar borrowings whilst maintaining operational flexibility. No short-dated foreign exchange swaps have been held since the first quarter of 2020. 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 $nil (2020: $1m 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 profit or loss before tax and net liabilities, and the impact of a rise in US dollar, euro and sterling interest rates on the Group’s profit or loss 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. 2021 $m 2020 $m 2019 $m Increase/(decrease) in profit before tax Sterling: US dollar exchange rate 5¢ fall 7.0 5.9 4.0 Euro: US dollar exchange rate 5¢ fall 0.2 0.3 (2.6 ) US dollar interest rates 1% increase 7.1 2.2 (1.6 ) Sterling interest rates 1% increase 5.2 12.9 0.6 Decrease in net liabilities Sterling: US dollar exchange rate 5¢ fall 29.1 30.2 39.9 Euro: US dollar exchange rate 5¢ fall 49.7 50.6 24.1 Sterling: euro exchange rate 5¢ fall 67.4 68.2 33.0 In 2021 and 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. 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 $77m (2020: $44m) 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. 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 ‘Leases’ 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 were waived from 30 June 2020 through 31 December 2021 and have been relaxed for test dates in 2022. A temporary minimum liquidity covenant of $400m is 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 and prior 30 June 2020 to 31 December 2021 30 June 2022 31 December 2022 30 June 2023 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 $400m n/a The measures used in the covenant tests are calculated on a frozen GAAP basis and do not align to the values reported by the Group as Non-GAAP 2021 2020 2019 Covenant EBITDA ($m) 601 272 897 Covenant net debt ($m) 1,801 2,375 2,241 Covenant interest payable ($m) 133 111 99 Leverage 3.00 8.73 2.50 Interest cover 4.52 2.45 9.06 Liquidity ($m) 2,655 2,925 n/a The interest margin payable on the Syndicated and Bilateral Facilities is linked to the leverage ratio and can vary between USD LIBOR + 0.90% and USD 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. 31 December 2021 Less than 1 year $m Between 1 and 2 years $m Between 2 and 5 years $m More than 5 years $m Total $m Non-derivative Bank overdrafts 59 – – – 59 £173m 3.875% bonds 2022 241 – – – 241 € 9 9 575 – 593 £300m 3.75% bonds 2025 15 15 435 – 465 £350m 2.125% bonds 2026 10 10 502 – 522 € 12 12 36 578 638 £400m 3.375% bonds 2028 18 18 55 575 666 Lease liabilities 58 49 123 3,212 3,442 Trade and other payables (excluding deferred and contingent purchase consideration) 550 2 1 2 555 Deferred and contingent purchase consideration – – 52 42 94 Derivative financial liabilities: Currency swaps hedging € 16 16 628 – 660 Currency swaps hedging € (9 ) (9 ) (575 ) – (593 ) Currency swaps hedging € 21 21 62 598 702 Currency swaps hedging € (12 ) (12 ) (36 ) (578 ) (638 ) 31 December 2020 Less than 1 year $m Between 1 and 2 years $m Between 2 and 5 years $m More than 5 years $m Total $m Non-derivative Bank overdrafts 51 – – – 51 £173m 3.875% bonds 2022 9 245 – – 254 € 10 10 634 – 654 £300m 3.75% bonds 2025 15 15 456 – 486 £350m 2.125% bonds 2026 10 10 31 488 539 € 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) 416 2 1 1 420 Deferred and contingent purchase consideration 13 5 13 81 112 Derivative financial liabilities: Currency swaps hedging € 16 16 652 – 684 Currency swaps hedging € (10 ) (10 ) (634 ) – (654 ) Currency swaps hedging € 21 21 63 627 732 Currency swaps hedging € (13 ) (13 ) (39 ) (640 ) (705 ) 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 by counterparty credit rating: 31 December 2021 AAA $m AA $m AA- $m A+ $m A $m A- $m Total $m Short-term deposits – – 87 45 169 – 301 Money market funds 1,025 – – – – – 1,025 31 December 2020 AAA $m AA $m AA- $m A+ $m A $m A- $m Total $m 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 2021 (which differs from the ratio as calculated on a frozen GAAP basis for covenant tests) was 2.98 (2020: 7.69). 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, 2021
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Classification and measurement of financial instruments	25. Classification and measurement of financial instruments Accounting classification and fair value hierarchy 2021 2020 Hierarchy of fair value measurement Fair value a $m Amortised cost $m Not categorised as a financial instrument $m Total $m Fair value a $m Amortised cost $m Not categorised as a financial instrument $m Total $m Financial assets Other financial assets 1,3 b 114 61 – 175 103 66 – 169 Cash and cash equivalents 1 1,025 425 – 1,450 892 783 – 1,675 Derivative financial instruments 2,3 c – – – – 5 – – 5 Deferred compensation plan investments 1 256 – – 256 236 – – 236 Trade and other receivables – – 501 73 574 – 438 76 514 Financial liabilities Derivative financial instruments 2 (62) – – (62 ) (18) – – (18 ) Deferred compensation plan liabilities 1 (256) – – (256 ) (236) – – (236 ) Loans and other borrowings – – (2,845 ) – (2,845 ) – (3,767 ) – (3,767 ) Trade and other payables 3 (73) (566 ) (29) (668 ) (79) (444 ) (37) (560 ) a With the exception of equity securities, which are measured at fair value through other comprehensive income, all are measured at fair value through profit or loss. Of those, the financial assets related to the deferred compensation plan investments were designated as such upon initial recognition. b Of those measured at fair value, $8m (2020: $15m) are Level 1 and $106m (2020: $88m) are Level 3. c In 2020, $1m were Level 2 and $4m were Level 3. Financial assets and liabilities measured at amortised cost whose carrying amount is not a reasonable approximation of fair value are as follows: Hierarchy of 2021 2020 fair value measurement Carrying value $m Fair value $m Carrying value $m Fair value $m Deferred purchase consideration 2 (12) (13 ) (24) (26 ) £173m 3.875% bonds 2022 1 (233) (239 ) (235) (248 ) € 1 (565) (585 ) (611) (630 ) £300m 3.75% bonds 2025 1 (408) (428 ) (413) (448 ) £350m 2.125% bonds 2026 1 (473) (471 ) (479) (489 ) € 1 (570) (601 ) (618) (650 ) £400m 3.375% bonds 2028 1 (537) (566 ) (542) (603 ) 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. 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 securities 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 market-specific growth assumptions used by external valuers), pre-tax non-marketability Applying a one-year non-marketability Derivative financial instruments 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. In 2021, the fair value of the hotel was derived from a limited update to the 2020 appraisals, provided by a professional external valuer. In 2020, the fair value of the hotel was based on the value as calculated for impairment testing using discounted future cash flows as described in note 16. Deferred purchase consideration Deferred purchase consideration arose in respect of the acquisition of Regent, and comprises the present value of $13m payable in 2024. The first instalment of $13m was paid in 2021. The discount rate applied is based on observable US corporate bond rates of similar term to the expected payment date. Contingent purchase consideration Regent $73m (2020: $74m) In 2018, the Group acquired a 51% controlling interest in Regent Hospitality Worldwide, Inc (‘RHW’), with put and call options existing over the remaining 49% shareholding exercisable in a phased manner from 2026 to 2033. The Group has a present ownership interest in the remaining shares and the acquisition was accounted for as 100% owned with no non-controlling The value of the contingent purchase consideration is subject to periodic reassessment as interest rates and RHW revenue expectations change. At 31 December 2021, 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 (2020: $7m). If the date for exercising the options is assumed to be 2033, the amount of the undiscounted contingent purchase consideration would be $86m (2020: $86m).​​​​​​​ UK portfolio $nil (2020: $nil) 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 2020, 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). No further adjustment has been made in 2021. The fair value is not sensitive to reasonably possible changes in assumptions. Six Senses $nil (2020: $5m) The conditions related to a pipeline property have not been met such that no amounts will be paid. Level 3 reconciliation Other financial assets $m Derivative financial instruments $m Contingent purchase consideration $m At 1 January 2020 128 – (91 ) Additions 5 – – Transfers into Level 3 8 – – Repayments and disposals (5 ) – – Valuation losses recognised in other comprehensive income (47 ) – – Unrealised changes in fair value a – 4 13 Exchange and other adjustments (1 ) – (1 ) At 31 December 2020 88 4 (79 ) Additions 3 – – Valuation gains recognised in other comprehensive income 15 – – Unrealised changes in fair value b – (4 ) 6 At 31 December 2021 106 – (73 ) a $21m fair value gain on contingent purchase consideration and $4m gain on derivative financial instruments were presented as exceptional items in the Group income statement. The remaining $8m fair value loss on contingent purchase consideration related to Regent. b The change in the fair value of derivative financial instruments is recognised within other impairment charges in the Group income statement and is presented as an exceptional item.

Reconciliation of profit_(loss)

Reconciliation of profit/(loss) for the year to cash flow from operations	12 Months Ended
	Dec. 31, 2021
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Reconciliation of profit/(loss) for the year to cash flow from operations	26. Reconciliation of profit/(loss) for the year to cash flow from operations 2021 $m 2020 $m 2019 $m Profit/(loss) for the year 265 (260 ) 386 Adjustments for: Net financial expenses 139 140 115 Fair value gains on contingent purchase consideration (6 ) (13 ) (27 ) Income tax charge/(credit) 96 (20 ) 156 Operating profit adjustments: Impairment loss on financial assets – 88 8 Other impairment charges 4 226 131 Other operating exceptional items 25 (4 ) 55 Depreciation and amortisation 98 110 116 127 420 310 Contract assets deduction in revenue 35 25 21 Share-based payments cost 28 21 30 Share of losses of associates and joint ventures 8 14 3 71 60 54 System Fund adjustments: Depreciation and amortisation 94 62 54 Impairment (reversal)/loss on financial assets (6 ) 24 12 Other impairment (reversals)/charges (3 ) 41 – Other operating exceptional items – 20 28 Share-based payments cost 13 11 12 Share of losses of associates 2 1 – 100 159 106 Working capital and other adjustments: Increase in deferred revenue 39 1 57 Decrease in inventories 1 1 – (Increase)/decrease in trade and other receivables (75 ) 38 (70 ) Increase/(decrease) in trade and other payables 153 (69 ) (63 ) Other adjustments (8 ) 2 (1 ) 110 (27 ) (77 ) Cash flows relating to exceptional items (12 ) (87 ) (55 ) Contract acquisition costs, net of repayments (42 ) (64 ) (61 ) Total adjustments 583 568 521 Cash flow from operations 848 308 907

Retirement benefits

Retirement benefits	12 Months Ended
	Dec. 31, 2021
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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, which involved certain qualifying members receiving lump-sum cash-out buy-out The Group continues to maintain the unfunded Inter-Continental Hotels Non-qualified Pension Plans (‘US plans’) and unfunded Inter-Continental 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. Movement in UK and US retirement benefit obligations Defined benefit obligation Fair value of plan assets Net defined benefit obligation 2021 2020 2019 2021 2020 2019 2021 2020 2019 At 1 January 103 96 91 – – – 103 96 91 Recognised in profit or loss Interest expense 2 3 3 – – – 2 3 3 2 3 3 – – – 2 3 3 Recognised in other comprehensive income Actuarial (gain)/loss arising from changes in: Demographic assumptions (3 ) (3 ) (1 ) – – – (3 ) (3 ) (1 ) Financial assumptions (3 ) 10 9 – – – (3 ) 10 9 Experience adjustments (1 ) 1 (1 ) – – – (1 ) 1 (1 ) Re-measurement (7 ) 8 7 – – – (7 ) 8 7 Exchange adjustments (1 ) 2 1 – – – (1 ) 2 1 (8 ) 10 8 – – – (8 ) 10 8 Other Group contributions – – – (5 ) (6 ) (6 ) (5 ) (6 ) (6 ) Benefits paid (5 ) (6 ) (6 ) 5 6 6 – – – (5 ) (6 ) (6 ) – – – (5 ) (6 ) (6 ) At 31 December 92 103 96 – – – 92 103 96 Comprising: UK plan 30 31 26 – – – 30 31 26 US plans 45 50 48 – – – 45 50 48 US post-retirement plan 17 22 22 – – – 17 22 22 92 103 96 – – – 92 103 96 Assumptions The principal financial assumptions used by the actuaries to determine the defined benefit obligations are: 2021 2020 2019 % % % UK plan only: Pension increases 3.4 3.0 2.7 Inflation rate 3.4 3.0 2.7 Discount rate: UK plan 1.8 1.4 2.1 US plans 2.4 1.9 2.9 US post-retirement plan 2.4 2.0 2.9 US healthcare cost trend rate assumed for the next year: Pre-65 6.2 6.4 6.7 Post-65 6.5 6.8 7.1 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_2020 model and a 1.25% per annum long-term trend and a smoothing parameter (‘s-kappa’) non-pensioners, Pri-2012 MP-2021 The assumptions applied to the UK plan and US plans for life expectancy at retirement age are as follows: UK US 2021 2020 2019 2021 2020 2019 Years Years Years Years Years Years Current pensioners at 65 a – male 24 24 24 22 22 21 – female 26 26 26 23 23 23 Future pensioners at 65 b – male 25 25 25 23 23 22 – female 28 28 28 25 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 2041. 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 2021 2020 Increase/(decrease) in liabilities Discount rate 0.25% decrease 2.8 3.2 0.25% increase (2.8 ) (3.2 ) Inflation rate 0.25% decrease (1.2 ) (1.4 ) 0.25% increase 1.3 1.4 Mortality rate One-year increase 5.1 5.7 Healthcare costs trend rate 1% decrease (1.2 ) (1.6 ) 1% increase 1.3 1.7 Estimated future benefit payments 2021 2020 Within one year 5 6 Between one and five years 21 22 More than five years 96 101 122 129 Average duration of pension obligations 2021 Years 2020 UK plan 19.0 19.0 US plans 9.0 9.3 US post-retirement plan 9.4 9.9 Other pension plans Philippines The Group maintains a further, immaterial, pension plan for employees in the Philippines which is accounted for as a defined benefit plan. At 31 December 2021, the net retirement benefit asset was $2m comprising plan assets of $9m and a defined benefit obligation of $7m. Plan assets comprise $7m domestic government securities and $2m domestic equity investments. Contributions in the year were $1m; the charge to the Group income statement and all other movements were less than $1m. Key assumptions used in the valuation are the discount rate of 5.0% and the rate of salary increases of 7.0% (after 2022). The weighted average duration of liabilities is 13 years; estimated future benefit payments are less than $1m in all years. Defined contribution schemes 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.​​​​​​​

Share-based payments

Share-based payments	12 Months Ended
	Dec. 31, 2021
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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. 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: Executive Directors, and other eligible employees, are granted share awards containing performance-based vesting 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. 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, 31,234 (2020: 36,298, 2019: nil) shares were purchased by participating employees. Matching shares were awarded for the first cycle in 2021 and will vest after 12 months. The total fair value of the Colleague Share Plan is not significant. More detailed information on the performance measures for awards to Executive Directors is shown in the Directors’ Remuneration Report on pages 104 to 125. Costs relating to share-based payment transactions 2021 2020 2019 Equity-settled Operating profit before System Fund and exceptional items 26 19 28 Operating exceptional items – – 1 System Fund 13 11 12 39 30 41 Cash-settled Operating profit before System Fund and exceptional items 2 2 2 41 32 43 No consideration was received in respect of ordinary shares issued under option schemes during 2021, 2020 or 2019. The Group uses separate option pricing models and assumptions depending on the plan. APP LTIP Monte Carlo Simulation and Binomial valuation model Binomial valuation model 2021 2020 2019 2021 2020 2019 Weighted average share price (pence) 5,00 3,771 4,597 4,98 3,450. 4,850 Expected dividend yield 1.11% 1.48% 2.16% Risk-free interest rate 0.09% 0.02% 0.72% Volatility a 43% 33% 19% Term (years) 1.5 3.0 3.0 3.0 3.0 3.0 Movements in the awards outstanding under the schemes are as follows: APP LTIP Number of shares Performance-related Restricted stock units Outstanding at 1 January 2019 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 Granted 90 281 442 Vested (147 ) (70 ) (391 ) Lapsed or cancelled (8 ) (153 ) (122 ) Outstanding at 31 December 2021 348 872 1,350 Fair value of awards granted during the year (cents) 2021 6,888 4,676 6,559 2020 4,965 2,473 4,397 2019 5,888 4,985 5,862 Weighted average remaining contract life (years) At 31 December 2021 0.5 1.2 1.2 At 31 December 2020 1.0 1.4 1.3 At 31 December 2019 1.1 1.3 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 5,081.2 4,874.5 4,781.0 4,399.0 5,336.0

Equity

Equity	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Equity	29. Equity Equity share capital Number Nominal value $m Share premium $m Equity share capital $m Allotted, called up and fully paid At 1 January 2019 (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 Exchange adjustments – – (2) (2 ) At 31 December 2021 (ordinary shares of 20 340 399 187 53 101 154 The authority given to the Company at the AGM held on 7 May 2021 to purchase its own shares was still valid at 31 December 2021. A resolution to renew the authority will be put to shareholders at the AGM on 6 May 2022. 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 19 17 21 Shares held by employee share trusts Number of shares millions Carrying value $m Market value $m 31 December 2021 0.9 21.7 57.3 31 December 2020 0.1 1.4 3.1 31 December 2019 0.1 4.9 9.6 Treasury shares During 2021, 1.4m (2020: 0.6m, 2019: 0.8m) treasury shares were transferred to the employee share trusts. At 31 December 2021, 3.7m shares (2020: 5.1m, 2019: 5.7m) with a nominal value of $1.0m (2020: $1.4m, 2019: $1.6m) were held as treasury shares. Cash flow hedge reserves Cash flow hedge reserves Cash flow hedge reserve $m Cost of hedging reserve $m Total $m At 1 January 2019 (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) Costs of hedging deferred and recognised in other comprehensive income – 2 2 Change in fair value of currency swaps recognised in other comprehensive income (62) – (62) Reclassified from other comprehensive income to profit or loss – included in financial expenses 96 – 96 Deferred tax (7) – (7) At 31 December 2021 16 (11 ) 5 Amounts reclassified from other comprehensive income to financial expenses comprise $15m (2020: $9m, 2019: $8m) net interest payable on the currency swaps and an exchange loss of $81m (2020: $22m gain, 2019: $30m loss) which offsets a corresponding gain or loss on the hedged bonds.

Capital and other commitments

Capital and other commitments	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Capital and other commitments	30. Capital and other commitments 2021 2020 Contracts placed for expenditure not provided for in the Group Financial Statements Property, plant and equipment 13 17 Intangible assets 4 2 17 19 The Group has also committed to invest a further $6m (2020: $6m) in one of its associates.

Contingencies and guarantees

Contingencies and guarantees	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Contingencies and guarantees	31. Contingencies and guarantees Security incidents In 2016, the Group was notified of data security incidents. Two lawsuits related to these have been settled in full. A further claim, filed in 2017, remains open. There continues to be uncertainty around the timing of the legal process; accordingly 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, alleging a breach of the reservation system previously used by Kimpton. There continues to be uncertainty around the timing of the legal process; accordingly 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 such disputes in the EMEAA region are expected to be resolved in early 2022. 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 2021, there were guarantees of up to $69m in place (2020: $56m). During 2020 and 2021, the underlying mortgage loans were subject to periods of forbearance, deferring debt service payments; and/or, in the case of several loans, were modified to be interest only through a given time period. The largest guarantee is $21m and the underlying loan matures in 2029. The underlying managed hotel has been subject to forbearance agreements and, as at 31 December 2021, the covenant test related to the loan is met. The possibility of a payment under the guarantee is currently considered to be not probable although uncertainty remains as to the continued impact of the pandemic. Should the Group fund any amount under the guarantee, there is a cross-indemnity that the Group would seek to pursue for the other parties’ share. Other At 31 December 2021, the Group had outstanding letters of credit of $45m (2020: $43m) 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. In 2020, the Group 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, 2021
Text Block [Abstract]
Related party disclosures	32. Related party disclosures 2021 $m 2020 2019 $m Total compensation of key management personnel Short-term employment benefits 19.3 10.5 15.8 Contributions to defined contribution pension plans 0.5 0.3 0.5 Equity compensation benefits a 8.1 2.3 12.1 27.9 13.1 28.4 a As measured in accordance with IFRS 2 ‘Share-based Payment’. There were no other transactions with key management personnel during the years ended 31 December 2021, 2020 or 2019. Key management personnel comprises the Board and Executive Committee. 2021 $m 2020 2019 $m Associates Fee revenue from associates 3 1 10 Amounts owed by associates 11 11 3 Amounts owed to associates – (4 ) (4) The Group has given a guarantee of $12m (2020: $12m) against the bank loan of one associate (see note 31) and has a performance guarantee with a maximum exposure remaining of $10m (2020: $10m) for another associate. 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 (2020: $237m) are offset in accordance with the provisions of IAS 32 ‘Financial Instruments: Presentation’ and presented net in the Group statement of financial position. Interest payable and receivable under the loans is equivalent (average interest rate of 0.9% in 2021 (2020: 0.8%)) and presented net in the Group income statement. $18m was provided in 2021 in relation to settlement of a commercial dispute regarding owner returns during the pandemic (see note 6).

System Fund

System Fund	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
System Fund	33. System Fund System Fund revenues comprise: 2021 $m 2020 2019 $m Assessment fees and contributions received from hotels 727 490 1,036 Loyalty programme revenues, net of the cost of point redemptions 201 275 337 928 765 1,373 System Fund expenses include: 2021 $m 2020 2019 $m Marketing 147 109 461 Payroll costs (note 4) 304 242 313 Depreciation and amortisation 94 62 54 Impairment (reversal)/loss on financial assets (note 18) (6) 24 12 Other impairment (reversals)/charges (3) 41 –

Group companies

Group companies	12 Months Ended
	Dec. 31, 2021
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 2021 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) Alpha Kimball Hotel, LLC (k) 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) Compañia Inter-Continental De Hoteles El Salvador SA (n) Crowne Plaza, LLC (k) Cumberland Akers Hotel, LLC (k) Dunwoody Operations, LLC (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. Soaltee Management Company Ltd. (ac) HI Sugarloaf, LLC (ci) Hale International Ltd. (v) HC International Holdings, Inc. (w) HH France Holdings SAS (x) HH Hotels (EMEA) B.V. (p) HH Hotels (Romania) SRL (y) HIM (Aruba) NV (z) Hoft Properties, LLC (k) Holiday Hospitality Franchising, LLC (k) Holiday Inn Mexicana S.A. de C.V. (ab) Holiday Inns (China) Ltd. (ac) Holiday Inns (Courtalin) Holding SAS (x) Holiday Inns (Courtalin) SAS (x) Holiday Inns (England) Limited (cy) 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) Limited (ac) Holiday Inns (UK), Inc. (l) Holiday Inns Crowne Plaza (Hong Kong), Inc. (l) Holiday Inns Holdings (Australia) Pty Limited (aa) Holiday Inns Inc. (k) Holiday Inns Investment (Nepal) Limited (ac) Holiday Inns of America (UK) Limited (cb) 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 Hotelbetriebsführungs GmbH (ae) IC Hotels Management (Portugal) Unipessoal, Lda (af) IC International Hotels Limited Liability Company (ag) IHC Arabia for Management, LLC (u) IHC Buckhead, LLC (ci) IHC Edinburgh (Holdings) (cy) IHC Hopkins (Holdings) Corp. (k) IHC Hotel Limited (n) IHC Inter-Continental (Holdings) Corp. (k) IHC London (Holdings) (n) IHC May Fair (Holdings) Limited (cb) IHC May Fair Hotel Limited (n) IHC M-H IHC Overseas (U.K.) Limited (n) IHC UK (Holdings) Limited (cy) IHC United States (Holdings) Corp. (b) (k) IHC Willard (Holdings) Corp. (k) IHG (Marseille) SAS (x) IHG (Myanmar) Limited (ah) IHG (Thailand) Limited (bu) IHG Amsterdam Management BV (p) IHG Bangkok Ltd. (v) IHG Brasil Administracao de Hoteis e Servicos Ltda (ak) IHG Civ Holding Main Fund, LLC (k) IHG Commissions 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) I HG Hotels Nigeria Limited 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 (cf) 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) (cy) InterContinental (PB) 1 (n) InterContinental (PB) 3 Limited (n) InterContinental Brasil Administracao de Hoteis Ltda (q) Intercontinental D.C. Operating Corp. (k) Inter-Continental Florida Investment Corp. (k) Inter-Continental Florida Partner Corp. (k) InterContinental Gestion Hotelera SLU (by) Intercontinental 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) Intercontinental 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) SAU (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 InterContinental Hotels Nevada Corporation (ck) InterContinental Hotels of San Francisco Inc. (k) Intercontinental 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 (aj) KG Gift Card Inc. (aj) KG Liability, LLC (k) KG Technology, LLC (k) KHRG 851, LLC (k) KHRG Aertson, LLC (k) KHRG Allegro, LLC (k) KHRG Argyle, LLC (k) KHRG Atlanta Midtown, 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 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) 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 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 (ct) 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 (cy) Semiramis for training Hotels 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 (cy) 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) S PHC Management Ltd 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 (n) 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 Company Limited (bk) Wotton House Hotel OpCo Limited (n) WY BLL Owner, LLC (k) 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 (73.99%) (c) (j) (cu) Sustainable Luxury Hospitality (Thailand) Limited (73.99%) (c) (j) (cu) Sustainable Luxury Management (Thailand) Limited (49%) (c) (j) (cu) Sustainable Luxury Operations (Thailand) Ltd. (99.99%) (j) (cu) Universal de Hoteles SA (99.99%) (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, Sociedad de Responsabilidad Limitada de Capital Variable (50%) (h) (cg) 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) (bz) 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 another 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) 3 411 Silverside Road, T atnall Building #104, Wilmington, DE 19810, US A (l) 205 Powell Place, 37027 Brentwood, TN 37027, USA (m) Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (n) Broadwater Park, Denham, Buckinghamshire, UB9 5RH, 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) Level 6, Akaria Plaza, North Wing, Gate D, Olaya Street, PO Box 93228, Riyahd 1148, KSA (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 (y) Bucharest, 1st District, 50-52 (z) 230 J E Irausquin Boulevard, Palm Beach, Aruba (aa) Level 11, 20 Bond Street, Sydney NSW 2000, Australia (ab) Ontario # 1010, Col. Providencia, Guadalajara, Jalisco CP44630, Mexico (ac) Level 54, Hopewell Centre, 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 Haliain Street, Unit #1, Level 8, Uniteam Marine Office Building, Sanchuang Township, Yangon, Myanmar (ai) 230 Victoria Street, #13-00 (aj) 4640 Admiralty Way, 5th Floor, Marina del Rey, CA 90292, USA (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, 55 Shortland Street, Auckland Central, Auckland 1010, New Zealand (ao) 1, Murtala Muhammed Drive, Ikoyi, Lagos, Nigeria (ap) Central Office Park Unit 4, 257 Jean Avenue, Centurion 0157, South Africa (aq) 11th Floor, Building No. 10, Tower C, DLF Phase-II, (ar) 20th Floor, Toranomon Kotoshira Tower, 2-8, 1-chom, Minato-ku, (as) 2 Wisconsin Circle #700, Chevy Chase, MD, 20815, USA (at) 1052 Budapest, Apáczai Csere Jánus u. 12-14A, (au) Budapester Str. 2, 10787 Berlin, Germany (av) Konigsallee 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 Huayanshiqiao 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) Juris Tax Services Ltd. Level 12, NeX Teracom Tower II, Ebene, Mauritius (bh) Menara Imperium 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) 21 Engineer Lane, Gibraltar, GX11 1AA, Gibraltar (bl) Suite 2500, 1000 de La Gauchetiere St. West, Montreal C H3B OA2, 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, (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) B-11515 (ca) Carr Hospitality, LLC, 1455 Pennsylvania Avenue, NW, Suite 100, Washington, DC 20004, USA (cb) Two Snowhill, Snow Hill, Queensway, Birmingham B4 6GA, UK (cc) Krunska 73, Beograd, 11000, Serbia (cd) Moreno 809 2 Piso, Buenos Aires, Argentina (ce) Bulevar Svetog Petra Cetinjskog 149 – 81000 Podgorica, Montenegro (cf) Bernard Monteagudo 201, 15076, Lima, Peru (cg) Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de Mexico, 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, 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) 95 Blvd. Berthier, 75017 Paris, France (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) 5 Temple Square, Temple Street, Liverpool, L2 5RH (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

Accounting Policies (Policies)

Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [line items]
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 UK-adopted UK-adopted UK-adopted UK-adopted
Going Concern	Going concern The resilience of the Group’s fee-based pre-pandemic As at 31 December 2021 the Group had total liquidity of $2,655m, comprising $1,350m of undrawn bank facilities and $1,305m of cash and cash equivalents (net of overdrafts and restricted cash). In March 2021 the Group used cash reserves to repay £600m commercial paper under the UK’s Covid Corporate Financing Facility (‘CCFF’). In 2020, the Group agreed amendments of existing covenants on its syndicated and bilateral revolving credit facilities (the ‘ bank facilities’) until December 2022 as set out in note 24. A period of 18 months has been used, from 1 January 2022 to 30 June 2023, to complete the going concern assessment. 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 continued improvement in demand as travel restrictions are reduced, with RevPAR assumed to reach greater than 90% of 2019 levels in 2023. The only debt maturity in the period under consideration is the £173m 3.875% November 2022 bond which is assumed to be repaid with cash on maturity. Under this scenario, the bank facilities remain undrawn. The principal risks and uncertainties which could be applicable have been considered and are able to be absorbed within the $400m liquidity covenant and amended covenant requirements. A large number of the Group’s principal risks, for example macro external factors or preferred brands and loyalty, would result in an impact on RevPAR which is one of the sensitivities assessed against the headroom available in the Base Case. Climate risks are not considered to have a significant impact over the 18-month one-off The Directors have also reviewed a ‘Downside Case’ which is based on current external market downside forecasts with RevPAR growth reduced by 8% in 2022 in comparison to the Base Case followed by similar growth rates to the Base Case in 2023. The Directors have also reviewed a ‘Severe Downside Case’ which is based on a severe but plausible scenario. This assumes that the performance during 2022 continues without further recovery on 2021 levels with RevPAR remaining at 70% of 2019 levels, and then with recovery in 2023. The assumptions used in the going concern assessment are consistent with those used in the viability assessment. Under the Downside Case and Severe Downside Case, the bank facilities remain undrawn. Under the Severe Downside scenario, there is limited headroom to the covenants at 30 June 2023 to absorb additional risks. However, based on experience in 2020, the Directors reviewed a number of actions, such as reductions in bonuses and other discretionary spend, creating substantial additional headroom. After these actions are taken, the principal risks and uncertainties which could be applicable can be absorbed within the amended covenant requirements. In the Severe Downside Case, the Group has substantial levels of existing cash reserves available (approximately $1bn at 30 June 2023) 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, 31 December 2022 and 30 June 2023 (the last day of the assessment period), have been considered as part of the Base Case, Downside Case and Severe Downside Case scenarios. However, as the bank facilities are unlikely to be drawn even in a scenario significantly worse than the Severe Downside scenario, the Group does not need to rely on the additional liquidity provided by the bank facilities to remain a going concern. 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, however the going concern conclusion is not dependent on this expectation. The bank facilities mature in September 2023, outside the period considered by the going concern assessment and it has been assumed that these bank facilities are renewed as they mature. However, as explained above, the going concern conclusion is not dependent on the bank facilities. 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 2023 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.
Presentational currency	Presentational currency The Consolidated Financial Statements are presented in millions of US dollars reflecting the profile of the Group’s revenue and operating profit which are primarily generated in US dollars or US dollar-linked currencies. In the Consolidated Financial Statements, equity share capital, the capital redemption reserve and shares held by employee share trusts are translated into US dollars at the relevant rate 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 significant 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. In prior years, impairment of non-current 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 or reduced 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-pandemic pre-Covid Actuarial gains and losses would correspondingly adjust the amount of System Fund revenues recognised and deferred revenue in the Group statement of financial position. Expected credit losses Although cash collection from owners has improved since 2020, the proportion of older debt is higher than in periods prior to the pandemic. There also remains a risk of reduced owner liquidity. These factors, taken together with the continued uncertainties on the pace and scale of market recovery, result in expected credit losses continuing to be a significant estimate. The provision equates to 25% of gross debt, with each one percentage point change resulting in a $5m change to the provision. If historical evidence was applied to all owner groups (rather than by reference to other sources of data, see page 155), the provision would reduce by $16m; alternatively a 10% collection rate of amounts over 270 days would reduce the provision by $9m.
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 Within the Group’s subsidiaries, transactions in foreign currencies are translated to the subsidiary’s 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 subsidiary’s functional currency at the relevant rates of exchange ruling on the last day of the period. On consolidation: • The assets and liabilities of foreign operations, including goodwill, of the Group’s subsidiaries with a functional currency other than US dollars 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 to the currency translation reserve; and • Exchange differences arising from the translation of borrowings that are designated as a hedge against a net investment in a foreign operation are taken to the currency translation reserve. The Group treats specific intercompany loan balances, which are not intended to be repaid in the foreseeable future, as part of its net investment. 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 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 within Central revenue as earned. This insurance revenue is outside the scope of IFRS 15. Deferred revenue Deferred revenue is recognised when payment is received before the related performance obligation is satisfied. 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 , 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.
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. Government grants which are unrelated to costs are presented within other operating income.
Financial income and expenses	Financial income and expenses 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 Group statement of cash flows.
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; the tax effect of exceptional items is also presented as exceptional. In determining whether an event or transaction is exceptional, management considers quantitative as well as qualitative factors. All exceptional items are subject to review by the Audit Committee. Examples of exceptional items that meet this
Earnings per share	Earnings per share Basic earnings or loss 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 earnings or loss per ordinary share is calculated by adjusting basic earnings or loss per ordinary share to reflect the notional exercise of the weighted average number of dilutive ordinary share awards outstanding during the year.
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 156 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 and deferred purchase consideration reduce the respective balance sheet liability. In respect of contingent purchase consideration, the portion of each payment relating to its original estimate of fair value 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 operati ng ac tivit i es 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. Brands are 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 eight 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. Substantially all software is internally generated; amounts capitalised include internal and third-party labour and consultancy costs. Costs incurred in the research phase before the above criteria are met are expensed. Configuration and customisation costs relating to cloud computing arrangements that do not result in recognition of an intangible asset 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 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 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. 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.
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 significant 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 or amortisation, 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 as they mainly comprise strategic investments in entities that own hotels which the Group manages. Changes in the value of equity investments classified as FVOCI are recognised within gains or losses on equity instruments classified as fair value through other comprehensive income in the Group statement of comprehensive income 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 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 151. Trade receivables are non-interest-bearing 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. Where the historical experience is not relevant to defined owner groups, for example those with payment plans, the expected lifetime losses are calculated by reference to other sources of data. 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 and cash equivalents comprise short-term deposits, money market funds and repurchase agreements that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. They generally have an original maturity of three months or less. 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
Derivative financial instruments and hedging	Derivative financial instruments and hedging Derivatives are initially recognised and subsequently measured at fair value. The subsequent accounting treatment depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. 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 within financial income or expenses 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 as presented within the Group statement of cash flows includes interest paid on the Group’s bonds and 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 cash flow hedge reserve s 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 the relevant foreign operation is sold, at which point they are reclassified to the Group income statement as part of the gain or loss on disposal.
Deferred compensation plan	Deferred compensation plan 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 related assets and liabilities are recognised on the balance sheet. 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.
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 re-measured 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	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
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 assets are measured at fair value and plan liabilities are measured on an actuarial basis using the projected unit credit method, discounted at an interest rate equivalent to the current rate of return on a high-quality corporate bond of equivalent currency and term to the plan liabilities. The difference between the value of plan assets and liabilities at the period-end wind-up. The service cost of providing pension benefits to employees, together with the net interest expense or income for the year, is charged to the Group income statement within administrative expenses. Net interest is calculated by applying the discount rate to the net defined benefit asset or liability, after any asset restriction. Past service costs and gains, which are the change in the present value of the defined benefit obligation for employee service in prior periods resulting from plan amendments, are recognised immediately 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.
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, a 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.
Assets and liabilities 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.
Equity share capital and reserves	Equity share capital and reserves Equity share capital Equity share capital includes the total net proceeds (both nominal value and share premium) on issue of the Company’s equity share capital. Share premium represents the amount of proceeds received for shares in excess of their nominal value. Capital redemption reserve The capital redemption 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 Shares held by employee share trusts comprise ordinary shares held by employee share trusts. Other reserves Other reserves comprise 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 US dollars in 2008, this reserve also includes exchange differences arising on retranslation to period-end Fair value reserve The fair value reserve comprises movements in the value of financial assets measured at fair value through other comprehensive income. Cash flow hedge reserves The cash flow hedge reserves comprise: • Cash flow hedge reserve: 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; and • Cost of hedging reserve: the gain or loss which is excluded from the designated hedging instrument relating to the foreign currency basis spread of currency swaps. Currency translation reserve The currency translation reserve comprises 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. Non-controlling A non-controlling
Share-based payments	Share-based payments The cost of equity-settled share-based payment 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 share-based payment 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
New accounting standards	New accounting standards Adoption of new accounting standards The Group has applied the requirements of Interest Rate Benchmark Reform – Phase 2 – Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. The amendments provide additional guidance on the impact of new interest rate benchmarks on certain hedge relationships and on the measurement of certain financial assets and financial liabilities. The contractual cash flows of the Group’s derivatives are unchanged and there is no change in the Group’s risk management strategy or defined hedge accounting relationships. Valuing the Group’s derivatives within hedge relationships (see note 24) using overnight index swap (‘OIS’) rates instead of interbank rates does not have a material impact on the carrying amount of derivative financial liabilities or amounts recognised in the cash flow hedge reserve at 31 December 2021. In addition, the Group has applied the amendments to IFRS 16 – Covid-19
New standards issued but not yet effective	New standards issued but not yet effective From 1 January 2022, the Group will 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. From 1 January 2023, the Group will apply the amendments to: • IAS 1 and IFRS Practice Statement 2 – Disclosure of Accounting Policies; • IAS 8 – Definition of Accounting Estimates; and • IAS 12 – Deferred Tax related to Assets and Liabilities arising from a Single Transaction. There is no anticipated material impact from these amendments on the Group’s reported financial performance or position. The effective date for the amendment to IAS 1 – Classification of Liabilities as Current or Non-Current 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.

Segmental information (Tables)

Segmental information (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Information by Reportable Segment	The Group has four reportable segments reflecting its geographical regions (Americas, EMEAA, Greater China) and its Central functions. 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 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 ‘Operating Segments’. 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 or losses on contingent purchase consideration and income taxes are managed on a Group basis and are not allocated to reportable segments. Revenue 2021 2020 2019 Year ended 31 December $m $m $m Americas 774 512 1,040 EMEAA 303 221 723 Greater China 116 77 135 Central 197 182 185 Revenue from reportable segments 1,390 992 2,083 System Fund revenues 928 765 1,373 Reimbursement of costs 589 637 1,171 Total revenue 2,907 2,394 4,627 Profit/(loss) 2021 2020 2019 Year ended 31 December $m $m $m Americas 559 296 700 EMEAA 5 (50 ) 217 Greater China 58 35 73 Central (88 ) (62 ) (125 ) Operating profit from reportable segments 534 219 865 System Fund (11 ) (102 ) (49 ) Operating exceptional items (note 6) (29 ) (270 ) (186 ) Operating profit/(loss) 494 (153 ) 630 Net financial expenses (139 ) (140 ) (115 ) Fair value gains on contingent purchase consideration 6 13 27 Profit/(loss) before tax 361 (280 ) 542 Tax (96 ) 20 (156 ) Profit/(loss) for the year 265 (260 ) 386 Operating profit from reportable segments includes the following, which are included in other operating income in the Group income statement: • In 2021, $5m government grant income relating to the EMEAA region; • In 2020, $4m business interruption insurance proceeds and $4m favourable litigation settlement, both in the Americas region, and $3m gain on disposal of hotel assets in the region • In 2019, $10m business interruption insurance proceeds relating to the Americas region. Non-cash Year ended 31 December 2021 Americas $m EMEAA $m Greater China $m Central $m Group $m Depreciation and amortisation a 30 18 6 44 98 Equity-settled share-based payments cost 8 4 3 11 26 Share of losses of associates 7 1 – – 8 Year ended 31 December 2020 Americas EMEAA Greater Central Group Depreciation and amortisation a 41 21 6 42 110 Equity-settled 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 Equity-settled share-based payments cost 9 4 2 13 28 Share of losses/(gains) of associates and joint ventures 9 (6) – – 3 a Included in the $98m (2020: $110m, 2019: $116m) of depreciation and amortisation is $20m (2020: $29m, 2019: $32m) relating to cost of sales in owned, leased and managed lease hotels, and $78m (2020: $81m, 2019: $84m) relating to other assets. A further $94m (2020: $62m, 2019: $54m) of depreciation and amortisation was recorded within System Fund expenses. Capital expenditure Year ended 31 December 2021 Americas EMEAA Greater China Central Group Capital expenditure per management reporting 35 25 1 39 100 Contract acquisition costs (32) (10) (1) – (43) Timing differences and other adjustments 3 (5) – 4 2 Additions per the Group Financial Statements 6 10 – 43 59 Comprising additions to: Goodwill and other intangible assets 1 – – 32 33 Property, plant and equipment 1 5 – 11 17 Investment in associates and joint ventures 4 – – – 4 Other financial assets – 5 – – 5 6 10 – 43 59 Year ended 31 December 2020 Americas EMEAA Greater 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
Summary of Geographical Information	Geographical information Year ended 31 December 2021 2020 2019 Revenue United Kingdom 142 77 265 United States 1,263 1,067 1,957 Rest of World 574 485 1,032 1,979 1,629 3,254 System Fund (note 33) 928 765 1,373 2,907 2,394 4,627 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 2021 2020 Non-current United Kingdom 64 72 United States 1,346 1,487 Rest of World 661 700 2,071 2,259

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Group Revenue Disaggregated By Type of Revenue Stream and By Reportable Segment	Year ended 31 December 2021 Americas $m EMEAA $m Greater China $m Central $m Group $m Franchise and base management fees 683 120 91 – 894 Incentive management fees 8 29 25 – 62 Central revenue – – – 197 197 Revenue from fee business 691 149 116 197 1,153 Revenue from owned, leased and managed lease hotels 83 154 – – 237 774 303 116 197 1,390 System Fund revenues (note 33) 928 Reimbursement of costs 589 Total revenue 2,907 Year ended 31 December 2020 Americas EMEAA Greater $m 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 $m Central Group $m 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
Summary of Information About Trade Receivables, Contract Assets, and Deferred Revenue	2021 2020 Trade receivables (note 18) 399 309 Contract assets 346 336 Deferred revenue (1,613 ) (1,569 )
Summary of Information About Contract Assets	2021 2020 At 1 January 336 334 Additions 45 74 Recognised as a deduction to revenue (35 ) (25 ) Impairment charges – (53 ) Repayments (1 ) – Exchange and other adjustments 1 6 At 31 December 346 336 Analysed as: Current 30 25 Non-current 316 311 346 336
Summary of Changes in Deferred Revenue	Loyalty programme $m Other co-brand fees $m Application & re-licensing $m Other $m Total $m At 1 January 2020 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 Increase in deferred revenue 384 – 19 45 448 Recognised as revenue (337 ) (11 ) (22 ) (35 ) (405 ) Exchange and other adjustments – – – 1 1 At 31 December 2021 1,292 44 163 114 1,613 Analysed as: Current 535 11 21 50 617 Non-current 757 33 142 64 996 1,292 44 163 114 1,613 At 31 December 2020: Current 376 11 22 43 452 Non-current 869 44 144 60 1,117 1,245 55 166 103 1,569
Amounts Received and Not Yet Recognised Relating to Performance Obligations	Amounts received and not yet recognised relating to performance obligations that were unsatisfied at the year end are as follows: 2021 2020 Loyalty and co-brand Other Total Loyalty and co-brand Other Total Expected timing of recognition Less than one year 546 71 617 387 65 452 Between one and two years 406 45 451 313 40 353 Between two and three years 155 33 188 249 29 278 Between three and four years 98 25 123 176 24 200 Between four and five years 53 22 75 73 22 95 More than five years 78 81 159 102 89 191 1,336 277 1,613 1,300 269 1,569
Movements in Contract Costs, Typically Developer Commissions	2021 2020 At 1 January 75 72 Costs incurred 11 11 Amortisation (9 ) (9 ) Exchange and other adjustments – 1 At 31 December 77 75 Analysed as: Current 5 5 Non-current 72 70 77 75

Staff costs and Directors' re_2

Staff costs and Directors' remuneration (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Staff Costs	2021 2020 2019 Staff costs Wages and salaries 1,315 1,233 1,982 Social security costs 86 86 131 Pension and other post-retirement benefits: Defined benefit plans (note 27) 2 3 3 Defined contribution plans 41 36 64 1,444 1,358 2,180 Analysed as: Costs borne by IHG a 569 500 735 Costs borne by the System Fund b 304 242 313 Costs reimbursed 571 616 1,132 1,444 1,358 2,180
Summary of Average Number of Employees	2021 2020 2019 Monthly average number of employees, including part-time employees Employees whose costs are borne by IHG: Americas 1,481 1,931 2,170 EMEAA 2,808 4,088 5,227 Greater China 299 314 339 Central 1,425 1,813 1,900 6,013 8,146 9,636 Employees whose costs are borne by the System Fund 4,508 4,686 4,800 Employees whose costs are reimbursed 11,807 15,980 22,207 22,328 28,812 36,643
Summary of Director's Emoluments	2021 2020 2019 Directors’ remuneration Base salaries, fees, annual performance payments and benefits 8.4 4.2 6.4

Auditor's remuneration (Tables)

Auditor's remuneration (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Auditor's Remuneration Paid	2021 2020 2019 Audit of the Financial Statements 3.7 3.0 3.0 Audit of subsidiaries 3.4 3.3 3.2 Audit-related assurance services 0.2 0.2 0.2 Other assurance services a 0.7 1.1 1.3 Other non-audit – 0.1 0.1 8.0 7.7 7.8 a In 2020, excluded fees of $0.2m which had not been incurred as at 31 December 2020.

Exceptional items (Tables)

Exceptional items (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Exceptional Items [line items]
Summary of Exceptional Items	Note 2021 2020 2019 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 ) Acquisition and integration costs (d) – (6 ) (7 ) Litigation and commercial disputes (e) (25 ) (5 ) (28 ) (25 ) (30 ) (55 ) 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 (4 ) (19 ) – Contract assets 3 – (53 ) – (4 ) (226 ) (131 ) Operating exceptional items (29 ) (270 ) (186 ) Financial expenses (g) – (14 ) – Fair value gains on contingent purchase consideration (h) – 21 38 Exceptional items before tax (29 ) (263 ) (148 ) Tax on exceptional items (i) 3 52 20 Exceptional tax (j) 26 – – Tax 29 52 20 Operating exceptional items analysed as: Americas (22 ) (118 ) (62 ) EMEAA (7 ) (128 ) (109 ) Greater China – (5 ) – Central – (19 ) (15 ) (29 ) (270 ) (186 )
Summary of tax impacts on exceptional items	2021 2020 2019 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 – Acquisition and integration costs – – 1 – – – Litigation and commercial disputes – 4 – – – 6 Impairment loss on financial assets – – 4 2 – – Other impairment charges – 1 6 37 – 18 Financial expenses – – – 3 – – Fair value gains on contingent purchase consideration – – – (4 ) – (6 ) Adjustments in respect of prior years a (2 ) – – – – (2 ) (2 ) 5 14 38 4 16 Total current and deferred tax 3 52 20 a In 2021, relates to exceptional items recorded in 2014 which are undergoing tax audit (see page 171). In 2019, related to a 2014 disposal.
UK Portfolio [member]
Disclosure Of Exceptional Items [line items]
Summary of Exceptional Items	2021 2020 2019 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 )

Financial income and expenses (

Financial income and expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Financial Income and Expenses	2021 2020 2019 Financial income Financial income on deposits and money market funds 2 2 3 Interest income on loans and other assets 6 2 3 8 4 6 Financial expenses Interest expense on external borrowings 109 102 78 Interest expense on lease liabilities 29 37 41 Capitalised interest – (1 ) (5 ) Unwind of discount on deferred purchase consideration 1 1 1 Other charges 8 5 6 147 144 121 Analysed as: Financial expenses before exceptional items 147 130 121 Exceptional financial expenses (note 6) – 14 – 147 144 121

Tax (Tables)

Tax (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Tax on (loss)/Profit	Tax on profit/(loss) 2021 2020 2019 Current tax UK tax at 19.00%: Current period 1 – 5 Adjustments in respect of prior periods – (2 ) 13 1 (2 ) 18 Foreign tax: Current period 138 43 154 Benefit of tax reliefs on which no deferred tax previously recognised – (2 ) (2 ) Adjustments in respect of prior periods 4 (5 ) (11 ) 142 36 141 143 34 159 Deferred tax Origination and reversal of temporary differences (21 ) (35 ) 11 Changes in tax rates and tax laws (25 ) (8 ) 2 Adjustments to estimated recoverable deferred tax assets a 2 (14 ) (2 ) Reduction in deferred tax expense by previously unrecognised deferred tax assets – (1 ) – Adjustments in respect of prior periods (3 ) 4 (14 ) (47 ) (54 ) (3 ) Income tax charge/(credit) for the year 96 (20 ) 156 Analysed as tax relating to: Profit before exceptional items b 125 32 176 Exceptional items: Tax on exceptional items (note 6) (3 ) (52 ) (20 ) Exceptional tax (note 6) (26 ) – – 96 (20 ) 156 a Represents a reassessment of the recovery of deferred taxes in line with the Group’s profit forecasts. b Includes $115m (2020: $41m, 2019: $113m) in respect of US taxes.
Summary of Reconciliation of Tax Charge Including Gain on Disposal of Assets	Total a Before exceptional items b 2021 2020 2019 2021 2020 2019 Reconciliation of tax charge UK tax at standard rate 19.0 19.0 19.0 19.0 19.0 19.0 Tax credits (0.1 ) 0.5 (0.8 ) (0.1 ) (1.7 ) (0.6 ) System Fund c 0.4 (6.6 ) 1.1 (0.1 ) (1.1 ) (0.5 ) Impairment charges – – 1.7 – – – Other permanent differences 1.4 (4.2 ) 1.3 1.2 12.1 0.8 Non-recoverable d 3.5 (5.1 ) 3.2 3.1 16.9 2.4 Net effect of different rates of tax in overseas businesses e 6.8 (4.5 ) 6.7 6.9 18.9 5.5 Effect of changes in tax rates and tax laws f (7.0 ) 2.9 (0.4 ) – (9.6 ) (0.3 ) Reduction in current tax expense by previously unrecognised deferred tax assets (0.1 ) 0.7 (0.4 ) (0.1 ) (2.4 ) (0.3 ) Items on which deferred tax arose but where no deferred tax is recognised g 2.0 (1.9 ) – 1.3 5.1 – Effect of adjustments to estimated recoverable deferred tax assets h 0.5 5.1 (0.4 ) 0.4 (16.9 ) (0.3 ) Reduction in deferred tax expense by previously unrecognised deferred tax assets – 0.3 – – – – Adjustment to tax charge in respect of prior periods 0.2 0.9 (2.2 ) (0.4 ) (2.7 ) (1.9 ) 26.6 7.1 28.8 31.2 37.6 23.8 a Calculated in relation to total 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 a result of the material decrease in Group profitability. This meant that the Group was no longer able to obtain effective relief for withholding taxes incurred on its revenues and in respect of other taxes, primarily in the US and Singapore. e Before exceptional items and System Fund includes 6.7 percentage points (2020: 18.9 percentage points, 2019: 4.9 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 resulted in a large impact of BEAT, and the trading results in the year led to a higher proportion of the Group’s profit being taxed in the US. f In 2021, the UK Government enacted an increase to the UK rate of Corporation Tax from 19% to 25%. 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’s total effective rate of 7.1 percentage points. In 2020, the UK Government reversed a previously enacted drop to the UK rate of Corporation Tax, 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 In 2020, the Group simplified its Group structure which led 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: 2021 2020 2019 Profit Tax Rate % (Loss)/ Tax Rate % Profit Tax Rate % Group income statement 361 96 26.6 (280) (20) 7.1 542 156 28.8 Adjust for: Exceptional items (note 6) 29 29 263 52 148 20 System Fund 11 – 102 – 49 – 401 125 31.2 85 32 37.6 739 176 23.8
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: 2021 2020 2019 Current tax charge in the Group income statement (143 ) (34 ) (159 ) Current tax (charge)/credit in the Group statement of comprehensive income – (1 ) 2 Current tax credit taken directly to equity – – 4 Total current tax charge (143 ) (35 ) (153 ) Movements to tax contingencies a 4 (8 ) 3 Timing differences of cash tax paid and foreign exchange differences b 53 2 9 Tax paid per cash flow (86 ) (41 ) (141 ) a Tax contingency movements are included within the current tax charge but do not impact cash tax paid in the year. Settlements of tax contingencies are included within cash tax paid in the year but not recorded in the current year tax charge. b 2021 includes $20m of refunds in respect of earlier years, $12m of other receivables which have been allocated to payments that otherwise would have been due and $28m of payments due in 2022.
Summary of Deferred Tax	Deferred tax Property, plant, equipment and $m Other intangible assets $m Application fees $m Deferred gains on loan notes $m Associates $m Losses Employee $m Deferred Credit Contract Other short-term temporary differences $m Total $m At 1 January 2020 (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 Group income statement 15 – (2 ) – 2 21 4 6 (1 ) 4 (2 ) 47 Group statement of comprehensive income – – – – – 4 – – – – (15 ) (11 ) Group statement of changes in equity – – – – – – 2 – – – – 2 Exchange and other adjustments (1 ) – – – – (2 ) (1 ) – (1 ) (1 ) 4 (2 ) At 31 December 2021 (81 ) – 40 (34 ) (55 ) 84 39 48 20 (14 ) 7 54
Summary of Deferred Tax Balance After Offset of Assets and Liabilities and Analysis by Key Territory	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, and analysis of the most material territories as follows: 2021 2020 Deferred tax assets 147 113 Deferred tax liabilities (93 ) (95 ) 54 18 Analysed as: United Kingdom 127 103 United States (87 ) (89 ) Other 14 4 54 18
Summary of Unrecognised Deferred Tax Position	The total unrecognised deferred tax position is as follows: Gross Unrecognised deferred 2021 2020 2021 2020 $m $m $m $m Revenue losses 458 467 87 76 Capital losses 551 562 138 109 1,009 1,029 225 185 Tax credits 10 12 10 12 Other a 16 19 3 3 1,035 1,060 238 200 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 2021 2020 2021 2020 $m $m $m $m Expiry date 2021 – 33 – 8 2022 10 11 3 3 2023 2 2 – – 2024 4 5 1 1 2025 100 110 25 26 2026 13 1 2 – 2027 – 3 – 1 2028 6 7 2 2 After 2028 12 17 11 15

Dividends (Tables)

Dividends (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Dividends Paid	2021 2020 2019 cents per share $m cents per share $m cents per share $m Paid during the year Final (declared for previous year) – – – – 78.1 139 Interim – – – – 39.9 72 Special (note 29) – – – – 262.1 510 – – – – 380.1 721

Earnings_(loss) per ordinary _2

Earnings/(loss) per ordinary share (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Earnings/(loss) per ordinary share	2021 2020 2019 Basic earnings/(loss) per ordinary share Profit/(loss) available for equity holders ($m) 266 (260 ) 385 Basic weighted average number of ordinary shares (millions) 183 182 183 Basic earnings/(loss) per ordinary share (cents) 145 ( 142. ) 210 Diluted earnings/(loss) per ordinary share Profit/(loss) available for equity holders ($m) 266 (260 ) 385 Diluted weighted average number of ordinary shares (millions) 184 182 184 Diluted earnings/(loss) per ordinary share (cents) 144. ( 142 ) 209 Diluted weighted average number of ordinary shares is calculated as: Basic weighted average number of ordinary shares (millions) 183 182 183 Dilutive potential ordinary shares (millions) 1 – 1 184 182 184

Acquisition of businesses (Tabl

Acquisition of businesses (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Cash Flows Relating to Acquisitions	Cash flows relating to acquisitions 2021 $m 2020 $m 2019 $m Cash paid on acquisition, including working capital settlement – – 299 Settlement of stamp duty liability – – 3 Less: cash and cash equivalents acquired – – (7 ) Less: working capital settlement received in year following acquisition – – (3 ) Net cash outflow arising on acquisitions – – 292

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Goodwill and Other Intangible Assets	Goodwill $m Brands $m Software $m Management agreements $m Other $m Total $m Cost At 1 January 2020 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 Additions – – 32 – 1 33 Disposals – – (40 ) – – (40 ) Exchange and other adjustments (5 ) – – – – (5 ) At 31 December 2021 532 439 878 122 26 1,997 Amortisation and impairment At 1 January 2020 (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 ) Provided – – (30 ) (1 ) (1 ) (32 ) System Fund expense – – (82 ) – (1 ) (83 ) Disposals – – 28 – – 28 Exchange and other adjustments – – 1 – – 1 At 31 December 2021 (191 ) – (485 ) (113 ) (13 ) (802 ) Net book value At 31 December 2021 341 439 393 9 13 1,195 At 31 December 2020 346 439 484 10 14 1,293 At 1 January 2020 339 439 524 59 15 1,376
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 At At At Analysed as: 1 January 2020 $m Exchange adjustments $m 31 December 2020 $m Exchange adjustments $m 31 December 2021 $m Goodwill $m Brands $m Americas (group of CGUs) 421 – 421 (2 ) 419 132 287 EMEAA (group of CGUs) 332 7 339 (2 ) 337 201 136 Greater China 25 – 25 (1 ) 24 8 16 778 7 785 (5 ) 780 341 439
Summary of Terminal Growth Rates and Discount Rates Used in Impairment Tests	The weighted average terminal growth rates and pre-tax 2021 2020 Terminal growth rate % Pre-tax discount rate % Terminal growth rate % Pre-tax discount rate % Americas 2.0 10.2 1.7 8.5 EMEAA 2.2 12.8 1.9 12.1 Greater China 2.5 12.6 2.5 13.3
Summary of recoverable amount is measured at fair value	Contracts were valued at the higher of value in use and fair value less costs of disposal, using discounted cash flow techniques. Where the recoverable amount was measured at fair value, this was categorised as a Level 3 fair value measurement. Management agreement portfolios Region Basis of recoverable amount Recoverable amount $m Long-term growth rate % Pre-tax discount rate % 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

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Property, Plant and Equipment	Land and buildings $m Fixtures, fittings and equipment $m Total $m Cost At 1 January 2020 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 Additions – 17 17 Fully depreciated assets written off – (7 ) (7 ) Disposals (103 ) (29 ) (132 ) Exchange and other adjustments – (4 ) (4 ) At 31 December 2021 105 299 404 Depreciation and impairment At 1 January 2020 (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 ) Provided (4 ) (27 ) (31 ) System Fund expense – (4 ) (4 ) Fully depreciated assets written off – 7 7 Disposals 66 21 87 Exchange and other adjustments – 3 3 At 31 December 2021 (53 ) (214 ) (267 ) Net book value At 31 December 2021 52 85 137 At 31 December 2020 93 108 201 At 1 January 2020 134 175 309

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Disclosure of quantitative information about right-of-use assets	Right-of-use Property $m Other $m Total $m Cost At 1 January 2020 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 Additions and other re-measurements 4 – 4 Terminations (6 ) (1 ) (7 ) Disposals (3 ) – (3 ) Exchange and other adjustments (5 ) – (5 ) At 31 December 2021 607 3 610 Depreciation and impairment At 1 January 2020 (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 ) Provided (26 ) (1 ) (27 ) System Fund expense (3 ) – (3 ) System Fund impairment reversal 3 – 3 Terminations 4 1 5 Disposals 1 – 1 Exchange and other adjustments 3 – 3 At 31 December 2021 (334 ) (2 ) (336 ) Net book value At 31 December 2021 273 1 274 At 31 December 2020 301 2 303 At 1 January 2020 487 3 490
Disclosure Of Lease Liabilities	The majority of the Group’s lease liabilities are discounted at incremental borrowing rates of up to 11%. The rate implicit in the InterContinental Boston lease was 9.7% and was derived from a valuation of the hotel at lease inception in 2006. 2021 $m 2020 $m Currency US dollars 374 385 Sterling 6 10 Euros 5 7 Other 34 48 419 450 Analysed as: Current 35 34 Non-current 384 416 419 450
Disclosure Of Lease Expenditure Recognised Explanatory	Amounts recognised in the Group income statement 2021 $m 2020 $m 2019 $m Depreciation of right-of-use 27 35 38 System Fund depreciation of right-of-use 3 4 5 Impairment charge – 16 32 System Fund impairment (reversal)/charge (3 ) 32 – Derecognition of right-of-use – (22 ) – Gain on lease termination – (30 ) – Expense relating to variable lease payments 31 7 58 Expense relating to short-term leases and low-value 1 2 3 Income from subleasing right-of-use (1 ) (1 ) (2 ) Recognised in operating profit/(loss) 58 43 134 Interest on lease liabilities 29 37 41 Total recognised in the Group income statement 87 80 175
Disclosure Of Detailed Information About Operating Sublease Payments Receivables Explanatory [Table Text Block]	Operating sublease payments receivable Less than 1 year $m Between 1 and 2 years $m Between 2 and 5 years $m Total 31 ecember 2 2 5 9

Investment in associates and _2

Investment in associates and joint ventures (Tables)	12 Months Ended
	Dec. 31, 2021
Statement [Line Items]
Investment in Associates and Joint Ventures	2021 $m 2020 $m Cost At 1 January 136 145 Additions 4 17 Share of losses (8 ) (14 ) System Fund share of losses (2 ) (1 ) Dividends and distributions – (7 ) Exchange and other adjustments 2 (4 ) At 31 December 132 136 Impairment At 1 January (55 ) (35 ) Charge for the year a – (23 ) Exchange and other adjustments – 3 At 31 December (55 ) (55 ) Net book value 77 81 Analysed as: Material associates 42 43 Other associates 35 38 a In 2020, the $23m impairment charge was presented net of $4m gain on related put option (see note 6).
Summary of Financial Information of Material Associate Investment	Summarised financial information in respect of the Barclay associate is set out below: 31 December 2021 $m 2020 $m Non-current 485 497 Current assets 38 32 Current liabilities (32 ) (19 ) Non-current (246 ) (247 ) Net assets 245 263 Group share of reported net assets at 19.9% 49 52 Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement (7 ) (9 ) Carrying amount 42 43 Year ended 31 December 2021 $m 2020 $m Revenue 42 16 Loss from continuing operations and total comprehensive loss for the year (24 ) (52 ) Group’s share of loss for the year, including the cost of funding owner returns (5 ) (13 )
Summarised Aggregated Financial Information for Individually Immaterial Associates and Joint Ventures	Associates Joint ventures 2021 $m 2020 $m 2019 $m 2021 $m 2020 $m 2019 $m (Losses)/profits from continuing operations and total comprehensive (loss)/income for the year (3 ) (3 ) 7 – 2 –

Other financial assets (Tables)

Other financial assets (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Other Financial Assets	2021 $m 2020 $m Equity securities 106 88 Restricted funds: Shortfall reserve deposit 6 9 Ring-fenced amounts to satisfy insurance claims: Cash 4 3 Money market funds 8 15 Bank accounts pledged as security 42 43 Other 1 3 61 73 Trade deposits and loans 8 8 175 169 Analysed as: Current 2 1 Non-current 173 168 175 169
Schedule of Movement in Provision for Impairment of Equity Securities	The methodology to calculate fair value and the sensitivities to the relevant significant unobservable inputs are detailed in note 25. The significant investments are as follows: 2021 2020 Fair value $m Dividend income $m Fair value $m Dividend income $m a Investment in entity which owns: InterContinental The Willard Washington DC 25 – 22 – InterContinental San Francisco 17 – 15 1 InterContinental Grand Stanford Hong Kong 35 – 27 – a Reported within other operating income in the Group income statement.
Schedule of Other Trade Deposits and Loans	2021 $m 2020 $m Trade deposits and loans: Gross and net balance with no significant increase in credit risk since initial recognition 6 4 Gross balance with a significant increase in credit risk since initial recognition 17 19 Provision for lifetime expected credit losses a (15 ) (15 ) a Comprises $6m and $9m (2020: $6m and $9m) relating to the Americas and EMEAA regions respectively.
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: 2021 $m 2020 $m Americas 66 72 EMEAA 67 64 Greater China 42 33 175 169

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Trade and Other Receivables	2021 $m 2020 $m Trade receivables a 399 309 Other receivables 102 129 Prepayments 73 76 574 514
Summary of Ageing of Trade and Other Receivables	2021 2020 Gross $m Credit loss allowance $m Net $m Gross $m Credit loss allowance $m Net $m Not past due 249 (2 ) 247 153 (1 ) 152 Past due 1 to 30 days 66 (5 ) 61 59 (2 ) 57 Past due 31 to 90 days 52 (7 ) 45 61 (6 ) 55 Past due 91 to 180 days 36 (9 ) 27 40 (7 ) 33 Past due 181 to 360 days 38 (21 ) 17 74 (62 ) 12 Past due more than 361 days 91 (89 ) 2 n/a n/a n/a 532 (133 ) 399 387 (78 ) 309
Summary of movement in allowance for expected lifetime credit losses of trade and other receivables	2021 $m 2020 $m Movement in the allowance for expected lifetime credit losses At 1 January (78 ) (18 ) Fully provided receivables reinstated (60 ) – Impairment loss a (4 ) (40 ) System Fund impairment reversal/(loss) 6 (24 ) Amounts written off 8 7 Exchange and other adjustments (5 ) (3 ) At 31 December (133 ) (78 ) a The impairment loss on financial assets disclosed on the face of the Group income statement also includes a gain of $4m (2020: loss of $48m) related to trade deposits and loans.
Summary of Maximum Exposure to Credit Risk for Trade and Other Receivables Excluding Prepayments by Geographic Region	2021 $m 2020 $m Americas 275 212 EMEAA 172 183 Greater China 54 43 501 438

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Cash and Cash Equivalents in the Statement of Cash Flows	2021 $m 2020 $m Cash at bank and in hand 124 104 Short-term deposits 301 358 Money market funds 1,025 892 Repurchase agreements – 321 Cash and cash equivalents as recorded in the Group statement of financial position 1,450 1,675 Bank overdrafts (note 22) (59 ) (51 ) Cash and cash equivalents as recorded in the Group statement of cash flows 1,391 1,624

Trade and other payables (Table

Trade and other payables (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Trade and Other Payables	2021 $m 2020 $m Current Trade payables 109 80 Other tax and social security payable 29 37 Other payables 119 146 Deferred purchase consideration (note 25) – 13 Accruals 322 190 579 466 Non-current Other payables 4 4 Deferred purchase consideration (note 25) 12 11 Contingent purchase consideration (note 25) 73 79 89 94

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Provisions Analysed as Current and Non-Current	Litigation and commercial disputes $m Insurance reserves $m Onerous contractual expenditure $m Other $m Total $m At 31 December 2020 12 36 8 4 60 Provided, of which $25m is recorded within exceptional items 25 13 – 2 40 Utilised (1 ) (10 ) – – (11 ) Released (2 ) – – – (2 ) Reclassification from trade and other payables 3 – – – 3 At 31 December 2021 37 39 8 6 90 Analysed as: Current 36 10 2 1 49 Non-current 1 29 6 5 41 37 39 8 6 90

Loans and other borrowings (Tab

Loans and other borrowings (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Loans and Other Borrowings	Maturity date Discount at issue % 2021 $m 2020 $m Current Bank overdrafts (note 19) n/a n/a 59 51 Commercial paper 16 March 2021 0.444 – 818 £173m 3.875 % bonds 2022 28 November 2022 1.213 233 – 292 869 Non-current £173m 3.875 2022 28 November 2022 1.213 – 235 € 1.625 2024 8 October 2024 0.437 565 611 £300m 3.75 2025 14 August 2025 0.986 408 413 £350m 2.125 2026 24 August 2026 0.550 473 479 € 2.125 % bonds 2027 15 May 2027 0.470 570 618 £400m 3.375 2028 8 October 2028 1.034 537 542 2,553 2,898 Total loans and other borrowings 2,845 3,767 Denominated in the following currencies: Sterling 1,652 2,490 US dollars 57 31 Euros 1,135 1,242 Other 1 4 2,845 3,767
Summary of Facilities Provided by Banks	2021 2020 Within 1 year $m Between 1 and 2 years $m Within 1 year $m Between 2 and 5 years $m Unutilised facilities Committed – 1,350 – 1,350 Uncommitted 50 – 50 –

Net debt (Tables)

Net debt (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Net Debt	2021 $m 2020 $m Cash and cash equivalents 1,450 1,675 Loans and other borrowings – current (292 ) (869 ) – non-current (2,553 ) (2,898 ) Lease liabilities – current (35 ) (34 ) – non-current (384 ) (416 ) Derivative financial instruments hedging debt values (note 24) (67 ) 13 Net debt (1,881 ) (2,529 ) Movement in net debt 2021 $m 2020 $m Net (decrease)/increase in cash and cash equivalents, net of overdrafts (236 ) 1,430 Add back financing cash flows in respect of other components of net debt: Principal element of lease payments 32 65 Issue of long-term bonds, including effect of currency swaps – (1,093 ) Repayment/(issue) of commercial paper 828 (738 ) Repayment of long-term bonds – 290 Decrease in other borrowings – 125 860 (1,351 ) Decrease in net debt arising from cash flows 624 79 Other movements: Lease liabilities (7 ) 144 Increase in accrued interest (1 ) (5 ) Disposals 3 19 Exchange and other adjustments 29 (101 ) 24 57 Decrease in net debt 648 136 Net debt at beginning of the year (2,529 ) (2,665 ) Net debt at end of the year (1,881 ) (2,529 )
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 $m Exchange adjustments $m Disposal $m Other $m a At 31 December 2021 $m Lease liabilities 450 (32 ) (3 ) (3 ) 7 419 £173m 3.875% bonds 2022 235 – (3 ) – 1 233 € 611 – (48 ) – 2 565 £300m 3.75% bonds 2025 413 – (5 ) – – 408 £350m 2.125% bonds 2026 479 – (6 ) – – 473 € 618 – (48 ) – – 570 £400m 3.375% bonds 2028 542 – (7 ) – 2 537 Commercial paper 818 (828 ) 13 – (3 ) – 4,166 (860 ) (107 ) (3 ) 9 3,205 Currency swaps 17 – – – 45 62 4,183 (860 ) (107 ) (3 ) 54 3,267 At 1 January 2020 $m Financing cash flows $m Exchange adjustments $m Disposal $m Other $m a,b At 31 December 2020 $m Unsecured bank loans 125 (125 ) – – – – Lease liabilities 680 (65 ) (2 ) (19 ) (144 ) 450 £173m 3.875% bonds 2022 528 (290 ) – – (3 ) 235 € – 585 26 – – 611 £300m 3.75% bonds 2025 399 – 13 – 1 413 £350m 2.125% bonds 2026 462 – 16 – 1 479 € 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 The change in value of currency swaps represents fair value movements. b Included $90m lease termination relating to InterContinental San Juan (see note 6).

Financial risk management and_2

Financial risk management and derivative financial instruments (Tables)	12 Months Ended
	Dec. 31, 2021
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 2021 2020 Put option None – 4 Currency swaps Cash flow hedge (62 ) (17 ) (62 ) (13 ) Analysed as: Non-current – 5 Non-current (62 ) (18 ) (62 ) (13 )
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% € 2.125% May 2027 Foreign exchange Cash flow € October 2020 £454m 2.7% € 1.625% October 2024 Foreign exchange Cash flow €
Summary of Interest and Foreign Exchange Risk Sensitivities	2021 $m 2020 $m 2019 $m Increase/(decrease) in profit before tax Sterling: US dollar exchange rate 5¢ fall 7.0 5.9 4.0 Euro: US dollar exchange rate 5¢ fall 0.2 0.3 (2.6 ) US dollar interest rates 1% increase 7.1 2.2 (1.6 ) Sterling interest rates 1% increase 5.2 12.9 0.6 Decrease in net liabilities Sterling: US dollar exchange rate 5¢ fall 29.1 30.2 39.9 Euro: US dollar exchange rate 5¢ fall 49.7 50.6 24.1 Sterling: euro exchange rate 5¢ fall 67.4 68.2 33.0
Summary of amended covenant test levels for syndicated and bilateral facilities	2019 and prior 30 June 2020 to 31 December 2021 30 June 2022 31 December 2022 30 June 2023 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 $400m n/a
Summary of covenant tests which are calculated on a frozen GAAP Basis	The measures used in the covenant tests are calculated on a frozen GAAP basis and do not align to the values reported by the Group as Non-GAAP 2021 2020 2019 Covenant EBITDA ($m) 601 272 897 Covenant net debt ($m) 1,801 2,375 2,241 Covenant interest payable ($m) 133 111 99 Leverage 3.00 8.73 2.50 Interest cover 4.52 2.45 9.06 Liquidity ($m) 2,655 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. 31 December 2021 Less than 1 year $m Between 1 and 2 years $m Between 2 and 5 years $m More than 5 years $m Total $m Non-derivative Bank overdrafts 59 – – – 59 £173m 3.875% bonds 2022 241 – – – 241 € 9 9 575 – 593 £300m 3.75% bonds 2025 15 15 435 – 465 £350m 2.125% bonds 2026 10 10 502 – 522 € 12 12 36 578 638 £400m 3.375% bonds 2028 18 18 55 575 666 Lease liabilities 58 49 123 3,212 3,442 Trade and other payables (excluding deferred and contingent purchase consideration) 550 2 1 2 555 Deferred and contingent purchase consideration – – 52 42 94 Derivative financial liabilities: Currency swaps hedging € 16 16 628 – 660 Currency swaps hedging € (9 ) (9 ) (575 ) – (593 ) Currency swaps hedging € 21 21 62 598 702 Currency swaps hedging € (12 ) (12 ) (36 ) (578 ) (638 ) 31 December 2020 Less than 1 year $m Between 1 and 2 years $m Between 2 and 5 years $m More than 5 years $m Total $m Non-derivative Bank overdrafts 51 – – – 51 £173m 3.875% bonds 2022 9 245 – – 254 € 10 10 634 – 654 £300m 3.75% bonds 2025 15 15 456 – 486 £350m 2.125% bonds 2026 10 10 31 488 539 € 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) 416 2 1 1 420 Deferred and contingent purchase consideration 13 5 13 81 112 Derivative financial liabilities: Currency swaps hedging € 16 16 652 – 684 Currency swaps hedging € (10 ) (10 ) (634 ) – (654 ) Currency swaps hedging € 21 21 63 627 732 Currency swaps hedging € (13 ) (13 ) (39 ) (640 ) (705 )
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 by counterparty credit rating: 31 December 2021 AAA $m AA $m AA- $m A+ $m A $m A- $m Total $m Short-term deposits – – 87 45 169 – 301 Money market funds 1,025 – – – – – 1,025 31 December 2020 AAA $m AA $m AA- $m A+ $m A $m A- $m Total $m 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, 2021
Text Block [Abstract]
Summary of Carrying Amounts and Fair Values of Financial Assets and Liabilities	Accounting classification and fair value hierarchy 2021 2020 Hierarchy of fair value measurement Fair value a $m Amortised cost $m Not categorised as a financial instrument $m Total $m Fair value a $m Amortised cost $m Not categorised as a financial instrument $m Total $m Financial assets Other financial assets 1,3 b 114 61 – 175 103 66 – 169 Cash and cash equivalents 1 1,025 425 – 1,450 892 783 – 1,675 Derivative financial instruments 2,3 c – – – – 5 – – 5 Deferred compensation plan investments 1 256 – – 256 236 – – 236 Trade and other receivables – – 501 73 574 – 438 76 514 Financial liabilities Derivative financial instruments 2 (62) – – (62 ) (18) – – (18 ) Deferred compensation plan liabilities 1 (256) – – (256 ) (236) – – (236 ) Loans and other borrowings – – (2,845 ) – (2,845 ) – (3,767 ) – (3,767 ) Trade and other payables 3 (73) (566 ) (29) (668 ) (79) (444 ) (37) (560 ) a With the exception of equity securities, which are measured at fair value through other comprehensive income, all are measured at fair value through profit or loss. Of those, the financial assets related to the deferred compensation plan investments were designated as such upon initial recognition. b Of those measured at fair value, $8m (2020: $15m) are Level 1 and $106m (2020: $88m) are Level 3. c In 2020, $1m were Level 2 and $4m were Level 3.
Summary of Fair Value Measurement Hierarchy of Assets and Liabilities	Financial assets and liabilities measured at amortised cost whose carrying amount is not a reasonable approximation of fair value are as follows: Hierarchy of 2021 2020 fair value measurement Carrying value $m Fair value $m Carrying value $m Fair value $m Deferred purchase consideration 2 (12) (13 ) (24) (26 ) £173m 3.875% bonds 2022 1 (233) (239 ) (235) (248 ) € 1 (565) (585 ) (611) (630 ) £300m 3.75% bonds 2025 1 (408) (428 ) (413) (448 ) £350m 2.125% bonds 2026 1 (473) (471 ) (479) (489 ) € 1 (570) (601 ) (618) (650 ) £400m 3.375% bonds 2028 1 (537) (566 ) (542) (603 )
Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3	Level 3 reconciliation Other financial assets $m Derivative financial instruments $m Contingent purchase consideration $m At 1 January 2020 128 – (91 ) Additions 5 – – Transfers into Level 3 8 – – Repayments and disposals (5 ) – – Valuation losses recognised in other comprehensive income (47 ) – – Unrealised changes in fair value a – 4 13 Exchange and other adjustments (1 ) – (1 ) At 31 December 2020 88 4 (79 ) Additions 3 – – Valuation gains recognised in other comprehensive income 15 – – Unrealised changes in fair value b – (4 ) 6 At 31 December 2021 106 – (73 ) a $21m fair value gain on contingent purchase consideration and $4m gain on derivative financial instruments were presented as exceptional items in the Group income statement. The remaining $8m fair value loss on contingent purchase consideration related to Regent. b The change in the fair value of derivative financial instruments is recognised within other impairment charges in the Group income statement and is presented as an exceptional item.

Reconciliation of profit_(los_2

Reconciliation of profit/(loss) for the year to cash flow from operations (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Reconciliation of Profit/(Loss) for the Year to Cash Flow From Operations	2021 $m 2020 $m 2019 $m Profit/(loss) for the year 265 (260 ) 386 Adjustments for: Net financial expenses 139 140 115 Fair value gains on contingent purchase consideration (6 ) (13 ) (27 ) Income tax charge/(credit) 96 (20 ) 156 Operating profit adjustments: Impairment loss on financial assets – 88 8 Other impairment charges 4 226 131 Other operating exceptional items 25 (4 ) 55 Depreciation and amortisation 98 110 116 127 420 310 Contract assets deduction in revenue 35 25 21 Share-based payments cost 28 21 30 Share of losses of associates and joint ventures 8 14 3 71 60 54 System Fund adjustments: Depreciation and amortisation 94 62 54 Impairment (reversal)/loss on financial assets (6 ) 24 12 Other impairment (reversals)/charges (3 ) 41 – Other operating exceptional items – 20 28 Share-based payments cost 13 11 12 Share of losses of associates 2 1 – 100 159 106 Working capital and other adjustments: Increase in deferred revenue 39 1 57 Decrease in inventories 1 1 – (Increase)/decrease in trade and other receivables (75 ) 38 (70 ) Increase/(decrease) in trade and other payables 153 (69 ) (63 ) Other adjustments (8 ) 2 (1 ) 110 (27 ) (77 ) Cash flows relating to exceptional items (12 ) (87 ) (55 ) Contract acquisition costs, net of repayments (42 ) (64 ) (61 ) Total adjustments 583 568 521 Cash flow from operations 848 308 907

Retirement benefits (Tables)

Retirement benefits (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of defined benefit plans [abstract]
Defined Benefit Plan	Defined benefit obligation Fair value of plan assets Net defined benefit obligation 2021 2020 2019 2021 2020 2019 2021 2020 2019 At 1 January 103 96 91 – – – 103 96 91 Recognised in profit or loss Interest expense 2 3 3 – – – 2 3 3 2 3 3 – – – 2 3 3 Recognised in other comprehensive income Actuarial (gain)/loss arising from changes in: Demographic assumptions (3 ) (3 ) (1 ) – – – (3 ) (3 ) (1 ) Financial assumptions (3 ) 10 9 – – – (3 ) 10 9 Experience adjustments (1 ) 1 (1 ) – – – (1 ) 1 (1 ) Re-measurement (7 ) 8 7 – – – (7 ) 8 7 Exchange adjustments (1 ) 2 1 – – – (1 ) 2 1 (8 ) 10 8 – – – (8 ) 10 8 Other Group contributions – – – (5 ) (6 ) (6 ) (5 ) (6 ) (6 ) Benefits paid (5 ) (6 ) (6 ) 5 6 6 – – – (5 ) (6 ) (6 ) – – – (5 ) (6 ) (6 ) At 31 December 92 103 96 – – – 92 103 96 Comprising: UK plan 30 31 26 – – – 30 31 26 US plans 45 50 48 – – – 45 50 48 US post-retirement plan 17 22 22 – – – 17 22 22 92 103 96 – – – 92 103 96
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: 2021 2020 2019 % % % UK plan only: Pension increases 3.4 3.0 2.7 Inflation rate 3.4 3.0 2.7 Discount rate: UK plan 1.8 1.4 2.1 US plans 2.4 1.9 2.9 US post-retirement plan 2.4 2.0 2.9 US healthcare cost trend rate assumed for the next year: Pre-65 6.2 6.4 6.7 Post-65 6.5 6.8 7.1 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 applied to the UK plan and US plans for life expectancy at retirement age are as follows: UK US 2021 2020 2019 2021 2020 2019 Years Years Years Years Years Years Current pensioners at 65 a – male 24 24 24 22 22 21 – female 26 26 26 23 23 23 Future pensioners at 65 b – male 25 25 25 23 23 22 – female 28 28 28 25 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 2041.
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 2021 2020 Increase/(decrease) in liabilities Discount rate 0.25% decrease 2.8 3.2 0.25% increase (2.8 ) (3.2 ) Inflation rate 0.25% decrease (1.2 ) (1.4 ) 0.25% increase 1.3 1.4 Mortality rate One-year increase 5.1 5.7 Healthcare costs trend rate 1% decrease (1.2 ) (1.6 ) 1% increase 1.3 1.7
Summary of Estimated Future Benefit Payments	2021 2020 Within one year 5 6 Between one and five years 21 22 More than five years 96 101 122 129 2021 Years 2020 UK plan 19.0 19.0 US plans 9.0 9.3 US post-retirement plan 9.4 9.9

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Cost Related to Share-Based Payment Transactions	2021 2020 2019 Equity-settled Operating profit before System Fund and exceptional items 26 19 28 Operating exceptional items – – 1 System Fund 13 11 12 39 30 41 Cash-settled Operating profit before System Fund and exceptional items 2 2 2 41 32 43
Summary of Information about Awards Granted	APP LTIP Monte Carlo Simulation and Binomial valuation model Binomial valuation model 2021 2020 2019 2021 2020 2019 Weighted average share price (pence) 5,00 3,771 4,597 4,98 3,450. 4,850 Expected dividend yield 1.11% 1.48% 2.16% Risk-free interest rate 0.09% 0.02% 0.72% Volatility a 43% 33% 19% Term (years) 1.5 3.0 3.0 3.0 3.0 3.0
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 Restricted stock units Outstanding at 1 January 2019 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 Granted 90 281 442 Vested (147 ) (70 ) (391 ) Lapsed or cancelled (8 ) (153 ) (122 ) Outstanding at 31 December 2021 348 872 1,350 Fair value of awards granted during the year (cents) 2021 6,888 4,676 6,559 2020 4,965 2,473 4,397 2019 5,888 4,985 5,862 Weighted average remaining contract life (years) At 31 December 2021 0.5 1.2 1.2 At 31 December 2020 1.0 1.4 1.3 At 31 December 2019 1.1 1.3 1.2

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Equity Share Capital	Number Nominal value $m Share premium $m Equity share capital $m Allotted, called up and fully paid At 1 January 2019 (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 Exchange adjustments – – (2) (2 ) At 31 December 2021 (ordinary shares of 20 340 399 187 53 101 154
Summary of Shares Held By Employee Share Trusts	Number of shares millions Carrying value $m Market value $m 31 December 2021 0.9 21.7 57.3 31 December 2020 0.1 1.4 3.1 31 December 2019 0.1 4.9 9.6
Summary of Cash Flow Hedge Reserves	Cash flow hedge reserves Cash flow hedge reserve $m Cost of hedging reserve $m Total $m At 1 January 2019 (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) Costs of hedging deferred and recognised in other comprehensive income – 2 2 Change in fair value of currency swaps recognised in other comprehensive income (62) – (62) Reclassified from other comprehensive income to profit or loss – included in financial expenses 96 – 96 Deferred tax (7) – (7) At 31 December 2021 16 (11 ) 5

Capital and other commitments (

Capital and other commitments (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Capital and Other Commitments	2021 2020 Contracts placed for expenditure not provided for in the Group Financial Statements Property, plant and equipment 13 17 Intangible assets 4 2 17 19

Related party disclosures (Tabl

Related party disclosures (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Total Compensation of Key Management Personnel	2021 $m 2020 2019 $m Total compensation of key management personnel Short-term employment benefits 19.3 10.5 15.8 Contributions to defined contribution pension plans 0.5 0.3 0.5 Equity compensation benefits a 8.1 2.3 12.1 27.9 13.1 28.4 a As measured in accordance with IFRS 2 ‘Share-based Payment’.
Summary of Related Party Disclosures for Associates and Joint Ventures	2021 $m 2020 2019 $m Associates Fee revenue from associates 3 1 10 Amounts owed by associates 11 11 3 Amounts owed to associates – (4 ) (4)

System Fund (Tables)

System Fund (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of System Fund Revenues	System Fund revenues comprise: 2021 $m 2020 2019 $m Assessment fees and contributions received from hotels 727 490 1,036 Loyalty programme revenues, net of the cost of point redemptions 201 275 337 928 765 1,373
Summary of System Fund Expenses	System Fund expenses include: 2021 $m 2020 2019 $m Marketing 147 109 461 Payroll costs (note 4) 304 242 313 Depreciation and amortisation 94 62 54 Impairment (reversal)/loss on financial assets (note 18) (6) 24 12 Other impairment (reversals)/charges (3) 41 –

Group companies (Tables)

Group companies (Tables)	12 Months Ended
	Dec. 31, 2021
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) Alpha Kimball Hotel, LLC (k) 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) Compañia Inter-Continental De Hoteles El Salvador SA (n) Crowne Plaza, LLC (k) Cumberland Akers Hotel, LLC (k) Dunwoody Operations, LLC (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. Soaltee Management Company Ltd. (ac) HI Sugarloaf, LLC (ci) Hale International Ltd. (v) HC International Holdings, Inc. (w) HH France Holdings SAS (x) HH Hotels (EMEA) B.V. (p) HH Hotels (Romania) SRL (y) HIM (Aruba) NV (z) Hoft Properties, LLC (k) Holiday Hospitality Franchising, LLC (k) Holiday Inn Mexicana S.A. de C.V. (ab) Holiday Inns (China) Ltd. (ac) Holiday Inns (Courtalin) Holding SAS (x) Holiday Inns (Courtalin) SAS (x) Holiday Inns (England) Limited (cy) 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) Limited (ac) Holiday Inns (UK), Inc. (l) Holiday Inns Crowne Plaza (Hong Kong), Inc. (l) Holiday Inns Holdings (Australia) Pty Limited (aa) Holiday Inns Inc. (k) Holiday Inns Investment (Nepal) Limited (ac) Holiday Inns of America (UK) Limited (cb) 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 Hotelbetriebsführungs GmbH (ae) IC Hotels Management (Portugal) Unipessoal, Lda (af) IC International Hotels Limited Liability Company (ag) IHC Arabia for Management, LLC (u) IHC Buckhead, LLC (ci) IHC Edinburgh (Holdings) (cy) IHC Hopkins (Holdings) Corp. (k) IHC Hotel Limited (n) IHC Inter-Continental (Holdings) Corp. (k) IHC London (Holdings) (n) IHC May Fair (Holdings) Limited (cb) IHC May Fair Hotel Limited (n) IHC M-H IHC Overseas (U.K.) Limited (n) IHC UK (Holdings) Limited (cy) IHC United States (Holdings) Corp. (b) (k) IHC Willard (Holdings) Corp. (k) IHG (Marseille) SAS (x) IHG (Myanmar) Limited (ah) IHG (Thailand) Limited (bu) IHG Amsterdam Management BV (p) IHG Bangkok Ltd. (v) IHG Brasil Administracao de Hoteis e Servicos Ltda (ak) IHG Civ Holding Main Fund, LLC (k) IHG Commissions 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) I HG Hotels Nigeria Limited 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 (cf) 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) (cy) InterContinental (PB) 1 (n) InterContinental (PB) 3 Limited (n) InterContinental Brasil Administracao de Hoteis Ltda (q) Intercontinental D.C. Operating Corp. (k) Inter-Continental Florida Investment Corp. (k) Inter-Continental Florida Partner Corp. (k) InterContinental Gestion Hotelera SLU (by) Intercontinental 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) Intercontinental 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) SAU (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 InterContinental Hotels Nevada Corporation (ck) InterContinental Hotels of San Francisco Inc. (k) Intercontinental 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 (aj) KG Gift Card Inc. (aj) KG Liability, LLC (k) KG Technology, LLC (k) KHRG 851, LLC (k) KHRG Aertson, LLC (k) KHRG Allegro, LLC (k) KHRG Argyle, LLC (k) KHRG Atlanta Midtown, 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 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) 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 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 (ct) 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 (cy) Semiramis for training Hotels 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 (cy) 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) S PHC Management Ltd 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 (n) 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 Company Limited (bk) Wotton House Hotel OpCo Limited (n) WY BLL Owner, LLC (k) York Station Road Hotel OpCo Limited (n)

Accounting policies - Additiona

Accounting policies - Additional Information (Detail) £ in Millions, $ in Millions	Oct. 31, 2020USD ($)	Mar. 31, 2021GBP (£)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2023USD ($)	Dec. 31, 2022USD ($)	Jun. 30, 2022USD ($)
Accounting policies [line items]
Depreciation method, property, plant and equipment			All depreciation is charged on a straight-line basis
Undrawn bank facilities			$ 1,350
Cash and cash equivalents			1,450	$ 1,675
Total liquidity			2,655
Repayment of Debt on maturity under consideration amount				290
Covenant Liquidity			400				$ 400	$ 400
Net cash from operating activities			$ 636	$ 137	$ 653
Payment terms of trade receivables			30 days
Percentage increase in revenue per room				46.00%	70.00%
2022 [member]
Accounting policies [line items]
Revenue per room as a percentage of previous year			70.00%
Downside [member] | 2022 [member]
Accounting policies [line items]
Percentage reduction in the growth of revenue per room			8.00%
Credit risk [member]
Accounting policies [line items]
Percentage of provision on debt gross			25.00%
Increase decrease in expected credit loss			$ 5
Credit risk [member] | Past due more than 270 days [member]
Accounting policies [line items]
Increase decrease in expected credit loss			$ 9
Percentage of collection rate			10.00%
Credit risk [member] | Change In Payment Plans [Member]
Accounting policies [line items]
Increase decrease in expected credit loss			$ 16
Three Point Eight Seven Five Percentage Four Hundred Million Euro Twenty Twenty two [Member]
Accounting policies [line items]
Bond interest rate	3.875%
Maturity date	November 2022
Repayment of Debt on maturity under consideration amount	$ 173
UK Covid Corporate Financing Facility [Member]
Accounting policies [line items]
Repayment of commercial paper | £		£ 600
Overdraft [Member]
Accounting policies [line items]
Cash and cash equivalents			1,305
Levels of Existing Cash Reserves Available [Member]
Accounting policies [line items]
Cash and cash equivalents						$ 1,000
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			55
Loyalty programme liability [member] | System Fund [member]
Accounting policies [line items]
Deferred revenue			$ 1,292	$ 1,245	$ 1,233
Software [member]
Accounting policies [line items]
Amortisation method, intangible assets other than goodwill			straight-line
Maximum [member]
Accounting policies [line items]
Covenant Liquidity			$ 400
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
Maximum [member] | Software [member] | Guest Reservation System [member]
Accounting policies [line items]
Estimated useful lives			10 years
Minimum [member] | Fixtures, fittings and equipment [member]
Accounting policies [line items]
Estimated useful lives			3 years
Minimum [member] | Software [member]
Accounting policies [line items]
Estimated useful lives			3 years
Minimum [member] | Software [member] | Guest Reservation System [member]
Accounting policies [line items]
Estimated useful lives			8 years

Exchange Rates - Additional Inf

Exchange Rates - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Sterling [member]
Disclosure Of Exchange Rates [line items]
Average rates of exchange for the year	0.73	0.78	0.78
Rates of exchange on the last day of the year	0.74	0.73	0.76
Euro [member]
Disclosure Of Exchange Rates [line items]
Average rates of exchange for the year	0.85	0.88	0.89
Rates of exchange on the last day of the year	0.88	0.81	0.89

Segmental Information - Additio

Segmental Information - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)Segment	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Disclosure of reportable segments [line items]
Number of reportable segments | Segment	4
Gain on disposal of hotel assets	$ 11	$ 16	$ 21
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
Income from government grants	$ 5
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reportable segments [line items]
System Fund revenues	$ 928	$ 765	$ 1,373
Reimbursement of costs	589	637	1,171
Revenue	2,907	2,394	4,627
Operating profit	494	(153)	630
Net financial expenses	(139)	(140)	(115)
Fair value gains on contingent purchase consideration	6	13	27
Profit/(loss) before tax	361	(280)	542
Tax	(96)	20	(156)
Profit/(loss) for the year	265	(260)	386
Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(29)	(270)	(186)
Fair value gains on contingent purchase consideration	0	21	38
Profit/(loss) before tax	(29)	(263)	(148)
Tax	29	52	20
Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	1,390	992	2,083
Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	534	219	865
System Fund [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(11)	(102)	(49)
Americas [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(22)	(118)	(62)
Americas [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	774	512	1,040
Americas [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	559	296	700
EMEAA [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	(7)	(128)	(109)
EMEAA [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	303	221	723
EMEAA [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	5	(50)	217
Greater China [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	0	(5)
Greater China [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	116	77	135
Greater China [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	58	35	73
Central [member] | Exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	0	(19)	(15)
Central [member] | Reportable segments [member]
Disclosure of reportable segments [line items]
Revenue	197	182	185
Central [member] | Reportable segments [member] | Before exceptional items [member]
Disclosure of reportable segments [line items]
Operating profit	$ (88)	$ (62)	$ (125)

Segmental Information - Summa_2

Segmental Information - Summary of Information by Reportable Segment - Other Segmental Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 98	$ 110	$ 116
Equity-settled share-based payments cost	26	19	28
Share of losses of associates	8	14	3
Americas [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	30	41	44
Equity-settled share-based payments cost	8	7	9
Share of losses of associates	7	14	9
EMEAA [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	18	21	25
Equity-settled share-based payments cost	4	3	4
Share of losses of associates	1		(6)
Greater China [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	6	6	5
Equity-settled share-based payments cost	3	2	2
Central [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	44	42	42
Equity-settled share-based payments cost	$ 11	$ 7	$ 13

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 98	$ 110	$ 116
Administrative expenses [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	20	29	32
Cost of sales [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	78	81	84
System Fund [member]
Disclosure of reportable segments [line items]
Depreciation and amortisation	$ 94	$ 62	$ 54

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, 2021	Dec. 31, 2020
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	$ 100	$ 148
Contract acquisition costs	45	74
Timing differences and other adjustments	2	20
Additions per the Financial Statements	59	104
Comprising additions to:
Goodwill and other intangible assets	33	52
Property, plant and equipment	17	30
Investment in associates and joint ventures	4	17
Other financial assets	5	5
Additions per the Group Financial Statements	59	104
Key money paid [member]
Disclosure of reportable segments [line items]
Contract acquisition costs	(43)	(64)
Americas [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	35	46
Contract acquisition costs	(32)	(33)
Timing differences and other adjustments	3	17
Additions per the Financial Statements	6	30
Comprising additions to:
Goodwill and other intangible assets	1	1
Property, plant and equipment	1	12
Investment in associates and joint ventures	4	17
Additions per the Group Financial Statements	6	30
EMEAA [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	25	44
Contract acquisition costs	(10)	(29)
Timing differences and other adjustments	(5)	4
Additions per the Financial Statements	10	19
Comprising additions to:
Goodwill and other intangible assets	0	1
Property, plant and equipment	5	13
Other financial assets	5	5
Additions per the Group Financial Statements	10	19
Greater China [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	1	2
Contract acquisition costs	(1)	(2)
Central [member]
Disclosure of reportable segments [line items]
Capital expenditure per management reporting	39	56
Timing differences and other adjustments	4	(1)
Additions per the Financial Statements	43	55
Comprising additions to:
Goodwill and other intangible assets	32	50
Property, plant and equipment	11	5
Additions per the Group Financial Statements	$ 43	$ 55

Segmental Information - Summa_5

Segmental Information - Summary of Geographical Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of geographical areas [line items]
System Fund	$ 928	$ 765	$ 1,373
Revenue	2,907	2,394	4,627
Non-current assets	2,071	2,259
Before system funds [member]
Disclosure of geographical areas [line items]
Revenue	1,979	1,629	3,254
United Kingdom [member]
Disclosure of geographical areas [line items]
Revenue	142	77	265
Non-current assets	64	72
United States [member]
Disclosure of geographical areas [line items]
Revenue	1,263	1,067	1,957
Non-current assets	1,346	1,487
Rest of world [member]
Disclosure of geographical areas [line items]
Revenue	574	485	$ 1,032
Non-current assets	$ 661	$ 700

Revenue - Additional Informatio

Revenue - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Impairment charges	$ 53
Maximum exposure to credit risk	438		$ 501
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
Increase decrease in operating profit of central segment	21	$ 22
Americas [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Impairment charges	42
Maximum exposure to credit risk	212		275
EMEAA [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Impairment charges	11
Maximum exposure to credit risk	183		172
Performance Guarantees [member] | Financial guarantee contracts [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Maximum exposure to credit risk	$ 72		$ 85

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	$ 894	$ 606	$ 1,174
Incentive management fees	62	35	151
Central revenue	197	182	185
Revenue from fee business	1,153	823	1,510
Revenue from owned, leased and managed lease hotels	237	169	573
System Fund revenues	928	765	1,373
Reimbursement of costs	589	637	1,171
Total revenue	2,907	2,394	4,627
Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	1,390	992	2,083
Americas [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	683	452	840
Incentive management fees	8	5	13
Revenue from fee business	691	457	853
Revenue from owned, leased and managed lease hotels	83	55	187
Americas [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	774	512	1,040
EMEAA [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	120	93	247
Incentive management fees	29	14	90
Revenue from fee business	149	107	337
Revenue from owned, leased and managed lease hotels	154	114	386
EMEAA [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	303	221	723
Greater China [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	91	61	87
Incentive management fees	25	16	48
Revenue from fee business	116	77	135
Greater China [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	116	77	135
Central [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Franchise and base management fees	0
Incentive management fees	0
Central revenue	197	182	185
Revenue from fee business	197	182	185
Central [member] | Reportable segments [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenue	$ 197	$ 182	$ 185

Revenue - Summary of Informatio

Revenue - Summary of Information About Trade Receivables, Contract Assets, and Deferred Revenue (Detail) - USD ($) $ in Millions		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Receivables from contracts with customers [abstract]
Trade receivables	[1]	$ 399	$ 309
Contract assets		346	336	$ 334
Deferred revenue		$ (1,613)	$ (1,569)	$ (1,564)
[1]	Including cost reimbursements of $23m (2020: $26m).

Revenue - Summary of Informat_2

Revenue - Summary of Information About Contract Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Contract assets [abstract]
Contract assets, Beginning balance	$ 336	$ 334
Additions	45	74
Recognised as a deduction to revenue	(35)	(25)
Impairment charges		(53)
Repayments	(1)
Exchange and other adjustments	1	6
Contract assets, Ending balance	346	336
Current	30	25
Non-current	$ 316	$ 311

Revenue - Summary of Changes in

Revenue - Summary of Changes in Deferred Revenue (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	$ 1,569	$ 1,564
Increase in deferred revenue	448	403
Recognised as revenue	(405)	(402)
Exchange and other adjustments	1	4
Deferred revenue ending balance	1,613	1,569
Current	617	452
Non-current	996	1,117
Deferred revenue	1,613	1,569
Loyalty programme [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	1,245	1,233
Increase in deferred revenue	384	344
Recognised as revenue	(337)	(332)
Deferred revenue ending balance	1,292	1,245
Current	535	376
Non-current	757	869
Deferred revenue	1,292	1,245
Other co-brand fees [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	55	66
Recognised as revenue	(11)	(11)
Deferred revenue ending balance	44	55
Current	11	11
Non-current	33	44
Deferred revenue	44	55
Application & re-licensing fees [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	166	172
Increase in deferred revenue	19	14
Recognised as revenue	(22)	(20)
Deferred revenue ending balance	163	166
Current	21	22
Non-current	142	144
Deferred revenue	163	166
Other [member]
Disclosure of changes in contact liabilities [line items]
Deferred revenue beginning balance	103	93
Increase in deferred revenue	45	45
Recognised as revenue	(35)	(39)
Exchange and other adjustments	1	4
Deferred revenue ending balance	114	103
Current	50	43
Non-current	64	60
Deferred revenue	$ 114	$ 103

Revenue - Amounts Received and

Revenue - Amounts Received and Not Yet Recognized Related to Performance Obligations (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	$ 1,613	$ 1,569
Due within one year [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	617	452
Between 1 and 2 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	451	353
Between 2 and 3 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	188	278
Between 3 and 4 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	123	200
Between 4 and 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	75	95
More than 5 years [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	159	191
Loyalty and co-brand [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	1,336	1,300
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	546	387
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	406	313
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	155	249
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	98	176
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	53	73
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	78	102
Other [member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Transaction price allocated to remaining performance obligations	277	269
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	71	65
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	45	40
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	33	29
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	25	24
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	22
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	$ 81	$ 89

Revenue - Movements in Contract

Revenue - Movements in Contract Costs, Typically Developer Commissions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
Contract costs beginning balance	$ 75	$ 72
Costs incurred	11	11
Amortisation	(9)	(9)
Exchange and other adjustments		1
Contract costs ending balance	77	75
Contract costs disclosed as:
Current	5	5
Non-current	72	70
Total contract costs	$ 77	$ 75

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension and other post-retirement benefits:
Total staff costs	$ 1,444	$ 1,358	$ 2,180
Costs borne by IHG [member]
Costs
Wages and salaries	1,315	1,233	1,982
Social security costs	86	86	131
Pension and other post-retirement benefits:
Defined benefit plans (note 27)	2	3	3
Defined contribution plans	41	36	64
Total staff costs	569	500	735
Costs are borne by the System Fund [member]
Pension and other post-retirement benefits:
Total staff costs	304	242	313
Costs are reimbursed [member]
Pension and other post-retirement benefits:
Total staff costs	$ 571	$ 616	$ 1,132

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	22,328	28,812	36,643
Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	6,013	8,146	9,636
Costs are borne by the System Fund [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	4,508	4,686	4,800
Costs are reimbursed [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	11,807	15,980	22,207
Americas [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	1,481	1,931	2,170
EMEAA [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	2,808	4,088	5,227
Greater China [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	299	314	339
Central [member] | Costs borne by IHG [member]
Disclosure of average number of employees [line items]
Average number of employees, including part-time employees	1,425	1,813	1,900

Staff costs and Directors' re_5

Staff costs and Directors' remuneration - Summary of Staff Costs (Parenthetical) (Detail) - Costs by employer [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of information about employees and directors [Line Items]
Exceptional items	$ 1,444	$ 1,358	$ 2,180
Costs borne by IHG [member]
Disclosure of information about employees and directors [Line Items]
Exceptional items	$ 569	500	735
System Fund [member] | 2020 reorganisation programme [Member]
Disclosure of information about employees and directors [Line Items]
Exceptional items		20
Exceptional items [member] | Costs borne by IHG [member] | Comprehensive efficiency programme [member]
Disclosure of information about employees and directors [Line Items]
Exceptional items			9
Exceptional items [member] | Costs borne by IHG [member] | Reorganisation programmes [member]
Disclosure of information about employees and directors [Line Items]
Exceptional items		$ 27
Exceptional items [member] | System Fund [member] | Comprehensive efficiency programme [member]
Disclosure of information about employees and directors [Line Items]
Exceptional items			$ 8

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Director [member]
Disclosure of Directors Emoluments [Line Items]
Base salaries, fees, performance payments and benefits	$ 8.4	$ 4.2	$ 6.4

Staff costs and Directors' re_7

Staff costs and Directors' remuneration - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of information about employees and directors [line items]
Government subsidies received	$ 23	$ 36
Leased hotels
Disclosure of information about employees and directors [line items]
Income from government grants	12	28
Corporate office
Disclosure of information about employees and directors [line items]
Income from government grants	$ 11	$ 8

Auditor's remuneration - Summar

Auditor's remuneration - Summary of Auditor's Remuneration Paid (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Auditor's remuneration [abstract]
Audit of the Financial Statements		$ 3.7	$ 3	$ 3
Audit of subsidiaries		3.4	3.3	3.2
Audit-related assurance services		0.2	0.2	0.2
Other assurance services	[1]	0.7	1.1	1.3
Other non-audit services not covered by the above		0	0.1	0.1
Total expense related to remuneration		$ 8	$ 7.7	$ 7.8
[1]	In 2020, excluded fees of $0.2m which had not been incurred as at 31 December 2020.

Auditor's remuneration - Summ_2

Auditor's remuneration - Summary of Auditor's Remuneration Paid (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Auditor's remuneration [abstract]
Audit fee not yet incurred	$ 0.2

Auditor's remuneration - Additi

Auditor's remuneration - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Auditors Remuneration [Line Items]
Auditor's remuneration	$ 8	$ 7.7	$ 7.8
Auditors remuneration for audit	3.7	3	3
Auditors remuneration for other Services fees	0	0.1	0.1
SEC Regulations [Member]
Auditors Remuneration [Line Items]
Auditor's remuneration	8	7.7	7.8
Auditors remuneration for audit	7.3	6.5	6.4
Auditors remuneration for other audit related services	0.7	1.1	1.3
Auditors remuneration for other Services fees	$ 0	$ 0.1	$ 0.1

Exceptional Items - Summary of

Exceptional Items - Summary of Exceptional Items (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cost of sales:
Derecognition of right-of-use assets and lease liabilities	$ 0	$ 22
Gain on lease termination		30
Provisions charged to income statement (incl onerous contracts)	(40)
Administrative expenses:
Administrative expenses	(300)	(267)	$ (385)
Impairment loss on financial assets	0	(88)	(8)
Other impairment charges:
Impairment		(4)
Other impairment charges	(4)	(226)	(131)
Profit/(loss) before tax	361	(280)	542
Contract assets		(53)
Property plant and equipment	0	(90)
Financial expenses	(147)	(144)	(121)
Tax on exceptional items	29	52	20
Tax	96	(20)	156
Operating exceptional items	(29)	(270)	(186)
Fair value gains on contingent purchase consideration	6	13	27
Operating exceptional items analysed as:
Operating exceptional profit before tax	494	(153)	630
Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs		(8)
Right-of-use assets [member]
Other impairment charges:
Impairment	0
Americas [member]
Other impairment charges:
Contract assets		(42)
EMEAA [member]
Administrative expenses:
Impairment loss on financial assets	(9)	(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	0	30
Total cost of sales	0	34
Administrative expenses:
Acquisition and integration costs	0	(6)	(7)
Litigation	(25)	(5)	(28)
Administrative expenses	(25)	(30)	(55)
Impairment loss on financial assets	(4)	(48)
Other impairment charges:
Goodwill	0		(49)
Impairment		(13)
Other impairment charges	(4)	(226)	(131)
Profit/(loss) before tax	(29)	(263)	(148)
Contract assets	0	(53)
Property plant and equipment	0	(90)
Financial expenses	0	(14)
Tax on exceptional items	(3)	(52)	(20)
Exceptional tax	26
Tax	(29)	(52)	(20)
Fair value gains on contingent purchase consideration	0	21	38
Operating exceptional items analysed as:
Operating exceptional profit before tax	(29)	(270)	(186)
Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	0
Exceptional items [member] | Administrative Expenses [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs	0	(19)	(20)
Exceptional items [member] | Right-of-use assets [member]
Other impairment charges:
Impairment	0	(16)	(32)
Exceptional items [member] | Management agreements [member]
Other impairment charges:
Management agreements	0	(48)	(50)
Exceptional items [member] | Onerous Contracts Provisions [Member]
Cost of sales:
Provisions charged to income statement (incl onerous contracts)	0	(10)
Exceptional items [member] | Associates [member]
Other impairment charges:
Impairment	(4)	(19)
Exceptional items [member] | Americas [member]
Operating exceptional items analysed as:
Operating exceptional profit before tax	(22)	(118)	(62)
Exceptional items [member] | EMEAA [member]
Operating exceptional items analysed as:
Operating exceptional profit before tax	(7)	(128)	(109)
Exceptional items [member] | Greater China [member]
Operating exceptional items analysed as:
Operating exceptional profit before tax	0	(5)
Exceptional items [member] | Central [member]
Operating exceptional items analysed as:
Operating exceptional profit before tax	$ 0	$ (19)	$ (15)

Exceptional Items - Additional

Exceptional Items - Additional Information (Detail) € in Millions, £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020GBP (£)	Dec. 31, 2019USD ($)	Dec. 31, 2020GBP (£)	Dec. 31, 2020EUR (€)
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	$ 6	13		$ 27
Repayments of bonds, notes and debentures		290
Non-current assets	2,650	2,796
Lease liabilities	419	450
Impairment loss		4
Provisions charged to income statement (incl onerous contracts)	40
Impairment loss on financial assets	0	88		$ 8
Derecognition of right of use assets and lease liabilities	$ 0	$ 22
Applicable tax rate	19.00%	19.00%	19.00%	19.00%
Tax rate effect from change in tax rate	(7.00%)	2.90%	2.90%	(0.40%)
Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs		$ 8
EMEAA [member]
Disclosure Of Exceptional Items [line items]
Impairment loss on financial assets	$ 9	9
Right-of-use assets [member]
Disclosure Of Exceptional Items [line items]
Impairment loss	0
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	0
Lease liabilities	0	0
Contingent consideration recognised as of acquisition date	0	0
Derecognition of right of use assets and lease liabilities		18
Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs		4
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] | 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
Exceptional Tax Items [Member]
Disclosure Of Exceptional Items [line items]
Exceptional Tax Credit Amount	$ 26
Applicable tax rate	19.00%
Tax rate effect from change in tax rate	25.00%
Deferred tax credit arising from remasurement of Siginificant US deferred tax reforms	$ 4
Tax effect from change in tax rate	34
Consultancy expense [member] | Exceptional items [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs				6
Severance Costs [member] | Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs				8
System Fund [member] | Exceptional items [member] | Administrative Expenses [member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs		20		$ 28
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)	$ (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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets and lease liabilities	$ 0	$ 22
Provisions charged to the income statement (incl onerous contracts)	(40)
Impairment charges [abstract]
Impairment loss		(4)
Property plant and equipment	0	(90)
Other impairment charges	(4)	(226)	$ (131)
Profit (loss) from operating activities	494	(153)	630
Fair value gains on contingent purchase consideration	6	13	27
(Loss) profit before tax	361	(280)	542
Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs		(8)
Right-of-use assets [member]
Impairment charges [abstract]
Impairment loss	$ 0
UK Portfolio [member]
Disclosure Of Exceptional Items [line items]
Derecognition of right-of-use assets and lease liabilities		18
Exceptional items [member] | Cost of Sales [Member]
Disclosure Of Exceptional Items [line items]
Reorganisation costs		(4)
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] | 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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	$ 143	$ 34	$ 159
Deferred tax expense	(47)	(54)	(3)
Total current and deferred tax	96	(20)	156
Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	(2)	14	4
Deferred tax expense	5	38	16
Total current and deferred tax	3	52	20
Derecognition of right-of-use assets and lease liabilities | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0
Deferred tax expense	0	(4)
Provision for onerous contractual expenditure | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0
Deferred tax expense	0	2
Reorganisation costs | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0	3	4
Deferred tax expense	0	2
Acquisition and integration costs | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0	1
Deferred tax expense	0
Litigation | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0
Deferred tax expense	4		6
Impairment loss on financial assets | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0	4
Deferred tax expense	0	2
Other impairment charges | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0	6
Deferred tax expense	1	37	18
Financial Expenses [Member] | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0
Deferred tax expense	0	3
Fair value gains on contingent purchase consideration | Exceptional Items [member]
Disclosure of tax impacts on exceptional items [Line Items]
Current tax expense	0
Deferred tax expense	0	$ (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	$ 0		$ (2)

Financial income and expenses -

Financial income and expenses - Summary of Financial Income and Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Financial income on deposits and money market funds	$ 2	$ 2	$ 3
Interest income on loans and other assets	6	2	3
Financial income	8	4	6
Interest expense on bonds and syndicated facility	109	102	78
Interest expense on lease liabilities	29	37	41
Capitalised interest	0	(1)	(5)
Unwind of discount on deferred purchase consideration	1	1	1
Other charges	8	5	6
Financial expenses	147	144	121
Financial expenses before exceptional items	147	130	121
Financial expenses	147	144	$ 121
Exceptional items [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Financial expenses	0	14
Financial expenses	$ 0	$ 14

Financial income and expenses_2

Financial income and expenses - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Rate used for capitalisation of interest		2.90%	3.10%
Interest costs capitalised	$ 0	$ 1	$ 5
Interest income on other financial assets	2	0	0
Frozen GAAP Basis [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Interest expense	133	111	99
IHG Rewards club loyalty programme [member]
Disclosure Of Detailed Finance (Income) Costs Explanatory [line items]
Interest payable to IHG rewards club	$ 1	$ 3	$ 13

Tax - Summary of Tax on (Loss)_

Tax - Summary of Tax on (Loss)/Profit (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income tax [line items]
Current tax	$ 143	$ 34	$ 159
Origination and reversal of temporary differences	(21)	(35)	11
Changes in tax rates and tax laws	(25)	(8)	2
Adjustments to estimated recoverable deferred tax assets	2	(14)	(2)
Reduction in deferred tax expense by previously unrecognised deferred tax assets	0	(1)
Adjustments in respect of prior periods	(3)	4	(14)
Deferred tax	(47)	(54)	(3)
Income tax charge/(credit) for the year	96	(20)	156
Profit before exceptional items	125	32	176
Tax on exceptional items (note 6)	(29)	(52)	(20)
Exceptional items [member]
Income tax [line items]
Current tax	(2)	14	4
Deferred tax	5	38	16
Income tax charge/(credit) for the year	3	52	20
Tax on exceptional items (note 6)	(3)	(52)	(20)
Exceptional tax (note 6)	(26)
United Kingdom [member]
Income tax [line items]
Current period	1		5
Adjustments in respect of prior periods	0	(2)	13
Current tax	1	(2)	18
Foreign tax [member]
Income tax [line items]
Current period	138	43	154
Benefit of tax reliefs on which no deferred tax previously recognised	0	(2)	(2)
Adjustments in respect of prior periods	4	(5)	(11)
Current tax	$ 142	$ 36	$ 141

Tax - Summary of Tax on (Loss_2

Tax - Summary of Tax on (Loss)/Profit (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income tax [line items]
Income tax rate	19.00%	19.00%	19.00%
Total income tax charge for the year	$ 96	$ (20)	$ 156
Before exceptional items [member] | United States [member]
Income tax [line items]
Total income tax charge for the year	$ 115	$ 41	$ 113

Tax - Summary of Reconciliation

Tax - Summary of Reconciliation of Tax Charge (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of income tax reconciliation [line items]
Income tax rate	19.00%	19.00%	19.00%
Tax credits	(0.10%)	0.50%	(0.80%)
System Fund	0.40%	(6.60%)	1.10%
Impairment charges			1.70%
Other permanent differences	1.40%	(4.20%)	1.30%
Non-recoverable foreign taxes	3.50%	(5.10%)	3.20%
Net effect of different rates of tax in overseas businesses	6.80%	(4.50%)	6.70%
Effect of changes in tax rates and tax laws	(7.00%)	2.90%	(0.40%)
Reduction in current tax expense by previously unrecognised deferred tax assets	(0.10%)	0.70%	(0.40%)
Items on which deferred tax arose but where no deferred tax is recognised	2.00%	(1.90%)
Effect of adjustments to estimated recoverable deferred tax assets	0.50%	5.10%	(0.40%)
Reduction in deferred tax expense by previously unrecognised deferred tax assets		0.30%
Adjustment to tax charge in respect of prior periods	0.20%	0.90%	(2.20%)
Average effective tax rate	26.60%	7.10%	28.80%
Before exceptional items and System Funds [member]
Disclosure of income tax reconciliation [line items]
Income tax rate	19.00%	19.00%	19.00%
Tax credits	(0.10%)	(1.70%)	(0.60%)
System Fund	(0.10%)	(1.10%)	(0.50%)
Other permanent differences	1.20%	12.10%	0.80%
Non-recoverable foreign taxes	3.10%	16.90%	2.40%
Net effect of different rates of tax in overseas businesses	6.90%	18.90%	5.50%
Effect of changes in tax rates and tax laws		(9.60%)	(0.30%)
Reduction in current tax expense by previously unrecognised deferred tax assets	(0.10%)	(2.40%)	(0.30%)
Items on which deferred tax arose but where no deferred tax is recognised	1.30%	5.10%
Effect of adjustments to estimated recoverable deferred tax assets	0.40%	(16.90%)	(0.30%)
Adjustment to tax charge in respect of prior periods	(0.40%)	(2.70%)	(1.90%)
Average effective tax rate	31.20%	37.60%	23.80%

Tax - Summary of Reconciliati_2

Tax - Summary of Reconciliation of Tax Charge (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of income tax reconciliation [line items]
Net effect of different rates of tax in overseas businesses	6.80%	(4.50%)	6.70%
Tax rate effect from change in tax rate	(7.00%)	2.90%	(0.40%)
UK [Member]
Disclosure of income tax reconciliation [line items]
Tax rate effect from change in tax rate	7.10%	7.90%
UK [Member] | Maximum [member]
Disclosure of income tax reconciliation [line items]
Change in future UK corporation tax rate	25.00%
UK [Member] | Bottom of range [member]
Disclosure of income tax reconciliation [line items]
Change in future UK corporation tax rate	19.00%
Before exceptional items and System Funds [member]
Disclosure of income tax reconciliation [line items]
Net effect of different rates of tax in overseas businesses	6.90%	18.90%	5.50%
Tax rate effect from change in tax rate		(9.60%)	(0.30%)
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	6.70%	18.90%	4.90%

Tax - Summary of Unrecognized D

Tax - Summary of Unrecognized Deferred Tax Based on Expiry Date (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
2021 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	$ 0	$ 33
Unrecognised deferred tax	0	8
2022 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	10	11
Unrecognised deferred tax	3	3
2023 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	2	2
Unrecognised deferred tax	0	0
2024 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	4	5
Unrecognised deferred tax	1	1
2025 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	100	110
Unrecognised deferred tax	25	26
2026 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	13	1
Unrecognised deferred tax	2	0
2027 [Member]
Unrecognised deferred tax position [line items]
Gross carrying amount	0	3
Unrecognised deferred tax	0	1
2028 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	6	7
Unrecognised deferred tax	2	2
After 2028 [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	12	17
Unrecognised deferred tax	$ 11	$ 15

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reconciliation between tax rate and tax rate before exceptional items and System Fund [abstract]
Group income statement	$ 361	$ (280)	$ 542
Exceptional items (note 6)	29	263	148
System Fund	11	102	49
Profit/(loss) before exceptional items and System Fund	401	85	739
Group income statement	96	(20)	156
Exceptional items (note 6)	29	52	20
System Fund revenue	0
Income tax expense before exceptional items and System Fund	$ 125	$ 32	$ 176
Group income statement	26.60%	7.10%	28.80%
Average effective tax rate before exceptional items and System Fund	31.20%	37.60%	23.80%

Tax - Tax Paid - Additional Inf

Tax - Tax Paid - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of income tax reconciliation [line items]
Net tax paid	$ 86	$ 41	$ 141
United States [member]
Disclosure of income tax reconciliation [line items]
Net tax paid	88	29	80
Proceeds from income tax refunds	15	24
United Kingdom [member]
Disclosure of income tax reconciliation [line items]
Net tax paid	1	2	13
Proceeds from income tax refunds	$ 3

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation Of Tax Paid [abstract]
Current tax charge in the Group income statement	$ (143)	$ (34)	$ (159)
Current tax (charge)/credit in the Group statement of comprehensive income	0	(1)	2
Current tax credit taken directly to equity	0		4
Total current tax charge	(143)	(35)	(153)
Movements To Tax Contingencies	4	(8)	3
Timing differences of cash tax paid and foreign exchange differences	53	2	9
Tax paid per cash flow	$ (86)	$ (41)	$ (141)

Tax - Summary of Reconciliati_4

Tax - Summary of Reconciliation of Tax Paid to Total Tax Charge in Income Statement (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Reconciliation Of Tax Paid [abstract]
Income tax refund of earlier years	$ 20
Other receivables allocated to payments would have been due	12
Payments due in 2022	$ 28

Tax - Current Tax - Additional

Tax - Current Tax - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of uncertain tax positions within current tax [line items]
Uncertain tax positions included within current tax liability	$ 24	$ 25
Her Majesty Revenue and Customers [member] | United Kingdom [member] | Tax Uncertainties [member]
Disclosure of uncertain tax positions within current tax [line items]
Adjustments for current tax of prior periods	2	2
2014 [member] | Internal Revenue Service [member] | United States [member]
Disclosure of uncertain tax positions within current tax [line items]
Assessed tax payable	28
2014 [member] | Internal Revenue Service [member] | Federal [member] | United States [member]
Disclosure of uncertain tax positions within current tax [line items]
Adjustments for current tax of prior periods	8	6
2014 [member] | Internal Revenue Service [member] | Local [member] | United States [member]
Disclosure of uncertain tax positions within current tax [line items]
Adjustments for current tax of prior periods	1	1
Additional income tax payable	4
Interest payable on additional income tax	9
Interest expense on income tax	3	2
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	$ 10	$ 8

Tax - Summary of Deferred Tax (

Tax - Summary of Deferred Tax (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of income tax reconciliation [line items]
Beginning balance	$ 18	$ (52)
Group income statement	47	54
Group statement of comprehensive income	(11)	15
Group statement of changes in equity	2	(1)
Exchange and other adjustments	(2)	2
Ending balance	54	18
Deferred gains on loan notes [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(34)	(34)
Group income statement	0
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	0
Ending balance	(34)	(34)
Associates [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(57)	(58)
Group income statement	2
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	0	1
Ending balance	(55)	(57)
Losses [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	61	27
Group income statement	21	28
Group statement of comprehensive income	4	6
Group statement of changes in equity	0
Exchange and other adjustments	(2)
Ending balance	84	61
Employee benefits [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	34	33
Group income statement	4
Group statement of comprehensive income	0	1
Group statement of changes in equity	2	(1)
Exchange and other adjustments	(1)	1
Ending balance	39	34
Deferred compensation [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	42	41
Group income statement	6	1
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	0
Ending balance	48	42
Other short-term temporary differences [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	20	33
Group income statement	(2)	(19)
Group statement of comprehensive income	(15)	8
Group statement of changes in equity	0
Exchange and other adjustments	4	(2)
Ending balance	7	20
Property, plant, equipment and software [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(95)	(119)
Group income statement	15	23
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	(1)	1
Ending balance	(81)	(95)
Other intangibles [member]
Disclosure of income tax reconciliation [line items]
Beginning balance	0	(14)
Group income statement	0	14
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	0
Ending balance	0	0
Application fees and contract costs [member]
Disclosure of income tax reconciliation [line items]
Group income statement	(2)
Application Fees [Member]
Disclosure of income tax reconciliation [line items]
Beginning balance	42	43
Group income statement		(2)
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	0	1
Ending balance	40	42
Credit Losses [Member]
Disclosure of income tax reconciliation [line items]
Beginning balance	22	12
Group income statement	(1)	10
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	(1)
Ending balance	20	22
Contract Costs [Member]
Disclosure of income tax reconciliation [line items]
Beginning balance	(17)	(16)
Group income statement	4	(1)
Group statement of comprehensive income	0
Group statement of changes in equity	0
Exchange and other adjustments	(1)
Ending balance	$ (14)	$ (17)

Tax - Deferred Tax - Additional

Tax - Deferred Tax - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of income tax reconciliation [line items]
Deferred tax assets	$ 147	$ 113
Deferred tax asset recognised in respect of revenue losses	114	89
Deferred tax assets recognized related to legal entities which suffered tax loss	120	95
United Kingdom [member]
Disclosure of income tax reconciliation [line items]
Deferred tax assets	$ 73
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	$ 13	14
Difference between forecast and actual taxable profits for deferred tax asset to be extended	20.00%
United Kingdom [member] | Bottom of range [member]
Disclosure of income tax reconciliation [line items]
Deferred Tax Asset Reverse Period	7 years
United Kingdom [member] | Top of range [member]
Disclosure of income tax reconciliation [line items]
Deferred Tax Asset Reverse Period	10 years
Losses [member]
Disclosure of income tax reconciliation [line items]
Deferred tax asset recognized in respect of losses	$ 84	61
Losses [member] | Revenue losses [member]
Disclosure of income tax reconciliation [line items]
Deferred tax asset recognized in respect of losses	84	60
Losses [member] | Capital losses [member]
Disclosure of income tax reconciliation [line items]
Deferred tax asset recognized in respect of losses		1
Unprovided deferred tax on unremitted earnings [member]
Disclosure of income tax reconciliation [line items]
Unremitted earnings on which no deferred tax provided	$ 400	$ 500

Tax - Summary of Deferred Tax B

Tax - Summary of Deferred Tax Balance After Offset of Assets and Liabilities and Analysis by Key Territory (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of deferred taxes [line items]
Deferred tax assets	$ 147	$ 113
Deferred tax liabilities	(93)	(95)
Deferred tax liability asset	54	18	$ (52)
United Kingdom [member]
Disclosure of deferred taxes [line items]
Deferred tax assets	73
Deferred tax liability asset	127	103
United States [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	(87)	(89)
Other Countries [member]
Disclosure of deferred taxes [line items]
Deferred tax liability asset	$ 14	$ 4

Tax - Summary of Unrecognised D

Tax - Summary of Unrecognised Deferred Tax Position (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Unrecognised deferred tax position [line items]
Unrecognised deferred tax	$ 238	$ 200
Gross carrying amount	1,035	1,060
Revenue losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	458	467
Unrecognised deferred tax	87	76
Capital losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	551	562
Unrecognised deferred tax	138	109
Total losses [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	1,009	1,029
Unrecognised deferred tax	225	185
Tax credits [member]
Unrecognised deferred tax position [line items]
Gross carrying amount	10	12
Unrecognised tax credits deferred tax	10	12
Other [member]
Unrecognised deferred tax position [line items]
Unrecognised deferred tax	3	3
Gross carrying amount	$ 16	$ 19

Dividends - Summary of Dividend

Dividends - Summary of Dividends Paid (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Dividends Paid and Proposed [abstract]
Final (declared for previous year)	$ 0	$ 0	$ 78.1
Interim	0	0	39.9
Special	0	0	262.1
Dividends paid	$ 0	$ 0	$ 380.1
Final (declared for previous year)	$ 0	$ 0	$ 139
Interim	0	0	72
Special	0	0	510
Dividends paid	$ 0	$ 0	$ 721

Dividends - Additional Informat

Dividends - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of dividends paid and proposed [line items]
Payments for dividends			$ 721
Proposed dividends [member]
Disclosure of dividends paid and proposed [line items]
Final Proposed (not recognised as a liability at 31 December)	$ 0.859
Final proposed dividend record date	May 6, 2022
Payments for dividends	$ 0	$ 0
Final proposed amount	$ 157

Earnings_(loss) per ordinary _3

Earnings/(loss) per ordinary share - Summary of Earnings Per Ordinary Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Basic earnings/(loss) per ordinary share
Profit/(loss) available for equity holders	$ 266	$ (260)	$ 385
Basic weighted average number of ordinary shares (millions)	183	182	183
Basic earnings/(loss) per ordinary share	$ 1.454	$ (1.429)	$ 2.104
Diluted earnings/(loss) per ordinary share
Profit/(loss) available for equity holders	$ 266	$ (260)	$ 385
Diluted weighted average number of ordinary shares (millions)	184	182	184
Diluted earnings/(loss) per ordinary share	$ 1.446	$ (1.429)	$ 2.092
Diluted weighted average number of ordinary shares is calculated as:
Basic weighted average number of ordinary shares	183	182	183
Dilutive potential ordinary shares	1		1
Adjusted weighted average shares	184	182	184

Acquisition of Businesses - Add

Acquisition of Businesses - Additional Information (Detail) - USD ($) $ in Millions	Feb. 12, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about business combination [line items]
Cash paid on acquisition				$ 299
Impairment loss			$ 4
Right-of-use assets [member]
Disclosure of detailed information about business combination [line items]
Impairment loss		$ 0
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
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 net assets acquired	$ 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]
Contingent purchase consideration		$ 0	$ 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]
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 net assets acquired				$ 14
Total purchase consideration				73
Cash paid on acquisition				10
Contingent purchase consideration				66
Goodwill				64
Working Capital				$ 3

Acquisition of Businesses - Sum

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

Assets and liabilities sold -

Assets and liabilities sold - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets and liabilities classified as held for sale [line items]
Gain on Disposal of Assets and Liabilities Classified as Held For Sale	$ 11	$ 16	$ 21
Proceeds From Disposal Of Noncurrent Assets	44	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
United States [member]
Assets and liabilities classified as held for sale [line items]
Gain on Disposal of Assets and Liabilities Classified as Held For Sale	0
Proceeds From Disposal Of Noncurrent Assets	46
Noncurrent assets disposed	2
Net assets held for sale disposed off consideration payable	44
Decrease through classified as held for sale property plant and equipment	45
Decrease through classified as held for sale lease liabilities	3
Net cash inflow through classified as held for sale	$ 44
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, 2021	Dec. 31, 2020
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	$ 1,293	$ 1,376
Additions	33	52
Exchange and other adjustments	(5)	7
Ending balance	1,195	1,293
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	2,009	1,977
Additions	33	52
Disposals	(40)	(29)
Exchange and other adjustments	(5)	9
Ending balance	1,997	2,009
Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(716)	(601)
Provided	(32)	(38)
System Fund expense	(83)	(53)
Impairment charge		(48)
System Fund Impairment Charge Intangible Assets And Goodwill		(4)
Disposals	28	29
Exchange and other adjustments	1	(1)
Ending balance	(802)	(716)
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	346	339
Ending balance	341	346
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	537	529
Exchange and other adjustments	(5)	8
Ending balance	532	537
Goodwill [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(191)	(190)
Exchange and other adjustments	0	(1)
Ending balance	(191)	(191)
Brands [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	439	439
Ending balance	439	439
Brands [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	439	439
Ending balance	439	439
Software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	484	524
Ending balance	393	484
Software [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	886	864
Additions	32	50
Disposals	(40)	(29)
Exchange and other adjustments		1
Ending balance	878	886
Software [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(402)	(340)
Provided	(30)	(36)
System Fund expense	(82)	(51)
System Fund Impairment Charge Intangible Assets And Goodwill		(4)
Disposals	28	29
Exchange and other adjustments	1	0
Ending balance	(485)	(402)
Management contracts [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	10	59
Ending balance	9	10
Management contracts [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	122	122
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	(112)	(63)
Provided	(1)	(1)
Impairment charge		(48)
Ending balance	(113)	(112)
Other intangibles [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	14	15
Ending balance	13	14
Other intangibles [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	25	23
Additions	1	2
Ending balance	26	25
Other intangibles [member] | Amortisation and impairment [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(11)	(8)
Provided	(1)	(1)
System Fund expense	(1)	(2)
Ending balance	$ (13)	$ (11)

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
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 assumptions are RevPAR growth and the expected recovery period (detailed on page 149 within ‘Going concern’), terminal growth rates and pre-tax discount rates.
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 discount rates of applied to cash flow projections	pre-tax rates that are based on the Group’s weighted average cost of capital and incorporate adjustments reflecting risks specific to the territory of the CGU.
Gain loss on disposal of software assets	$ 8
System fund gain or loss		$ 4
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]
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	17 years	18 years
Six Senses [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment Charge		$ 41
Kimpton Management Agreements [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Discount rate for cash flow projections			8.00%
Impairment Charge		5	$ 50
Kimpton Regent and Six Senses management agreement portfolios [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
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
Computer software [member] | Costs Previously Incurred To Implement Cloud Computing Arrangements [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Gain loss on disposal of software assets	$ 12
Intangible asset material to entity [member] | Computer software [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill and other intangible assets	233
Impairment Charge	0
System fund impairment charge intangible assets and goodwill		4
Intangible asset material to entity [member] | Computer software [member] | Internally generated [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill and other intangible assets	$ 155
Intangible asset material to entity [member] | Computer software [member] | Remaining Project Value [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average amortisation period	5 years
Intangible asset material to entity [member] | Computer software [member] | Phase 1 [Member] | Internally generated [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average amortisation period	10 years
Weighted average remaining period	7 years
Intangible asset material to entity [member] | Computer software [member] | Phase 2 [Member] | Internally generated [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Weighted average amortisation period	8 years
Weighted average remaining period	7 years
Brands [member] | Kimpton [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Acquisitions of intangible asset	$ 193
Brands [member] | Six Senses [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Acquisitions of intangible asset	189
Regent [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment Charge		$ 2
Regent [member] | Brands [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Acquisitions of intangible asset	$ 57

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	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020
Disclosure of information for cash-generating units [Line Items]
Exchange adjustments		$ (5)	$ 7
Goodwill		341
Brands		439
Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Opening goodwill and brands		785	778
Closing goodwill and brands		780	785
Greater China [member]
Disclosure of information for cash-generating units [Line Items]
Goodwill		8
Brands		16
Greater China [member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Opening goodwill and brands		25	25
Exchange adjustments	$ 0	(1)
Closing goodwill and brands		24	25
Americas [Member]
Disclosure of information for cash-generating units [Line Items]
Goodwill		132
Brands		287
Americas [Member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Opening goodwill and brands		421	421
Exchange adjustments	$ 0	(2)
Closing goodwill and brands		419	421
EMEAA [Member]
Disclosure of information for cash-generating units [Line Items]
Goodwill		201
Brands		136
EMEAA [Member] | Cash-generating units [member]
Disclosure of information for cash-generating units [Line Items]
Opening goodwill and brands		339	332
Exchange adjustments		(2)	7
Closing goodwill and brands		$ 337	$ 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, 2021	Dec. 31, 2020
Americas [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.00%	1.70%
Pre-tax discount rate	10.20%	8.50%
EMEAA [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.20%	1.90%
Pre-tax discount rate	12.80%	12.10%
Greater China [member]
Disclosure of information for cash-generating units [Line Items]
Terminal growth rate	2.50%	2.50%
Pre-tax discount rate	12.60%	13.30%

Goodwill and other intangible_7

Goodwill and other intangible assets - Summary of recoverable amount is measured at fair value (Details) $ in Millions	Dec. 31, 2021USD ($)
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]
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]
Long-term growth rate	2.00%
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]
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, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 201	$ 309
Impairment charge	0	(90)
System Fund impairment charge		(5)
Additions	17	30
Ending balance	137	201
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	530	514
Additions	17	30
Fully depreciated assets written off	(7)	(17)
Disposals	(132)	(3)
Exchange and other adjustments	(4)	6
Ending balance	404	530
Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(329)	(205)
Provided	(31)	(37)
System Fund expense	(4)	(5)
Impairment charge		(90)
System Fund impairment charge		(5)
Fully depreciated assets written off	7	17
Disposals	87	2
Exchange and other adjustments	3	(6)
Ending balance	(267)	(329)
Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	93	134
Ending balance	52	93
Land and buildings [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	208	207
Additions		2
Disposals	(103)	(1)
Ending balance	105	208
Land and buildings [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(115)	(73)
Provided	(4)	(4)
Impairment charge		(39)
Disposals	66	1
Ending balance	(53)	(115)
Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	108	175
Ending balance	85	108
Fixtures, fittings and equipment [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	322	307
Additions	17	28
Fully depreciated assets written off	(7)	(17)
Disposals	(29)	(2)
Exchange and other adjustments	(4)	6
Ending balance	299	322
Fixtures, fittings and equipment [member] | Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(214)	(132)
Provided	(27)	(33)
System Fund expense	(4)	(5)
Impairment charge		(51)
System Fund impairment charge		(5)
Fully depreciated assets written off	7	17
Disposals	21	1
Exchange and other adjustments	3	(6)
Ending balance	$ (214)	$ (214)

Property, plant and equipment_2

Property, plant and equipment - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)Hotel	Dec. 31, 2020USD ($)Hotel	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Number of open hotels | Hotel	19	23
Impairment loss recognised in profit or loss, property, plant and equipment	$ 0	$ 90
Percentage of net book value of property, plant and equipment relating to largest owned and leased hotel		1.70%
Percentage of hotel properties directly owned		7.50%	11.00%
Percentage of hotel properties held under leases for 50 years or longer		(12.00%)	(9.00%)
Property Plant And Equipment System Fund Impairment Charge		$ 5
Impairment Charge		50
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
Impairment Charge		2
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
North America Hotels [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment Charge		35
Americas Region [Member] | US corporate headquarters [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment Charge		1
Central [member] | US corporate headquarters [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment Charge		1
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
Percentage of net book value of property, plant and equipment relating to largest owned and leased hotel		10.10%

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	$ 137	$ 201	$ 309
Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	52	93	134
Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	85	$ 108	$ 175
Americas [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	72
Americas [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	41
Americas [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	31
EMEAA [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	12
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	11
Central [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	53
Central [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	10
Central [member] | Fixtures, fittings and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	$ 43

Leases - Disclosure of quantita

Leases - Disclosure of quantitative information about right-of-use assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2020
Lease Assets Cost
Beginning balance	$ 621	$ 827
Additions and other re-measurements	4	13
Derecognition		(93)
Terminations	(7)	(127)
Disposals	(3)
Exchange and other adjustments	(5)	1
Ending balance	610	621	$ 827
Depreciation and impairment
Beginning balance	(318)	(337)
Provided	(27)	(35)
System Fund expense	(3)	(4)	(5)
Impairment Charge		(16)	(32)
System Fund impairment charge		(32)
Derecognition		44
System Fund impairment reversal	3
Terminations	5	65
Disposals	1
Exchange and other adjustments	3	(3)
Ending balance	(336)	(318)	(337)
Net book value
Right-of-use assets net	274	303		$ 490
Property [member]
Lease Assets Cost
Beginning balance	617	822
Additions and other re-measurements	4	12
Derecognition		(93)
Terminations	(6)	(125)
Disposals	(3)
Exchange and other adjustments	(5)	1
Ending balance	607	617	822
Depreciation and impairment
Beginning balance	(316)	(335)
Provided	(26)	(34)
System Fund expense	(3)	(4)
Impairment Charge		(16)
System Fund impairment charge		(32)
Derecognition		44
System Fund impairment reversal	3
Terminations	4	64
Disposals	1
Exchange and other adjustments	3	(3)
Ending balance	(334)	(316)	(335)
Net book value
Right-of-use assets net	273	301		487
Other [member]
Lease Assets Cost
Beginning balance	4	5
Additions and other re-measurements		1
Terminations	(1)	(2)
Ending balance	3	4	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	$ 1	$ 2		$ 3

Leases - Additional Information

Leases - Additional Information (Detail) $ in Millions	Jan. 01, 2022USD ($)	Dec. 31, 2021USD ($)Leases	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 01, 2020USD ($)
Disclosure Of Information Leases [Line Items]
Cash payments leases		$ 87	$ 104	$ 159
Weighted average remaining lease term		56 years
Percentage of right of use assets value		94.00%
Cash payments leases-financing activities		$ 32	65	59
Cash payments leases-operating activities		55	39	100
Impairment loss			4
Right-of-use assets net		274	303		$ 490
Undiscounted rent payable amount		3,442	3,505
Remaining undiscounted cash flows		$ 3,252	3,268
Percentage of undiscounted cash flows relating to lease liabilities		94.00%
System Fund impairment charge			(32)
Impairment charges right of use assets			50
Percentage Of Lease Liabilities Implicit Rate		9.70%
Income from subleasing of right of use assets		$ 1	1	2
Lease system fund impairment charge reversal		3
Future minimum operating sublease payment receivables		9	2	3
Global Head Office [Member] | UNITED KINGDOM | Lease Agreement [Member]
Disclosure Of Information Leases [Line Items]
Term of lease	15 years
Annual lease rent	$ 3
Month of commencement of lease	2022-01
US corporate headquarters [Member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets			2
Lease system fund impairment charge reversal		$ 3
US corporate headquarters [Member] | System Fund [member]
Disclosure Of Information Leases [Line Items]
Pre tax discount rate		9.50%
Americas [member] | Reportable segments [member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets			43
Americas [member] | Reportable segments [member] | Sublease [Member]
Disclosure Of Information Leases [Line Items]
Right-of-use assets net		$ 1
Income from subleasing of right of use assets		$ 1	1	$ 2
Americas Region [Member] | US corporate headquarters [Member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets			1
Central [member] | US corporate headquarters [Member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets			$ 1
Right-of-use assets [member]
Disclosure Of Information Leases [Line Items]
Description of extended lease term		20
Impairment loss		$ 0
Period over which management has projected cash flows		five-year
Pre tax discount rate used to assess impairment for EMEAA property			8.80%
Percentage of pre tax discount rate			8.50%
System Fund impairment charge			$ 32
Impairment charges right of use assets			11
Right-of-use assets [member] | EMEAA [Member]
Disclosure Of Information Leases [Line Items]
Impairment loss			5
Right-of-use assets [member] | Americas [member] | Reportable segments [member] | Sublease [Member]
Disclosure Of Information Leases [Line Items]
Right-of-use assets net		$ 0
Right-of-use assets [member] | Americas Region [Member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets			5
Right-of-use assets [member] | Central [member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets			6
Property, plant and equipment [member]
Disclosure Of Information Leases [Line Items]
Impairment charges right of use assets			$ 7
Eight Priority Leases [member]
Disclosure Of Information Leases [Line Items]
Number of top leases | Leases		8
Undiscounted rent payable amount		$ 283
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
Lease Incremental borrowing rates		11.00%

Leases - Disclosure Of Lease Li

Leases - Disclosure Of Lease Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Current	$ 35	$ 34
Non-current	384	416
Total	419	450
US dollars [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	374	385
Sterling [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	6	10
Euros [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	5	7
Others [member]
Disclosure Of Information Relating To Lease Liabilities Line Items [Line Items]
Total	$ 34	$ 48

Leases - Dislosure Of Lease Exp

Leases - Dislosure Of Lease Expenditure Recognised Explanatory (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Presentation of leases for lessee [abstract]
Depreciation of right-of-use assets	$ 27	$ 35	$ 38
System Fund depreciation of right-of-use assets	3	4	5
Impairment charge		16	32
System Fund impairment (reversal)/charge	(3)	32
Derecognition of right-of-use assets and lease liabilities	0	(22)
Gain on lease termination		(30)
Expense relating to variable lease payments	31	7	58
Expense relating to short-term leases and low-value assets	1	2	3
Income from subleasing right-of-use assets	(1)	(1)	(2)
Recognised in operating (loss)/profit	58	43	134
Interest on lease liabilities	29	37	41
Total recognised in the Group income statement	$ 87	$ 80	$ 175

Leases - Schedule Of Operating

Leases - Schedule Of Operating Sublease Payments Receivable (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Sublease Payments Receivables [Line Items]
Future Minimum Operating Sublease Payments Receivable	$ 9	$ 2	$ 3
Not later than one year [member]
Operating Sublease Payments Receivables [Line Items]
Future Minimum Operating Sublease Payments Receivable	2
Later than one year and not later than two years [member]
Operating Sublease Payments Receivables [Line Items]
Future Minimum Operating Sublease Payments Receivable	2
Later than one year and not later than five years [member]
Operating Sublease Payments Receivables [Line Items]
Future Minimum Operating Sublease Payments Receivable	$ 5

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of associates and joint ventures [line items]
Beginning balance	$ 81
Share of (losses)/gains	8	$ 14	$ 3
Ending balance	77	81
Cost [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	136	145
Additions	4	17
Share of (losses)/gains	(8)	(14)
System Fund share of losses	(2)	(1)
Dividends and distributions	0	(7)
Exchange and other adjustments	2	(4)
Ending balance	132	136	145
Accumulated impairment [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	(55)	(35)
Charge for the year	0	(23)
Exchange and other adjustments	0	3
Ending balance	(55)	(55)	$ (35)
Material associates [Member]
Disclosure of associates and joint ventures [line items]
Investments accounted for using equity method	42	43
Other associates [Member]
Disclosure of associates and joint ventures [line items]
Investments accounted for using equity method	$ 35	$ 38

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, 2021
Disclosure of associates and joint ventures [line items]
Charge for the year	$ 4
Derivative financial instruments	(13)	$ (62)
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, 2021USD ($)Associate	Dec. 31, 2020USD ($)Associate	Dec. 31, 2019USD ($)
Disclosure of investment in associates and joint ventures [line items]
Impairment loss		$ 4
Bottom of range [member]
Disclosure of investment in associates and joint ventures [line items]
Percentage of Pre tax discount and capitalisation rates	8.40%
Top of range [member]
Disclosure of investment in associates and joint ventures [line items]
Percentage of Pre tax discount and capitalisation rates	12.00%
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
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	Barclay associate The Group held one material associate investment at 31 December 2021, 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. $18m was provided in 2021 in relation to settlement of a commercial dispute regarding owner returns during the pandemic.
Share of profit loss from associates	$ (5)	$ (13)	$ 10
Barclay associate [member] | Dispute Settlement [Member]
Disclosure of investment in associates and joint ventures [line items]
Payment towards settlement of dispute	$ 18
Barclay associate [member] | Bottom of range [member]
Disclosure of investment in associates and joint ventures [line items]
Percentage of Pre tax discount and capitalisation rates	7.50%
Barclay associate [member] | Top of range [member]
Disclosure of investment in associates and joint ventures [line items]
Percentage of Pre tax discount and capitalisation rates	6.00%
Barclay associate [member] | 111 East 48th Street Holdings LLC [member]
Disclosure of investment in associates and joint ventures [line items]
Name of associate	111 East 48th Street Holdings, LLC
Material associate investment interest held by majority member	80.10%
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of associates [line items]
Non-current assets	$ 2,650	$ 2,796
Current assets	2,066	2,243
Current liabilities	(1,624)	(1,867)
Non-current liabilities	(4,566)	(5,021)
Net assets	(1,474)	(1,849)
Revenue	2,907	2,394	$ 4,627
Profit/(loss) for the year	265	(260)	386
Barclay associate [member]
Disclosure of associates [line items]
Non-current assets	485	497
Current assets	38	32
Current liabilities	(32)	(19)
Non-current liabilities	(246)	(247)
Net assets	245	263
Revenue	42	16
Profit/(loss) for the year	(24)	(52)
Group's share of loss for the year, including the cost of funding owner returns	(5)	(13)	$ 10
Barclay associate [member] | Group share of reported net assets at 19.9% [member]
Disclosure of associates [line items]
Net assets	49	52
Adjustments to reflect impairment, capitalised costs, and additional rights and obligations under the shareholder agreement	(7)	(9)
Carrying amount	$ 42	$ 43

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, 2021	Dec. 31, 2020
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Joint ventures [member]
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	$ 0	$ 2	$ 0
Associates [member]
Disclosure of investment in associates and joint ventures [line items]
Operating profits before exceptional items	$ (3)	$ (3)	$ 7

Other Financial Assets - Schedu

Other Financial Assets - Schedule of Other Financial Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Current	$ 2	$ 1
Non-current	173	168
Other financial assets	175	169
Equity securities [member]
Disclosure of financial assets [line items]
Other financial assets	106	88
Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	61	73
Shortfall reserve deposit [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	6	9
Ring fenced amounts to satisfy insurance claims, Cash [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	4	3
Ring fenced amounts to satisfy insurance claims, Money market funds [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	8	15
Bank accounts pledged as security [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	42	43
Other [member] | Restricted funds [member]
Disclosure of financial assets [line items]
Other financial assets	1	3
Trade and other receivables [member]
Disclosure of financial assets [line items]
Other financial assets	$ 8	$ 8

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Dividend income	$ 11	$ 16	$ 21
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	25	22
Dividend income	0	0
InterContinental San Francisco [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Equity securities measured at fair value	17	15
Dividend income	0	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	35	27
Dividend income	$ 0	$ 0

Other Financial Assets - Sche_3

Other Financial Assets - Schedule of Other Trade Deposits and Loans (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ 0	$ 88	$ 8
Other Trade Deposits With No Significant Increase In Credit Risk [Member]
Disclosure of financial assets [line items]
Provision for expected credit loss financial assets	6	4
Other Trade Deposits With Significant Increase In Credit Risk [Member]
Disclosure of financial assets [line items]
Provision for expected credit loss financial assets	17	19
Trade deposits and loans [member]
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ (15)	$ (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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ 0	$ 88	$ 8
Americas [member]
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	6	6
EMEAA [member]
Disclosure of financial assets [line items]
Provision for lifetime expected credit losses	$ 9	$ 9

Other Financial Assets - Additi

Other Financial Assets - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2021GBP (£)
Disclosure of financial assets [line items]
Other financial assets	$ 175	$ 169
Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents	3	16
Debt Instrument Face Amount	4
Utilisation, Allowance account for credit losses of financial assets	8	7
Acquired Asset [Member]
Disclosure of financial assets [line items]
Utilisation, Allowance account for credit losses of financial assets	4
Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed	0
Other Financial Asset [Member]
Disclosure of financial assets [line items]
Other financial assets	61	$ 66
Trade deposits and loans [member]
Disclosure of financial assets [line items]
Proceeds From Restricted Deposits	$ 6
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, 2021	Dec. 31, 2020
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	$ 175	$ 169
Americas [member]
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	66	72
EMEAA [member]
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	67	64
Greater China [member]
Disclosure Of Maximum Risk To Credit Exposure By Geographies [Line Items]
Maximum exposure to credit risk of other financial assets	$ 42	$ 33

Trade and other receivables -

Trade and other receivables - Summary of Trade and Other Receivables (Detail) - USD ($) $ in Millions		Dec. 31, 2021	Dec. 31, 2020
Current
Trade receivables	[1]	$ 399	$ 309
Other receivables		102	129
Prepayments		73	76
Total		$ 574	$ 514
[1]	Including cost reimbursements of $23m (2020: $26m).

Trade and other receivables - S

Trade and other receivables - Summary of Trade and Other Receivables (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Trade and other receivables [abstract]
Cost reimbursements	$ 23	$ 26

Trade and other receivables - A

Trade and other receivables - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Non-interest-bearing trade receivables, payment terms	180 days
Other receivables	$ 102	$ 129
Fully provided receivables reinstated	60
UK Portfolio [member]
Disclosure of detailed information about financial instruments [line items]
Rent payable	29	65
Other receivables	$ 53	$ 77

Trade and other receivables -

Trade and other receivables - Summary of Ageing of Trade and Other Receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial assets at end of period
Gross	$ 532	$ 387
Credit loss allowance	(133)	(78)	$ (18)
Net	399	309
Not past due [member]
Financial assets at end of period
Gross	249	153
Credit loss allowance	(2)	(1)
Net	247	152
Past due 1 to 30 days [member]
Financial assets at end of period
Gross	66	59
Credit loss allowance	(5)	(2)
Net	61	57
Past due 31 to 90 days [member]
Financial assets at end of period
Gross	52	61
Credit loss allowance	(7)	(6)
Net	45	55
Past due 91 to 180 days [member]
Financial assets at end of period
Gross	36	40
Credit loss allowance	(9)	(7)
Net	27	33
Past due 181 to 360 days [member]
Financial assets at end of period
Gross	38	74
Credit loss allowance	(21)	(62)
Net	17	$ 12
Past due more than 361 days
Financial assets at end of period
Gross	91
Credit loss allowance	(89)
Net	$ 2

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, 2021	Dec. 31, 2020
Trade and other receivables [abstract]
At 1 January	$ (78)	$ (18)
Fully provided receivables reinstated	(60)
Impairment loss	(4)	(40)
System Fund impairment reversal/(loss)	6	(24)
Amounts written off	8	7
Exchange and other adjustments	(5)	(3)
At 31 December	$ (133)	$ (78)

Trade and other receivables -_3

Trade and other receivables - Summary of Movement in Allowance for Expected Lifetime Credit Losses of Trade and Other Receivables (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement [Line Items]
Impairment loss on financial assets	$ 0	$ 88	$ 8
Exceptional Items [member]
Statement [Line Items]
Impairment loss on financial assets	$ 4	$ 48

Trade and other receivables -_4

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, 2021	Dec. 31, 2020
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	$ 501	$ 438
Americas [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	275	212
EMEAA [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	172	183
Greater China [member]
Disclosure of trade and other receivables [line items]
Maximum exposure to credit risk	$ 54	$ 43

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, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents [abstract]
Cash at bank and in hand	$ 124	$ 104
Short-term deposits	301	358
Money market funds	1,025	892
Repurchase agreements	0	321
Cash and cash equivalents as recorded in the Group statement of financial position	1,450	1,675
Bank overdrafts	(59)	(51)
Cash and cash equivalents as recorded in the Group statement of cash flows	$ 1,391	$ 1,624	$ 108	$ 600

Cash and cash equivalents - Add

Cash and cash equivalents - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [line items]
Bank balances	$ 67	$ 55
Bank overdrafts	59	51
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	77	44
UK Portfolio [member]
Cash and cash equivalents [line items]
Restricted Cash and cash equivalents	$ 9	$ 5

Trade and other payables - Summ

Trade and other payables - Summary of Trade and Other Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Current
Trade payables	$ 109	$ 80
Other tax and social security payable	29	37
Other payables	119	146
Deferred purchase consideration	0	13
Accruals	322	190
Trade and other current payables	579	466
Non-current
Other payables	4	4
Deferred purchase consideration	12	11
Contingent purchase consideration	73	79
Trade and other non current payables	$ 89	$ 94

Trade and other payables - Addi

Trade and other payables - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
UK Portfolio [member]
Statement [Line Items]
Rent payable	$ 29	$ 65

Provisions - Summary of Provisi

Provisions - Summary of Provisions (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	$ 60
Reclassification from other trade and other payables	3
Provided	40
Utilised	(11)
Released	(2)
Other provisions, ending balance	90
Litigation [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	12
Reclassification from other trade and other payables	3
Provided	25
Utilised	(1)
Released	(2)
Other provisions, ending balance	37
Insurance reserves [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	36
Provided	13
Utilised	(10)
Other provisions, ending balance	39
Onerous contractual expenditure [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	8
Other provisions, ending balance	8
Other [member]
Disclosure of other provisions [Line Items]
Other provisions, beginning balance	4
Provided	2
Other provisions, ending balance	$ 6

Provisions - Summary of Provi_2

Provisions - Summary of Provisions Analysed as Current and Non-Current (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other provisions [line items]
Current	$ 49	$ 16
Non-current	41	44
Provisions current and non-current	90	60
Litigation [member]
Disclosure of other provisions [line items]
Current	36
Non-current	1
Provisions current and non-current	37	12
Insurance reserves [member]
Disclosure of other provisions [line items]
Current	10
Non-current	29
Provisions current and non-current	39	36
Onerous contractual expenditure [member]
Disclosure of other provisions [line items]
Current	2
Non-current	6
Provisions current and non-current	8	8
Other [member]
Disclosure of other provisions [line items]
Current	1
Non-current	5
Provisions current and non-current	$ 6	$ 4

Provisions - Additional Informa

Provisions - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement [Line Items]
Insurance revenue	$ 17	$ 19	$ 19
Claims expense	14	$ 16	$ 18
Prior period potential exposure for individual insurance claims	4
Potential exposure to aggregate insurance claims since 2011	62
Potential exposure to last five policy years insurance claims	53
Reinsurance contracts held [member]
Statement [Line Items]
Claims incurred but not reported	$ 28

Loans and Other Borrowings - Su

Loans and Other Borrowings - Summary of Loans and Other Borrowings (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021GBP (£)	Dec. 31, 2020USD ($)
Disclosure of detailed information about borrowings [line items]
Current	$ 292		$ 869
Non-current	2,553		2,898
Total	2,845		3,767
GBP173m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Current	233
Non-current	0		235
Total	$ 233		235
Maturity date	28 November 2022
Discount at issue %	1.213%	1.213%
EUR500m 1.625% bonds 2024 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	$ 565		611
Maturity date	8 October 2024
Discount at issue %	0.437%	0.437%
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	$ 408		413
Total	$ 408		413
Maturity date	14 August 2025
Discount at issue %	0.986%	0.986%
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	$ 473		479
Total	$ 473		479
Maturity date	24 August 2026
Discount at issue %	0.55%	0.55%
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	$ 570		618
Maturity date	15 May 2027
Discount at issue %	0.47%	0.47%
GBP400m 3.375% bonds 2028 [member]
Disclosure of detailed information about borrowings [line items]
Non-current	$ 537		542
Maturity date	8 October 2028
Discount at issue %	1.034%	1.034%
Commercial paper [member]
Disclosure of detailed information about borrowings [line items]
Current			818
Total | £		£ 600
Maturity date	16 March 2021
Discount at issue %	0.444%	0.444%
Bank Overdrafts [member]
Disclosure of detailed information about borrowings [line items]
Current	$ 59		51
Maturity date	n/a
Sterling [member]
Disclosure of detailed information about borrowings [line items]
Total	$ 1,652		2,490
US dollars [member]
Disclosure of detailed information about borrowings [line items]
Total	57		31
Euros [member]
Disclosure of detailed information about borrowings [line items]
Total	1,135		1,242
Other currencies [member]
Disclosure of detailed information about borrowings [line items]
Total	$ 1		$ 4

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, 2021GBP (£)	Dec. 31, 2021EUR (€)	Dec. 31, 2020GBP (£)	Dec. 31, 2020EUR (€)
GBP173m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount	£ 173		£ 173
Bond interest rate	3.875%	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		€ 500
Bond interest rate	1.625%	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		£ 300
Bond interest rate	3.75%	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		£ 350
Bond interest rate	2.125%	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		€ 500
Bond interest rate	2.125%	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		£ 400
Bond interest rate	3.375%	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	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021GBP (£)	Dec. 31, 2020USD ($)
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 2,845		$ 3,767
Syndicated facility [member]
Disclosure of detailed information about borrowings [line items]
Facilities provided by banks	1,275
Bilateral Facility [member]
Disclosure of detailed information about borrowings [line items]
Facilities provided by banks	$ 75
Commercial paper [member]
Disclosure of detailed information about borrowings [line items]
Borrowings | £		£ 600
Maturity date	16 March 2021
Syndicated and Bilateral Facilities [Member]
Disclosure of detailed information about borrowings [line items]
Utilised facilities	$ 0
Syndicated and Bilateral Facilities [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Utilised facilities			$ 690

Loans and Other Borrowings - _3

Loans and Other Borrowings - Summary of Facilities Provided by Banks (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of facilities provided by banks [line items]
Unutilised facilities	$ 1,350
Committed [member] | After two but before five years [member]
Disclosure of facilities provided by banks [line items]
Unutilised facilities	1,350	$ 1,350
Uncommitted [member] | Within one year [member]
Disclosure of facilities provided by banks [line items]
Unutilised facilities	$ 50	$ 50

Net Debt - Summary of Net Debt

Net Debt - Summary of Net Debt (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of net debt [abstract]
Cash and cash equivalents	$ 1,450	$ 1,675
Loans and other borrowings - current	(292)	(869)
Loans and other borrowings - non-current	(2,553)	(2,898)
Lease liabilities-current	(35)	(34)
Lease liabilities-non current	(384)	(416)
Derivative financial instruments hedging debt values (note 24)	(67)	13
Net debt	$ (1,881)	$ (2,529)	$ (2,665)

Net Debt - Summary of Movement

Net Debt - Summary of Movement in Net Debt (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Movement in net debt
Net (decrease)/increase in cash and cash equivalents, net of overdrafts	$ (236)	$ 1,430	$ (500)
Add back financing cash flows in respect of other components of net debt:
Principal element of lease payments	32	65	59
Issue of long-term bonds, including effect of currency swaps		(1,093)
Repayment/(issue) of commercial paper	828	(738)
Repayment of long-term bonds		290
Decrease in other borrowings		125	(127)
Total financing cash flows in respect of other components of net debt	860	(1,351)
Decrease in net debt arising from cash flows	624	79
Other movements:
Lease liabilities	(7)	144
Increase in accrued interest	(1)	(5)
Disposals	3	19
Exchange and other adjustments	29	(101)
Total other movements	24	57
Decrease in net debt	648	136
Net debt at beginning of the year	(2,529)	(2,665)
Net debt at end of the year	$ (1,881)	$ (2,529)	$ (2,665)

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, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 4,183	$ 2,778
Cash flows	(860)	1,354
Exchange adjustment	(107)	213
Acquisition of businesses		(19)
Disposal	(3)
Other	54	(143)
Ending balance	3,267	4,183
Lease liabilities [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	450	680
Cash flows	(32)	(65)
Exchange adjustment	(3)	(2)
Acquisition of businesses		(19)
Disposal	(3)
Other	7	(144)
Ending balance	419	450
Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	17
Other	45
Ending balance	62	17
Unsecured bank loans [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance		125
Cash flows		(125)
GBP173m 3.875% bonds 2022 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	235	528
Cash flows		(290)
Exchange adjustment	(3)
Other	1	(3)
Ending balance	233	235
EUR500m 1.625% bonds 2024 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	611
Cash flows		585
Exchange adjustment	(48)	26
Other	2
Ending balance	565	611
GBP300m 3.75% bonds 2025 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	413	399
Exchange adjustment	(5)	13
Other	0	1
Ending balance	408	413
GBP350m 2.125% bonds 2026 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	479	462
Exchange adjustment	(6)	16
Other	0	1
Ending balance	473	479
EUR500m 2.125% bonds 2027 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	618	564
Exchange adjustment	(48)	53
Other	0	1
Ending balance	570	618
GBP400m 3.375% bonds 2028 [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	542
Cash flows		511
Exchange adjustment	(7)	29
Other	2	2
Ending balance	537	542
Commercial paper [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	818
Cash flows	(828)	738
Exchange adjustment	13	78
Other	(3)	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	4,166	2,758
Cash flows	(860)	1,354
Exchange adjustment	(107)	213
Acquisition of businesses		(19)
Disposal	(3)
Other	9	(140)
Ending balance	3,205	4,166
Exchange of principal [member] | Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 17	20
Cash flows		(3)
Ending balance		17
Initial fee received [member] | Currency swaps [member]
Disclosure of detailed information about borrowings [line items]
Cash flows		3
Other		$ (3)

Net Debt - Additional Informati

Net Debt - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of comparative information prepared under previous GAAP [line items]
Net debt	$ 1,881	$ 2,529	$ 2,665
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	$ 1,801	$ 2,375

Financial risk management and_3

Financial risk management and derivative financial instruments - Additional Information (Detail) € in Millions, Euro in Millions, $ in Millions	Jun. 30, 2020	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2022USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021USD ($)	Dec. 31, 2020EUR (€)Euro	Dec. 31, 2020USD ($)Euro
Disclosure of financial risk management [line items]
Change in value of hedged item used as basis for recognising hedge ineffectiveness		$ 0	$ 1
Exchange element of currency swaps							$ 67		$ (13)
Minimum liquidity covenant value					$ 400		$ 400		$ 400
Interest expense on borrowings		109	102	$ 78
Cash flow leverage ratio						2.98	2.98	7.69	7.69
Ratio between the hedged item and the hedging instrument						1	1
Currency swaps [member]
Disclosure of financial risk management [line items]
Other fair value elements of currency swaps							$ 5		$ (30)
Exchange element of currency swaps							$ (67)		$ 13
Currency swaps [member] | Carrying Amounts [Member]
Disclosure of financial risk management [line items]
Gain (loss) on carrying amount		62	$ 17
Senior Unsecured Long-term Credit [Member]
Disclosure of financial risk management [line items]
Interest expense on borrowings		$ 35
EUR500m 2.125% bonds 2027 [member]
Disclosure of financial risk management [line items]
Swaps held by Group | €						€ 500		€ 500
Currency swaps transaction percentage						2.125%	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		€ 500
Currency swaps transaction percentage						1.625%	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 | Euro								0	0
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%	100.00%	100.00%
Liquidity risk [member]
Disclosure of financial risk management [line items]
Funds held in foreign countries where repatriation is restricted							$ 77		$ 44
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, 2021	Dec. 31, 2020
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	$ (62)	$ (13)
Non-current Assets [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	0	5
Non-current liabilities [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	(62)	(18)
Currency swaps [member]
Disclosure Of Derivative Financial Instruments [line items]
Derivative financial instruments	$ (62)	(17)
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, 2021USD ($)GBP (£)Euro	Dec. 31, 2020USD ($)
Disclosure of detailed information about hedging instruments [line items]
Hedging instrument- Fair value | $	$ (40)	$ 7
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
Cash flow hedge of November 2018 [Member] | Receive Hedging Instrument [member]
Disclosure of detailed information about hedging instruments [line items]
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
Cash flow hedge of October 2020 [Member] | Receive Hedging Instrument [member]
Disclosure of detailed information about hedging instruments [line items]
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, 2021	Dec. 31, 2020	Dec. 31, 2019
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	$ 7	$ 5.9	$ 4
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	0.2	0.3	(2.6)
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	7.1	2.2	(1.6)
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	5.2	12.9	0.6
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	29.1	30.2	39.9
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	49.7	50.6	24.1
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	$ 67.4	$ 68.2	$ 33

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]
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) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Disclosure Of Detailed Information About Covenant Tests Which Are Calculated On A Frozen GAAP Basis [Line Items]
Covenant net debt	$ 1,881	$ 2,529	$ 2,665
Frozen GAAP Basis [member]
Disclosure Of Detailed Information About Covenant Tests Which Are Calculated On A Frozen GAAP Basis [Line Items]
Covenant EBITDA	601	272	897
Covenant net debt	1,801	2,375	2,241
Covenant interest payable	$ 133	$ 111	$ 99
Leverage	3	8.73	2.50
Interest cover	4.52	2.45	9.06
Liquidity	$ 2,655	$ 2,925

Financial risk management and_9

Financial risk management and derivative financial instruments - Summary of Undiscounted Contractual Cash Flows of Financial Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Non-derivative financial liabilities:
Non-derivative financial liabilities	$ 241	$ 254
Commercial paper		819
Lease liabilities	3,442	3,505
Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	660	684
Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(593)	(654)
Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	702	732
Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(638)	(705)
Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	94	112
Bank Overdrafts [member]
Non-derivative financial liabilities:
Borrowings	59	51
GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	465	486
GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	522	539
EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	638	705
Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	555	420
Eur500m 1.625% bonds 2024 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	593	654
GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	666	693
Due within one year [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	241	9
Commercial paper		819
Lease liabilities	58	57
Due within one year [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	16	16
Due within one year [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(9)	(10)
Due within one year [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	21	21
Due within one year [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(12)	(13)
Due within one year [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		13
Due within one year [member] | Bank Overdrafts [member]
Non-derivative financial liabilities:
Borrowings	59	51
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	12	13
Due within one year [member] | Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	550	416
Due within one year [member] | Eur500m 1.625% bonds 2024 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	9	10
Due within one year [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	18	19
Between 1 and 2 years [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		245
Lease liabilities	49	55
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	16	16
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(9)	(10)
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	21	21
Between 1 and 2 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(12)	(13)
Between 1 and 2 years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities		5
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	12	13
Between 1 and 2 years [member] | Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	2	2
Between 1 and 2 years [member] | Eur500m 1.625% bonds 2024 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	9	10
Between 1 and 2 years [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	18	18
After two but before five years [member]
Non-derivative financial liabilities:
Lease liabilities	123	136
After two but before five years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	628	652
After two but before five years [member] | Currency swaps hedging EUR500m 1.625% bonds 2024 Inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(575)	(634)
After two but before five years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	62	63
After two but before five years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(36)	(39)
After two but before five years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	52	13
After two but before five years [member] | GBP300m 3.75% bonds 2025 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	435	456
After two but before five years [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	502	31
After two but before five years [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	36	39
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	575	634
After two but before five years [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	55	55
More than 5 years [member]
Non-derivative financial liabilities:
Lease liabilities	3,212	3,257
More than 5 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 outflows [member]
Derivative financial liabilities:
Currency swaps hedging	598	627
More than 5 years [member] | Currency swaps hedging EUR500m 2.125% bonds 2027 inflows [member]
Derivative financial liabilities:
Currency swaps hedging	(578)	(640)
More than 5 years [member] | Deferred and contingent purchase consideration [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	42	81
More than 5 years [member] | GBP350m 2.125% bonds 2026 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	0	488
More than 5 years [member] | EUR500m 2.125% bonds 2027 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	578	640
More than 5 years [member] | Trade Payables [Member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	2	1
More than 5 years [member] | GBP400m 3.375% bonds 2028 [member]
Non-derivative financial liabilities:
Non-derivative financial liabilities	$ 575	$ 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, 2021	Dec. 31, 2020
Disclosure of credit risk exposure [line items]
Short-term deposits	$ 301	$ 358
Money market funds	1,025	892
Repurchase agreement collateral		321
AAA credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	0
Money market funds	1,025	892
Repurchase agreement collateral		238
AA credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	0
Money market funds	0
Repurchase agreement collateral		65
AA minus Credit Rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	87	98
Money market funds	0
Repurchase agreement collateral		18
A plus credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	45	165
Money market funds	0
A credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	169	94
Money market funds	0
A minus credit rating [member]
Disclosure of credit risk exposure [line items]
Short-term deposits	0	$ 1
Money market funds	$ 0

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, 2021	Dec. 31, 2020
Disclosure of fair value measurement of assets [line items]
Other financial assets	$ 173	$ 168
Level 1 [member]
Disclosure of fair value measurement of assets [line items]
Other financial assets	8	15
Level 2 [member]
Disclosure of fair value measurement of assets [line items]
Derivative financial instruments		1
Level 3 [member]
Disclosure of fair value measurement of assets [line items]
Other financial assets	106	88
Derivative financial instruments		4
Derivative financial instruments [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	(62)	(18)
Financial Liabilities	(62)	(18)
Deferred compensation plan liabilities [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	(256)	(236)
Financial Liabilities	(256)	(236)
Loans and other borrowings [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities at amortised cost	(2,845)	(3,767)
Financial Liabilities	(2,845)	(3,767)
Trade and other payables [Member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities, at fair value	(73)	(79)
Financial liabilities at amortised cost	(566)	(444)
Financial liabilities, Not categorised as a financial instrument	(29)	(37)
Financial Liabilities	(668)	(560)
Other financial assets [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	114	103
Financial assets at amortised cost	61	66
Financial assets	175	169
Cash and cash equivalent [member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	1,025	892
Financial assets at amortised cost	425	783
Financial assets	1,450	1,675
Derivative financial instruments [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value		5
Financial assets		5
Deferred Compensation Plan Investments [Member]
Disclosure of fair value measurement of assets [line items]
Financial assets, at fair value	256	236
Financial assets	256	236
Trade and other receivables [member]
Disclosure of fair value measurement of assets [line items]
Financial assets at amortised cost	501	438
Financial assets, Not categorised as a financial instrument	73	76
Financial assets	$ 574	$ 514

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, 2021	Dec. 31, 2020
Liabilities
Loans and other borrowings	$ (2,845)	$ (3,767)
Deferred purchase consideration [member]
Liabilities
Deferred purchase consideration	(12)	(24)
GBP173m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings	(233)	(235)
EUR500m 1.625% bonds 2024 [member]
Liabilities
Loans and other borrowings	(565)	(611)
GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings	(408)	(413)
GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings	(473)	(479)
GBP400m 3.375% bonds 2028 [member]
Liabilities
Loans and other borrowings	(537)	(542)
EUR500m 1.625% bonds 2027 [member]
Liabilities
Loans and other borrowings	(570)	(618)
Fair value [member]
Liabilities
Deferred purchase consideration	(13)	(26)
Fair value [member] | GBP173m 3.875% bonds 2022 [member]
Liabilities
Loans and other borrowings	(239)	(248)
Fair value [member] | EUR500m 1.625% bonds 2024 [member]
Liabilities
Loans and other borrowings	(585)	(630)
Fair value [member] | GBP300m 3.75% bonds 2025 [member]
Liabilities
Loans and other borrowings	(428)	(448)
Fair value [member] | GBP350m 2.125% bonds 2026 [member]
Liabilities
Loans and other borrowings	(471)	(489)
Fair value [member] | GBP400m 3.375% bonds 2028 [member]
Liabilities
Loans and other borrowings	(566)	(603)
Fair value [member] | EUR500m 1.625% bonds 2027 [member]
Liabilities
Loans and other borrowings	$ (601)	$ (650)

Classification and measuremen_5

Classification and measurement of financial instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of fair value measurement of assets and liabilities [line items]
Cash consideration			$ 299
Contingent purchase consideration	$ 73	$ 79
Bottom of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Non-marketability factor	20.00%	20.00%
Bottom of range [member] | Regent Hospitality Worldwide Inc [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Percentage to be acquired on exercise				51.00%
Percentage of voting equity interests acquired				51.00%
Top of range [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Non-marketability factor	30.00%	30.00%
Top of range [member] | Regent Hospitality Worldwide Inc [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Percentage to be acquired on exercise				100.00%
Percentage of voting equity interests acquired				100.00%
Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Beneficial interest		49.00%
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 (2020: $7m). If the date for exercising the options is assumed to be 2033, the amount of the undiscounted contingent purchase consideration would be $86m (2020: $86m).
Contingent purchase consideration	$ 73	$ 74
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	0
Fair value adjustment recognised		21
Six Senses [member]
Disclosure of fair value measurement of assets and liabilities [line items]
Contingent purchase consideration	0	$ 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
Percentage of voting equity interests acquired	25.00%
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
Percentage of voting equity interests acquired	24.00%
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	6.30%	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	9.30%	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]
Disclosure of fair value measurement of assets and liabilities [line items]
Date for exercising the options		2033
Exercising the options in 2033 [Member] | Regent [member]
Disclosure of fair value measurement of assets and liabilities [line items]
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 increase in unobservable input, liabilities	7	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 increase in unobservable input, liabilities		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 increase in unobservable input, liabilities	6	5
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 increase in unobservable input, liabilities	$ 9	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 increase in unobservable input, liabilities		$ 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		1.00%

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value measurement of assets and liabilities [line items]
At 1 January	$ 5,039
At 1 January	(6,888)
At 31 December	4,716	$ 5,039
Unrealised changes in fair value	6	13	$ 27
At 31 December	(6,190)	(6,888)
Other financial assets [member]
Disclosure of fair value measurement of assets and liabilities [line items]
At 1 January	88	128
Additions	3	5
Valuation gains/losses recognised in other comprehensive income	15	(47)
Transfers into Level 3		8
Repayment and disposals		(5)
Exchange and other adjustments		(1)
At 31 December	106	88	128
Contingent purchase consideration [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
At 1 January	(79)	(91)
Unrealised changes in fair value	6	13
Exchange and other adjustments		(1)
At 31 December	(73)	(79)	$ (91)
Derivative financial instruments [Member]
Disclosure of fair value measurement of assets and liabilities [line items]
At 1 January	4
At 31 December		4
Unrealised changes in fair value	$ (4)	$ 4

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) - Level 3 [member] $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Regent [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]
Gain (loss) on contingent purchase consideration	21
Gain on derivative financial instruments	$ 4

Reconciliation of profit_(los_3

Reconciliation of profit/(loss) for the year to cash flow from operations - Summary of Reconciliation of Profit/(Loss) for the Year to Cash Flow From Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of (loss)/profit or loss to net cash flows from operating activities [abstract]
Profit/(loss) for the year	$ 265	$ (260)	$ 386
Adjustments for:
Net financial expenses	139	140	115
Fair value gains on contingent purchase consideration	(6)	(13)	(27)
Income tax charge/(credit)	96	(20)	156
Operating profit adjustments:
Impairment loss on financial assets	0	88	8
Other impairment charges	4	226	131
Other operating exceptional items	25	(4)	55
Depreciation and amortisation	98	110	116
Operating profit adjustments	127	420	310
Contract assets deduction in revenue	35	25	21
Share-based payments cost	28	21	30
Share of losses of associates and joint ventures	8	14	3
Other adjustments for non-cash items	71	60	54
System Fund adjustments:
Depreciation and amortisation	94	62	54
Impairment (reversal)/loss on financial assets	(6)	24	12
Other impairment (reversals)/charges	(3)	41
Other operating exceptional items		20	28
Share-based payments cost	13	11	12
Share of losses of associates	2	1
System fund adjustments	100	159	106
Working capital and other adjustments:
Increase in deferred revenue	39	1	57
Decrease in inventories	1	1
(Increase)/decrease in trade and other receivables	(75)	38	(70)
Increase/(decrease) in trade and other payables	153	(69)	(63)
Other adjustments	(8)	2	(1)
Working capital and other adjustments	110	(27)	(77)
Cash flows relating to exceptional items	(12)	(87)	(55)
Contract acquisition costs, net of repayments	(42)	(64)	(61)
Total adjustments	583	568	521
Cash flow from operations	$ 848	$ 308	$ 907

Retirement benefits - Additiona

Retirement benefits - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021GBP (£)	Dec. 31, 2021USD ($)	Dec. 31, 2020	Dec. 31, 2019
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_2020 model and a 1.25% per annum long-term trend and a smoothing parameter (‘s-kappa’) of 7.5 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-2021 mortality tables.
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.
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	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 and transfer of the defined benefit obligations to Rothesay Life on 31 October 2014.​​​​​​​ 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 offer in 2014 resulted in the extinguishment of approximately 70% 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 $42m (£31m) at 31 December 2021 (see note 17) is currently held as security on behalf of the remaining members.
Explanation of changes in description of retirement benefit plan	The former defined benefit plan, the InterContinental Hotels UK Pension Plan, was wound up on 21 July 2015 following the completion of the buy-out and transfer of the defined benefit obligations to Rothesay Life on 31 October 2014.
Approximate extinguishment of the unfunded pension obligations	70.00%
Bank accounts pledged as security		£ 31	$ 42
Actuarial assumption of discount rates		1.80%	1.80%	1.40%	2.10%
Philippines [member]
Disclosure of defined benefit plans [line items]
Net retirement benefit asset			$ 2
Plan assets			9
Defined benefit obligation			$ 7
Total Contributions	$ 1
Defined contribution plan, cost	1
Defined Contribution Plan, Increase (Decrease), Cost	$ 1
Actuarial assumption of discount rates		5.00%	5.00%
Actuarial assumption of expected rates of salary increases		7.00%	7.00%
Weighted average duration of defined benefit obligation	13 years
Estimate of contributions expected to be paid to plan for next annual reporting period	$ 1
Philippines [member] | Domestic Government Securities [Member]
Disclosure of defined benefit plans [line items]
Plan assets			$ 7
Philippines [member] | Domestic Equity Investment [Member]
Disclosure of defined benefit plans [line items]
Plan assets			$ 2

Retirement benefits - Defined B

Retirement benefits - Defined Benefit Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined benefit obligation
Statement [Line Items]
At 1 January	$ 103	$ 96	$ 91
Interest expense/(income)	2	3	3
Total	2	3	3
Demographic assumptions	(3)	(3)	(1)
Financial assumptions	(3)	10	9
Experience adjustments	(1)	1	(1)
Re-measurement loss/(gain)	(7)	8	7
Exchange adjustments	(1)	2	1
Total	(8)	10	8
Group contributions	0
Benefits paid	(5)	(6)	(6)
Total	(5)	(6)	(6)
At 31 December	92	103	96
Defined benefit obligation | United Kingdom [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	30	31	26
Defined benefit obligation | United States [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	45	50	48
Defined benefit obligation | United States [member] | Unfunded Plans [member] | Post-retirement Plans [member]
Statement [Line Items]
Unfunded post-employment plans	17	22	22
Fair value of plan assets
Statement [Line Items]
At 1 January	0
Interest expense/(income)	0
Total	0
Demographic assumptions	0
Financial assumptions	0
Experience adjustments	0
Re-measurement loss/(gain)	0
Exchange adjustments	0
Total	0
Group contributions	(5)	(6)	(6)
Benefits paid	5	6	6
Total	0
At 31 December	0	0
Fair value of plan assets | United Kingdom [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	0
Fair value of plan assets | United States [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	0
Fair value of plan assets | United States [member] | Unfunded Plans [member] | Post-retirement Plans [member]
Statement [Line Items]
Unfunded post-employment plans	0
Net defined benefit liability (asset) [member]
Statement [Line Items]
At 1 January	103	96	91
Interest expense/(income)	2	3	3
Total	2	3	3
Demographic assumptions	(3)	(3)	(1)
Financial assumptions	(3)	10	9
Experience adjustments	(1)	1	(1)
Re-measurement loss/(gain)	(7)	8	7
Exchange adjustments	(1)	2	1
Total	(8)	10	8
Group contributions	(5)	(6)	(6)
Benefits paid	0
Total	(5)	(6)	(6)
At 31 December	92	103	96
Net defined benefit liability (asset) [member] | United Kingdom [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	30	31	26
Net defined benefit liability (asset) [member] | United States [member] | Unfunded Plans [member]
Statement [Line Items]
Unfunded Plans	45	50	48
Net defined benefit liability (asset) [member] | United States [member] | Unfunded Plans [member] | Post-retirement Plans [member]
Statement [Line Items]
Unfunded post-employment plans	$ 17	$ 22	$ 22

Retirement benefits - Summary o

Retirement benefits - Summary of Principal Financial Assumptions Used to Determine Benefit Obligations (Detail)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
United Kingdom [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Pension increases	3.40%	3.00%	2.70%
Inflation rate	3.40%	3.00%	2.70%
Discount rate	1.80%	1.40%	2.10%
United States [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Discount rate	2.40%	1.90%	2.90%
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	6.20%	6.40%	6.70%
United States [member] | Post 65 [member]
Disclosure of defined benefit plan actuarial assumptions [line items]
Healthcare cost trend rate	6.50%	6.80%	7.10%
US post-retirement plan
Disclosure of defined benefit plan actuarial assumptions [line items]
Discount rate	2.40%	2.00%	2.90%

Retirement benefits - Defined_2

Retirement benefits - Defined Benefit Plans - Life Expectancy Assumptions at Retirement Age (Detail) - Plan [member]		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
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	22 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	23 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]	25 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 2041.

Retirement benefits - Defined_3

Retirement benefits - Defined Benefit Plans - Sensitivity Analysis of Actuarial Assumptions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
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	$ 2.8	$ 3.2
Increase in liabilities	$ (2.8)	(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	$ (1.2)	(1.4)
Increase in liabilities	$ 1.3	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	$ 5.1	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	$ (1.2)	(1.6)
Increase in liabilities	$ 1.3	$ 1.7

Retirement benefits - Summary_2

Retirement benefits - Summary of Estimated Future Benefit Payments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 122	$ 129
Due within one year [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	5	6
Between one and five years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	21	22
More than 5 years [member]
Disclosure of net defined benefit liability/asset [line items]
Estimated future benefit payments	$ 96	$ 101
Plan [member] | United Kingdom [member]
Disclosure of net defined benefit liability/asset [line items]
Average duration of obligation (years)	19 years	19 years
Plan [member] | United States [member]
Disclosure of net defined benefit liability/asset [line items]
Average duration of obligation (years)	9 years	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 4 months 24 days	9 years 10 months 24 days

Share-based payments - Addition

Share-based payments - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)£ / shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares£ / shares	Dec. 31, 2019USD ($)
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Vesting period of share awards		3 years
Weighted average share price at exercise date	£ 50.812		£ 48.745
Liabilities from share-based payment transactions | $	£ 0	$ 0	£ 0	$ 0
Maximum [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price	£ 53.36
Minimum [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price	43.99
Closing [member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
IHG share price	£ 47.81
Colleague Share Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of shares purchased by employees | shares		31,234	36,298
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, 2021yr£ / shares	Dec. 31, 2020yr£ / shares	Dec. 31, 2019yr£ / 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	£ 50.09	£ 37.71	£ 45.97
Term (years) | yr	1.5	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	£ 49.80	£ 34.50	£ 48.50
Expected dividend yield	1.11%	1.48%	2.16%
Risk-free interest rate	0.09%	0.02%	0.72%
Volatility	43.00%	33.00%	19.00%
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, 2021USD ($)award	Dec. 31, 2020USD ($)award	Dec. 31, 2019USD ($)award
Annual Performance Plan [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	413,000	496,000	591,000
Granted	90,000	138,000	217,000
Vested	(147,000)	(188,000)	(276,000)
Share capital consolidation			(21,000)
Lapsed or cancelled	(8,000)	(33,000)	(15,000)
Ending balance	348,000	413,000	496,000
Fair value of awards granted during the year | $	$ 68.885	$ 49.650	$ 58.887
Weighted average remaining contract life (years)	6 months	1 year	1 year 1 month 6 days
LTIP Performance-related awards [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Beginning balance	814,000	695,000	1,088,000
Granted	281,000	383,000	287,000
Vested	(70,000)	(179,000)	(293,000)
Lapsed or cancelled	(153,000)	(85,000)	(387,000)
Ending balance	872,000	814,000	695,000
Fair value of awards granted during the year | $	$ 46.763	$ 24.735	$ 49.856
Weighted average remaining contract life (years)	1 year 2 months 12 days	1 year 4 months 24 days	1 year 3 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	1,421,000	1,275,000	1,301,000
Granted	442,000	696,000	540,000
Vested	(391,000)	(413,000)	(422,000)
Lapsed or cancelled	(122,000)	(137,000)	(144,000)
Ending balance	1,350,000	1,421,000	1,275,000
Fair value of awards granted during the year | $	$ 65.597	$ 43.975	$ 58.621
Weighted average remaining contract life (years)	1 year 2 months 12 days	1 year 3 months 18 days	1 year 2 months 12 days

Share-based payments - Summar_3

Share-based payments - Summary of Cost Related to Share-Based Payment Transactions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement [Line Items]
Equity-settled	$ 39	$ 30	$ 41
Total	41	32	43
Operating profit [Member]
Statement [Line Items]
Equity-settled	26	19	28
Cash-settled	2	2	2
Exceptional administrative expenses [Member]
Statement [Line Items]
Equity-settled	0		1
System Fund [member]
Statement [Line Items]
Equity-settled	$ 13	$ 11	$ 12

Equity - Summary of Equity Shar

Equity - Summary of Equity Share Capital (Detail) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [line items]
Number of shares beginning balance	187	187	197
Beginning balance	$ (1,849)	$ (1,465)	$ (1,131)
Share capital consolidation			(10)
Number of shares ending balance	187	187	187
Ending balance	$ (1,474)	$ (1,849)	$ (1,465)
Nominal value [Member]
Disclosure of classes of share capital [line items]
Beginning balance	53	52	50
Exchange adjustments	0	1	2
Ending balance	53	53	52
Share premium [Member]
Disclosure of classes of share capital [line items]
Beginning balance	103	99	96
Exchange adjustments	(2)	4	3
Ending balance	101	103	99
Equity share capital [member]
Disclosure of classes of share capital [line items]
Beginning balance	156	151	146
Exchange adjustments	(2)	5	5
Ending balance	$ 154	$ 156	$ 151

Equity - Summary of Equity Sh_2

Equity - Summary of Equity Share Capital (Parenthetical) (Detail)	Dec. 31, 2021£ / shares	Dec. 31, 2020£ / shares	Dec. 31, 2019$ / shares	Dec. 31, 2018$ / shares
Ordinary shares [Member] | Equity share capital [member]
Disclosure of classes of share capital [line items]
Nominal value per share | (per share)	£ 0.20852	£ 0.20852	$ 0.20852	$ 0.19810

Equity - Additional Information

Equity - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares	Jan. 14, 2019£ / sharesshares	Oct. 31, 2018USD ($)
Disclosure of reserves within equity [line items]
Authorised share capital | shares	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	$ 0	$ 0	$ 510
Reclassified from OCI to profit or loss - included in financial expenses	(96)	13	$ (38)
Consolidation of Shares | shares			10,000,000
Treasury shares [member]
Disclosure of reserves within equity [line items]
Treasury shares transferred to employee share trusts	$ 1.4	$ 0.6	$ 0.8
Number of treasury shares held | shares	3,700,000	5,100,000	5,700,000
Treasury shares held, nominal value	$ 1	$ 1.4	$ 1.6
Cash flow hedge reserves [member]
Disclosure of reserves within equity [line items]
Reclassified from OCI to profit or loss - included in financial expenses	(96)	13	(38)
EUR bonds [member] | Cash flow hedge reserves [member]
Disclosure of reserves within equity [line items]
Reclassified from OCI to profit or loss - included in financial expenses	15	9	8
Change in fair value of currency swaps recognised in OCI	$ (81)	$ 22	$ (30)

Equity - Summary of Shares Held

Equity - Summary of Shares Held By Employee Share Trusts (Detail) - USD ($) shares in Millions, $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [abstract]
Number of shares	0.9	0.1	0.1
Carrying value	$ 21.7	$ 1.4	$ 4.9
Market value	$ 57.3	$ 3.1	$ 9.6

Equity share capital - Summary

Equity share capital - Summary of Cash Flow Hedge Reserves (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about hedged items [line items]
Costs of hedging deferred and recognised in OCI	$ 2	$ (6)	$ (6)
Reclassified from OCI to profit or loss -included in financial expenses	96	(13)	38
Deferred tax	7	(4)	0
Cash flow hedge reserves [member]
Disclosure of detailed information about hedged items [line items]
Reserve Of Cash flow Hedges Beginning Balance	(24)	(6)	(4)
Costs of hedging deferred and recognised in OCI	2	(6)	(6)
Change in fair value of currency swaps recognised in OCI	(62)	(1)	(34)
Reclassified from OCI to profit or loss -included in financial expenses	96	(13)	38
Deferred tax	(7)	4
Exchange adjustments		(2)
Reserve Of Cash flow Hedges Ending Balance	5	(24)	(6)
Cash flow hedge reserves [member] | Cash flow hedge reserves [Member]
Disclosure of detailed information about hedged items [line items]
Reserve Of Cash flow Hedges Beginning Balance	(11)	1	(3)
Costs of hedging deferred and recognised in OCI	0
Change in fair value of currency swaps recognised in OCI	(62)	(1)	(34)
Reclassified from OCI to profit or loss -included in financial expenses	96	(13)	38
Deferred tax	(7)	4
Exchange adjustments		(2)
Reserve Of Cash flow Hedges Ending Balance	16	(11)	1
Cash flow hedge reserves [member] | Costs of hedging reserve [member]
Disclosure of detailed information about hedged items [line items]
Reserve Of Cash flow Hedges Beginning Balance	(13)	(7)	(1)
Costs of hedging deferred and recognised in OCI	2	(6)	(6)
Change in fair value of currency swaps recognised in OCI	0
Reclassified from OCI to profit or loss -included in financial expenses	0
Deferred tax	0
Reserve Of Cash flow Hedges Ending Balance	$ (11)	$ (13)	$ (7)

Capital and other commitments -

Capital and other commitments - Summary of Capital and Other Commitments (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 17	$ 19
Property, plant and equipment [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	13	17
Intangible assets [member]
Disclosure of contractual capital commitments [line items]
Capital and other commitments	$ 4	$ 2

Capital and other commitments_2

Capital and other commitments - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of capital and other commitments [line items]
Capital and other commitments	$ 17	$ 19
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) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of contingent liabilities [line items]
Outstanding letters of credit	$ 45	$ 43
Guarantees of loans made to equity accounted investments	69	$ 56
Maximum [member]
Disclosure of contingent liabilities [line items]
Guarantees of loans made to equity accounted investments	$ 21

Related party disclosures - Sum

Related party disclosures - Summary of Total Compensation of Key Management Personnel (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Compensation of key management personnel [abstract]
Short-term employment benefits	$ 19.3	$ 10.5	$ 15.8
Contributions to defined contribution pension plans	0.5	0.3	0.5
Equity compensation benefits	8.1	2.3	12.1
Total compensation of key management personnel	$ 27.9	$ 13.1	$ 28.4

Related party disclosures - S_2

Related party disclosures - Summary of Related Party Disclosures for Associates and Joint Ventures (Detail) - Associates [member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [Line Items]
Fee revenue from associates	$ 3	$ 1	$ 10
Amounts owed by associates	11	11	3
Amounts owed to associates	$ 0	$ (4)	$ (4)

Related party disclosures - Add

Related party disclosures - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
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	0.90%	0.80%
Barclay associate [member] | Dispute Settlement [Member]
Disclosure of transactions between related parties [Line Items]
Payment towards settlement of dispute	$ 18

System Fund - Summary of System

System Fund - Summary of System Fund Revenues (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
System fund [line items]
System fund revenue	$ 928	$ 765	$ 1,373
Assessment fees and contributions received from hotels [member]
System fund [line items]
System fund revenue	727	490	1,036
Loyalty programme revenue [member]
System fund [line items]
System fund revenue	$ 201	$ 275	$ 337

System Fund - Summary of Syst_2

System Fund - Summary of System Fund Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
System fund [line items]
Depreciation and amortisation	$ 98	$ 110	$ 116
Impairment loss on financial assets	0	88	8
Other impairment (reversals)/charges	4	226	131
System Fund [member]
System fund [line items]
Marketing	147	109	461
Depreciation and amortisation	94	62	54
Impairment loss on financial assets	(6)	24	12
Other impairment (reversals)/charges	(3)	41
Costs are borne by the System Fund [member] | System Fund [member]
System fund [line items]
Payroll costs	$ 304	$ 242	$ 313

Group Companies - Summary of In

Group Companies - Summary of Investment in Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2021
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%
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]
Registered addresses	Clarendon House, 2 Church Street, Hamilton HM11, Bermuda
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 5RH, UK
Ownership Percentage	100.00%
Barclay Operating Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Barclay Operating Corp.
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 5RH, UK
Ownership Percentage	100.00%
BOC Barclay Sub LLC [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	BOC Barclay Sub, LLC
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	Compañia Inter-Continental De Hoteles El Salvador SA
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5RH, 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, LLC
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 5RH, 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 5RH, 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]
Registered addresses	Level 6, Akaria Plaza, North Wing, Gate D, Olaya Street, PO Box 93228, Riyahd 1148, KSA
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.
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 # 1010, Col. Providencia, Guadalajara, Jalisco CP44630, 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 Centre, 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 SAS
Registered addresses	31-33 rue Mogador, 75009 Paris, France
Ownership Percentage	100.00%
Holiday Inns (Courtalin) SAS [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (Courtalin) SAS
Registered addresses	31-33 rue Mogador, 75009 Paris, France
Ownership Percentage	100.00%
Holiday Inns (England) Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Holiday Inns (England) Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5RH, 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 Centre, 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) Limited
Registered addresses	Level 54, Hopewell Centre, 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 Limited
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) Limited
Registered addresses	Level 54, Hopewell Centre, 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 5RH, 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 5RH, 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 5RH, 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 5RH, UK
Ownership Percentage	100.00%
IC Hotelbetriebsfuhrungs GmbH [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IC Hotelbetriebsführungs 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 (af)
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
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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 5RH, 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) Limited
Registered addresses	No. 84, Pan Haliain 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
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.
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 Ltd
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]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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 Commissions 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
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, 55 Shortland Street, Auckland Central, Auckland 1010, New Zealand
Ownership Percentage	100.00%
IHG Hotels Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Hotels Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5RH, 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 5RH, 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 Kotoshira Tower, 2-8, Toranomon 1-chom, 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 Kotoshira Tower, 2-8, Toranomon 1-chom, 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 5RH, 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 Jánus 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 5RH, 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 5RH, 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 5RH, 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, São Paulo, Brazil
Ownership Percentage	100.00%
Inter-Continental D.C. Operating Corp. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Intercontinental 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 SLU
Ownership Percentage	100.00%
Inter-Continental Hospitality Corporation [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Intercontinental 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	Konigsallee 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	Intercontinental Hotels Corporation de Venezuela C.A.
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) SAU
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 Centre, 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, 55 Shortland Street, Auckland Central, Auckland 1010, New Zealand
Ownership Percentage	100.00%
InterContinental Hotels Group (Shanghai) Ltd. [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	InterContinental Hotels Group (Shanghai) Ltd.
Registered addresses	22nd Floor, Citigroup Tower, No. 33 Huayanshiqiao 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 5RH, 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 5RH, 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 5RH, 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	InterContinental 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	Intercontinental IOHC (Mauritius) Limited
Registered addresses	Juris Tax Services Ltd. Level 12, NeX Teracom 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	4640 Admiralty Way, 5th Floor, Marina del Rey, CA 90292, 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	4640 Admiralty Way, 5th Floor, Marina del Rey, CA 90292, 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]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
KHRG 11th Avenue Hotel LLC [member]
Disclosure of Composition of Group [Line Items]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
KHRG DC 2505 LLC [member]
Disclosure of Composition of Group [Line Items]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 Imperium 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 Imperium 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, Germany
Ownership Percentage	100.00%
Regent International Hotels Ltd [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Regent International Hotels Ltd
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.
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 5RH, 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 5RH, 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 5RH, 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 5RH, 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
SC Quest Limited [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	SC Quest Limited
Registered addresses	Broadwater Park, Denham, Buckinghamshire, UB9 5RH, 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, UK
Ownership Percentage	100.00%
Semiramis for training of Hotel Personnel and Hotel Management SAE [member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Semiramis for training of Hotel Personnel and Hotels 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 5RH, 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
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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 5RH, 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]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Southern Pacific Hotels Properties Limited [member]
Disclosure of Composition of Group [Line Items]
Registered addresses	Flemming House, Wickhams Cay, P.O. Box 662, Road Town, Tortola VG1110, British Virgin Islands
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 5RH, 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
Ownership Percentage	73.99%
Sustainable Luxury Hospitality Thailand Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury Hospitality (Thailand) Limited
Ownership Percentage	73.99%
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 103330, Thailand
Ownership Percentage	49.00%
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	99.99%
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
Ownership Percentage	100.00%
Sustainable Luxury UK Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	Sustainable Luxury UK Limited
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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 5RH, 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 5RH, 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%
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%
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 5RH, 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 5RH, 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 # 1010, Col. Providencia, Guadalajara, Jalisco CP44630, 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 Centre, 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 Kotoshira Tower, 2-8, Toranomon 1-chom, 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 Kotoshira Tower, 2-8, Toranomon 1-chom, 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 C H3B OA2, Canada
Ownership Percentage	74.11%
IHG Peru SRL [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHG Peru SRL
Registered addresses	Bernard 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 # 1010, Col. Providencia, Guadalajara, Jalisco CP44630, Mexico
Ownership Percentage	100.00%
IHC Arabia for Management, LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	IHC Arabia for Management, LLC
Registered addresses	Level 6, Akaria Plaza, North Wing, Gate D, Olaya Street, PO Box 93228, Riyahd 1148, KSA
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	99.99%
KHRG Atlanta Midtown, LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	KHRG Atlanta Midtown, LLC
Ownership Percentage	100.00%
White Shield Company Limited [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	White Shield Company Limited
Ownership Percentage	100.00%
WY BLL Owner, LLC [Member]
Disclosure of Composition of Group [Line Items]
Name of subsidiary	WY BLL Owner, LLC
Ownership Percentage	100.00%
Holiday Inns Courtalin Holdings SAS [Member]
Disclosure of Composition of Group [Line Items]
Registered addresses	3411 Silverside Road, Tatnall Building #104, Wilmington, DE 19810, USA
Ownership Percentage	100.00%
21 Engineer Lane, Gibraltar, GX11 1AA, Gibraltar [member]
Disclosure of Composition of Group [Line Items]
Registered addresses	21 Engineer Lane, Gibraltar, GX11 1AA, Gibraltar
5 Temple Square, Temple Street, Liverpool, L2 5RH [member]
Disclosure of Composition of Group [Line Items]
Registered addresses	5 Temple Square, Temple Street, Liverpool, L2 5RH

Group Companies - Summary of _2

Group Companies - Summary of Investment in Associates (Detail)	12 Months Ended
	Dec. 31, 2021
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, Sociedad de Responsabilidad Limitada de Capital Variable
Registered addresses	Avenida Ejercito Nacional Mexicano No. 769, Torre B Piso 8, Granada, Miguel Hidalgo, Ciudad de Mexico, 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 Mexico, 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 Mexico, 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 Mexico, 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]
Associates	Shanghai Yuhuan Industrial Development Co., Ltd.
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%