{
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  "namespaces": {
   "ifrs-full": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
   "iso4217": "http://www.xbrl.org/2003/iso4217",
   "mangroupplc": "http://mangroupplc.com/xbrl/2022",
   "scheme": "http://standards.iso.org/iso/17442",
   "xbrl": "https://xbrl.org/2021",
   "xbrli": "http://www.xbrl.org/2003/instance"
  },
  "taxonomy": [
   "http://mangroupplc.com/xbrl/2022/2549003YWC1DW6LALB09-2022-12-31.xsd"
  ]
 },
 "facts": {
  "fact-1": {
   "value": "Man Gr<span class=\"_ _3\"/>o<span class=\"_ _3\"/>up i<span class=\"_ _3\"/>s<span class=\"_ _4\"/> a<span class=\"_ _0\"/> <span class=\"_ _0\"/>tec<span class=\"_ _0\"/>h<span class=\"_ _0\"/>nology<span class=\"_ _7\"/>-<span class=\"_ _30c\"> </span>empo<span class=\"_ _8\"/>w<span class=\"_ _7\"/>ered<span class=\"_ _9\"/> a<span class=\"_ _0\"/>c<span class=\"_ _1\"/>t<span class=\"_ _1\"/>i<span class=\"_ _9\"/>ve<span class=\"_ _9\"/> <span class=\"_ _9\"/>i<span class=\"_ _9\"/>nve<span class=\"_ _9\"/>s<span class=\"_ _9\"/>t<span class=\"_ _1\"/>m<span class=\"_ _9\"/>e<span class=\"_ _9\"/>n<span class=\"_ _4\"/>t<span class=\"_ _a\"/> managemen<span class=\"_ _3\"/>t firm",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Capital<span class=\"_ _3\"/> manage<span class=\"_ _3\"/>ment an<span class=\"_ _3\"/>d shareho<span class=\"_ _3\"/>lder re<span class=\"_ _3\"/>turns<span class=\"_ _30c\"> </span>2<span class=\"_ _0\"/>018<span class=\"_ _5c\"> </span><span class=\"lsec wse6\">20<span class=\"_ _0\"/>19<span class=\"_ _5d\"> </span><span class=\"ls23 ws2a\">2020<span class=\"_ _5d\"> </span><span class=\"lsbe wsb6\">2<span class=\"_ _0\"/>021<span class=\"_ _1f\"> </span></span>2022<span class=\"_ _30c\"> </span></span></span>Dividends ($m)<span class=\"_ _8a\"> </span><span class=\"lsc0 ws0\">Weig<span class=\"_ _0\"/>hted av<span class=\"_ _0\"/>erag<span class=\"_ _0\"/>e bas<span class=\"_ _0\"/>ic nu<span class=\"_ _0\"/>mbe<span class=\"_ _0\"/>r<span class=\"_ _30c\"> </span></span>of shares (<span class=\"_ _3\"/>millions)<span class=\"_ _30c\"> </span>Buybacks ($m)<span class=\"_ _30c\"> </span>18<span class=\"_ _0\"/>2<span class=\"_ _30c\"> </span>200<span class=\"_ _30c\"> </span>147<span class=\"_ _30c\"> </span>15<span class=\"_ _0\"/>3<span class=\"_ _30c\"> </span>10<span class=\"_ _0\"/>0<span class=\"_ _30c\"> </span>19<span class=\"_ _0\"/>4<span class=\"_ _30c\"> </span>350<span class=\"_ _30c\"> </span>19<span class=\"_ _0\"/>4<span class=\"_ _30c\"> </span>250<span class=\"_ _30c\"> </span>10<span class=\"_ _0\"/>0<span class=\"_ _30c\"> </span>1,<span class=\"_ _0\"/>5<span class=\"_ _0\"/>7<span class=\"_ _0\"/>9<span class=\"_ _30c\"> </span>1,<span class=\"_ _0\"/>4<span class=\"_ _0\"/>0<span class=\"_ _0\"/>2<span class=\"_ _30c\"> </span>1<span class=\"_ _7\"/>,454<span class=\"_ _30c\"> </span>1,<span class=\"_ _0\"/>510<span class=\"_ _30c\"> </span>1,<span class=\"_ _0\"/>2<span class=\"_ _0\"/>8<span class=\"_ _0\"/>8<span class=\"_ _30c\"> </span>Shareholder<span class=\"_ _3\"/> returns<span class=\"_ _30c\"> </span>Our balance sheet<span class=\"_ _3\"/> and liquidity position<span class=\"_ _3\"/> remains r<span class=\"_ _3\"/>obust,<span class=\"_ _3\"/> allowing<span class=\"_ _3\"/> us<span class=\"_ _30c\"> </span>to<span class=\"_ _3\"/> inv<span class=\"_ _3\"/>est in the<span class=\"_ _3\"/> business, support our long<span class=\"_ _3\"/>-t<span class=\"_ _3\"/>erm gro<span class=\"_ _3\"/>wth prospects<span class=\"_ _30c\"> </span>and m<span class=\"_ _0\"/>a<span class=\"_ _0\"/>ximi<span class=\"_ _0\"/>se sha<span class=\"_ _0\"/>reho<span class=\"_ _0\"/>lde<span class=\"_ _0\"/>r value. It a<span class=\"_ _0\"/>lso e<span class=\"_ _0\"/>nabl<span class=\"_ _0\"/>es us to wi<span class=\"_ _0\"/>thsta<span class=\"_ _0\"/>nd<span class=\"_ _30c\"> </span>pe<span class=\"_ _0\"/>riod<span class=\"_ _0\"/>s of stres<span class=\"_ _0\"/>s. We contin<span class=\"_ _0\"/>ue to retur<span class=\"_ _0\"/>n cap<span class=\"_ _0\"/>ital th<span class=\"_ _0\"/>at we cons<span class=\"_ _0\"/>ide<span class=\"_ _0\"/>r to<span class=\"_ _30c\"> </span>be in exc<span class=\"_ _0\"/>ess of ou<span class=\"_ _0\"/>r med<span class=\"_ _0\"/>ium-ter<span class=\"_ _0\"/>m requi<span class=\"_ _0\"/>reme<span class=\"_ _0\"/>nts to our s<span class=\"_ _0\"/>hare<span class=\"_ _0\"/>hold<span class=\"_ _0\"/>ers.<span class=\"_ _0\"/> In 2022, we comp<span class=\"_ _0\"/>leted the $<span class=\"_ _0\"/>2<span class=\"_ _3\"/>50 mil<span class=\"_ _0\"/>lion s<span class=\"_ _0\"/>hare re<span class=\"_ _0\"/>purc<span class=\"_ _0\"/>hase a<span class=\"_ _0\"/>nno<span class=\"_ _0\"/>unce<span class=\"_ _0\"/>d<span class=\"_ _30c\"> </span>in De<span class=\"_ _0\"/>ce<span class=\"_ _0\"/>mber 2021 and th<span class=\"_ _0\"/>e subs<span class=\"_ _0\"/>equ<span class=\"_ _0\"/>ent $1<span class=\"_ _7\"/>25 mill<span class=\"_ _0\"/>ion rep<span class=\"_ _0\"/>urch<span class=\"_ _0\"/>ase<span class=\"_ _30c\"> </span>ann<span class=\"_ _0\"/>ounc<span class=\"_ _0\"/>ed in J<span class=\"_ _0\"/>une 2022. In Dec<span class=\"_ _0\"/>emb<span class=\"_ _0\"/>er 2022, we anno<span class=\"_ _0\"/>unce<span class=\"_ _0\"/>d our<span class=\"_ _0\"/> inten<span class=\"_ _0\"/>tion to repu<span class=\"_ _0\"/>rcha<span class=\"_ _0\"/>se a fu<span class=\"_ _0\"/>rth<span class=\"_ _0\"/>er $1<span class=\"_ _7\"/>25 mill<span class=\"_ _0\"/>ion of sh<span class=\"_ _0\"/>ares of w<span class=\"_ _0\"/>hich<span class=\"_ _0\"/> $27 milli<span class=\"_ _0\"/>on had b<span class=\"_ _0\"/>een re<span class=\"_ _0\"/>purc<span class=\"_ _0\"/>hase<span class=\"_ _0\"/>d at 3<span class=\"_ _3\"/>1 De<span class=\"_ _0\"/>cem<span class=\"_ _0\"/>ber 2022.<span class=\"_ _30c\"> </span>Ou<span class=\"_ _0\"/>r 2022 propo<span class=\"_ _0\"/>sed total d<span class=\"_ _0\"/>ivi<span class=\"_ _0\"/>dend of 1<span class=\"_ _3\"/>5.<span class=\"_ _3\"/>7<span class=\"_ _8\"/>\u00a2 p<span class=\"_ _0\"/>er sha<span class=\"_ _0\"/>re rep<span class=\"_ _0\"/>rese<span class=\"_ _0\"/>nts an<span class=\"_ _0\"/> inc<span class=\"_ _0\"/>reas<span class=\"_ _0\"/>e of 1<span class=\"_ _7\"/>2% on 2021<span class=\"_ _8\"/>. O<span class=\"_ _0\"/>ur bu<span class=\"_ _0\"/>sine<span class=\"_ _0\"/>ss is h<span class=\"_ _0\"/>ighl<span class=\"_ _0\"/>y cas<span class=\"_ _0\"/>h-ge<span class=\"_ _0\"/>ner<span class=\"_ _0\"/>ative, and<span class=\"_ _0\"/> these cash flow<span class=\"_ _3\"/>s support our progressive dividend policy<span class=\"_ _8\"/>, under which<span class=\"_ _0\"/> div<span class=\"_ _0\"/>ide<span class=\"_ _0\"/>nds a<span class=\"_ _0\"/>re expe<span class=\"_ _0\"/>cted to grow over ti<span class=\"_ _0\"/>me. We active<span class=\"_ _0\"/>ly ma<span class=\"_ _0\"/>nage o<span class=\"_ _0\"/>ur ca<span class=\"_ _0\"/>pita<span class=\"_ _0\"/>l to max<span class=\"_ _0\"/>imi<span class=\"_ _0\"/>se valu<span class=\"_ _0\"/>e to share<span class=\"_ _0\"/>hold<span class=\"_ _0\"/>ers by e<span class=\"_ _0\"/>ithe<span class=\"_ _0\"/>r invest<span class=\"_ _0\"/>ing that<span class=\"_ _0\"/> ca<span class=\"_ _0\"/>pita<span class=\"_ _0\"/>l to improve sh<span class=\"_ _0\"/>areh<span class=\"_ _0\"/>olde<span class=\"_ _0\"/>r retur<span class=\"_ _0\"/>ns in the f<span class=\"_ _0\"/>utur<span class=\"_ _0\"/>e or by retur<span class=\"_ _0\"/>ning i<span class=\"_ _0\"/>t throu<span class=\"_ _0\"/>gh hi<span class=\"_ _0\"/>gher d<span class=\"_ _0\"/>ivi<span class=\"_ _0\"/>dend<span class=\"_ _0\"/>s or sh<span class=\"_ _0\"/>are bu<span class=\"_ _0\"/>ybac<span class=\"_ _0\"/>ks. We ensu<span class=\"_ _0\"/>re we main<span class=\"_ _0\"/>tain<span class=\"_ _0\"/> a pr<span class=\"_ _0\"/>uden<span class=\"_ _0\"/>t bala<span class=\"_ _0\"/>nce s<span class=\"_ _0\"/>heet at a<span class=\"_ _0\"/>ll time<span class=\"_ _0\"/>s by tak<span class=\"_ _0\"/>ing in<span class=\"_ _0\"/>to accou<span class=\"_ _0\"/>nt cap<span class=\"_ _0\"/>ital<span class=\"_ _0\"/> requirements be<span class=\"_ _3\"/>fore in<span class=\"_ _3\"/>vesting<span class=\"_ _3\"/> capital, considering pot<span class=\"_ _3\"/>ential<span class=\"_ _3\"/> strat<span class=\"_ _3\"/>egic opp<span class=\"_ _0\"/>or<span class=\"_ _0\"/>tuni<span class=\"_ _0\"/>ties o<span class=\"_ _0\"/>r retur<span class=\"_ _0\"/>ning i<span class=\"_ _0\"/>t t<span class=\"_ _3\"/>o sh<span class=\"_ _0\"/>areh<span class=\"_ _0\"/>olde<span class=\"_ _0\"/>rs. O<span class=\"_ _0\"/>ver the pa<span class=\"_ _0\"/>st five ye<span class=\"_ _0\"/>ars,<span class=\"_ _0\"/> we have retu<span class=\"_ _0\"/>rne<span class=\"_ _0\"/>d $0.9 bill<span class=\"_ _0\"/>ion to sha<span class=\"_ _0\"/>reho<span class=\"_ _0\"/>lde<span class=\"_ _0\"/>rs throu<span class=\"_ _0\"/>gh di<span class=\"_ _0\"/>vide<span class=\"_ _0\"/>nds a<span class=\"_ _0\"/>nd ann<span class=\"_ _0\"/>ounc<span class=\"_ _0\"/>ed $1<span class=\"_ _7\"/>.0 bill<span class=\"_ _0\"/>ion of s<span class=\"_ _0\"/>hare bu<span class=\"_ _0\"/>yba<span class=\"_ _0\"/>cks. Ou<span class=\"_ _0\"/>r weigh<span class=\"_ _0\"/>ted averag<span class=\"_ _0\"/>e sha<span class=\"_ _0\"/>re cou<span class=\"_ _0\"/>nt has d<span class=\"_ _0\"/>ecre<span class=\"_ _0\"/>ase<span class=\"_ _0\"/>d by 1<span class=\"_ _7\"/>8% to 1<span class=\"_ _7\"/>,288 mil<span class=\"_ _0\"/>lion ove<span class=\"_ _0\"/>r that pe<span class=\"_ _0\"/>rio<span class=\"_ _0\"/>d.<span class=\"_ _30c\"> </span>Ou<span class=\"_ _0\"/>r $500 m<span class=\"_ _0\"/>illi<span class=\"_ _0\"/>on revol<span class=\"_ _0\"/>ving c<span class=\"_ _0\"/>redi<span class=\"_ _0\"/>t facil<span class=\"_ _0\"/>it<span class=\"_ _0\"/>y<span class=\"_ _7\"/>, wh<span class=\"_ _0\"/>ich ma<span class=\"_ _0\"/>tures i<span class=\"_ _0\"/>n 2026, provi<span class=\"_ _0\"/>des a<span class=\"_ _0\"/>dditi<span class=\"_ _0\"/>onal l<span class=\"_ _0\"/>iqui<span class=\"_ _0\"/>dit<span class=\"_ _0\"/>y and wa<span class=\"_ _0\"/>s undr<span class=\"_ _0\"/>awn at 31 Dece<span class=\"_ _0\"/>mbe<span class=\"_ _0\"/>r 2022<span class=\"_ _3\"/>. We<span class=\"_ _3\"/> hav<span class=\"_ _3\"/>e maintained prudent<span class=\"_ _3\"/> capital and a<span class=\"_ _3\"/>vailable liquidity t<span class=\"_ _3\"/>hroughout the ye<span class=\"_ _0\"/>ar and h<span class=\"_ _0\"/>ave dep<span class=\"_ _0\"/>loyed ou<span class=\"_ _0\"/>r cap<span class=\"_ _0\"/>ital to su<span class=\"_ _0\"/>ppor<span class=\"_ _0\"/>t i<span class=\"_ _0\"/>nvestme<span class=\"_ _0\"/>nt management operation<span class=\"_ _3\"/>s and new<span class=\"_ _3\"/> inv<span class=\"_ _3\"/>estment product<span class=\"_ _3\"/>s,<span class=\"_ _3\"/> utilising the <span class=\"_ _3\"/>rev<span class=\"_ _3\"/>olving credit fa<span class=\"_ _3\"/>cility when appropriat<span class=\"_ _3\"/>e.<span class=\"_ _3\"/> We<span class=\"_ _3\"/> monitor<span class=\"_ _3\"/> our capital r<span class=\"_ _3\"/>equirements t<span class=\"_ _3\"/>hrough cont<span class=\"_ _3\"/>inuous re<span class=\"_ _3\"/>view o<span class=\"_ _3\"/>f our r<span class=\"_ _3\"/>egulatory and e<span class=\"_ _0\"/>con<span class=\"_ _0\"/>omic c<span class=\"_ _0\"/>api<span class=\"_ _0\"/>tal, inc<span class=\"_ _0\"/>ludi<span class=\"_ _0\"/>ng reg<span class=\"_ _0\"/>ular r<span class=\"_ _0\"/>epor<span class=\"_ _0\"/>ti<span class=\"_ _0\"/>ng to the Ris<span class=\"_ _0\"/>k and<span class=\"_ _0\"/> Finance Committee and<span class=\"_ _3\"/> the Boar<span class=\"_ _3\"/>d. Th<span class=\"_ _0\"/>e Board i<span class=\"_ _0\"/>s propo<span class=\"_ _0\"/>sing a fi<span class=\"_ _0\"/>nal d<span class=\"_ _0\"/>ivid<span class=\"_ _0\"/>end fo<span class=\"_ _0\"/>r 2022 of 1<span class=\"_ _7\"/>0.<span class=\"_ _7\"/>1<span class=\"_ _7\"/>\u00a2 p<span class=\"_ _0\"/>er sha<span class=\"_ _0\"/>re, whi<span class=\"_ _0\"/>ch toget<span class=\"_ _0\"/>her wi<span class=\"_ _0\"/>th the inte<span class=\"_ _0\"/>rim di<span class=\"_ _0\"/>vid<span class=\"_ _0\"/>end of 5.6\u00a2 pe<span class=\"_ _0\"/>r sha<span class=\"_ _0\"/>re equa<span class=\"_ _0\"/>tes to a total div<span class=\"_ _0\"/>ide<span class=\"_ _0\"/>nd for the ye<span class=\"_ _0\"/>ar of 1<span class=\"_ _3\"/>5.<span class=\"_ _7\"/>7<span class=\"_ _7\"/>\u00a2 p<span class=\"_ _0\"/>er sha<span class=\"_ _0\"/>re. The p<span class=\"_ _0\"/>ropos<span class=\"_ _0\"/>ed fin<span class=\"_ _0\"/>al div<span class=\"_ _0\"/>ide<span class=\"_ _0\"/>nd of aro<span class=\"_ _0\"/>und $1<span class=\"_ _7\"/>25 milli<span class=\"_ _0\"/>on is ad<span class=\"_ _0\"/>equ<span class=\"_ _0\"/>ately cove<span class=\"_ _0\"/>red by ou<span class=\"_ _0\"/>r availa<span class=\"_ _0\"/>ble<span class=\"_ _0\"/> liq<span class=\"_ _0\"/>uidi<span class=\"_ _0\"/>ty a<span class=\"_ _0\"/>nd cap<span class=\"_ _0\"/>ita<span class=\"_ _0\"/>l resou<span class=\"_ _0\"/>rces. Key d<span class=\"_ _0\"/>ates rel<span class=\"_ _0\"/>ating to the p<span class=\"_ _0\"/>ropos<span class=\"_ _0\"/>ed fina<span class=\"_ _0\"/>l dividend are pr<span class=\"_ _3\"/>ovided in<span class=\"_ _3\"/> the Shareholder<span class=\"_ _3\"/> informat<span class=\"_ _3\"/>ion section<span class=\"_ _3\"/>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Counterpar<span class=\"_ _0\"/>t<span class=\"_ _0\"/>y<span class=\"_ _30c\"> </span>A co<span class=\"_ _0\"/>unter<span class=\"_ _0\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>y wi<span class=\"_ _0\"/>th wh<span class=\"_ _0\"/>ich th<span class=\"_ _0\"/>e fun<span class=\"_ _0\"/>ds or<span class=\"_ _0\"/> Ma<span class=\"_ _0\"/>n Gro<span class=\"_ _0\"/>up have fi<span class=\"_ _0\"/>nan<span class=\"_ _0\"/>cia<span class=\"_ _0\"/>l tra<span class=\"_ _0\"/>nsac<span class=\"_ _0\"/>tio<span class=\"_ _0\"/>ns, directly or<span class=\"_ _3\"/> indirectly<span class=\"_ _7\"/>, becomes distressed or default<span class=\"_ _3\"/>s.<span class=\"_ _30c\"> </span>Sh<span class=\"_ _0\"/>are<span class=\"_ _0\"/>hold<span class=\"_ _0\"/>er<span class=\"_ _0\"/>s and i<span class=\"_ _0\"/>nves<span class=\"_ _0\"/>tors in<span class=\"_ _0\"/> Ma<span class=\"_ _0\"/>n Gro<span class=\"_ _0\"/>up fu<span class=\"_ _0\"/>nds a<span class=\"_ _0\"/>nd pro<span class=\"_ _0\"/>duc<span class=\"_ _0\"/>ts are<span class=\"_ _0\"/> exp<span class=\"_ _0\"/>ose<span class=\"_ _0\"/>d to cre<span class=\"_ _0\"/>dit r<span class=\"_ _0\"/>isk of exc<span class=\"_ _0\"/>han<span class=\"_ _0\"/>ge<span class=\"_ _0\"/>s, prime brok<span class=\"_ _3\"/>ers, cust<span class=\"_ _3\"/>odians,<span class=\"_ _3\"/> sub-<span class=\"_ _30c\"> </span>custodians,<span class=\"_ _3\"/> clearing houses and depository banks.<span class=\"_ _30c\"> </span>Ma<span class=\"_ _0\"/>n Gro<span class=\"_ _0\"/>up an<span class=\"_ _0\"/>d its fu<span class=\"_ _0\"/>nds d<span class=\"_ _0\"/>ive<span class=\"_ _0\"/>rsi<span class=\"_ _0\"/>fy<span class=\"_ _0\"/> exp<span class=\"_ _0\"/>osu<span class=\"_ _0\"/>res a<span class=\"_ _0\"/>cros<span class=\"_ _0\"/>s a num<span class=\"_ _0\"/>ber o<span class=\"_ _0\"/>f the s<span class=\"_ _0\"/>tron<span class=\"_ _0\"/>ges<span class=\"_ _0\"/>t avai<span class=\"_ _0\"/>lab<span class=\"_ _0\"/>le fin<span class=\"_ _0\"/>anc<span class=\"_ _0\"/>ial co<span class=\"_ _0\"/>unter<span class=\"_ _0\"/>pa<span class=\"_ _0\"/>rti<span class=\"_ _0\"/>es, e<span class=\"_ _0\"/>ach of w<span class=\"_ _0\"/>hi<span class=\"_ _0\"/>ch is approved<span class=\"_ _3\"/> and regularly r<span class=\"_ _3\"/>eviewed and<span class=\"_ _3\"/> challenged for<span class=\"_ _3\"/> creditwor<span class=\"_ _0\"/>thiness<span class=\"_ _3\"/> by a firm-wide<span class=\"_ _3\"/> count<span class=\"_ _3\"/>erpart<span class=\"_ _0\"/>y com<span class=\"_ _3\"/>mittee.<span class=\"_ _30c\"> </span>Th<span class=\"_ _0\"/>e ris<span class=\"_ _0\"/>k team<span class=\"_ _0\"/>s mon<span class=\"_ _0\"/>itor c<span class=\"_ _0\"/>red<span class=\"_ _0\"/>it met<span class=\"_ _0\"/>ric<span class=\"_ _0\"/>s on the a<span class=\"_ _0\"/>ppr<span class=\"_ _0\"/>oved co<span class=\"_ _0\"/>unte<span class=\"_ _0\"/>rpa<span class=\"_ _0\"/>r<span class=\"_ _0\"/>tie<span class=\"_ _0\"/>s dail<span class=\"_ _0\"/>y<span class=\"_ _3\"/>. Th<span class=\"_ _0\"/>is includes Credit<span class=\"_ _3\"/> Default Swap<span class=\"_ _3\"/> spreads and credit ra<span class=\"_ _3\"/>tings. Th<span class=\"_ _0\"/>ere we<span class=\"_ _0\"/>re no c<span class=\"_ _0\"/>onc<span class=\"_ _0\"/>ern<span class=\"_ _0\"/>s ar<span class=\"_ _0\"/>isin<span class=\"_ _0\"/>g in rel<span class=\"_ _0\"/>atio<span class=\"_ _0\"/>n to our key c<span class=\"_ _0\"/>oun<span class=\"_ _0\"/>terp<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>tie<span class=\"_ _0\"/>s in 2022. We fina<span class=\"_ _0\"/>lis<span class=\"_ _0\"/>ed ou<span class=\"_ _0\"/>r mig<span class=\"_ _0\"/>rati<span class=\"_ _0\"/>on away f<span class=\"_ _0\"/>rom <span class=\"ls2\"> </span>a key pr<span class=\"_ _0\"/>ime b<span class=\"_ _0\"/>roke<span class=\"_ _0\"/>r linke<span class=\"_ _0\"/>d to the c<span class=\"_ _0\"/>oll<span class=\"_ _0\"/>aps<span class=\"_ _0\"/>e of Ar<span class=\"_ _0\"/>che<span class=\"_ _0\"/>gos i<span class=\"_ _0\"/>n 2021<span class=\"_ _7\"/>. O<span class=\"_ _0\"/>ur co<span class=\"_ _0\"/>unte<span class=\"_ _0\"/>rpa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>y diversification model functioned <span class=\"_ _3\"/><span class=\"ls2 ws0\"> </span>as i<span class=\"_ _0\"/>ntend<span class=\"_ _0\"/>ed a<span class=\"_ _0\"/>nd we su<span class=\"_ _0\"/>cce<span class=\"_ _0\"/>ed<span class=\"_ _0\"/>ed in mov<span class=\"_ _0\"/>ing m<span class=\"_ _0\"/>ater<span class=\"_ _0\"/>ial ex<span class=\"_ _0\"/>pos<span class=\"_ _0\"/>ure<span class=\"_ _0\"/>s to othe<span class=\"_ _0\"/>r key-re<span class=\"_ _0\"/>lati<span class=\"_ _0\"/>ons<span class=\"_ _0\"/>hip c<span class=\"_ _0\"/>oun<span class=\"_ _0\"/>terp<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>tie<span class=\"_ _0\"/>s in a controlled<span class=\"_ _3\"/> manner<span class=\"_ _7\"/>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "<div class=\"t m0 h7 ff2 fs3 fc2 sc0 lsc ws0\" style=\"left:0.005645752px; bottom:196.19528px;\">Th<span class=\"_ _0\"/>e tabl<span class=\"_ _0\"/>e bel<span class=\"_ _0\"/>ow shows th<span class=\"_ _0\"/>e remun<span class=\"_ _0\"/>erati<span class=\"_ _0\"/>on pai<span class=\"_ _0\"/>d to Delo<span class=\"_ _0\"/>itte i<span class=\"_ _0\"/>n 202<span class=\"_ _3\"/>1 </div><div class=\"t m0 h7 ff2 fs3 fc2 sc0 lsc ws4b\" style=\"left:0.005645752px; bottom:183.19528px;\">and 2022.<span class=\"_ _30c\"> </span></div><div class=\"t m0 h36 ff1 fs17 fc2 sc0 lsa1 ws9c\" style=\"left:225.7981px; bottom:166.10693px;\">2022<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h36 ff1 fs17 fc2 sc0 ls14b ws17f\" style=\"left:222.41302px; bottom:156.35693px;\">$\u2019<span class=\"_ _3\"/>000<span class=\"_ _30c\"> </span></div><div class=\"t m0 h35 ff2 fs17 fc2 sc0 lsa4 ws9f\" style=\"left:285.38513px; bottom:166.10693px;\">20<span class=\"_ _0\"/>21<span class=\"_ _0\"/><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h35 ff2 fs17 fc2 sc0 ls176 ws180\" style=\"left:283.01758px; bottom:156.35693px;\">$\u2019<span class=\"_ _3\"/>000<span class=\"_ _30c\"> </span></div><div class=\"t m0 h3e ff2 fsa fc2 sc0 ls24 ws0\" style=\"left:0.005645752px; bottom:142.2982px;\">Fee<span class=\"_ _0\"/>s payab<span class=\"_ _0\"/>le to the ex<span class=\"_ _0\"/>ter<span class=\"_ _0\"/>nal au<span class=\"_ _0\"/>ditor<span class=\"_ _0\"/> </div><div class=\"t m0 h3e ff2 fsa fc2 sc0 ls24 ws0\" style=\"left:0.005645752px; bottom:130.5982px;\">for th<span class=\"_ _0\"/>e audi<span class=\"_ _0\"/>t of the Co<span class=\"_ _0\"/>mpa<span class=\"_ _0\"/>ny and th<span class=\"_ _0\"/>e </div><div class=\"t m0 h18 ff2 fsa fc2 sc0 ls38 ws3c\" style=\"left:0.005645752px; bottom:118.89821px;\">consolidat<span class=\"_ _3\"/>ed financial sta<span class=\"_ _3\"/>tements<span class=\"_ _26\"> </span><span class=\"ff1 lsad ws3a\">78<span class=\"_ _0\"/>6<span class=\"_ _40\"> </span></span><span class=\"ls20 ws23\">599<span class=\"_ _30c\"> </span></span></div><div class=\"t m0 h3e ff2 fsa fc2 sc0 ls2 ws92\" style=\"left:0.005645752px; bottom:104.839615px;\">Other ser<span class=\"_ _0\"/>vices:<span class=\"_ _30c\"> </span></div><div class=\"t m0 h3e ff2 fsa fc2 sc0 ls38 ws3c\" style=\"left:0.005645752px; bottom:90.7809px;\">The audit o<span class=\"_ _3\"/>f the<span class=\"_ _3\"/> Company\u2019<span class=\"_ _7\"/>s subsidiaries </div><div class=\"t m0 h18 ff2 fsa fc2 sc0 ls38 ws3c\" style=\"left:0.005645752px; bottom:79.0809px;\">pursuant t<span class=\"_ _3\"/>o legislat<span class=\"_ _3\"/>ion<span class=\"_ _7b\"> </span><span class=\"ff1 ls9b ws82\">2,295<span class=\"_ _c7\"> </span></span><span class=\"lsab wsa5\">1,<span class=\"_ _0\"/>8<span class=\"_ _4\"/>4<span class=\"_ _0\"/>2<span class=\"_ _30c\"> </span></span></div><div class=\"t m0 h18 ff2 fsa fc2 sc0 ls2 ws92\" style=\"left:0.005645752px; bottom:65.02217px;\">Audit<span class=\"_ _3\"/>-relat<span class=\"_ _3\"/>ed assurance servic<span class=\"_ _0\"/>es<span class=\"_ _82\"> </span><span class=\"ff1 lsba wsb1\">464<span class=\"_ _1e\"> </span></span><span class=\"lsdc wse4\">463<span class=\"_ _30c\"> </span></span></div><div class=\"t m0 h18 ff2 fsa fc2 sc0 ls24 ws0\" style=\"left:0.005645752px; bottom:50.963593px;\">Al<span class=\"_ _0\"/>l other s<span class=\"_ _0\"/>er<span class=\"_ _0\"/>vi<span class=\"_ _0\"/>ces<span class=\"_ _102\"> </span><span class=\"ff1 ls177 ws133\">56<span class=\"_ _b3\"> </span></span><span class=\"ls2\">1<span class=\"_ _30c\"> </span></span></div><div class=\"t m0 h5 ff1 fs3 fc2 sc0 ls6 ws6\" style=\"left:0.005645752px; bottom:36.440765px;\">T<span class=\"_ _7\"/>otal auditor\u2019<span class=\"_ _3\"/>s remuneration<span class=\"_ _11\"> </span><span class=\"fsa ls79 wsdc\">3,<span class=\"_ _0\"/>601<span class=\"_ _53\"> </span><span class=\"ff2 lscc wsc6\">2,<span class=\"_ _0\"/>9<span class=\"_ _0\"/>05<span class=\"_ _30c\"> </span></span></span></div><div class=\"t m0 h7 ff2 fs3 fc2 sc0 lsc ws0\" style=\"left:0.005645752px; bottom:15.141304px;\">Th<span class=\"_ _0\"/>e incre<span class=\"_ _0\"/>ase i<span class=\"_ _0\"/>n the rem<span class=\"_ _0\"/>uner<span class=\"_ _0\"/>ation p<span class=\"_ _0\"/>aid to Del<span class=\"_ _0\"/>oit<span class=\"_ _0\"/>te in 2022 is du<span class=\"_ _0\"/>e to </div><div class=\"t m0 h7 ff2 fs3 fc2 sc0 ls43 ws48\" style=\"left:0.005645752px; bottom:2.141304px;\">cumulative<span class=\"_ _3\"/> market r<span class=\"_ _3\"/>ealignment and inflat<span class=\"_ _3\"/>ion.<span class=\"_ _30c\"> </span></div>Auditor\u2019s remuneration, including professi<span class=\"ls1b9 ws235\">onal services, is disclosed in the A<span class=\"_ _0\"/>udi<span class=\"ls1e9 ws1f2\">t and Risk Committee report on page 97.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "pub<span class=\"_ _0\"/>lic lim<span class=\"_ _0\"/>ited co<span class=\"_ _0\"/>mpany",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Jer<span class=\"_ _0\"/>sey",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "22 G<span class=\"_ _0\"/>renvi<span class=\"_ _0\"/>lle Stre<span class=\"_ _0\"/>et, St He<span class=\"_ _0\"/>lier<span class=\"_ _3\"/>, Jer<span class=\"_ _0\"/>sey<span class=\"_ _3\"/>, JE4 8PX",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Jersey",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "954000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PortfolioAndOtherManagementFeeIncome",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-9": {
   "value": "914000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PortfolioAndOtherManagementFeeIncome",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-10": {
   "value": "778000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:PerformanceFees",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-11": {
   "value": "567000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:PerformanceFees",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-12": {
   "value": "1732000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-13": {
   "value": "1481000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-14": {
   "value": "7000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:IncomeOrGainsOnInvestmentsAndOtherFinancialInstruments",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-15": {
   "value": "42000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:IncomeOrGainsOnInvestmentsAndOtherFinancialInstruments",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-16": {
   "value": "14000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:ThirdPartyShareOfGainsRelatingToInterestsInConsolidatedFunds",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-17": {
   "value": "-3000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:ThirdPartyShareOfGainsRelatingToInterestsInConsolidatedFunds",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-18": {
   "value": "5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RentalIncome",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-19": {
   "value": "6000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RentalIncome",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-20": {
   "value": "31000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-21": {
   "value": "40000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-22": {
   "value": "1727000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:NetRevenue",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-23": {
   "value": "1486000000",
   "decimals": -6,
   "dimensions": {
    "concept": "mangroupplc:NetRevenue",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-24": {
   "value": "58000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ServicesExpense",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-25": {
   "value": "58000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ServicesExpense",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-26": {
   "value": "678000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:EmployeeBenefitsExpense",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-27": {
   "value": "596000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:EmployeeBenefitsExpense",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-28": {
   "value": "179000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherExpenseByNature",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-29": {
   "value": "165000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherExpenseByNature",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-30": {
   "value": "16000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-31": {
   "value": "14000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-32": {
   "value": "5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-33": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-34": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-35": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
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    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-36": {
   "value": "-0",
   "decimals": -6,
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    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-37": {
   "value": "3000000",
   "decimals": -6,
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    "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-38": {
   "value": "51000000",
   "decimals": -6,
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    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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   }
  },
  "fact-39": {
   "value": "61000000",
   "decimals": -6,
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    "concept": "ifrs-full:AmortisationExpense",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-40": {
   "value": "-5000000",
   "decimals": -6,
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    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-41": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-42": {
   "value": "745000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-43": {
   "value": "590000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-44": {
   "value": "137000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-45": {
   "value": "103000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-46": {
   "value": "608000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-47": {
   "value": "487000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-48": {
   "value": "0.472",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShare",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
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  "fact-415": {
   "value": "1. Basis of preparation<span class=\"_ _3\"/> Accounting The audited consolidated financial information has been prepar<span class=\"_ _0\"/>ed<span class=\"ls1d3 ws1df\"> in accordance with Int<span class=\"_ _3\"/>ernational Financial Reportin<span class=\"_ _3\"/>g Standards<span class=\"ls1b7 ws210\"> (IFRSs) and </span></span>interpretations (I<span class=\"_ _0\"/>FRICs) as adopted by the U<span class=\"_ _0\"/>nited Kingdom. The <span class=\"ls1b8 ws1ce\">consolidated <span class=\"_ _0\"/>financial statements are prepared on a going <span class=\"_ _0\"/>concer<span class=\"ls1be ws1cc\">n basis using the </span></span>historical cost convention, excep<span class=\"ls1bc ws1cb\">t for certain financia<span class=\"_ _0\"/>l instruments that are meas<span class=\"ls206 ws215\">ured at fair value and defined benefi<span class=\"_ _0\"/>t pensio<span class=\"ls1bb ws1ca\">n plans. Our significant </span></span></span>accounting policies, which have <span class=\"_ _0\"/>been consistently applied in the <span class=\"ls1bd ws1f8\">current <span class=\"_ _0\"/>and prior years, are included in the relevant notes, e<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">xcept for those below </span></span>which relate to the consolidated financial sta<span class=\"_ _0\"/>tements as a whole.  Man Group plc (the Company) has taken advantage<span class=\"_ _0\"/> of the exemptio<span class=\"ls1b7 ws1d3\">n provided in Article 105 (11) of</span> the Companies <span class=\"_ _0\"/>(Jersey) Law 199<span class=\"ws216\">1 and therefore </span>does not present its individual fina<span class=\"_ _0\"/>ncial statements and related notes.<span class=\"_ _0\"/> Consolida<span class=\"_ _3\"/>tion The consolidated group is the Com<span class=\"_ _0\"/>pany and its subsidiaries (toge<span class=\"ls1b8 ws1c8\">ther Man Group). The consolidated financial statements are pres<span class=\"ls208 ws217\">ented in Unit<span class=\"_ _3\"/>ed </span></span>States dollars (USD), the Company\u2019s functi<span class=\"ls1c6 ws1ef\">onal currency, as th<span class=\"_ _3\"/>e majority of our revenues, assets, liabilities and financing are<span class=\"ls1c5 ws1d1\"> denominated in USD.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1c5 ws1d1\"> </span></span>Monetary assets and liabilities denomina<span class=\"_ _3\"/>ted in<span class=\"ws218\"> foreign currencies are translated at the spot rate on<span class=\"_ _3\"/> each balance sheet date. N<span class=\"ls1c2 ws219\">on-monetary items </span></span>carried at fair value that are denominated in foreign currencies <span class=\"ls1ef ws1fc\">are translated<span class=\"_ _3\"/> at the rates prevailing at the date when<span class=\"_ _3\"/> the fa<span class=\"ls209 ws21b\">ir value was determined. </span></span>Non-monetary items that are meas<span class=\"_ _0\"/>ured at hi<span class=\"ls1bc ws1cb\">storical cost in a foreign currency are no<span class=\"ls202 ws211\">t retransla<span class=\"_ _0\"/>ted. Transactions denominated i<span class=\"_ _0\"/>n<span class=\"ls1bb ws1ca\"> foreign currencies </span></span></span>are converted at the spot ra<span class=\"_ _0\"/>te at the date of the transaction or, if appropriate, <span class=\"_ _0\"/>the average ra<span class=\"ls1cf ws1da\">te for the month i<span class=\"_ _0\"/>n which the t<span class=\"ls1cc ws1f3\">ransaction occ<span class=\"_ _0\"/>urs. The </span></span>resulting exchange differences are <span class=\"_ _0\"/>recogn<span class=\"ls1bd ws1f8\">ised in the Group income statement. </span>For consolidated<span class=\"_ _3\"/> entities that have a f<span class=\"_ _3\"/>unctional currency <span class=\"_ _3\"/>other <span class=\"ls1ef ws1fc\">than USD, th<span class=\"_ _3\"/>e assets and liabilities are translat<span class=\"_ _3\"/>ed into USD at<span class=\"ls1bd ws1f8\"> the spot rate on balance </span></span>sheet date. Income and ex<span class=\"_ _0\"/>penses are translat<span class=\"ls1bb ws1ca\">ed at the average ra<span class=\"_ _0\"/>te for the period in which the transac<span class=\"_ _0\"/>tions occur. The resultin<span class=\"ls1c0 ws216\">g exchange </span></span>differences between these r<span class=\"_ _0\"/>ates are recorded in other comprehensive income.<span class=\"_ _30c\"> </span><span class=\"_ _0\"/> The consolidated financial inform<span class=\"_ _0\"/>ation contained within these fi<span class=\"_ _0\"/><span class=\"ls2 ws1c7\">nancial statements incorporates<span class=\"ls1be ws1cc\"> our result<span class=\"_ _0\"/>s, cash flows and fin<span class=\"ls1b7 ws1d3\">ancial position for the </span></span></span>year to 31 December 2022 and includes our s<span class=\"_ _0\"/>hare of the results of <span class=\"ls1e9 ws1f2\">any associates and joint ventures using the e<span class=\"_ _0\"/>quity method of <span class=\"ls1cc ws0\">accounting. </span></span>Subsidiaries are entities we control (inclu<span class=\"ls1c5 ws1d1\">ding cer<span class=\"_ _0\"/>tain structured entities, as de<span class=\"_ _0\"/>fine<span class=\"ls1b7 ws1d3\">d by IFRS 12 \u2018Disclosure of Interests in <span class=\"ls1bb ws1ca\">Other E<span class=\"_ _0\"/>ntities\u2019) and are </span></span></span>consolidated from the da<span class=\"_ _0\"/>te on which control is transferred to us<span class=\"ls1be ws1cc\"> until the <span class=\"_ _0\"/>date that control ceas<span class=\"ls1bf ws1f9\">es. Control exists when we hav<span class=\"ls1e9 ws1f2\">e the power to direct </span></span></span>the relevant activities, exposure to significant<span class=\"_ _3\"/> variable retu<span class=\"ls1ef ws1fc\">rns and the ability to ut<span class=\"_ _3\"/>ilise power to affect those returns.</span><span class=\"ls1ef ws1fc\"> All<span class=\"ls2 ws1c7\"> intercompany transactions </span></span>and balances are eliminated on <span class=\"ls1be ws1cc\">consolidation. Although the Employee <span class=\"_ _0\"/>Trust has in<span class=\"ls1ca ws1dc\">dependent <span class=\"_ _0\"/>trustees and its assets are hel<span class=\"_ _0\"/>d sepa<span class=\"ls1c9 ws1d5\">rately, it is </span></span></span>consolidated into the Group <span class=\"_ _0\"/>financial statements given its nature<span class=\"ws1d4\"> as a <span class=\"_ _0\"/>structured entity which has the obl<span class=\"_ _0\"/>igation to deliver de<span class=\"ls20a ws21d\">ferre<span class=\"_ _3\"/>d compensa<span class=\"_ _3\"/>tion </span></span>awards to our employees.<span class=\"_ _0\"/> Business combinations are accounted for using <span class=\"ls1cb ws1d6\">the acquisition me<span class=\"_ _0\"/>thod from the date on <span class=\"ls2 ws1c7\">which we obtain co<span class=\"_ _0\"/>ntrol of the acquiree. </span></span><span class=\"ws1ca\">The cost of an </span>acquisition is measured as the fair value on th<span class=\"_ _3\"/>e acquisition da<span class=\"ls1e0 ws1e9\">te of assets transferred<span class=\"_ _3\"/>, liabilities incurred and<span class=\"_ _3\"/> equity instru<span class=\"ls2 ws1c7\">ments issued by the </span></span>Company. The fair value of an ac<span class=\"_ _0\"/>quisition is calculated at the acquisition da<span class=\"_ _0\"/>te by r<span class=\"ls1c0 ws0\">ecognising the acquiree\u2019s identifiable asse<span class=\"ls1e4 ws21a\">ts and liabilities at their </span></span>fair values at that date. Costs relating to <span class=\"_ _0\"/>acquisitions are r<span class=\"ls1c8 ws1d4\">ecognised in the Group i<span class=\"_ _0\"/>ncome statement as incurred. Any conti<span class=\"_ _0\"/>nge<span class=\"ls1d4 ws1e1\">nt consideration is </span></span>recognised at fair value at the acquisition<span class=\"ls1bd ws1f8\"> da<span class=\"_ _0\"/>te, with any subsequent changes to the <span class=\"ls1ea ws1f5\">fair value recognised in the Group income <span class=\"ls20b ws0\">stat<span class=\"_ _3\"/>ement. </span></span></span>Management info<span class=\"_ _0\"/>rmation regarding revenues, net m<span class=\"_ _0\"/>anagement fee margins a<span class=\"_ _0\"/>nd investment performance rel<span class=\"_ _0\"/>evant to the operation of t<span class=\"_ _0\"/><span class=\"ls1ee ws1fb\">he investment </span>managers, products and the investor base ar<span class=\"_ _0\"/>e reviewed by the Bo<span class=\"ls1e9 ws1f2\">ard and Senior Executive Committee<span class=\"_ _0\"/><span class=\"ws1d3\">. A centralised shared infrast<span class=\"ls1c5 ws1d1\">ructure for </span></span></span>operations, product structuring, <span class=\"ls1cf ws1da\">distribution a<span class=\"_ _0\"/>nd support function<span class=\"ls1b7 ws210\">s for our investment managem<span class=\"_ _0\"/>ent<span class=\"ls1bf ws1f9\"> business means that operating</span></span></span> costs are not allocated to constituent parts of the invest<span class=\"ls2 ws1c7\">ment management busine<span class=\"_ _0\"/>ss. As a result, performance is assessed, reso<span class=\"_ _0\"/>urces are alloc<span class=\"ls1bd ws220\">ated, and other </span></span>strategic and financial mana<span class=\"_ _0\"/>gement decision<span class=\"ls1cb ws1d6\">s are determined by the B<span class=\"_ _0\"/>oard and Senior <span class=\"ls1bb ws21e\">Executive Committee on the basis of our inv<span class=\"ls203 ws0\">estment </span></span></span>management business as a w<span class=\"_ _0\"/>hole. Accordingly, we operate and report the investment <span class=\"_ _0\"/>mana<span class=\"ls1be ws1cc\">gement business as a single segment, toge<span class=\"ls1dd ws0\">ther </span></span>with relevant information regarding AUM flow<span class=\"ls1c0 ws0\">s and net margins, to allow for analysis of the direct contri<span class=\"_ _0\"/>bution of products and<span class=\"ls20c ws1fa\"> the <span class=\"_ _3\"/>respect<span class=\"_ _3\"/>ive </span></span>investor base. Impact of new acc<span class=\"_ _0\"/>ounting standards There were no new or amendments to existi<span class=\"_ _0\"/>ng accounting standards issued by the Internatio<span class=\"_ _0\"/>nal A<span class=\"ls1e9 ws1f2\">ccounting Standards Board (IASB) <span class=\"ws1d3\">effective for the </span></span>first time in the year to 31 December 2022 tha<span class=\"_ _0\"/>t have had a <span class=\"ls1bd ws220\">significant impact on these Group financial statements. </span>No other standards or interpreta<span class=\"_ _0\"/>tions issued and not yet effective are expected to <span class=\"_ _0\"/>have a material impact on the Group financia<span class=\"ls20d ws221\">l statement<span class=\"_ _3\"/>s.</span><span class=\"ls20d ws221\"> </span>2. <span class=\"ffae ls2\">G</span><span class=\"ls20f ws222\">oing concern </span>The preparation of the Gro<span class=\"_ _0\"/>up financial statements on a going co<span class=\"ls1ca ws224\">nc<span class=\"_ _0\"/>ern basis is supported by <span class=\"_ _0\"/>the forecast financial p<span class=\"_ _0\"/>erformance a<span class=\"ls210 ws225\">nd ca<span class=\"_ _0\"/>pital and liquidity<span class=\"_ _0\"/> </span></span>analysis of Man Group, as approved by the Boar<span class=\"_ _0\"/>d. This analysis<span class=\"ls1bd ws223\"> considers our net financial assets and liquidity resources and r<span class=\"ls1fd ws227\">equirements and utilises </span></span>the Man Group <span class=\"_ _0\"/>budget, medium-term plan an<span class=\"_ _0\"/>d the capital and liquidi<span class=\"_ _0\"/><span class=\"ls2 ws229\">ty plan. These plans include rigo<span class=\"ls1e9 ws22a\">rous downside te<span class=\"_ _0\"/>sting, inclu<span class=\"ls1c0 ws22b\">ding analyses of </span></span></span>stressed capital and liquidity scenar<span class=\"_ _0\"/>ios, and incorporate Man Group<span class=\"ls1be\">\u2019s principal a<span class=\"_ _0\"/>nd emerging risks, which are outlined on pages<span class=\"_ _0\"/><span class=\"ls1bc ws22d\"> 30 to 34 and monitored </span></span>by the Board on an ongoing basis.<span class=\"_ _30c\"> </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _6\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Report 20<span class=\"_ _3\"/>22<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>145<span class=\"_ _30c\"> </span>3. Judgemental areas and accounting estimates<span class=\"_ _30c\"> </span>The preparation of financial statem<span class=\"_ _0\"/>ents in <span class=\"ls1df ws1e8\">conformity with IFRS requir<span class=\"_ _0\"/>es the use of <span class=\"ls1c8 ws1d4\">accounting estimates <span class=\"_ _0\"/>and assumptions. We co<span class=\"ls212 ws0\">ntinually<span class=\"_ _30c\"> </span></span></span></span>evaluate our estimates a<span class=\"_ _0\"/>nd judgements based <span class=\"_ _0\"/><span class=\"ls1b8 ws1ce\">on historical experience and expecta<span class=\"_ _0\"/>tions of<span class=\"ls1c0 ws0\"> future events that are considered reas<span class=\"ls1e0 ws1e9\">onable in the<span class=\"_ _30c\"> </span></span></span></span>circumstances. These judgements <span class=\"_ _0\"/>and estimate<span class=\"ls1b8 ws1ce\">s are an area of focus <span class=\"_ _0\"/>for the Board and, in particular, the Audit and Risk C<span class=\"_ _0\"/>ommitt<span class=\"ls1bd ws0\">ee.<span class=\"_ _30c\"> </span></span></span>Critical judgements<span class=\"_ _30c\"> </span>Man Group acts as the investment manager or<span class=\"ws1f2\"> advi<span class=\"_ _0\"/>ser to fund entities. The most signif<span class=\"ls1bb ws1ca\">icant area of judgement is whether <span class=\"_ _0\"/>we cont<span class=\"ls1c0 ws0\">rol certain of those<span class=\"_ _30c\"> </span></span></span></span>fund entities to which we are expo<span class=\"_ _0\"/>sed via <span class=\"ls1bc ws1cb\">either direct investment holdings, total re<span class=\"ls1cc ws1f3\">turn swaps, or sale <span class=\"_ _0\"/>and repurchase arrange<span class=\"ls1c2 ws219\">ments. We a<span class=\"_ _0\"/>ssess<span class=\"_ _30c\"> </span></span></span></span>such relationships on an ongoing basis to <span class=\"ls1f0 ws22f\">de<span class=\"_ _0\"/>termine whether we control<span class=\"_ _0\"/> each fund entity<span class=\"ls1c8 ws1d4\"> a<span class=\"_ _0\"/>nd therefore consolidate them into our<span class=\"ls213 ws230\"> results. </span></span></span>Critical ac<span class=\"_ _3\"/>counting estimates<span class=\"_ _30c\"> </span>Man Group\u2019s only key source of estimation uncertainty is the va<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">luation of the net pension asse<span class=\"_ _0\"/>t (Note 22). The Board has also c<span class=\"ls203 ws231\">onsidered the<span class=\"_ _30c\"> </span></span></span>assumptions used in the assessments for impairmen<span class=\"_ _3\"/>t of goodwill an<span class=\"ls214 ws218\">d right-of<span class=\"_ _3\"/>-use lease assets and the recoverability of deferred<span class=\"ls202 ws211\"> tax assets.<span class=\"_ _30c\"> </span></span></span>They have concluded that these assump<span class=\"_ _0\"/>tions do not have a signif<span class=\"ls1bc ws1cb\">icant risk of causing a material<span class=\"ls1b7 ws1d3\"> adjustment to the carrying <span class=\"_ _0\"/>amou<span class=\"ls1cb ws1d6\">nts of our assets<span class=\"_ _30c\"> </span></span></span></span>or liabilities at the balance sheet date.  The Board has also considered the impact <span class=\"_ _0\"/>of climate change on th<span class=\"ls2 ws1c7\">e Group financial statements, i<span class=\"_ _0\"/>n particular in relation to the <span class=\"ls202 ws211\">going concern<span class=\"_ _30c\"> </span></span></span>assessment, the cash flow forec<span class=\"_ _0\"/>asts used in the impairment assessm<span class=\"ls1cc ws1d7\">ents of non-c<span class=\"_ _0\"/>urrent assets and <span class=\"ls1c0 ws0\">the assumptions around future <span class=\"ls1c6\">life<span class=\"_ _30c\"> </span></span></span></span>expectancies used in the valuation of the <span class=\"_ _0\"/>net pension asset. The <span class=\"ls1c8 ws1d4\">impact of <span class=\"_ _0\"/>climate change on th<span class=\"ls1bc ws1cb\">e Group financial statements is <span class=\"ls1b8 ws1ce\">no<span class=\"_ _0\"/>t currently<span class=\"_ _30c\"> </span></span></span></span>expected to be material.<span class=\"_ _30c\"> </span>4. Revenue<span class=\"_ _30c\"> </span>Accounting policy<span class=\"_ _30c\"> </span>Fee income is our primary source of revenue, w<span class=\"_ _0\"/>hich is derived fr<span class=\"ls1c2 ws219\">om the investment management agre<span class=\"ls1bb ws1ca\">em<span class=\"_ _0\"/>ents that we have in place w<span class=\"ls216 ws233\">ith the <span class=\"_ _0\"/>fund<span class=\"_ _30c\"> </span></span></span></span>entities or the accounts that we ma<span class=\"_ _0\"/>nage. Management and other fees (net o<span class=\"_ _0\"/>f rebates), which include all no<span class=\"ls1bb ws1ca\">n-performance related fees, ar<span class=\"_ _0\"/>e r<span class=\"ls1c8 ws1d4\">ecognised in the period in whi<span class=\"ls1ec ws1f7\">ch contractual<span class=\"_ _30c\"> </span></span></span></span>investment management services are provide<span class=\"_ _0\"/>d and do not include <span class=\"ls1bc ws1cb\">any other <span class=\"_ _0\"/>performance obligations. Fees are generally based on a<span class=\"ls1d4 ws1e1\">n agreed<span class=\"_ _30c\"> </span></span></span>percentage of NAV or AUM and ar<span class=\"_ _0\"/>e typically char<span class=\"ls2 ws1c7\">ged in arrears and receivable within one month.<span class=\"_ _0\"/> </span>Performance fees (net of reba<span class=\"_ _0\"/>tes) relate to the performance of the funds or ma<span class=\"_ _0\"/>naged accounts managed during the ye<span class=\"_ _0\"/>ar and are re<span class=\"ls1c2 ws0\">cognised<span class=\"_ _30c\"> </span></span>when the performance obligat<span class=\"_ _3\"/>ion has been met, whereby the fee ha<span class=\"ls1c9 ws1d5\">s crystallised<span class=\"_ _3\"/> and can be reliably estimated. This is generally<span class=\"ls1c8 ws1d4\"> at the end of<span class=\"_ _30c\"> </span></span></span>the performance period or <span class=\"_ _0\"/>upon early redemption by an investor<span class=\"ls2 ws1c7\">. Until<span class=\"_ _0\"/> the performance period ends, market movements c<span class=\"_ _0\"/>ould signi<span class=\"ls1c1 ws0\">ficantly<span class=\"_ _30c\"> </span></span></span>move the NAV of<span class=\"_ _3\"/> the fund prod<span class=\"_ _3\"/>uc<span class=\"ls2 ws1c7\">ts and therefore the value of a<span class=\"_ _0\"/>ny performance f<span class=\"ls1bf ws1f9\">ees receivable. For alternative strategies, we wi<span class=\"ls1ef ws1fc\">ll typically only<span class=\"_ _30c\"> </span></span></span></span>earn performance fees on any p<span class=\"_ _3\"/>ositive investment returns in exce<span class=\"ws20b\">ss of the high-water mark, mean<span class=\"_ _3\"/>ing we will not be able to earn <span class=\"ls1c8 ws0\">performance<span class=\"_ _30c\"> </span></span></span>fees with respect to positive investment <span class=\"ls1c0 ws0\">per<span class=\"_ _0\"/>formance in any year following negative <span class=\"ls2 ws1c7\">performance <span class=\"_ _0\"/>until that loss is recouped. Fo<span class=\"ls1f0 ws22f\">r long-only<span class=\"_ _0\"/> </span></span></span>strategies, performance fees <span class=\"_ _0\"/>are usually earned only when perfor<span class=\"ls1bb\">mance is in exces<span class=\"_ _0\"/>s of a predetermined strategy benchm<span class=\"_ _0\"/>ark (posit<span class=\"ls1b9 ws235\">ive alpha).<span class=\"_ _30c\"> </span></span></span>Once crystallised, performance fees typically cannot be clawed back<span class=\"_ _3\"/>. There are no other performance obligations or services pro<span class=\"ls217 ws236\">vide<span class=\"_ _0\"/>d which<span class=\"_ _30c\"> </span></span>suggest these have been earned either before or after the crystallisat<span class=\"_ _3\"/>ion date.<span class=\"_ _30c\"> </span>Rebates, which relate to repayments o<span class=\"_ _0\"/>f management and performan<span class=\"ls1e9 ws1f2\">ce fees charged, <span class=\"_ _0\"/>typically to institutional investors, are recog<span class=\"ls1e3 ws237\">nised in <span class=\"_ _0\"/>the<span class=\"_ _30c\"> </span></span></span>same period as the associated fe<span class=\"_ _0\"/>es for services are provided. <span class=\"ls1c8 ws1d4\">Rebates are pres<span class=\"_ _0\"/>ented net within <span class=\"ws1ce\">management and other fe<span class=\"_ _0\"/>es and pe<span class=\"ls203 ws0\">rformance<span class=\"_ _30c\"> </span></span></span></span>fees in the Group income stateme<span class=\"_ _0\"/>nt.<span class=\"_ _30c\"> </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _6\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Report 20<span class=\"_ _3\"/>22<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>146 Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>5. Costs Accounting policy Distribution costs  Distribution costs, which are paid to exte<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">rnal intermediaries for marketing and invest<span class=\"ls200 ws20b\">or servicing, largely in relation to reta<span class=\"ls1c1 ws239\">il investors, are </span></span></span>typically variable with AUM and the associat<span class=\"ls1b7 ws1d3\">ed management fee reve<span class=\"_ _0\"/>nue. Distribution cost<span class=\"ls1c0 ws0\">s are expensed over the period in whic<span class=\"_ _0\"/>h<span class=\"ls1e9 ws1f2\"> the service </span></span></span>is provided.  Asset servicing costs Asset servicing includes cust<span class=\"_ _3\"/>odial, valuation, fund <span class=\"_ _3\"/>accounting, <span class=\"_ _3\"/><span class=\"ls1e9 ws1f2\">registrar, research and administ<span class=\"ls1c8 ws23b\">ra<span class=\"_ _0\"/>tion functions performed by t<span class=\"ls200 ws23c\">hird parties as well </span></span></span>as mark<span class=\"_ _3\"/>et data acqu<span class=\"_ _3\"/>ired under<span class=\"_ _3\"/> contract<span class=\"_ _3\"/> to Man Group<span class=\"_ _3\"/>, on behalf<span class=\"_ _3\"/><span class=\"ls1b7 ws1d3\"> of the funds or managed accounts.<span class=\"_ _0\"/> Asset servicing costs are reco<span class=\"ls1c0 ws0\">gnised in the </span></span>period in which the services are prov<span class=\"_ _0\"/>ided. The costs of these serv<span class=\"ls1bd ws220\">ices vary based on transaction volumes, the number of funds o<span class=\"ls21b ws23e\">r managed<span class=\"_ _3\"/> </span></span>accounts and their NAVs, and th<span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">e mix of client strategies. </span>Compensation costs Salaries, variable cash compensation and soci<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">al security costs are charged to the Group </span>income <span class=\"_ _0\"/>statement in the period in which<span class=\"ls1c2 ws219\"> the service is </span>provided and include partner drawings. In th<span class=\"ls1be ws1cc\">e short term, the variable <span class=\"_ _0\"/>component of co<span class=\"ls2 ws1c7\">mpensation adjusts with revenues <span class=\"_ _0\"/>and prof<span class=\"ls1ff ws0\">itability. </span></span></span>Compensation can be de<span class=\"_ _0\"/>ferred by way of equity-settled share-base<span class=\"ls1df ws1e8\">d <span class=\"_ _0\"/>payment schemes and fund pr<span class=\"_ _0\"/>oduc<span class=\"ls1cc ws1f3\">t-based compensation arrang<span class=\"_ _0\"/>eme<span class=\"ls1c5 ws0\">nts. </span></span></span>Where deferred compensatio<span class=\"_ _0\"/>n relates to our <span class=\"ls202 ws211\">fund products, the fair v<span class=\"_ _0\"/>alue of the empl<span class=\"ls1c0 ws0\">oyee services received in excha<span class=\"_ _0\"/>nge for the <span class=\"ls21c\">fund </span></span></span>investments is recognised as a st<span class=\"_ _3\"/>raight-lin<span class=\"ls1be ws1cc\">e expense of the mark-to-marke<span class=\"_ _0\"/>t value of th<span class=\"ls1b7 ws1d3\">e awards over the relevant vesting period<span class=\"ls201 ws20e\">, with a </span></span></span>corresponding liability recognised<span class=\"_ _3\"/> in the Group balance sheet. We <span class=\"ls1e4 ws21a\">gen<span class=\"_ _3\"/>erally elect to separately pu<span class=\"ls1ba ws21c\">rchase the equ<span class=\"_ _3\"/>ivalent fund in<span class=\"ls1c3 ws23f\">vest<span class=\"_ _3\"/>ments at </span></span></span>grant date to offs<span class=\"_ _0\"/>et any associated change<span class=\"ls1bb ws1ca\"> in the value of deferred co<span class=\"_ _0\"/>mpensation due,<span class=\"ls2 ws240\"> and on vesting the va<span class=\"ls1b7 ws1d3\">lue of the fund inve<span class=\"ws1f2\">stment is </span></span></span></span>delivered to the employee (subject to the te<span class=\"ls1bc\">rms of the plan r<span class=\"_ _0\"/>ules, which include malus <span class=\"ls1df ws1e8\">provisions). If a fun<span class=\"_ _0\"/>d product-based awa<span class=\"ls202 ws211\">rd is forfeite<span class=\"_ _0\"/>d, </span></span></span>the cumulative charge recog<span class=\"_ _0\"/>nised in the Gr<span class=\"ls1e0 ws1e9\">oup income stat<span class=\"_ _3\"/>ement is reversed in full.<span class=\"_ _30c\"> </span></span><span class=\"ls1e0 ws1e9\"> </span>5.1. Compensation costs<span class=\"fs31 ls2 ws0\"> </span>2022 $m 2021 $m Salaries <span class=\"_ _1e0\"> </span><span class=\"ffac ls1b7\">174 <span class=\"_ _68\"> </span><span class=\"ffad\">169 </span></span>V<span class=\"_ _30c\"> </span>ariable cash compensation <span class=\"_ _1e1\"> </span><span class=\"ffac ls1b7 ws0\">321 <span class=\"_ _68\"> </span><span class=\"ffad\">266 </span></span>Deferred compensation: s<span class=\"_ _0\"/>hare-based payment charge  45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span>Deferred compensati<span class=\"_ _0\"/>on: fund product-based <span class=\"_ _0\"/>payment charge 72 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span>Social security costs 52 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span>Pension costs (Note 22) 14 <span class=\"_ _79\"> </span><span class=\"ffad\">14 </span>Total compensation cos<span class=\"_ _0\"/>ts 678 <span class=\"_ _68\"> </span><span class=\"ffad\">596 </span>Comprising: <span class=\"_ _1e3\"> </span><span class=\"ffac fc13 ls2\"> <span class=\"_ _1a5\"> </span></span><span class=\"ls2\"> </span>Fixed compensation: salaries and <span class=\"_ _0\"/>associated<span class=\"ls1c0 ws0\"> social security costs, and pension costs </span>209 <span class=\"_ _68\"> </span><span class=\"ffad\">208 </span>Variable compensation: variable cash <span class=\"ls1cc ws1f3\">compensatio<span class=\"_ _0\"/>n, deferred compensation an<span class=\"ls2 ws240\">d ass<span class=\"_ _0\"/>ociated social security costs </span></span>469 <span class=\"_ _68\"> </span><span class=\"ffad\">388 </span>The unamortised deferr<span class=\"_ _0\"/>ed compensation at 31 December 2022 is $<span class=\"_ _0\"/>7<span class=\"ls1e9 ws1f2\">6 million (2021: $52 million) and has a weighted average remaini<span class=\"ls1c0 ws0\">ng<span class=\"_ _0\"/> vesting </span></span>period of 1.5 years (2021: 1.4 years). 5.2. Other costs 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>udit, tax, legal and other professi<span class=\"_ _0\"/>onal fees <span class=\"_ _1e4\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _1c0\"> </span><span class=\"ffad\">21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Technology and communications <span class=\"_ _1aa\"> </span><span class=\"ffac ws0\">22 <span class=\"_ _1c0\"> </span><span class=\"ffad\">22<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span>Occupancy<span class=\"_ _30c\"> </span> 18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Temporary staff, recruitment, co<span class=\"ls1c5 ws1d1\">ns<span class=\"_ _0\"/>ultancy and managed servi<span class=\"_ _0\"/>ces<span class=\"_ _30c\"> </span></span><span class=\"ls1c5 ws1d1\"> </span>17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Staff benefits<span class=\"_ _0\"/> 14 <span class=\"_ _1c0\"> </span><span class=\"ffad\">14<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Insurance<span class=\"_ _30c\"> </span> 7 <span class=\"_ _d3\"> </span><span class=\"ffad\">7<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Travel and entertainment<span class=\"_ _30c\"> </span> 7 <span class=\"_ _d3\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Market<span class=\"_ _3\"/>ing and spon<span class=\"_ _3\"/>sorship<span class=\"_ _30c\"> </span> 5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other cash costs, includi<span class=\"_ _0\"/>ng irrecoverable VAT<span class=\"_ _30c\"> </span> 18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Total other costs before de<span class=\"_ _0\"/><span class=\"ws1ce\">preciation and amortisation<span class=\"_ _30c\"> </span></span><span class=\"ws1ce\"> </span>132 <span class=\"_ _68\"> </span><span class=\"ffad\">119<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Depreciation of leasehold improvem<span class=\"_ _0\"/>ents and equi<span class=\"ls1bb\">pment, and amortisation o<span class=\"_ _0\"/>f other intangibles<span class=\"_ _30c\"> </span></span>30 <span class=\"_ _1c0\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Depreciation of right-of-use lease <span class=\"_ _0\"/>assets (Note 16) <span class=\"_ _1e5\"> </span><span class=\"ffac ls1b7 ws0\">17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Total other costs<span class=\"_ _30c\"> </span> 179 <span class=\"_ _68\"> </span><span class=\"ffad\">165<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Auditor\u2019s remuneration, including professi<span class=\"ls1b9 ws235\">onal services, is disclosed in the A<span class=\"_ _0\"/>udi<span class=\"ls1e9 ws1f2\">t and Risk Committee report on page 97.</span></span><span class=\"ls1b9 ws235\"><span class=\"ls1e9 ws1f2\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _6\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Report 20<span class=\"_ _3\"/>22<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>147 5. Costs <span class=\"ffad ls21d ws0\">continued<span class=\"ffac ls2\"> </span></span>Average headc<span class=\"_ _0\"/>ount The table below details average headco<span class=\"ls1cf ws1da\">unt by<span class=\"_ _0\"/> function, includin<span class=\"_ _0\"/>g directors, <span class=\"ls1bb ws1ca\">employees, partners and c<span class=\"_ _0\"/>ontractors. </span></span> <span class=\"_ _68\"> </span><span class=\"ffac ls7a ws5a\">2022  <span class=\"_ _1e\"> </span></span><span class=\"ls129\">2<span class=\"_ _0\"/>021 </span>Investment management <span class=\"_ _1e6\"> </span><span class=\"ffac ws0\">427 <span class=\"_ _68\"> </span><span class=\"ffad\">388 </span></span>Sales and marketing <span class=\"_ _1e7\"> </span><span class=\"ffac ls1b7 ws0\">238 <span class=\"_ _68\"> </span><span class=\"ffad\">218 </span></span>Technology and infrastructure<span class=\"_ _30c\"> </span>1 <span class=\"_ _1e8\"> </span><span class=\"ffac ls1b7\">930 <span class=\"_ _68\"> </span><span class=\"ffad\">847 </span></span>A<span class=\"_ _30c\"> </span>verage headcount <span class=\"_ _1e9\"> </span><span class=\"ffac ls1b7 ws0\">1,595 <span class=\"_ _58\"> </span><span class=\"ffad\">1,453 </span></span>Headcount at 31 December<span class=\"_ _0\"/> <span class=\"_ _1ea\"> </span><span class=\"ffac ls1b7 ws0\">1,655 <span class=\"_ _58\"> </span><span class=\"ffad\">1,498 </span></span>Note: 1 <span class=\"_ _2b\"> </span>Includes all st<span class=\"_ _3\"/>aff performing technology-b<span class=\"_ _3\"/><span class=\"ls1dc ws245\">ased roles, including those s<span class=\"_ _3\"/>upporting the <span class=\"ls128 ws246\">investment mana<span class=\"_ _3\"/>gement side of our busine<span class=\"ls1f7 ws0\">ss.</span></span></span><span class=\"ls1dc ws245\"><span class=\"ls128 ws246\"><span class=\"ls1f7 ws0\"> </span></span></span>6. Finance expense and finance income 2022 $m 2021 $m Finance expens<span class=\"_ _0\"/>e: <span class=\"_ _1a1\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad ls1c0\">  </span></span>Unwind of lease liability discount<span class=\"_ _3\"/> (Note 16) <span class=\"_ _1eb\"> </span><span class=\"ffac ls1bf ws0\">(10) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(12) </span></span>Other finance expense  (6) <span class=\"_ _10\"> </span><span class=\"ffad ls1bd\">(2) </span>Total finance expense (16) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(14) </span>Finance income: <span class=\"_ _1ec\"> </span><span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad\"> </span></span>Interest on cash deposits  <span class=\"_ _1ed\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></span>Total finance income 5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span>Net finance expense<span class=\"_ _0\"/><span class=\"sc1 ls2 ws0\"> <span class=\"_ _159\"> </span><span class=\"ffac sc0 ls1bf\">(11) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(13)</span></span></span><span class=\"sc1 ls2 ws0\"><span class=\"ffac sc0 ls1bf\"><span class=\"ffad ls1c0\"> </span></span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _6\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Report 20<span class=\"_ _3\"/>22<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>148 Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>7. Current tax and tax expense Accounting policy Current tax is based o<span class=\"_ _0\"/>n our taxable profit for the ye<span class=\"_ _0\"/>ar. Taxable profit differs fr<span class=\"_ _0\"/>om net profit as reported in <span class=\"_ _0\"/>the Group income<span class=\"ls1bd ws1f8\"> statement because it </span>excludes items of income or expe<span class=\"_ _0\"/>nse that are taxable or deductib<span class=\"ls1e9 ws1f2\">le in other years, in a<span class=\"_ _0\"/>ddition <span class=\"ws1d3\">to items that are never taxable <span class=\"ls1d2 ws1de\">or deductible. </span></span></span>Accounting for tax involves a level of esti<span class=\"ls1d3 ws1df\">mation uncertainty given the <span class=\"ls1bb ws1ca\">application of tax law requires a de<span class=\"_ _0\"/>gree of judgement, <span class=\"ls1ba ws1c9\">which tax authorities </span></span></span>may dispute. Tax liabilities are recognised based on<span class=\"_ _3\"/> the best esti<span class=\"ls1e4 ws21a\">mates of probable outcomes, with<span class=\"_ _3\"/> regard to external advice wh<span class=\"ls1b8 ws1ce\">ere approp<span class=\"_ _0\"/>riate.  </span></span>We are a global business and therefore op<span class=\"ls1be ws1cc\">erate acro<span class=\"_ _0\"/>ss many different tax jurisdiction<span class=\"ls1b8 ws1ce\">s. Income an<span class=\"_ _0\"/>d expenses are allocated to th<span class=\"ls1e3 ws237\">ese di<span class=\"_ _0\"/>fferent </span></span></span>jurisdictions based on tra<span class=\"_ _0\"/>nsfer pricing methodologies set in acco<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">rdance with the laws of the juri<span class=\"ls1c0 ws0\">sdictions in which we operate <span class=\"ls21b ws23e\">and internatio<span class=\"_ _3\"/>nal </span></span></span>guidelines as laid ou<span class=\"_ _3\"/>t by the Organisation<span class=\"_ _3\"/><span class=\"ls1df ws1e8\"> for Economic Co<span class=\"_ _0\"/>-operation and Development <span class=\"ls1be ws1cc\">(OECD). T<span class=\"_ _0\"/>he effective tax rate results fro<span class=\"ls1bf ws1f9\">m the </span></span></span>combination of taxes p<span class=\"_ _3\"/>aid on earnings attribut<span class=\"_ _3\"/>able<span class=\"ls1b8 ws1ce\"> to the tax jurisdictions in w<span class=\"_ _0\"/>hich they arise.</span><span class=\"ls1b8 ws1ce\">  </span>The movements in our current tax liabilities are as follows: 2022 $m 2021 $m<span class=\"ffac fc17 ls2\"> </span>A<span class=\"_ _30c\"> </span>t beginning of the year  <span class=\"_ _1bc\"> </span><span class=\"ffac ls1b7 ws0\">15 <span class=\"_ _79\"> </span><span class=\"ffad\">12 </span></span>Charge to the Group income statement <span class=\"_ _0\"/> <span class=\"_ _1a8\"> </span><span class=\"ffac fc18 ls1b7 ws0\">159 <span class=\"_ _1c0\"> </span><span class=\"ffad fc2\">99 </span></span>Credit to other comprehensive income and eq<span class=\"_ _0\"/>uity (4) <span class=\"_ _1c0\"> </span><span class=\"ffad fc2 ls1bd\">(5) </span>Tax paid (125) <span class=\"_ _68\"> </span><span class=\"ffad fc2 ls1c0\">(83) </span>Other balance sheet moveme<span class=\"_ _0\"/>nts  (5) <span class=\"_ _1c0\"> </span><span class=\"ffad fc2 ls1bd\">(8) </span>Foreign currency translati<span class=\"_ _0\"/>on (3) <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1c7\">\u2013 </span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _1ef\"> </span><span class=\"fc18 ls1b7 ws0\">37 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">15 </span></span>2022 $m 2021 $m<span class=\"ffac fc17 ls2\"> </span>Current tax <span class=\"_ _15b\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ffad\"> </span></span>UK corporation tax on profits<span class=\"_ _0\"/> <span class=\"_ _191\"> </span><span class=\"ffac fc18 ls1b7 ws0\">140 <span class=\"_ _1c0\"> </span><span class=\"ffad fc2\">86 </span></span>Foreign tax 19 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">14 </span>A<span class=\"_ _30c\"> </span>djustments to ta<span class=\"_ _0\"/>x charge in respect of previous y<span class=\"_ _0\"/>ears <span class=\"_ _1f0\"> </span><span class=\"ffac fc18 ls1c7 ws0\">\u2013 <span class=\"_ _d5\"> </span></span><span class=\"ls1bd ws0\">(1) </span>Current tax expense 159 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">99 </span>Deferred tax <span class=\"_ _1f1\"> </span><span class=\"fc18 ls2 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ffad fc2\"> </span></span>Origination and reversal of temporary d<span class=\"_ _3\"/>ifferences (13) <span class=\"_ _1d9\"> </span><span class=\"ffad fc2 ls1b7\">5 </span>A<span class=\"_ _30c\"> </span>djustments to ta<span class=\"_ _0\"/>x charge in respect of previous y<span class=\"_ _0\"/>ears <span class=\"_ _1d1\"> </span><span class=\"ffac fc18 ls1ca ws0\">(9) <span class=\"_ _79\"> </span></span><span class=\"ls1bd ws0\">(1) </span>Deferred tax (credit)/expense (No<span class=\"_ _0\"/>te 19) (22) <span class=\"_ _1d9\"> </span><span class=\"ffad fc2 ls1b7\">4 </span>Total tax<span class=\"_ _3\"/> expense <span class=\"_ _1f2\"> </span><span class=\"fc18 ls1b7 ws0\">137 <span class=\"_ _68\"> </span><span class=\"ffad fc2\">103 </span></span>Factors affect<span class=\"_ _0\"/>ing the tax expense <span class=\"_ _0\"/>for the year The majority of our profits in the period were earne<span class=\"_ _0\"/><span class=\"ls2 ws1c7\">d in the UK, Switzerland and the US. Our tax expe<span class=\"_ _0\"/>nse <span class=\"fc18 ls1e8 ws1f1\">is lower </span></span>(2021: lower) than the amount that would arise using the theoretical tax rate applicable to ou<span class=\"_ _3\"/>r profits as follows: 2022 $m 2021 $m<span class=\"fc13 ls2\"> </span>Profit<span class=\"_ _3\"/> before tax <span class=\"_ _1f3\"> </span><span class=\"ffac fc18 ls1b7 ws0\">745 <span class=\"_ _4b\"> </span><span class=\"ffad fc2\">590 <span class=\"_ _0\"/><span class=\"fc13 ls2\"> </span></span></span>Theoretical tax expens<span class=\"_ _0\"/>e at UK rate<span class=\"fc18 ls222 ws24d\">: 19</span><span class=\"ls1bb ws1ca\">% (2021: 19%) <span class=\"_ _1f4\"> </span><span class=\"ffac fc18 ls1b7 ws0\">142 <span class=\"_ _4b\"> </span><span class=\"ffad fc2\">112 <span class=\"_ _0\"/><span class=\"fc13 ls2\"> </span></span></span></span>Effect of: Overseas tax rates different to UK (2) <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1b7\">1 <span class=\"_ _1f5\"> </span><span class=\"fc13 ls2\"> </span></span>A<span class=\"_ _30c\"> </span>djustments to ta<span class=\"_ _0\"/>x charge in respect of previous y<span class=\"_ _0\"/>ears <span class=\"_ _1f6\"> </span><span class=\"ffac fc18 ls1ca ws0\">(9) <span class=\"_ _d6\"> </span></span><span class=\"ls1bd ws0\">(2) <span class=\"_ _4\"/><span class=\"fc13 ls2\"> </span></span>Derecognition/(recognition) of US <span class=\"_ _0\"/>deferred tax assets (Note 19) <span class=\"_ _1f7\"> </span><span class=\"ffac fc18 ls1b7 ws0\">7 <span class=\"_ _1f8\"> </span></span><span class=\"ls1bd ws0\">(2) <span class=\"_ _95\"/><span class=\"fc13 ls2\"> </span></span>Impact of change in UK tax rate<span class=\"_ _0\"/> <span class=\"_ _1f9\"> </span><span class=\"ffac fc18 ls1c7 ws0\">\u2013 <span class=\"_ _1f8\"> </span></span><span class=\"ls2 ws0\">(4)<span class=\"fc3\"> <span class=\"_ _95\"/><span class=\"fc13\"> </span></span></span>Other <span class=\"_ _1fa\"> </span><span class=\"ffac fc18 ls1ca\">(1) <span class=\"_ _d6\"> </span></span><span class=\"ls1bd\">(2) <span class=\"_ _95\"/><span class=\"fc13 ls2\"> </span></span>Tax expense <span class=\"_ _1fb\"> </span><span class=\"ffac fc18 ls1b7\">137 <span class=\"_ _4b\"> </span></span><span class=\"ls1b7\">103 <span class=\"_ _0\"/><span class=\"fc13 ls2\"> </span></span>The current effective tax rate <span class=\"fc18 ls1c0 ws0\">is 18% (2021: 1<span class=\"_ _0\"/>7%). </span>Factors affect<span class=\"_ _0\"/>ing our future tax charges<span class=\"_ _0\"/> The principal factors which may influence our <span class=\"_ _0\"/><span class=\"ls202 ws211\">future tax rate are changes i<span class=\"_ _0\"/>n tax regulation in the territorie<span class=\"_ _0\"/>s in which we oper<span class=\"ls1b8 ws1c8\">ate, the mix of income </span></span>and expenses earned and incurre<span class=\"_ _0\"/>d by jurisdic<span class=\"ls2 ws1c7\">tion, and the consumption of available de<span class=\"_ _0\"/>ferred tax assets. In particular, as the m<span class=\"ls1e9 ws1f2\">ajority of o<span class=\"_ _0\"/>ur profits </span></span>are earned in the UK, the increase of the UK corporation tax rate <span class=\"ls200 ws20b\">to 25% on 1 April 2023 will have an impact on our overall ta<span class=\"_ _3\"/>x<span class=\"ls1be ws1cc\"> rate in future periods.<span class=\"_ _0\"/> </span></span>The OECD has published a draft Inclusive \u2018Pillar 2\u2019 Framework<span class=\"_ _3\"/> (the Framework) to support the introduction of a glob<span class=\"_ _3\"/>al minimum t<span class=\"ls1bb ws1ca\">ax rate of 15%. </span>Governments are still consult<span class=\"_ _3\"/>ing on how to implement the Framewor<span class=\"ls1cd ws243\">k with the exp<span class=\"_ _3\"/>ectation that legislation<span class=\"_ _3\"/> and regulations in mos<span class=\"ls1e0 ws1e9\">t<span class=\"_ _3\"/> jurisdictions will </span></span>take effect from 2024. Pending fina<span class=\"_ _0\"/>l conclusions on the potentia<span class=\"ls1b8 ws1ce\">l outcomes of the cons<span class=\"_ _0\"/>ultation, <span class=\"ls2 ws1c7\">it is not currently practicable<span class=\"ls1bc ws1cb\"> to assess fully the </span></span></span>impact of the Framework on<span class=\"_ _3\"/> our future tax charges but we do not anticipat<span class=\"_ _3\"/>e it will be significant.<span class=\"_ _3\"/> Although not currently in<span class=\"_ _3\"/> fo<span class=\"ls1ec ws1f7\">rce, it is<span class=\"_ _3\"/> expected th<span class=\"_ _3\"/>at </span>the IASB will treat any impact as a permanen<span class=\"ls1e9 ws1f2\">t in-the-year difference <span class=\"_ _0\"/>for 2024 and onwards.</span><span class=\"ls1e9 ws1f2\"> </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>149 8. Cash, liquidity and borrowings<span class=\"ffaf ls224 ws0\">  </span>Accounting policy<span class=\"_ _30c\"> </span> Cash and cash equivalents com<span class=\"_ _0\"/>prise cash and short-term investments <span class=\"ls1c0 ws0\">in money m<span class=\"_ _0\"/>arket funds or bank <span class=\"ls1bc ws1cb\">deposits with an original maturity of three<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1bc ws1cb\"> </span></span>months or less. Cash and cash equivalents are <span class=\"ls1bf ws1f9\">mea<span class=\"_ _0\"/>sured at amortised cost, which is approximately equal to fair value. Available<span class=\"ls1d4 ws1e0\"> cash and cash<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls1d4 ws1e0\"> </span></span>equivalents is invested in accord<span class=\"_ _3\"/>ance with strict limits consiste<span class=\"ls1bd ws1f8\">nt with the Board\u2019s risk appetite, which consider <span class=\"_ _0\"/>both the sec<span class=\"ls1cd ws243\">urity and availabilit<span class=\"_ _3\"/>y<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1cd ws243\"> </span></span>of liquidity. Accordingly, cash is h<span class=\"_ _3\"/>eld in on-demand and sh<span class=\"_ _3\"/>ort-te<span class=\"ls1bb ws21e\">rm bank deposits and money market funds, and at times invested<span class=\"ls1d3 ws1df\"> in short-term<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb ws21e\"><span class=\"ls1d3 ws1df\"> </span></span>US Treasury bills (which meet the def<span class=\"_ _3\"/>inition of cash equivalents)<span class=\"ls1d2 ws1de\">. Cash and cash equ<span class=\"_ _3\"/>ivalents include restricted ba<span class=\"_ _3\"/>lances held b<span class=\"ls1c2 ws219\">y consolidated<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d2 ws1de\"><span class=\"ls1c2 ws219\"> </span></span>fund entities to which we do not have access a<span class=\"_ _0\"/>nd which are subj<span class=\"ls1be ws1cc\">ect to legal or co<span class=\"_ _0\"/>ntractual restrictions as to their use.</span><span class=\"ls1be ws1cc\"> </span>2022 $m 2021 $m Cash held with banks  <span class=\"_ _1fc\"> </span><span class=\"ffac ls1b7 ws0\">124 <span class=\"_ _68\"> </span><span class=\"ffad\">189 </span></span>Short-term deposits  <span class=\"_ _1fd\"> </span><span class=\"ffac ls1b7 ws0\">95 <span class=\"_ _1c0\"> </span><span class=\"ffad\">24 </span></span>Money market funds 130 <span class=\"_ _68\"> </span><span class=\"ffad\">110 </span>Cash held by consolidated <span class=\"ls1c0 ws0\">fund entities (Note 12.2)<span class=\"_ _0\"/> </span>108 <span class=\"_ _1c0\"> </span><span class=\"ffad\">64 </span>Cash and cash equivalents  457 <span class=\"_ _68\"> </span><span class=\"ffad\">387 </span>Less: cash held by consolidated<span class=\"ls1c8 ws1d4\"> fund entities (Note 12.2) <span class=\"_ _1fe\"> </span><span class=\"ffac fc18 ls1c2 ws0\">(108) <span class=\"_ _68\"> </span></span></span><span class=\"ws0\">(64) </span>A<span class=\"_ _30c\"> </span>vailable cash and cash equivalents 349 <span class=\"_ _68\"> </span><span class=\"ffad\">323 </span>Undrawn committed revolving credit facility <span class=\"_ _1ff\"> </span><span class=\"ffac ls1b7 ws0\">500 <span class=\"_ _68\"> </span><span class=\"ffad\">500 </span></span>Total liquidity 849 <span class=\"_ _68\"> </span><span class=\"ffad\">823 </span>Cash and cash equivalent<span class=\"_ _0\"/>s<span class=\"ffaf ls2 ws0\"> </span>At 31 December 2022, the $349 million available cash a<span class=\"_ _0\"/>nd cash equiva<span class=\"ls1b7 ws210\">lents balance is held with 14 banks (2021: $323 million wit<span class=\"ls1d0 ws1db\">h 14 banks).  </span></span>Credit ratings of banks  2022 $m 2021 $m A<span class=\"_ _30c\"> </span>AA <span class=\"_ _200\"> </span><span class=\"ffac ls1b7\">103 <span class=\"_ _d6\"> </span><span class=\"ffad\">51 </span></span>A<span class=\"_ _30c\"> </span>A <span class=\"_ _201\"> </span><span class=\"ffac ls1b7\">103 <span class=\"_ _4b\"> </span><span class=\"ffad\">154 </span></span>A <span class=\"_ _202\"> </span><span class=\"ffac ls1b7\">143 <span class=\"_ _4b\"> </span><span class=\"ffad\">118 </span></span>Total 349 <span class=\"_ _4b\"> </span><span class=\"ffad\">323 </span>The single largest counterparty bank exposure of <span class=\"_ _0\"/>$101 million is <span class=\"ls1c0 ws0\">held with an A- rated bank (2021: $85 million held with an AA-<span class=\"ls1cf ws1da\"> ra<span class=\"_ _0\"/>ted bank).</span></span><span class=\"ls1c0 ws0\"><span class=\"ls1cf ws1da\"> </span></span>Liquidity risk management<span class=\"_ _30c\"> </span> Liquidity resources supp<span class=\"_ _3\"/>ort ongoing operations and potent<span class=\"_ _3\"/>ial liqui<span class=\"ls1bf ws1f9\">dity requirements under scenario<span class=\"ls1b8 ws1ce\">s that assume s<span class=\"_ _0\"/>tressed market<span class=\"ls1c2 ws219\"> and economic<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls1b8 ws1ce\"><span class=\"ls1c2 ws219\"> </span></span></span>conditions. Our funding requirements relat<span class=\"_ _3\"/>ing to the investment <span class=\"ls1bc ws1cb\">management process are discretion<span class=\"ls1ef ws252\">ary. Our liquidity profile is <span class=\"_ _3\"/><span class=\"ls1d4 ws1e1\">monitored on a daily<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1ef ws252\"><span class=\"ls1d4 ws1e1\"><span class=\"_ _0\"/> </span></span></span>basis and the stressed scenarios <span class=\"_ _0\"/>are updated regularly. The Boar<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">d reviews our funding resources at each <span class=\"_ _0\"/>Board meeting and on an<span class=\"ls1b7 ws1d3\"> annual basis,<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1b7 ws1d3\"> </span></span>as part of the strategic planni<span class=\"_ _0\"/>ng process. <span class=\"ls1e9 ws1f2\">Our available liquidity is considered suffi<span class=\"ls1be ws1cc\">cient <span class=\"_ _0\"/>to cover current requirements and p<span class=\"ls20d ws221\">otential r<span class=\"_ _3\"/>equiremen<span class=\"_ _3\"/>ts<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1be ws1cc\"><span class=\"ls20d ws221\"> </span></span></span>under stressed scenarios. Borrowings<span class=\"ffaf ls2\"> </span>Our $500 million committed revolving credit fac<span class=\"ls1c1 ws1cd\">ility (RCF) is immediately accessible, inco</span>rpora<span class=\"_ _0\"/>tes an ESG target-linked interes<span class=\"ls2 ws1c7\">t rate component and </span>does not include financial covenants in order to mai<span class=\"_ _0\"/>ntain maximum flexibility. The RCF was put in place i<span class=\"_ _0\"/>n December 2019 as a f<span class=\"ls214 ws23a\">ive-year facility but </span>has since been extended and, due<span class=\"_ _0\"/> to the ex<span class=\"ls1e9 ws1f2\">ercise of the final one-year extension option <span class=\"_ _0\"/>in 2021, is now scheduled to mature in </span>December 2026. The RCF was drawn at several poi<span class=\"_ _0\"/>nts during the year in order to<span class=\"ls1bc ws1cb\"> fund working capital <span class=\"_ _0\"/>requiremen<span class=\"ls1c0 ws0\">ts but was undrawn at 31 Decembe</span>r 2022 </span>(2021: undrawn). Drawdowns under the RC<span class=\"_ _0\"/>F are typically for maturiti<span class=\"ls1cb ws1d6\">es of o<span class=\"_ _0\"/>ne month or less and are therefore presente<span class=\"_ _0\"/>d net of r<span class=\"ls1bc ws0\">epayments </span></span>in the Group cash <span class=\"ls1e9 ws1f2\">flow statement. </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>150 Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>9. Reconciliation of statutory profit to <span class=\"_ _3\"/>cash generated from operations<span class=\"_ _3\"/> Accounting policy Cash flows arising from the purchase and sa<span class=\"ls1b9 ws235\">le of investments in fund products and o<span class=\"_ _0\"/>t<span class=\"ls1be ws254\">her investments, and from transactions with<span class=\"ls226 ws255\"> third-party </span></span></span>investors in consolidat<span class=\"_ _3\"/>ed fund <span class=\"ls1bb ws1ca\">entities, are included in cash flows from opera<span class=\"_ _0\"/>t<span class=\"ls1bd\">ing activities in the Group cash flow statement.<span class=\"ls1c0 ws216\"> This classification </span></span></span>reflects the fact that these investments are to build product brea<span class=\"ls2 ws1c7\">dth and <span class=\"_ _0\"/>to trial investment research before marketi<span class=\"_ _0\"/>ng the pro<span class=\"ls1ca ws1dc\">ducts broadly to </span></span>investors as part of Man Group\u2019s o<span class=\"_ _0\"/>rdinary<span class=\"ls1bc ws1cb\"> operations, or are otherwise held in co<span class=\"ls1ca ws1dc\">nnecti<span class=\"_ _0\"/>on with settling empl<span class=\"_ _0\"/>oyee remuneration, <span class=\"ls201 ws20e\">and are not </span></span></span>intended to be he<span class=\"_ _0\"/>ld as long-term investments.   <span class=\"_ _18f\"> </span><span class=\"ls7a\">Note<span class=\"_ _3\"/> </span>2022 $m 2021 $m Cash flow<span class=\"_ _3\"/>s from opera<span class=\"_ _3\"/>ting activi<span class=\"_ _3\"/>ties <span class=\"_ _1a4\"> </span><span class=\"ffad ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffac fc15\"> <span class=\"_ _1a5\"> </span></span> </span>Statutory profit <span class=\"_ _203\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"ffac ls1b7\">608<span class=\"fc13 ls2\"> <span class=\"_ _6e\"> </span></span><span class=\"ffad\">487 </span></span></span>A<span class=\"_ _30c\"> </span>djustments for:<span class=\"_ _0\"/> <span class=\"_ _1c8\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffac fc13\"> <span class=\"_ _fd\"> </span></span> </span>Share-based payment charg<span class=\"_ _0\"/>e <span class=\"_ _1ff\"> </span><span class=\"ls1b7 ws0\">5 </span>45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span>Fund produc<span class=\"_ _0\"/>t-based payment cha<span class=\"_ _0\"/>rge <span class=\"_ _204\"> </span><span class=\"ls1b7 ws0\">5 </span>72 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span>Net finance expense <span class=\"_ _205\"> </span><span class=\"ls1b7 ws0\">6 </span>11 <span class=\"_ _79\"> </span><span class=\"ffad\">13 </span>Tax expense <span class=\"_ _206\"> </span><span class=\"ls1b7\">7 </span>137<span class=\"fc13 ls2\"> <span class=\"_ _68\"> </span></span><span class=\"ffad\">103 </span>Revaluation of con<span class=\"_ _3\"/>tin<span class=\"ls1b7 ws1d3\">gent consideration <span class=\"_ _1b3\"> </span><span class=\"ws0\">13 </span></span>\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad ls1bd\">(2) </span>Depreciation of leasehold improvements<span class=\"_ _0\"/> and equipment <span class=\"_ _1a3\"> </span>15 12 <span class=\"_ _79\"> </span><span class=\"ffad\">13 </span>Depreciation of right-of-use lease <span class=\"_ _0\"/>assets <span class=\"_ _207\"> </span><span class=\"ls1b7 ws0\">16 </span>17 <span class=\"_ _79\"> </span><span class=\"ffad\">17 </span>Impairment of right-of-use leas<span class=\"_ _0\"/>e assets \u2013 investment property<span class=\"_ _30c\"> </span>16 <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _d3\"> </span></span>3 Amortisation of acquired in<span class=\"_ _3\"/>tangible assets<span class=\"fc3 ls2 ws0\"> <span class=\"_ _208\"> </span><span class=\"fc2 ls1b7\">17 </span></span>51 <span class=\"_ _79\"> </span><span class=\"ffad\">61 </span>Amortisation of other inta<span class=\"_ _3\"/>ngibles <span class=\"_ _1b5\"> </span><span class=\"ls1b7 ws0\">18 </span>18 <span class=\"_ _79\"> </span><span class=\"ffad\">16 </span>Share of post-tax loss of asso<span class=\"_ _0\"/>ciates <span class=\"_ _1a4\"> </span><span class=\"ls1b7 ws0\">21 </span>5 <span class=\"_ _d4\"> </span><span class=\"ffad\">2 </span>Foreign exchange movements <span class=\"_ _209\"> </span><span class=\"ls2 ws0\"> </span>(13) <span class=\"_ _1d9\"> </span><span class=\"ffad ls1b7\">9 </span>Realised gains on cash flow hedge<span class=\"_ _0\"/>s <span class=\"_ _20a\"> </span><span class=\"ls2 ws0\"> </span>(7) <span class=\"_ _1c0\"> </span><span class=\"ffad ls1bd\">(8) </span>Funding of de<span class=\"_ _0\"/>fined benefit p<span class=\"_ _0\"/>ension plan <span class=\"_ _1b3\"> </span><span class=\"ls1b7 ws0\">22 </span>\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad ls1bd\">(3) </span>Other non-cash movements<span class=\"_ _0\"/> <span class=\"_ _20b\"> </span><span class=\"ls2 ws0\"> </span>(5) <span class=\"_ _1c0\"> </span><span class=\"ffad ls2\">(7)<span class=\"sc1\"> </span></span>951<span class=\"fc13 ls2\"> <span class=\"_ _68\"> </span></span><span class=\"ffad\">797 </span>Changes in working capital<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>:<span class=\"sc1\"> <span class=\"_ _1b0\"> </span></span> <span class=\"_ _dd\"> </span><span class=\"ffac fc13\"> <span class=\"_ _1c6\"> </span></span> Increase in fee and other receivables <span class=\"_ _130\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _64\"> </span><span class=\"ffac ls1bf\">(68) <span class=\"_ _6b\"> </span></span><span class=\"ls1c0\">(102)</span><span class=\"sc1\"> </span></span>Increase in other financial assets in<span class=\"ls1d3 ws234\">cluding consolidat<span class=\"ls1b8 ws1c8\">ed fund entities<span class=\"_ _30c\"> </span></span></span>2 <span class=\"_ _309\"/> <span class=\"_ _20c\"/><span class=\"_ _309\"/><span class=\"ffac ls1bf\">(45) <span class=\"_ _6b\"> </span><span class=\"ffad ls1c0\">(163)<span class=\"sc1 ls2\"> </span></span></span>Increase in trade and other payables <span class=\"_ _12d\"> </span><span class=\"ls2 ws0\"> </span>40 <span class=\"_ _79\"> </span><span class=\"ffad\">49<span class=\"sc1 ls2\"> </span></span>Cash gene<span class=\"_ _3\"/>rated from ope<span class=\"_ _3\"/>rations <span class=\"_ _20d\"> </span><span class=\"ffad ls2 ws0\"> </span>878 <span class=\"_ _68\"> </span><span class=\"ffad\">581 </span>Notes: 1 <span class=\"_ _2b\"> </span>Changes in wo<span class=\"_ _3\"/>rking capital differ from the mov<span class=\"_ _3\"/>ements in thes<span class=\"ws258\">e balance sheet items due to <span class=\"_ _3\"/>non-cash movements which either re<span class=\"_ _3\"/>la<span class=\"ls21e ws259\">te to the gross-up of<span class=\"_ _3\"/> the third-party<span class=\"_ _3\"/> share of consolidated<span class=\"_ _3\"/> fund </span></span>entities (Note 12.2) or a<span class=\"_ _3\"/>re adjusted elsewh<span class=\"ls22a ws25b\">ere in the Group cash f<span class=\"_ _3\"/>low statement, such <span class=\"ls21e ws25c\">as movements relat<span class=\"_ _3\"/>ing to the fund product<span class=\"ls1eb ws25d\">-based payment charge (within op<span class=\"_ _3\"/><span class=\"ls22a ws25b\">erating activities) and the share </span></span></span></span>repurchase liabil<span class=\"_ _3\"/>ity (within financ<span class=\"_ _3\"/>ing activities).<span class=\"_ _3\"/> 2 <span class=\"_ _2b\"> </span>Includ<span class=\"_ _3\"/>es $44 million (20<span class=\"_ _3\"/>21: $2 million) <span class=\"_ _3\"/><span class=\"ls22d ws25f\">of restricted net ca<span class=\"_ _3\"/>sh inflows relating to co<span class=\"_ _3\"/>nsolidated fund entities<span class=\"_ _3\"/> (Note 12.2). </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>151 10. Fee and other receivables Accounting policy<span class=\"_ _30c\"> </span> Fee and other receivables are initially record<span class=\"ls1bb ws1ca\">ed at fair value and subsequently measur<span class=\"ls1bd\">ed at amor<span class=\"_ _0\"/>tised cost using the effective <span class=\"ls1b8 ws1ce\">interest rate<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1bd\"><span class=\"ls1b8 ws1ce\"> </span></span></span>method, except for derivatives (measure<span class=\"_ _0\"/>d at fair value through <span class=\"ls1b8 ws1ce\">profit and loss) and pr<span class=\"_ _0\"/>epayments. Fee receivables and accrued i<span class=\"_ _0\"/>n<span class=\"ls209 ws21b\">come relate<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls209 ws21b\"> </span></span>to management and <span class=\"_ _0\"/>performance fees and are <span class=\"ls1be ws1cc\">received in cash following finalisation o<span class=\"_ _0\"/>f the NAVs of the underlying funds or manag<span class=\"ls1bb ws1ca\">ed ac<span class=\"_ _0\"/>counts.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1bb ws1ca\"> </span></span>The majority of fees are deducted from th<span class=\"_ _0\"/><span class=\"ls1b8 ws1ce\">e NAVs of the respective funds by the inde<span class=\"ws1c8\">pe<span class=\"_ _0\"/>ndent administrators and therefore the cre<span class=\"ls1c0 ws0\">dit risk of fee<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ws1c8\"><span class=\"ls1c0 ws0\"> </span></span></span>receivables is minimal. 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Fee receivables <span class=\"_ _20e\"> </span><span class=\"ffac ws0\">35 <span class=\"_ _42\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span>A<span class=\"_ _30c\"> </span>ccrued income <span class=\"_ _1f3\"> </span><span class=\"ffac ls1b7 ws0\">359 <span class=\"_ _3e\"> </span><span class=\"ffad\">355<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Collateral posted w<span class=\"_ _0\"/>ith derivative counterparties<span class=\"_ _0\"/> 39 <span class=\"_ _42\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Receivables from Open Ended Inve<span class=\"ls1c2 ws219\">stment Collective (OEIC) funds<span class=\"_ _0\"/> </span>20 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other fund receivables<span class=\"_ _30c\"> </span> 36 <span class=\"_ _42\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Prepayments<span class=\"_ _30c\"> </span> 17 <span class=\"_ _42\"> </span><span class=\"ffad\">16<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Derivatives (Note 13)<span class=\"_ _30c\"> </span> 9 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Sub-lease rental income receivable<span class=\"_ _0\"/> 1 <span class=\"_ _12\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other receivables<span class=\"_ _30c\"> </span> 25 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Receivables relating to consolidate<span class=\"_ _0\"/>d fund entities (Note 12.2)<span class=\"_ _30c\"> </span> 29 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>570 <span class=\"_ _3e\"> </span><span class=\"ffad\">485<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>No balances are overdue and, under the expecte<span class=\"_ _0\"/>d credit loss model of IFRS 9 \u2018Financial<span class=\"ls2 ws1c7\"> Instruments\u2019, no impairment has<span class=\"_ _0\"/> been rec<span class=\"ls1df ws1eb\">ognised at<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1df ws1eb\"> </span></span>31 December 2022 (2021: nil). Include<span class=\"_ _0\"/>d in fee and other receivabl<span class=\"ls1b7 ws1d3\">es at 31 December 2<span class=\"_ _0\"/>022 are balances of $1 million (2021: $3 mi<span class=\"ls1fd ws261\">llion) which are<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1fd ws261\"> </span></span>expected to be settled after more than 12 months. 11. Trade and other payables Accounting policy<span class=\"_ _30c\"> </span> Trade and other payables are initia<span class=\"_ _0\"/>lly record<span class=\"ls1e0 ws1e9\">ed at f<span class=\"_ _3\"/>air value, which is usually the invoiced amount<span class=\"_ _3\"/>, and subsequently measu<span class=\"_ _3\"/>red <span class=\"ls1bd ws1f8\">at amortised cost<span class=\"_ _30c\"> </span></span></span><span class=\"ls1e0 ws1e9\"><span class=\"ls1bd ws1f8\"> </span></span>using the effectiv<span class=\"_ _0\"/>e interest rate method, except for deri<span class=\"_ _0\"/>vative<span class=\"ls1c8 ws23b\">s which are measured at fair value <span class=\"_ _3\"/>through profit and loss.</span><span class=\"ls1c8 ws23b\"> </span>2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Trade payables <span class=\"_ _20f\"> </span><span class=\"ffac ls1b7 ws0\">4 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Compensation accruals  <span class=\"_ _19e\"> </span><span class=\"ffac ls1b7 ws0\">453 <span class=\"_ _72\"> </span><span class=\"ffad\">373<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Other accruals  86 <span class=\"_ _42\"> </span><span class=\"ffad\">80<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Share repurchase liabilit<span class=\"_ _3\"/>y<span class=\"_ _30c\"> </span> 98 <span class=\"_ _3e\"> </span><span class=\"ffad\">109<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables under repo arrangements<span class=\"_ _30c\"> </span> 54 <span class=\"_ _42\"> </span><span class=\"ffad\">64<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables to OEIC funds<span class=\"_ _30c\"> </span> 18 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Tax and social security<span class=\"_ _30c\"> </span> 30 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Derivatives (Note 13)<span class=\"_ _30c\"> </span> 6 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other payables<span class=\"_ _30c\"> </span>13 <span class=\"_ _42\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables relating to consolidated fund entities (No<span class=\"_ _0\"/>te 12.2)<span class=\"_ _30c\"> </span> 180 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>942 <span class=\"_ _3e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables under repo arrangements relate to <span class=\"ls1c0 ws0\">obligati<span class=\"_ _0\"/>ons to repurchase seed investments.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>T<span class=\"fc2 ls1bd ws220\">rade and other payables can be analysed accordin<span class=\"ls1e9 ws1f2\">g to their contractual maturi<span class=\"_ _0\"/>ty date as follows:<span class=\"_ _30c\"> </span></span></span><span class=\"fc2 ls1bd ws220\"><span class=\"ls1e9 ws1f2\"> </span></span>2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Within one year <span class=\"_ _157\"> </span><span class=\"ffac ls1b7\">871 <span class=\"_ _72\"> </span><span class=\"ffad\">674<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span>Between one and three years <span class=\"_ _210\"> </span><span class=\"ffac ls1b7 ws0\">71 <span class=\"_ _79\"> </span><span class=\"ffad\">28<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>942 <span class=\"_ _6e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>152 Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>12. Investments in fund pr<span class=\"ls20e ws249\">oducts and other investments </span>Accounting policy Investments in fund products are cl<span class=\"_ _0\"/>assified<span class=\"ls2 ws1c7\"> at fair value through profit or loss, with<span class=\"ls1b7 ws1d3\"> net g<span class=\"_ _0\"/>ains due to movements in fair value<span class=\"ls1ee ws1fb\"> recognised through </span></span></span>income or gains on investments and o<span class=\"_ _0\"/>ther fi<span class=\"ls1ba ws1c9\">nancial instruments. Th<span class=\"_ _3\"/>e fair values of inve<span class=\"ls1e9 ws1f2\">stments in fund products are typically d<span class=\"ls1bc ws1cb\">erived from their </span></span></span>reported NAVs, which in turn are b<span class=\"_ _0\"/>ased upon the value of the und<span class=\"ls1ef ws1fc\">erlying assets. The valuation of <span class=\"ls1b7 ws1d3\">the underlying assets within e<span class=\"ls22f ws264\">ach fund product </span></span></span>is determined by external valuatio<span class=\"_ _0\"/>n service providers based on<span class=\"ls1ea ws1f5\"> an agreed valuation policy and methodology. While th<span class=\"_ _3\"/>ese valuatio<span class=\"ls1cb ws21f\">ns are </span></span>performed independent<span class=\"_ _3\"/>ly of Man Group, we have established oversi<span class=\"ls214 ws218\">ght proced<span class=\"_ _3\"/>ures and due diligence processes to ensure that the N<span class=\"_ _3\"/><span class=\"ls1b9 ws0\">AVs </span></span>reported by the external valuat<span class=\"ls1bc ws256\">ion service providers are reliable <span class=\"ls2 ws1c7\">and appropriate. Purchases a<span class=\"_ _0\"/>nd sales of investments are recog<span class=\"ls227 ws257\">nised o<span class=\"_ _0\"/>n </span></span></span>trade date. Our holdings in collateralised loan obligat<span class=\"_ _3\"/>ion (CLO) risk retent<span class=\"ls1d3 ws1df\">ion assets are priced using a bo<span class=\"_ _3\"/>ttom-up valuation method. We us<span class=\"ls1be ws254\">e third-party </span></span>valuations to price the securities within <span class=\"ls201 ws20e\">the underlying portfolios and th<span class=\"ls2 ws1c7\">en <span class=\"_ _0\"/>apply the percentage of the CLO notes we hold<span class=\"_ _0\"/> to these valuations. </span></span>Holdings in subordin<span class=\"_ _3\"/>ated tranches<span class=\"ls1bc ws1cb\"> of CLOs are valued using an av<span class=\"ls1be ws1cc\">erage of third-par<span class=\"_ _0\"/>ty valuations.  </span></span>Seeding inve<span class=\"_ _0\"/>stments portfolio<span class=\"_ _0\"/> We use capital to invest in fund pro<span class=\"_ _0\"/>ducts as part of our ongoi<span class=\"ls1b8 ws1c8\">ng business, to build product breadth and to trial investment res<span class=\"ls201 ws0\">earch </span></span>developments before mar<span class=\"_ _0\"/>keting the products broadl<span class=\"_ _0\"/>y to investors. Seed capital<span class=\"_ _0\"/> is invested via direct hold<span class=\"_ _0\"/>ings in fund products <span class=\"ls1bb ws1ca\">or sale and </span>repurchase (repo)<span class=\"_ _0\"/> arrangements, which allow us to <span class=\"_ _0\"/>finance seed investments withou<span class=\"_ _0\"/>t consuming high level<span class=\"_ _0\"/>s of cash. Alternatively<span class=\"ls1e8 ws1f1\">, we may </span>obtain exposure to seed investments via to<span class=\"ls1b9 ws235\">tal return <span class=\"_ _0\"/>swap (TRS) arrangements. Under a <span class=\"ls1bd ws1f8\">repo arrangement we ar<span class=\"_ _0\"/>e committed to repu</span></span><span class=\"ls1cb\">rchase </span>the underlying seed investments at<span class=\"_ _0\"/> maturity<span class=\"ls1c0 ws0\"> and pay an interest charge <span class=\"ls1e9 ws1f2\">over the period, with the o<span class=\"_ _0\"/>bligation to repurchase the a<span class=\"ls1bc ws1cb\">ssets on maturity </span></span></span>recorded as a liability within<span class=\"_ _3\"/> trade and other payables. Under a <span class=\"ls1ea ws1f5\">TRS arrangement, we are under no form of repayment obligation <span class=\"ls230 ws261\">an<span class=\"_ _3\"/>d have<span class=\"_ _3\"/> </span></span>no ownership interest (or voting rig<span class=\"_ _0\"/>hts) in<span class=\"ls1e9 ws1f2\"> the underlying investment. In exchange fo<span class=\"ls1bb ws1ca\">r the<span class=\"_ _0\"/> returns on the underlying seed inves<span class=\"ls1df ws1e8\">tments, we <span class=\"_ _0\"/>pay </span></span></span>a floating rate of interest.<span class=\"_ _0\"/> Consolida<span class=\"_ _3\"/>tion The control consi<span class=\"_ _0\"/>derations under IFRS 10 \u2018Co<span class=\"_ _0\"/>nsolidated Financial Sta<span class=\"_ _0\"/>tements\u2019 apply to fund <span class=\"_ _0\"/>product investments, i<span class=\"_ _0\"/>ncluding those<span class=\"ls1c7 ws265\"> underlyin<span class=\"_ _3\"/>g </span>our repo and TRS instruments. Fund e<span class=\"_ _0\"/>ntities deemed to be contr<span class=\"_ _0\"/>o<span class=\"ls1c0 ws0\">lled are consolidated on a line-by<span class=\"ls1b8 ws1ce\">-line basis from the da<span class=\"_ _0\"/>te cont<span class=\"ls201 ws20e\">rol commences </span></span></span>until it ceases. Where we are not deemed <span class=\"_ _0\"/>to <span class=\"ls1be ws254\">control the fund, our investme<span class=\"ls1bc ws1cb\">nt is classified within in</span></span>vestments in fund products.<span class=\"_ _0\"/><span class=\"ls2 ws0\"> </span>We only have limited exposu<span class=\"_ _3\"/>re to the variable returns of the fund<span class=\"ls1bf ws1f9\"> entities we manage unless we ei<span class=\"ls1b7 ws1d3\">ther hold an investment in the<span class=\"ls1ca ws1dc\"> f<span class=\"_ _0\"/>und entity or </span></span></span>receive the returns of the fund <span class=\"ls1b9 ws235\">entity via a TRS or repo arrange<span class=\"_ _0\"/>ment. For most </span><span class=\"ws240\">fund entities: the existe<span class=\"ls1c8 ws1d4\">nce of independent boar<span class=\"ls1cb\">ds o<span class=\"_ _0\"/>f directors; </span></span></span>rights which allow for th<span class=\"_ _3\"/>e removal of the in<span class=\"ls202 ws211\">vestment manager or advis<span class=\"_ _0\"/>er; the influen<span class=\"ls1e9 ws1f2\">ce of external investors; limited exposur<span class=\"_ _0\"/>e <span class=\"ls1be ws1cc\">to variable returns; </span></span></span>and the arm\u2019s length nature o<span class=\"_ _0\"/>f our contract<span class=\"ls1b9 ws235\">s with those fund entities, <span class=\"ls1e9 ws1f2\">indicate that we do not <span class=\"_ _0\"/>cont<span class=\"ls201 ws20e\">rol them. As a result, the a<span class=\"ls1c0 ws0\">ssociated assets, </span></span></span></span>liabilities and results of<span class=\"_ _3\"/> these funds are not consolidated into th<span class=\"_ _3\"/>e Group financial statements.  Investment prope<span class=\"_ _0\"/>rty held by consolidated fu<span class=\"ls1fe ws207\">nd entities comprises land and buildings he<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ld to earn rent or for capital appr<span class=\"_ _0\"/>eciati<span class=\"ls1e8 ws1f1\">on, and is </span></span></span>measured at cost less depreciatio<span class=\"_ _0\"/>n and impairment. Other than la<span class=\"ls1cc ws1f3\">nd, which is not depr<span class=\"_ _0\"/>eciated, depreciation is calculated on a s<span class=\"_ _0\"/><span class=\"ls1cb ws21f\">traight-line basis </span></span>over the asset\u2019s estimate<span class=\"_ _0\"/>d useful <span class=\"ls1c8 ws23b\">life (between three and 30 years). </span>Fund investments held for deferr<span class=\"_ _0\"/><span class=\"ls1b9 ws235\">ed compensation arrangements </span>We hold fund product investmen<span class=\"_ _0\"/>ts related to deferred compensation<span class=\"ls1bb ws1ca\"> <span class=\"_ _0\"/>arrangements to offset any change in the associa<span class=\"_ _0\"/>ted compensat<span class=\"ls1ea ws1f5\">ion cost </span></span>over the vesting period. At vest<span class=\"ls1d2 ws1de\">ing, the value of the fund investment is deliver<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ed to the employee. These fund prod<span class=\"_ _0\"/>uct investme<span class=\"ls231 ws266\">nts ar<span class=\"_ _3\"/>e measure<span class=\"_ _3\"/>d </span></span></span>at fair value and include balanc<span class=\"ls1c8 ws1d4\">es <span class=\"_ _0\"/>held by the Employee Trust.</span><span class=\"ls1c8 ws1d4\"> </span>Financial assets at fair v<span class=\"_ _0\"/>a<span class=\"ls1df ws1e8\">lue through profit or loss<span class=\"_ _0\"/> </span>2022 $m 2021 $m Investments in f<span class=\"_ _0\"/>und products <span class=\"_ _211\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"ffac ls1b7\">304 <span class=\"_ _4b\"> </span><span class=\"ffad\">422 </span></span></span>Investments in consolidated funds: tr<span class=\"ls1b7 ws1d3\">ans<span class=\"_ _0\"/>ferrable securities (Note 12.2) <span class=\"_ _212\"> </span> <span class=\"_ _72\"> </span><span class=\"ffac ws0\">905 <span class=\"_ _4b\"> </span><span class=\"ffad\">549 </span></span></span>Other investments <span class=\"_ _213\"> </span><span class=\"ls2 ws0\"> </span>\u2013 <span class=\"_ _d3\"> </span><span class=\"ffad ls1b7\">3 </span>Investments in fund product<span class=\"_ _0\"/>s and other investments <span class=\"_ _214\"> </span><span class=\"ffad ls2 ws0\"> </span>1,209 <span class=\"_ _4b\"> </span><span class=\"ffad\">974 </span>Less:<span class=\"sc1 ls2\"> <span class=\"_ _215\"> </span><span class=\"sc0\"> <span class=\"_ _17b\"> </span><span class=\"ffac fc13\"> <span class=\"_ _d2\"> </span></span> </span></span>Fund investment<span class=\"_ _0\"/>s held for deferred compensati<span class=\"_ _0\"/>on arrangements <span class=\"_ _216\"> </span> <span class=\"_ _5f\"> </span><span class=\"ffac ls1c2 ws0\">(153) <span class=\"_ _67\"> </span><span class=\"ffad ls1c0\">(119)<span class=\"_ _0\"/> </span></span>Investments in consolidated funds: <span class=\"_ _0\"/>exclude co<span class=\"ls1c5 ws1d1\">nsolidation gross-<span class=\"_ _0\"/>up of net investment <span class=\"_ _c6\"> </span> </span>(368) <span class=\"_ _67\"> </span><span class=\"ffad ls1c0\">(204) </span>Other investments <span class=\"_ _217\"> </span><span class=\"ls2 ws0\"> </span>\u2013  <span class=\"_ _d6\"> </span><span class=\"ffad ls1bd ws0\">(3) </span>Seeding inve<span class=\"_ _0\"/>stments portfolio<span class=\"_ _0\"/> <span class=\"_ _218\"> </span><span class=\"ffad ls2 ws0\"> </span>688 <span class=\"_ _4b\"> </span><span class=\"ffad\">648 </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>153 12. Investments in fund products and other investments <span class=\"ffad ls21d ws0\">continued<span class=\"_ _3\"/><span class=\"ffac ls2\"> </span></span>12.1. Investments in <span class=\"_ _0\"/>fund products At 31 December 2022, exposure to fund produc<span class=\"_ _0\"/>ts via repo arrangements (included within inves<span class=\"_ _0\"/>tments <span class=\"ls1e9 ws1f2\">in fund products, with an off<span class=\"ws0\">setting </span></span>repayment obligation included within trade a<span class=\"_ _0\"/>nd other payables<span class=\"ls1bf ws1f9\">) was $54 million (2021: $64 million). Additional exposure vi<span class=\"_ _0\"/>a TRS was $138 million </span>(2021: $108 million). The largest single investment in fund <span class=\"_ _0\"/>products at 31 December 2022 was $61 million (2021: $45 million). <span class=\"_ _0\"/><span class=\"ffac fc17 ls2 ws0\"> </span>Income or gains on investments and o<span class=\"_ _0\"/>ther fi<span class=\"ls1c6 ws1d2\">nancial instrument<span class=\"_ _3\"/>s co<span class=\"ls1c2 ws219\">mprises the following: </span></span>2022 $m 2021 $m Net (losses)/gains on seeding inves<span class=\"_ _0\"/>tments portfolio <span class=\"_ _13c\"> </span> <span class=\"_ _64\"> </span><span class=\"ffac ls1bf ws0\">(12) <span class=\"_ _5c\"> </span><span class=\"ffad ls1b7\">24 </span></span>Consolidated fund entities: gross-up<span class=\"ls1b8 ws1ce\"> of net g<span class=\"_ _0\"/>ains on investments  <span class=\"_ _219\"> </span> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _d6\"> </span></span></span><span class=\"ws0\">12 </span>Foreign exchange movements  <span class=\"_ _21a\"> </span><span class=\"ls2 ws0\"> </span>22 <span class=\"_ _12c\"> </span><span class=\"ffad\">3 </span>Net (losses)/gains on fund investments <span class=\"_ _0\"/>held for deferr<span class=\"ls2 ws1c7\">ed compensation arrangem<span class=\"_ _0\"/>ents and other investments <span class=\"_ _f1\"> </span> </span>(3) <span class=\"_ _d5\"> </span><span class=\"ffad ls1b7\">3 </span>Net income or gains on investments and other finan<span class=\"_ _0\"/>cial instruments <span class=\"_ _188\"> </span><span class=\"ffad ls2 ws0\"> </span>7 <span class=\"_ _d6\"> </span><span class=\"ffad\">42 </span>12.2. Consolidation of <span class=\"ls1be ws1cc\">invest<span class=\"_ _0\"/>ments in funds </span>In 2022, our interests in 43 (2021:<span class=\"ls1c8 ws1d4\"> 26) funds me<span class=\"_ _0\"/>t the definition of control and ha<span class=\"ls2 ws1c7\">ve ther<span class=\"_ _0\"/>efore been consolidated on a line-by-line basis. <span class=\"_ _0\"/> </span></span>Consolidated fund entities are incl<span class=\"ls1b8 ws1ce\">ude<span class=\"_ _0\"/>d within the Group balance sheet and income s<span class=\"_ _0\"/>tatement as follows: </span>2022 $m 2021 $m Balance sheet<span class=\"_ _0\"/> <span class=\"_ _21b\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>Cash and<span class=\"_ _3\"/> cash equiva<span class=\"_ _3\"/>lents <span class=\"_ _1b8\"> </span><span class=\"ffac ls1b7 ws0\">108 <span class=\"_ _42\"> </span><span class=\"ffad\">64 </span></span>Transferable securities<span class=\"_ _30c\"> </span>1 <span class=\"_ _1bc\"> </span><span class=\"ffac ls1b7\">905 <span class=\"_ _72\"> </span><span class=\"ffad\">549 </span></span>Investment prop<span class=\"_ _3\"/>erty 34 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013 </span>Fees and other receivables 29 <span class=\"_ _12\"> </span><span class=\"ffad\">5 </span>Trade and other payables (180) <span class=\"_ _72\"> </span><span class=\"ffad ls1c0\">(19) </span>Net assets of consolidated fund en<span class=\"_ _0\"/>tities 896 <span class=\"_ _3e\"> </span><span class=\"ffad\">599 </span>Third-party interest<span class=\"_ _3\"/> in consolidated fun<span class=\"_ _3\"/>ds <span class=\"_ _21c\"> </span><span class=\"ffac ls1c2 ws0\">(359) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(254) </span></span>Net investment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls233\">roup </span></span>537 <span class=\"_ _3e\"> </span><span class=\"ffad\">345 </span>Income statem<span class=\"_ _0\"/>ent <span class=\"_ _1f3\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>Net (losses)/gains on investments<span class=\"_ _30c\"> </span>2 <span class=\"_ _205\"> </span><span class=\"ffac ls1bf\">(31) <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">32</span><span class=\"sc1\"> </span>Management fee expe<span class=\"_ _0\"/>nses<span class=\"_ _30c\"> </span>3 <span class=\"_ _206\"> </span><span class=\"ffac ls1ca\">(4) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(3) </span>Performance fee expenses<span class=\"_ _30c\"> </span>3 <span class=\"_ _21e\"> </span><span class=\"ffac ls1ca\">(1) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(2) </span>Other costs<span class=\"_ _30c\"> </span>4 <span class=\"_ _21f\"> </span><span class=\"ffac ls1ca\">(9) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(4) </span>Net (losses)/gains of consolidated fund e<span class=\"_ _0\"/>ntities (45) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">23<span class=\"sc1 ls2\"> </span></span>Third-party share of losses/(gains) r<span class=\"_ _0\"/>elati<span class=\"ls1b7 ws1d3\">ng to interests in consolidated funds <span class=\"_ _220\"> </span><span class=\"ffac ws0\">14 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(3) </span></span></span>Net (losses)/g<span class=\"_ _0\"/>ains attributable <span class=\"ls1b8 ws1ce\">to net invest<span class=\"_ _0\"/>ment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls1e4\">roup </span></span></span>(31) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">20<span class=\"sc1 ls2\"> </span></span>Notes: 1   Included within investments i<span class=\"_ _3\"/>n fund products and<span class=\"_ _3\"/> other investments.<span class=\"_ _3\"/> 2 <span class=\"_ _2b\"> </span>Includ<span class=\"_ _3\"/>ed within income<span class=\"_ _3\"/> or gains on inve<span class=\"_ _3\"/>stments and ot<span class=\"_ _3\"/>her financial inst<span class=\"_ _3\"/>ruments. 3 <span class=\"_ _2b\"> </span>Relate t<span class=\"_ _3\"/>o management and performance fees paid by the funds to<span class=\"ls128 ws246\"> Man Gro<span class=\"_ _3\"/>up during the year, which are elimi<span class=\"_ _3\"/>nated within managem<span class=\"ls1eb ws25d\">ent and othe<span class=\"_ _3\"/>r fees and performance fees respectively in the </span></span>Group income statement.  4 <span class=\"_ _2b\"> </span>Includes depreciati<span class=\"_ _3\"/>on and impairment of investment <span class=\"ls235 ws26c\">property<span class=\"_ _3\"/> held by conso<span class=\"ls22a ws25b\">lidated fund ent<span class=\"_ _3\"/>ities.  </span></span>Movements in the carrying value of<span class=\"_ _3\"/> investment property held <span class=\"_ _3\"/><span class=\"ls1c0 ws0\">by consolidated fund entities can <span class=\"_ _0\"/>be analysed as follows: </span>2022 $m 2021 $m Cost at beginning of the year <span class=\"_ _221\"> </span><span class=\"ws0\"> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _1f2\"> </span><span class=\"ls2\"> <span class=\"_ _f1\"> </span><span class=\"ffac ls1b7\">38 <span class=\"_ _18e\"> </span></span><span class=\"ls1c7\">\u2013 </span></span>Cost at end of th<span class=\"_ _0\"/>e year <span class=\"_ _222\"> </span><span class=\"ffad ls2 ws0\"> </span>38 <span class=\"_ _18e\"> </span><span class=\"ffad ls1c7\">\u2013 </span>A<span class=\"_ _30c\"> </span>ccumulated depreciation a<span class=\"_ _0\"/>nd impairment at beginning of the year <span class=\"_ _223\"> </span> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span>Depreciation <span class=\"_ _224\"> </span><span class=\"ls2\"> </span>(1) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span>Impairment <span class=\"_ _1e9\"> </span><span class=\"ls2\"> </span>(3) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span>A<span class=\"_ _30c\"> </span>ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year <span class=\"_ _225\"> </span><span class=\"ffad ls2 ws0\"> <span class=\"_ _e5\"> </span></span><span class=\"ws0\">(4) <span class=\"_ _b3\"> </span><span class=\"ffad ls1c7\">\u2013 </span></span>Net book value at beginning of the year <span class=\"_ _226\"> </span><span class=\"ffac ls2 ws0\"> <span class=\"_ _12c\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _d3\"> </span><span class=\"ffad\">\u2013 </span></span></span>Net book value <span class=\"_ _0\"/>at end of the year<span class=\"ffaf ls2 ws0\"> <span class=\"_ _227\"> </span><span class=\"ffad\"> </span></span>34 <span class=\"_ _12c\"> </span><span class=\"ffad ls1c7\">\u2013 </span>The fair value of investment pro<span class=\"_ _0\"/>perty he<span class=\"ls2 ws1c7\">ld by consolidated fund entities of $34 <span class=\"ls1bc ws1cb\">million a<span class=\"_ _0\"/>t 31 December 2022 (2021: nil) is base<span class=\"ls1d0 ws1db\">d on in<span class=\"_ _0\"/>dependent </span></span></span>third-party valuations. The carryin<span class=\"_ _3\"/>g value has been impaired to its fair value during th<span class=\"_ _3\"/>e year, resulting in an impairment char<span class=\"ls1bc ws1cb\">ge of $3 million (2021: nil) </span>being recognised in the Group<span class=\"_ _3\"/> income statement within ot<span class=\"_ _3\"/>her costs.<span class=\"_ _30c\"> </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>154<span class=\"_ _30c\"> </span>Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>13. Fair value of financial assets and liabilities<span class=\"_ _30c\"> </span>Accounting policy<span class=\"_ _30c\"> </span>We disclose the fair value measurement of financial <span class=\"ls1ea ws1f5\">assets and<span class=\"_ _3\"/> liabilities using three levels, as follows:<span class=\"_ _30c\"> </span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls200 ws20b\">Level 1: quoted prices (unadjusted) in active markets for identical asset<span class=\"_ _3\"/>s or liabilities. </span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1fe ws207\">Level 2: inputs, other than quoted<span class=\"_ _3\"/> prices included within Level <span class=\"ls1e4 ws21a\">1, th<span class=\"_ _3\"/>at are observable for the asset or liability, either direc<span class=\"ls1bc ws1cb\">tly (i.e. as prices)<span class=\"_ _30c\"> </span></span></span></span></span>or indirectly (i.e. derived from prices). \u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1fd ws261\">Level 3: inputs for the asset or liability that are not ba<span class=\"ls214 ws218\">sed on observable market dat<span class=\"_ _3\"/>a (unobservable inputs). </span></span></span>The majority of our invest<span class=\"_ _3\"/>ments in fund products fall within<span class=\"_ _3\"/> Le<span class=\"ls1d3 ws1df\">vel 2 due to the levels of subscript<span class=\"_ _3\"/>ion and redemption activity <span class=\"ls202 ws211\">and the liquidity of<span class=\"_ _30c\"> </span></span></span>the underlying inv<span class=\"_ _0\"/>estments. Level 2 investme<span class=\"_ _0\"/>nts in fund products <span class=\"ls214 ws218\">primarily comprise holdings in unlisted, open-ended<span class=\"_ _3\"/>, active an<span class=\"ls210 ws241\">d liquid fund<span class=\"_ _0\"/>s,<span class=\"_ _30c\"> </span></span></span>which are priced using daily or weekly observable ma<span class=\"ls1e9 ws1f2\">rket information derived fr<span class=\"ls2 ws240\">om third-party sources. </span></span>A transfer into Level 3 would be de<span class=\"_ _0\"/>emed to occur where the leve<span class=\"ls1c5 ws1d1\">l of acti<span class=\"_ _0\"/>vity, as evidenced by subs<span class=\"_ _0\"/>criptions and redemptio<span class=\"_ _0\"/>ns, is<span class=\"ls1d4 ws1e1\"> deemed<span class=\"_ _30c\"> </span></span></span>insufficient to su<span class=\"_ _0\"/>pport a Level 2 <span class=\"ls1c0 ws0\">classification. Other factors, such <span class=\"_ _0\"/>as a deteri<span class=\"ls1e0 ws1e9\">oration of liqu<span class=\"_ _3\"/>idity in the underlying investm<span class=\"ls2 ws1c7\">ents, would also result<span class=\"_ _30c\"> </span></span></span></span>in a Level 3 classification. We assess the observability of the inputs used<span class=\"_ _3\"/> in the valuations<span class=\"ws1de\"> of our fin<span class=\"_ _3\"/>ancial assets and liabilities on an annu<span class=\"_ _3\"/>al basis.<span class=\"_ _30c\"> </span></span>The fair values of our financial assets and liab<span class=\"_ _3\"/>ilities held at <span class=\"ls1ef ws1fc\">fair value through profit<span class=\"_ _3\"/> and loss can be analysed as follows:</span> <span class=\"_ _228\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _16e\"> </span><span class=\"ffad ws26d\"> 20<span class=\"_ _0\"/>21<span class=\"_ _30c\"> </span></span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _229\"> </span><span class=\"ffac ls236 ws238\">Level 1 <span class=\"_ _a5\"> </span>Level 2 <span class=\"_ _a5\"> </span><span class=\"ls237 ws26e\">Level 3 <span class=\"_ _bd\"> </span>Total <span class=\"_ _9\"> </span></span></span><span class=\"ls238 ws26f\"> <span class=\"_ _11d\"> </span>Level 1 <span class=\"_ _a9\"> </span>Level 2 <span class=\"_ _11d\"> </span>Level 3 <span class=\"_ _55\"> </span>Tota<span class=\"_ _3\"/>l<span class=\"_ _30c\"> </span></span></span>Financial assets held at fair <span class=\"_ _0\"/>value:<span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _22a\"> </span><span class=\"ffac sc0\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span></span>Investments in fu<span class=\"_ _0\"/>nd products and other<span class=\"_ _30c\"> </span>investments (Note 12)<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">284 <span class=\"_ _49\"> </span>20 <span class=\"_ _53\"> </span>304 <span class=\"_ _9\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 243 179 425<span class=\"_ _30c\"> </span></span></span>Investments in consolidated funds (<span class=\"_ _0\"/>Note 12)<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _4\"/><span class=\"ffad ls201 ws271\"> \u2013 <span class=\"_ _1d7\"/>538 <span class=\"_ _22b\"/>11 <span class=\"_ _1d7\"/>549<span class=\"_ _30c\"> </span></span></span>Derivatives (Note 10)<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _4\"/><span class=\"ffad ls214 ws272\"> \u2013 5 \u2013 <span class=\"_ _7\"/>5<span class=\"_ _30c\"> </span></span></span>\u2013 <span class=\"_ _94\"> </span><span class=\"ls1b7\">1,198 <span class=\"_ _5f\"> </span>20 <span class=\"_ _94\"> </span>1,218 <span class=\"_ _4\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 <span class=\"_ _0\"/>786 190 979<span class=\"_ _30c\"> </span></span></span>Financial<span class=\"_ _3\"/> liabilitie<span class=\"_ _3\"/>s held at fai<span class=\"_ _3\"/>r value:<span class=\"ffad ls2 ws0\"> <span class=\"_ _1dd\"> </span><span class=\"ffac fc13\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span>Derivatives (Note 11) <span class=\"_ _18c\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2a\"/>\u2013 <span class=\"_ _2a\"/>(5)<span class=\"_ _30c\"> </span></span></span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _22c\"/>(5)<span class=\"_ _30c\"> </span></span></span>During the year, CLO risk retention assets o<span class=\"_ _0\"/>f $154 million which we<span class=\"ls1b7 ws1d3\">re previously classified with<span class=\"ls201 ws20e\">in the Level 3 category were tr<span class=\"ls23a ws1d0\">ansferred<span class=\"_ _3\"/> to Leve<span class=\"_ _3\"/>l 2<span class=\"_ _30c\"> </span></span></span></span>following a change in valuat<span class=\"_ _3\"/>ion methodology as all inputs used <span class=\"ls202 ws211\">in the valuation of tho<span class=\"_ _0\"/>se assets<span class=\"ls1c0 ws0\"> are now observable. The change <span class=\"ls1d2 ws1de\">in valuation<span class=\"_ _30c\"> </span></span></span></span>methodology does not have a <span class=\"_ _0\"/>material impact on<span class=\"ls1b7 ws1d3\"> the fair value of the assets year-on-year. </span>The movements in Level 3 financial assets and <span class=\"ls1ef ws1fc\">liabilities he<span class=\"_ _3\"/>ld at fair value are as follows:</span> <span class=\"_ _12c\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _1d9\"> </span><span class=\"ffad ws274\"> 2<span class=\"_ _0\"/>021<span class=\"_ _30c\"> </span></span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _22d\"> </span><span class=\"ffac ls229 ws275\">Assets Liabilities <span class=\"_ _92\"/> <span class=\"_ _22e\"/><span class=\"ffad ls22c ws276\"> Assets <span class=\"_ _22f\"/>Liabilities<span class=\"_ _30c\"> </span></span></span></span>A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _230\"> </span><span class=\"ffac ls1b7 ws0\">190 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"/></span></span><span class=\"ls1be ws277\"> 179 <span class=\"_ _14d\"> </span>(2)<span class=\"_ _30c\"> </span></span>Transfers (out of)/into <span class=\"_ _0\"/>Level 3 <span class=\"_ _231\"> </span><span class=\"ffac ls1c2 ws0\">(154) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span></span></span><span class=\"ls214 ws278\"> 9 <span class=\"_ _0\"/>\u2013<span class=\"_ _30c\"> </span></span>Purchases<span class=\"_ _30c\"> </span>1 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _42\"> </span></span></span><span class=\"ffad\">17<span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span><span class=\"ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span>(Charge)/credit to Group income st<span class=\"_ _0\"/>atement<span class=\"_ _30c\"> </span>(5) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls2 ws279\"> (7) <span class=\"_ _0\"/>2<span class=\"_ _30c\"> </span></span></span>Sales or settlements<span class=\"_ _30c\"> </span>(1) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls2 ws279\"> (2)<span class=\"sc1 ws0\"> <span class=\"_ _d5\"> </span></span></span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span>Change in consolid<span class=\"_ _3\"/>ated fund entities he<span class=\"_ _3\"/>ld<span class=\"_ _30c\"> </span>(11) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls1c1 ws27a\"> (6) <span class=\"_ _4\"/>\u2013<span class=\"_ _30c\"> </span></span></span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _174\"> </span><span class=\"ls1b7 ws0\">20 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls1fd ws27b\"> 190 <span class=\"_ _e9\"> </span>\u2013<span class=\"_ _30c\"> </span></span></span></span>The $2 million credit to the Group income statement in 2021 rela<span class=\"ls23c ws27d\">tes to the revaluation of<span class=\"_ _3\"/> contingent consideration, being an ad<span class=\"_ _3\"/><span class=\"ls23d ws1ca\">just<span class=\"_ _3\"/>ment to the<span class=\"_ _3\"/> fair valu<span class=\"_ _3\"/>e<span class=\"_ _30c\"> </span></span></span>of acquisiti<span class=\"_ _3\"/>on earn-out payments.<span class=\"_ _30c\"> </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>155<span class=\"_ _30c\"> </span>14. Market risks and derivatives<span class=\"_ _30c\"> </span>Accounting policy<span class=\"_ _30c\"> </span>Derivatives<span class=\"_ _30c\"> </span>We use derivative financial instrum<span class=\"_ _0\"/>ents to manage market risk <span class=\"ls1be ws1cc\">in certain circumstance<span class=\"_ _0\"/>s. These co<span class=\"ls1c6 ws1ef\">nsist primarily of market risk <span class=\"ls202 ws211\">hedges on some<span class=\"_ _30c\"> </span></span></span></span>of our seeding positions a<span class=\"_ _0\"/>nd foreign exchange contracts. T<span class=\"_ _0\"/>he carry<span class=\"ls1be ws1cc\">ing value of these derivatives are included in fe<span class=\"_ _0\"/>e and other <span class=\"ls1b7 ws1d3\">receivables and<span class=\"_ _30c\"> </span></span></span>trade and other payables.<span class=\"_ _30c\"> </span>Hedge accounting<span class=\"_ _30c\"> </span>We have elected to apply cash flow hedg<span class=\"_ _0\"/>e accounting to fund inve<span class=\"ls1c5 ws1d1\">stments<span class=\"_ _0\"/> related to deferred fund<span class=\"ls202 ws211\"> pro<span class=\"_ _0\"/>duct awards granted from 1 <span class=\"ls217 ws0\">Ja<span class=\"_ _0\"/>nuary<span class=\"_ _30c\"> </span></span></span></span>2020, whereby the offsetting gains or losses <span class=\"ls1b7 ws1d3\">on these fund pro<span class=\"_ _0\"/>ducts are matched agains<span class=\"ls1bb ws1ca\">t the corresponding fund product-base<span class=\"_ _0\"/>d pa<span class=\"ls23f ws0\">yment<span class=\"_ _3\"/> </span></span></span>compensation charge in the Group income s<span class=\"_ _0\"/>tatement pro rata over<span class=\"ls1bf ws1f9\"> the vesting period. Gains or lo<span class=\"ls2 ws1c7\">sses are recognise<span class=\"_ _0\"/>d through othe<span class=\"ls1b9 ws0\">r<span class=\"_ _30c\"> </span></span></span></span>comprehensive income and held within <span class=\"_ _0\"/>the cas<span class=\"ls1ed ws1fa\">h flow hedge reserve i<span class=\"_ _0\"/>n equity until they <span class=\"ls1c0 ws0\">a<span class=\"_ _0\"/>re recycled over the vesting period into<span class=\"ls1e1 ws1ea\"> the Group<span class=\"_ _30c\"> </span></span></span></span>income statement.<span class=\"_ _30c\"> </span>We apply net inve<span class=\"_ _0\"/>stment hedge accounting to <span class=\"_ _0\"/>the net assets of ma<span class=\"ls1b9 ws235\">terial subsidiaries that have <span class=\"ls1bc ws1cb\">a functio<span class=\"_ _0\"/>nal currency other than <span class=\"ls1c0 ws0\">USD. Gains or<span class=\"_ _30c\"> </span></span></span></span>losses on derivatives are recycled from th<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">e Group income statement through other comp<span class=\"_ _0\"/><span class=\"ls214 ws218\">rehensive income in<span class=\"_ _3\"/> the foreign currency t<span class=\"ls202 ws0\">ranslation<span class=\"_ _30c\"> </span></span></span></span>reserve in equity to offset the impa<span class=\"_ _0\"/>ct of<span class=\"ls1bb ws1ca\"> any currency translation of the net asse<span class=\"_ _0\"/>ts <span class=\"ls1e9 ws1f2\">of these subsidiaries. The accumulated gai<span class=\"ls1be ws1cc\">ns or losses <span class=\"_ _0\"/>are<span class=\"_ _30c\"> </span></span></span></span>recycled to the Group inco<span class=\"ls1c0 ws0\">me s<span class=\"_ _0\"/>tatement on disposal of the related subsidiary.<span class=\"_ _30c\"> </span></span>As in 2021, all derivatives are held with counterparti<span class=\"_ _0\"/>es wi<span class=\"ls1bd ws1f8\">th ratings of A or higher an<span class=\"ls1c8 ws1d4\">d matur<span class=\"_ _0\"/>e within one year. </span></span>Management of mar<span class=\"_ _0\"/>ket risk aris<span class=\"ws1fa\">ing from <span class=\"_ _0\"/>investments in funds<span class=\"_ _30c\"> </span></span>Investments in fund products expo<span class=\"_ _0\"/>se us to market risk and are <span class=\"ls200 ws20b\">therefore managed within limits co<span class=\"ls1c0 ws0\">nsistent with the Board\u2019s risk <span class=\"ls1ee ws1fb\">ap<span class=\"_ _0\"/>petite. In certain<span class=\"_ _30c\"> </span></span></span></span>circumstances, we use derivative fi<span class=\"_ _0\"/>nancial instruments, specifically<span class=\"ls2 ws1c7\"> equity or credit default sw<span class=\"ls1b8 ws1ce\">aps, to he<span class=\"_ _0\"/>dge the risk associat<span class=\"ls1bf ws1f9\">ed with mark-to-<span class=\"_ _30c\"> </span></span></span></span>market movements. The market risk from seedi<span class=\"_ _0\"/>ng investments, <span class=\"ls1bd ws1f8\">including those financed vi<span class=\"_ _0\"/>a repo and TRS <span class=\"ls1ea ws24a\">arrangements, is mode<span class=\"_ _3\"/>lled using a value at<span class=\"_ _3\"/> <span class=\"ls1e6 ws1ee\">risk methodology<span class=\"_ _30c\"> </span></span></span></span>with a 95% confidence interval an<span class=\"ls1e9 ws1f2\">d one-year time <span class=\"_ _0\"/>horizon. The value at risk <span class=\"ls2 ws1c7\">is estimated to be $43 million at <span class=\"_ _0\"/>31 December 2022 <span class=\"ls1bf ws1f9\">(2021: $42 million). </span></span></span>Market risk hedges<span class=\"_ _30c\"> </span>2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>A<span class=\"_ _30c\"> </span>ssets  <span class=\"_ _233\"> </span><span class=\"ffac ls1b7 ws0\">149 <span class=\"_ _3e\"> </span><span class=\"ffad\">148<span class=\"_ _30c\"> </span></span></span>Liabilities (71) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(112)<span class=\"_ _30c\"> </span></span>Net assets<span class=\"_ _30c\"> </span>78 <span class=\"_ _42\"> </span><span class=\"ffad\">36<span class=\"_ _30c\"> </span></span>For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ffb5 fs32 ls2 ws0\"> <span class=\"ffac fs2e\"> <span class=\"_ _235\"> </span></span><span class=\"ffb0 fc3\"> </span><span class=\"ffad fs2e\"> </span></span>Gain/(loss) recognised in the Group in<span class=\"_ _3\"/>come statement  <span class=\"_ _122\"> </span><span class=\"ffac ls1b7 ws0\">39 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(9)<span class=\"_ _30c\"> </span></span></span>We generally hold an investment in <span class=\"_ _0\"/>the associated fund products<span class=\"ls1df ws1e8\"> to h<span class=\"_ _0\"/>edge the mark-to-market moveme<span class=\"_ _0\"/>nt in deferred fund product-<span class=\"_ _0\"/>b<span class=\"ls2 ws0\">ased<span class=\"_ _30c\"> </span></span></span>compensation over the vesting peri<span class=\"_ _0\"/>od.<span class=\"_ _30c\"> </span>Management of foreign <span class=\"ls1f0 ws22f\">exchange rate ri<span class=\"_ _0\"/>sk<span class=\"_ _30c\"> </span></span>We are subject to risk from changes in foreign<span class=\"_ _3\"/> exchange rates <span class=\"ls1ba ws1c9\">on monetary asset<span class=\"_ _3\"/>s and liabilities. In certain circumstan<span class=\"_ _3\"/>ces, we <span class=\"ls1cf ws1d9\">use derivative fina<span class=\"_ _0\"/>ncial<span class=\"_ _30c\"> </span></span></span>instruments, specifically f<span class=\"_ _3\"/>orward foreign exchange cont<span class=\"_ _3\"/>racts, to<span class=\"ls1c0 ws0\"> hedge the risk associated with foreign <span class=\"_ _0\"/>exchange movements.<span class=\"_ _30c\"> </span></span>During the year, there were $22 million (2021: $3 million) of net <span class=\"ls1c0 ws0\">re<span class=\"_ _0\"/>alised and unrealised foreign exchange gains recognised in <span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">the Group income<span class=\"_ _30c\"> </span></span></span>statement through income<span class=\"_ _0\"/> or gain<span class=\"ls1e5 ws1ed\">s on invest<span class=\"_ _3\"/>ments and other financ<span class=\"_ _3\"/>ial instruments, <span class=\"ls1d3 ws1df\">including the eff<span class=\"_ _3\"/>ects of hedging. This primar<span class=\"ls1b9 ws235\">ily comprises a<span class=\"_ _30c\"> </span></span></span></span>$25 million (2021: $2 million) unrealised gain relating to the<span class=\"_ _0\"/> revaluation of our $200 million (2021: $238 million) unhedged GB<span class=\"_ _0\"/><span class=\"ls1e4 ws21a\">P lease liability.<span class=\"_ _30c\"> </span></span>Foreign exchange hedges<span class=\"_ _0\"/> 2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>A<span class=\"_ _30c\"> </span>ssets  <span class=\"_ _236\"> </span><span class=\"ffac ls1b7 ws0\">82 <span class=\"_ _3e\"> </span><span class=\"ffad\">123<span class=\"_ _30c\"> </span></span></span>Liabilities (235) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(364)<span class=\"_ _30c\"> </span></span>Net liabilities<span class=\"_ _30c\"> </span>(153) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(241)<span class=\"_ _30c\"> </span></span>For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ls1c0 ws0\">  <span class=\"_ _21\"> </span><span class=\"ffad\"> </span></span>Gain/(loss) before the impact of hedging <span class=\"_ _239\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _64\"> </span><span class=\"ffad ls1c0\">(10)<span class=\"_ _30c\"> </span></span></span>Total gain on hedging instruments<span class=\"_ _0\"/> 17 <span class=\"_ _42\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span>Gain recognised in the Group income <span class=\"ls20d ws221\">statement af<span class=\"_ _3\"/>ter the imp<span class=\"_ _3\"/>act of hed<span class=\"_ _3\"/>ging<span class=\"_ _30c\"> </span></span>22<span class=\"fc13 ls2\"> <span class=\"_ _12\"> </span></span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span>The table below reflects the currency profile of our net foreign <span class=\"ls1c6 ws1ef\">curren<span class=\"_ _3\"/>cy (non-USD) monetary assets and liabilities after the i<span class=\"ls1cc ws1f3\">mpact of hedging:<span class=\"_ _30c\"> </span></span></span>2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Sterling <span class=\"_ _23a\"> </span><span class=\"ffac ls1c2\">(155) <span class=\"_ _47\"> </span></span><span class=\"ls1c0\">(208)<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>ustralian dollar <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">41 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span>Japanese yen<span class=\"_ _30c\"> </span>19 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span>Other<span class=\"_ _30c\"> </span>10 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span>Total<span class=\"ffad ls2\"> </span>(85) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(208)<span class=\"_ _30c\"> </span></span>A 10% strengthe<span class=\"_ _0\"/>ning/weakening of the USD again<span class=\"_ _0\"/>st all other currencies, with al<span class=\"_ _0\"/>l other variables held consta<span class=\"_ _0\"/>nt, would have resul<span class=\"ls1d3 ws1df\">ted in a foreign<span class=\"_ _30c\"> </span></span>exchange loss/gain of $9 million (2021: $21 million), <span class=\"_ _0\"/>with a correspon<span class=\"ls1c8 ws1d4\">ding impact on equity. This pre<span class=\"_ _0\"/>-tax exposure is based on <span class=\"ls1f0 ws22f\">no<span class=\"_ _0\"/>n-USD balances<span class=\"_ _30c\"> </span></span></span>held by USD functional currenc<span class=\"ls1e9 ws1f2\">y entities at 31 Dece<span class=\"_ _0\"/>mber.<span class=\"_ _30c\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>156 Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>14. Market risks and derivatives <span class=\"ffad ls241 ws0\">continued<span class=\"ffac ls2\"> </span></span>Management of inte<span class=\"ls1ba ws1c9\">rest rate risk </span>We are subject to risk from changes in in<span class=\"ls1d3 ws1df\">t<span class=\"_ _3\"/>erest rates on monetary assets and<span class=\"_ _3\"/> liab<span class=\"ls1ef ws1fc\">ilities, principally cash deposits and f<span class=\"_ _3\"/>inanci<span class=\"ls1bd ws1f8\">ng costs. In respect </span></span></span>of our monetary assets and lia<span class=\"_ _0\"/>bilities which earn/incur interest<span class=\"ls1c0 ws0\"> indexed to floa<span class=\"_ _0\"/>ting rates, as at 31 December 2022 a 100 basis <span class=\"ls1b8 ws1ce\">point <span class=\"_ _0\"/>(2021: 50 basis </span></span>point) increase/decrease in these r<span class=\"_ _0\"/>a<span class=\"ls200 ws20b\">tes, with all ot<span class=\"_ _3\"/>her variables held <span class=\"ls1bc ws1cb\">constant, would have resulted in<span class=\"fc3 ls2 ws0\"> </span><span class=\"ls1bf ws1f9\">a $1 million (2021: <span class=\"_ _0\"/>$1 million) </span></span></span>increase/decrease in net interes<span class=\"_ _0\"/>t income.<span class=\"_ _30c\"> </span>15. Leasehold improvements and equipment Accounting policy All leasehold improvements and eq<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">uipment are recorded at cost less depre<span class=\"_ _0\"/>ciation <span class=\"ls1c9 ws1d5\">and impairment. Cost includ<span class=\"_ _3\"/>es the original purc<span class=\"ls1cb ws21f\">hase price of </span></span></span>the asset and costs directly attributable to<span class=\"_ _0\"/><span class=\"ls1ba ws1c9\"> bringing the asset<span class=\"_ _3\"/> to its working condition for its int<span class=\"_ _3\"/>ended use. Depreciation is <span class=\"ls242 ws282\">calcu<span class=\"_ _3\"/>lated u<span class=\"_ _3\"/>sing the </span></span>straight-line method over the as<span class=\"ls1c0 ws0\">set\u2019s estimated usef<span class=\"_ _0\"/>ul life, which for leasehold <span class=\"ls1df ws1e8\">improvements i<span class=\"_ _0\"/>s the shorter of the life of t<span class=\"_ _0\"/>he<span class=\"ls1b8 ws1ce\"> lease and that of the </span></span></span>improvement (up to 24 years)<span class=\"ls1bd ws1f8\"> and for equipme<span class=\"_ _0\"/>nt is betw<span class=\"ls2 ws1c7\">een three and ten years.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls2 ws1c7\">  </span></span>$m<span class=\"ffad fc3 ls2\"> </span>2022 <span class=\"_ _d8\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _eb\"> </span></span><span class=\"ffad\">2021 </span>Leasehold improvements Equipment Total <span class=\"_ _23b\"/><span class=\"ffad fc3 ls2 ws0\"> </span>Leasehold improvements Equipment Total<span class=\"_ _3\"/> Cost at beginning of the year <span class=\"_ _ad\"> </span><span class=\"ffac ls1b7 ws0\">70 <span class=\"_ _74\"> </span>64 <span class=\"_ _1e\"> </span>134 <span class=\"_ _9\"> </span></span><span class=\"fc3 ws0\"> <span class=\"_ _74\"> </span></span><span class=\"ls1b7 ws285\">58 59 <span class=\"_ _23c\"/>117 </span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _23d\"> </span><span class=\"ffac ls1b7\">11 <span class=\"_ _74\"> </span>10 <span class=\"_ _74\"> </span>21 <span class=\"_ _4\"/></span><span class=\"fc3 ls2\"> <span class=\"_ _74\"> </span></span><span class=\"ls1b7 ws285\">14 12 26 </span>Disposals (13) <span class=\"_ _c0\"> </span>(13) <span class=\"_ _c0\"> </span>(26) <span class=\"_ _95\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _12\"> </span><span class=\"fc2 ls1c2 ws286\">\u2013 (7) <span class=\"_ _2c\"/>(7) </span></span>Transfer to/(from) leasehold im<span class=\"_ _0\"/>provements from/(to) investment property (Note 16) 2 <span class=\"_ _12\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _1f8\"> </span></span>2 <span class=\"_ _9\"> </span><span class=\"ffad fc13 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws287\">(2) \u2013 <span class=\"_ _3\"/>(2) </span></span>Cost at end of th<span class=\"_ _0\"/>e year 70 <span class=\"_ _74\"> </span>61 <span class=\"_ _1e\"> </span>131 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span></span><span class=\"ffad ws285\">70 64 <span class=\"_ _1da\"/>134 </span>A<span class=\"_ _30c\"> </span>ccumulated depreciation and impairment<span class=\"_ _3\"/> at beginning of the year (45) <span class=\"_ _c0\"> </span>(46) <span class=\"_ _c0\"> </span>(91) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _d1\"> </span><span class=\"fc2 ls1c0 ws288\">(44)<span class=\"_ _0\"/> (43) (87) </span></span>Disposals 13 <span class=\"_ _74\"> </span>13 <span class=\"_ _74\"> </span>26 <span class=\"_ _4\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _12\"> </span><span class=\"fc2 ls1fd ws289\">\u2013 7 7 </span></span>Transfer (to)/from leasehold impr<span class=\"ls2 ws1c7\">ov<span class=\"_ _0\"/>ements (from)/to investment </span>property (Note 16) (1) <span class=\"_ _b2\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _10\"> </span></span>(1) <span class=\"_ _95\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _b3\"> </span><span class=\"fc2 ls1fd ws28a\">2 \u2013 <span class=\"_ _7\"/>2 </span></span>Depreciation (3) <span class=\"_ _5c\"> </span>(9) <span class=\"_ _1e\"> </span><span class=\"ls1bf\">(12) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2\">(3)</span> <span class=\"_ _3e\"> </span><span class=\"fc2 ls1c0\">(10)</span> <span class=\"_ _3e\"> </span><span class=\"fc2 ls1c0\">(13)</span> </span></span>A<span class=\"_ _30c\"> </span>ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year (36) <span class=\"_ _c0\"> </span>(42) <span class=\"_ _c0\"> </span>(78) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _d1\"> </span><span class=\"fc2 ls1c0 ws288\">(45)<span class=\"_ _0\"/> (46) (91) </span></span>Net book value at beginning of the year <span class=\"_ _71\"> </span><span class=\"ffac ws0\">25 <span class=\"_ _74\"> </span>18 <span class=\"_ _74\"> </span>43 <span class=\"_ _4\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1b7\">14</span> <span class=\"_ _74\"> </span><span class=\"fc2 ls1b7\">16</span> <span class=\"_ _74\"> </span><span class=\"fc2 ls1b7\">30</span> </span></span>Net book value at en<span class=\"_ _0\"/>d of the year 34 <span class=\"_ _74\"> </span>19 <span class=\"_ _74\"> </span>53 <span class=\"_ _4\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span></span><span class=\"ffad\">25<span class=\"fc3 ls2\"> <span class=\"_ _74\"> </span></span>18<span class=\"fc3 ls2\"> <span class=\"_ _74\"> </span></span>43<span class=\"fc3 ls2\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>157 16. Leases 16.1. Man <span class=\"ffae ls2 ws0\">G</span><span class=\"ls248 ws28c\">roup as less<span class=\"_ _3\"/>ee </span>Accounting policy Our lease arrangements primarily relate to busi<span class=\"_ _0\"/>ness premises property leases. We assess whether a contract is or contains a lease <span class=\"_ _0\"/>at the ince<span class=\"ls1bb ws1ca\">ption of the contract. For arrangem<span class=\"_ _0\"/>ents where we are the lessee,</span> a right-of-use (ROU) lease asset and a related lease liability are recognised on <span class=\"ls1e5 ws1ed\">the Grou<span class=\"_ _3\"/>p balance sheet at the date from wh<span class=\"_ _3\"/>ich we have the ri<span class=\"ls1ca ws250\">ght to use the </span></span>asset, usually the lease commence<span class=\"_ _0\"/>ment date. For short-term leases (d<span class=\"ls1c0 ws0\">efined as leas<span class=\"_ _0\"/>es with a term of one year or less) and lease<span class=\"ls214 ws218\">s of low-value </span></span>assets, we recognise the lease payments o<span class=\"_ _0\"/>n a straight-line basis <span class=\"ls1df ws1e8\">over the lease ter<span class=\"_ _0\"/>m within other costs i<span class=\"_ _0\"/>n the Group income sta<span class=\"ls1cc ws1f3\">tement. The </span></span>lease term is determined as the non-ca<span class=\"_ _0\"/>ncella<span class=\"ls1b8 ws1c8\">ble period of a lease, together with period<span class=\"ls1ed ws1fa\">s covered by an option to e<span class=\"_ _0\"/>xtend the lea<span class=\"ls1bc ws1cb\">se if we consider </span></span></span>that exercise of the extension <span class=\"_ _0\"/>option is <span class=\"ls1be ws1cc\">reasonably certain. Lease extension o<span class=\"_ _0\"/>ptions <span class=\"ls1b8 ws1ce\">and break clauses inherent in our leases d<span class=\"ls1ee ws263\">o not hav<span class=\"_ _0\"/>e a </span></span></span>significant impact on our ROU l<span class=\"ls1e6 ws1ee\">ease assets and lease liabilities. </span>ROU lease assets relating to the portion o<span class=\"_ _0\"/>f our leased business <span class=\"ls1c0 ws0\">premises which we <span class=\"_ _0\"/>then sub-let under operating leases are class<span class=\"ls1fe ws207\">ified as </span></span>investment property, with other RO<span class=\"_ _0\"/>U lease assets classified as leasehold property. Transfers from i<span class=\"_ _0\"/>nvestment property to leaseh<span class=\"ls1df ws1e8\">old property </span>occur when we commence develo<span class=\"_ _0\"/>pment of a previously sub-let portion <span class=\"ws21e\">of our leased business<span class=\"_ _0\"/> premises<span class=\"ls1e9 ws1f2\"> with a view to occupying tha<span class=\"ls1ee ws1fb\">t space. </span></span></span>Similarly, transfers from leasehold property <span class=\"ls1be ws1cc\">to i<span class=\"_ _0\"/>nvestment property occur when we ceas</span>e to occupy a p<span class=\"_ _0\"/>ortion of the leased busin<span class=\"ls2 ws1c7\">ess premises </span>with the intention of sub-letting th<span class=\"ls2 ws240\">at space under an operating lease. </span>All of our ROU lease assets, incl<span class=\"ls1e9 ws1f2\">uding those classified as inves<span class=\"_ _0\"/>tment property, <span class=\"ls1b8 ws1ce\">are measured at cost less <span class=\"_ _0\"/>depreciation and impa<span class=\"ls1e8 ws1f1\">irment. Cost </span></span></span>includes the amount of<span class=\"_ _3\"/> the initial measurement of the associated<span class=\"ls1fd ws261\"> lease liability, lease payments made at or before th<span class=\"_ _3\"/>e lease co<span class=\"ls1b8 ws0\">mmencement </span></span>date, lease incentives received, associated <span class=\"ls1c2 ws219\">leasehold<span class=\"_ _0\"/> improvements classified as invest<span class=\"ls1bd ws1f8\">ment property an<span class=\"_ _0\"/>d estimated costs to be <span class=\"ls1cc ws1f3\">incurred in </span></span></span>restoring the property to the condition re<span class=\"_ _0\"/>quired under the term<span class=\"ls1bb ws1ca\">s of the lease. Depreciation is calculate<span class=\"_ _0\"/>d on a straight-line ba<span class=\"ls1e9 ws1f2\">sis over the asset\u2019s </span></span>estimated useful life, which for leas<span class=\"_ _0\"/>ehold im<span class=\"ls1bb ws1ca\">provements classified as investment pro<span class=\"_ _0\"/>per<span class=\"ls1bd\">ty is the shorter of the lease term and <span class=\"_ _0\"/><span class=\"ls1d0 ws1db\">the life of the </span></span></span>improvement (up to 24 years)<span class=\"ls2 ws1c7\"> and for all other assets<span class=\"_ _0\"/> is the lease term, and is<span class=\"ls1b7 ws1d3\"> included within other costs. We assess ROU<span class=\"_ _0\"/> leas<span class=\"ls1cb ws1d6\">e assets for </span></span></span>impairment whenever events or ci<span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">rcumstances indicate that the carrying amount may not be recoverable.<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span>All lease liabilities are measured at the present value of lease <span class=\"ls1c6 ws1ef\">payments due over th<span class=\"_ _3\"/>e lease term, discounted using our increme<span class=\"ls1bb ws1ca\">ntal cost of </span></span>borrowing (being the r<span class=\"_ _0\"/>ate we would have to pay<span class=\"_ _0\"/> to finance a si<span class=\"ls1bb ws1ca\">milar asset) at the lease commenc<span class=\"_ _0\"/>ement date or the modification d<span class=\"ls1bc ws1cb\">ate. T<span class=\"_ _0\"/>he lease </span></span>liability is adjusted<span class=\"_ _3\"/> for lease payments and un<span class=\"_ _3\"/>wind of lease liab<span class=\"ls1ff ws28d\">ility discount as well as the imp<span class=\"_ _3\"/>act of any subseque<span class=\"_ _3\"/>nt lease m<span class=\"ls1e4 ws0\">odifications. </span></span>The unwind of lease liability discount<span class=\"_ _3\"/> is included within finance expense. Cash payments in relation t<span class=\"_ _3\"/>o leases, which reduce the lease liability recognised on <span class=\"ls1d3 ws1df\">the Grou<span class=\"_ _3\"/>p balance sheet, are presented as p<span class=\"ls1c2 ws219\">ayment of lease </span></span>interest (within operatin<span class=\"_ _3\"/>g activities) and repayments of principal lease liability (within<span class=\"_ _3\"/> financing activities) in th<span class=\"_ _3\"/>e Group c<span class=\"ls1b8 ws1ce\">ash flow statement. </span>Payments in relation to shor<span class=\"_ _0\"/>t-term leases and leases of low-va<span class=\"ls2 ws1c7\">lue ass<span class=\"_ _0\"/>ets are included within <span class=\"ls1bb ws1ca\">cash flows from operati<span class=\"_ _0\"/>ng activiti<span class=\"ls1be ws1cc\">es.</span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bb ws1ca\"><span class=\"ls1be ws1cc\">  </span></span></span>Right-of-use lease assets $m<span class=\"ffad fc3 ls2\"> </span>2022 <span class=\"_ _133\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _240\"> </span></span><span class=\"ffad\">2021 </span>Leasehold property Investment property Total <span class=\"_ _241\"/><span class=\"ffad fc3 ls2 ws0\"> </span>Leasehold property Investment property Tota<span class=\"_ _3\"/>l Cost at beginning of the year <span class=\"_ _242\"> </span><span class=\"ffac ls1b7 ws0\">146<span class=\"fc13 ls2\"> <span class=\"_ _5e\"> </span></span>256<span class=\"fc13 ls2\"> <span class=\"_ _5e\"> </span></span>402<span class=\"fc13 ls2\"> <span class=\"_ _4\"/><span class=\"ffad fc3\"> <span class=\"_ _5e\"> </span></span></span><span class=\"ffad\">168<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>240<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>408<span class=\"fc3 ls2\"> </span></span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _4f\"> </span><span class=\"ffac ls1b7\">41 <span class=\"_ _d6\"> </span>2 <span class=\"_ _61\"> </span>43 <span class=\"_ _9\"> </span></span><span class=\"fc3 ls2\"> <span class=\"_ _10\"> </span><span class=\"fc2\">4</span> <span class=\"_ _10\"> </span><span class=\"fc2\">5</span> <span class=\"_ _10\"> </span><span class=\"fc2\">9</span> </span>Disposals (22) <span class=\"_ _67\"> </span>(10) <span class=\"_ _67\"> </span>(32) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls201 ws290\">(15) \u2013 <span class=\"_ _22b\"/>(15) </span></span>Transfer between leasehold prop<span class=\"ls2 ws1c7\">er<span class=\"_ _0\"/>ty and investment property </span>4 <span class=\"_ _5c\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _77\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2\">(9)</span> <span class=\"_ _74\"> </span><span class=\"fc2\">9</span> <span class=\"_ _e5\"> </span><span class=\"fc2\">\u2013</span> </span></span></span>Transfer (from)/to investme<span class=\"_ _0\"/>nt <span class=\"ls1bb ws1ca\">property (to)/from leasehold </span>improvements (Note 15) \u2013 <span class=\"_ _5c\"> </span><span class=\"ls1ca\">(2) <span class=\"_ _4b\"> </span>(2) <span class=\"_ _8\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"fc2\">2</span> <span class=\"_ _10\"> </span><span class=\"fc2\">2</span> </span></span>Remeasurement of lease liability \u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2\">(2)</span> <span class=\"_ _42\"> </span><span class=\"fc2\">\u2013</span> <span class=\"_ _74\"> </span><span class=\"fc2\">(2)</span> </span>Cost at end of th<span class=\"_ _0\"/>e year 169 <span class=\"_ _5e\"> </span>242 <span class=\"_ _5e\"> </span>411 <span class=\"_ _4\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _5e\"> </span></span><span class=\"ffad\">146<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>256<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>402<span class=\"fc3 ls2\"> </span></span>A<span class=\"_ _30c\"> </span>ccumulated depreciation a<span class=\"_ _0\"/>nd impairment at beginning of the year <span class=\"_ _42\"> </span><span class=\"ffac ls1c8 ws0\">(85)<span class=\"fc13 ls2\"> <span class=\"_ _63\"> </span></span><span class=\"ls1bd\">(179)<span class=\"fc13 ls2\"> <span class=\"_ _bc\"> </span></span>(264)<span class=\"fc13 ls2\"> <span class=\"_ _95\"/><span class=\"ffad fc3\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls1c0 ws291\">(94) (162) (256) </span></span></span></span></span>Disposals 22 <span class=\"_ _61\"> </span>10 <span class=\"_ _61\"> </span>32 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _61\"> </span><span class=\"fc2 ls1e8 ws292\">14 \u2013 <span class=\"_ _22b\"/>14 </span></span>Transfer between leasehold prop<span class=\"ls2 ws1c7\">er<span class=\"_ _0\"/>ty and investment property </span>(4) <span class=\"_ _5c\"> </span><span class=\"ls1b7\">4 <span class=\"_ _e5\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _10\"> </span><span class=\"fc2 ls203 ws293\">4 (4) <span class=\"_ _0\"/>\u2013 </span></span></span></span>Transfer from/(to) investme<span class=\"_ _0\"/>nt property to/(from) leasehold improvements (Note 15) \u2013 <span class=\"_ _10\"> </span><span class=\"ls1b7\">1 <span class=\"_ _d6\"> </span>1 <span class=\"_ _1\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws294\">\u2013 (2) <span class=\"_ _2c\"/>(2) </span></span></span>Impairment \u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws294\">\u2013 (3) <span class=\"_ _2c\"/>(3) </span></span>Depreciation (Note 5) (10) <span class=\"_ _4b\"> </span><span class=\"ls1ca\">(7) <span class=\"_ _67\"> </span></span>(17) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1bb ws295\">(9) (8) <span class=\"_ _23c\"/>(17) </span></span>A<span class=\"_ _30c\"> </span>ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year <span class=\"_ _1f\"> </span><span class=\"ls1bf ws0\">(77) <span class=\"_ _bc\"> </span>(171) <span class=\"_ _bc\"> </span>(248) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls1c0 ws291\">(85) (179) (264) </span></span></span>Net book value at beginning of the year <span class=\"_ _245\"> </span><span class=\"ffac ws0\">61 <span class=\"_ _61\"> </span>77 <span class=\"_ _5e\"> </span>138 <span class=\"_ _9\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _4b\"> </span></span></span><span class=\"ls1b7 ws296\">74 78 <span class=\"_ _23c\"/>152 </span>Net book value at en<span class=\"_ _0\"/>d of the year 92 <span class=\"_ _61\"> </span>71 <span class=\"_ _5e\"> </span>163 <span class=\"_ _9\"/><span class=\"fc3 ls2\"> <span class=\"_ _4b\"> </span></span><span class=\"ffad ws296\">61 77 <span class=\"_ _23c\"/>138<span class=\"_ _30c\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>158<span class=\"_ _30c\"> </span>Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>16. Leases <span class=\"ffad ls24e ws0\">continued<span class=\"ffac ls2\"> </span></span>Lease liability<span class=\"_ _30c\"> </span>The maturity of ou<span class=\"_ _3\"/>r contractual undiscounted ca<span class=\"ls200 ws20b\">sh<span class=\"_ _3\"/> flows for the lease liability is as follows:<span class=\"_ _30c\"> </span></span>2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Within one year <span class=\"_ _246\"> </span><span class=\"ffac ls1b7\">25 <span class=\"_ _79\"> </span><span class=\"ffad\">25<span class=\"fc3 sc2 ls2\"> </span></span></span>Between one and five years <span class=\"_ _1c1\"> </span><span class=\"ffac ws0\">97 <span class=\"_ _72\"> </span><span class=\"ffad\">103<span class=\"fc3 sc2 ls2\"> </span></span></span>Between five and ten years<span class=\"_ _30c\"> </span>125 <span class=\"_ _6e\"> </span><span class=\"ffad\">138<span class=\"fc3 sc2 ls2\"> </span></span>Between ten and 15 years<span class=\"_ _30c\"> </span>74 <span class=\"_ _6e\"> </span><span class=\"ffad\">105<span class=\"fc3 sc2 ls2\"> </span></span>A<span class=\"_ _30c\"> </span>fter 15 years <span class=\"_ _247\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _d4\"> </span><span class=\"ffad ls2\">5<span class=\"fc3 sc2\"> </span></span></span>Undiscounted lea<span class=\"_ _0\"/>se liability at end of the year<span class=\"_ _30c\"> </span>321 <span class=\"_ _6e\"> </span><span class=\"ffad\">376<span class=\"fc3 sc2 ls2\"> </span></span>Discounted leas<span class=\"_ _0\"/>e liability at end of the year<span class=\"_ _0\"/> <span class=\"_ _20a\"> </span><span class=\"ls1b7 ws0\">253 <span class=\"_ _6e\"> </span><span class=\"ffad\">250<span class=\"_ _30c\"> </span></span></span>At 31 December 2022, $200 million (2021: $236 million) of the total disc<span class=\"ls1b7 ws1d3\">ounte<span class=\"_ _0\"/>d lease liability relates to our main premises in <span class=\"ls1ed ws1fa\">Londo<span class=\"_ _0\"/>n (expiring<span class=\"_ _30c\"> </span></span></span>in 2035) and is denominated in G<span class=\"_ _0\"/>BP. Movements in the lease liability are as follows: 2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _248\"> </span><span class=\"ffac ls1b7 ws0\">250 <span class=\"_ _6e\"> </span><span class=\"ffad\">272<span class=\"_ _30c\"> </span></span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _23a\"> </span><span class=\"ffac ls1b7\">41 <span class=\"_ _d4\"> </span><span class=\"ffad\">4<span class=\"_ _30c\"> </span></span></span>Disposals<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _1d9\"> </span><span class=\"ffad ls1bd\">(1)<span class=\"_ _30c\"> </span></span>Cash payments<span class=\"_ _30c\"> </span>(23) <span class=\"_ _6e\"> </span><span class=\"ffad ls1c0\">(33)<span class=\"_ _30c\"> </span></span>Unwind of lease liability discount<span class=\"_ _3\"/> (Note 6)<span class=\"_ _30c\"> </span>10 <span class=\"_ _f1\"> </span><span class=\"ffad\">12<span class=\"_ _30c\"> </span></span>Remeasurement<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _1d9\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span>Foreign exchange movements<span class=\"_ _30c\"> </span>(25) <span class=\"_ _79\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _249\"> </span><span class=\"ls1b7 ws0\">253 <span class=\"_ _6e\"> </span><span class=\"ffad\">250<span class=\"_ _30c\"> </span></span></span>16.2. Man <span class=\"ffae ls2 ws0\">G</span><span class=\"ls24f ws298\">roup as le<span class=\"_ _3\"/>ssor<span class=\"_ _30c\"> </span></span>Accounting policy<span class=\"_ _30c\"> </span>Operating leases<span class=\"_ _30c\"> </span>Man Group acts as lessor in respect of <span class=\"_ _0\"/>certain ROU lease assets <span class=\"ls1b8 ws1ce\">which are i<span class=\"_ _0\"/>n turn sub-let under operating leases (investment <span class=\"_ _0\"/>pr<span class=\"ls250 ws299\">opert<span class=\"_ _3\"/>y ROU<span class=\"_ _30c\"> </span></span></span>lease assets). Sub-lease rental inc<span class=\"_ _0\"/>ome is recognised on a straig<span class=\"ls1c0 ws0\">ht-line basis over the lease term in the <span class=\"_ _0\"/>Group income statement<span class=\"ls222\">.<span class=\"_ _30c\"> </span></span></span>An impairment expense is recognis<span class=\"_ _0\"/>ed for the amount by which <span class=\"ls1be ws1cc\">the related ROU lease asset\u2019s c<span class=\"_ _0\"/>arrying value exceeds its recoverabl<span class=\"ls1b7 ws1d3\">e amount,<span class=\"_ _30c\"> </span></span></span>being its value in use. For the pur<span class=\"_ _0\"/>poses of assessing impairment<span class=\"ls2 ws1c7\">, inve<span class=\"_ _0\"/>stment property ROU lease assets are grouped at <span class=\"_ _0\"/>the lowes<span class=\"ls1e6 ws1ee\">t levels for<span class=\"_ _30c\"> </span></span></span>which there are separately identi<span class=\"ls1d3 ws1df\">fiable cash flows, being the indivi<span class=\"ls1b8 ws1ce\">dual sub-lease contr<span class=\"_ _0\"/>act level.<span class=\"_ _30c\"> </span></span></span>Finance leases<span class=\"_ _30c\"> </span>Amounts due from lessees under finance leases are<span class=\"_ _0\"/> recognised as receivables at the amount of the <span class=\"ls1c8 ws1d4\">net i<span class=\"_ _0\"/>nvestment in the lease. T<span class=\"ls1c4 ws1d0\">he net<span class=\"_ _30c\"> </span></span></span>investment in the lease is measure<span class=\"_ _0\"/>d at th<span class=\"ls2 ws1c7\">e present value of the lease payments d<span class=\"_ _0\"/>ue ov<span class=\"ls1bc ws1cb\">er the lease term, discounted using our in<span class=\"ws256\">cremental cost<span class=\"_ _30c\"> </span></span></span></span>of borrowing under the head leas<span class=\"_ _0\"/>e. The net <span class=\"ls1c0 ws0\">investment in the lease is <span class=\"ls2 ws1c7\">adjusted <span class=\"_ _0\"/>for lease payments and finance lease interest as<span class=\"ls1c1 ws1cd\"> well as the<span class=\"_ _30c\"> </span></span></span></span>impact of any subsequent lease m<span class=\"_ _0\"/>odi<span class=\"ls2 ws1c7\">fications. Finance lease inter<span class=\"_ _0\"/>est is<span class=\"ls1bb ws1ca\"> included within finance income.<span class=\"_ _30c\"> </span></span></span>Operating expenses of $5 million (2021: $6 million) arising from inve<span class=\"ls1c0 ws0\">st<span class=\"_ _0\"/>ment property that did not generate rental income during<span class=\"ls202 ws24f\"> the period a<span class=\"_ _0\"/>re<span class=\"_ _30c\"> </span></span></span>included within<span class=\"_ _3\"/> other costs.<span class=\"_ _30c\"> </span>At 31 December 2022, the contrac<span class=\"_ _0\"/>tual un<span class=\"ls1c1 ws1cd\">discounted minimu<span class=\"ls1c2 ws219\">m operating lease payments receivable are as follows:<span class=\"_ _30c\"> </span></span></span>2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"sc1 ls2\"> </span>Within one year <span class=\"_ _1fb\"> </span><span class=\"ffac ls1b7\">5 <span class=\"_ _d4\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span></span>Between one and two years <span class=\"_ _21e\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _d4\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span></span>Between two and three years<span class=\"_ _0\"/> 5 <span class=\"_ _d4\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span>Between three and fo<span class=\"_ _0\"/>ur years<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _d4\"> </span><span class=\"ffad ls2\">5<span class=\"fc3\"> </span></span>15 <span class=\"_ _79\"> </span><span class=\"ffad\">23<span class=\"fc3 ls2\"> </span></span>Fair value of investment property 2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>V<span class=\"_ _30c\"> </span>alue in use <span class=\"_ _15d\"> </span><span class=\"ffac ls1b7 ws0\">82 <span class=\"_ _79\"> </span><span class=\"ffad\">94<span class=\"_ _30c\"> </span></span></span>Less: <span class=\"_ _24a\"> </span><span class=\"ffac ls2\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span>Carrying value (71) <span class=\"_ _6e\"> </span><span class=\"ffad ls1c0\">(77)<span class=\"_ _30c\"> </span></span>Headroom<span class=\"_ _30c\"> </span>11 <span class=\"_ _f1\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>159 17. <span class=\"ffae ls2\">G</span><span class=\"ws24e\">oodwill and acquired intangibles </span>Accounting policy Goodwill Goodwill represents the excess of consideration tran<span class=\"_ _3\"/>sferred over th<span class=\"ls1d3 ws1df\">e fair value of iden<span class=\"_ _3\"/>tifiable net assets of the acquired busi<span class=\"_ _3\"/><span class=\"ls1ee ws1fb\">ness at the<span class=\"_ _0\"/> date </span></span>of acquisition. Goodwill is carri<span class=\"ls1bb ws1ca\">ed on the Group bala<span class=\"_ _0\"/>nce sheet at cost less accumulated impairment, ha<span class=\"_ _0\"/>s an indefinite useful li<span class=\"ls1ec ws1f7\">fe, is not sub<span class=\"_ _3\"/>ject </span></span>to amortisation and is tested fo<span class=\"_ _3\"/>r impairment annually, or whenev<span class=\"_ _3\"/><span class=\"ls1c8 ws1d4\">er events or circumst<span class=\"_ _0\"/>ances indi<span class=\"ls1c2 ws219\">cate that the carrying amount ma<span class=\"ls1e5 ws268\">y not be </span></span></span>recoverable. An impairment expense is recognised for the amo<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">unt by which the asset\u2019s carrying </span>value exceeds its recoverable amo<span class=\"_ _0\"/><span class=\"ls210 ws0\">unt. </span>The recoverable amounts of our c<span class=\"_ _0\"/>ash-generatin<span class=\"ls1c0 ws0\">g units (CGUs) or groups of CGUs ar<span class=\"_ _0\"/>e a<span class=\"ls2 ws1c7\">ssessed each year using a value in use calcu<span class=\"ls1dd ws29a\">lation.  </span></span></span>Goodwill does not generate cash flows indepe<span class=\"_ _3\"/>ndently of other groups <span class=\"ls214 ws218\">of assets an<span class=\"_ _3\"/>d thus is assigned to a CGU or group of CGUs fo<span class=\"ls1bc ws1cb\">r the </span></span>purposes of impairment testi<span class=\"_ _0\"/>ng. The groups of CGUs are based up<span class=\"ls1c0 ws0\">on how manageme<span class=\"_ _0\"/>nt monitors the business and represent the lowest<span class=\"ls1e5 ws1ed\"> level </span></span>to which goodwill can be allocated on a reason<span class=\"ws1d3\">able <span class=\"_ _0\"/>basis. For impairment review purposes, we have identified one gro<span class=\"_ _0\"/>up of CGUs,<span class=\"ls203 ws231\"> comprising </span></span>our liquid asset m<span class=\"_ _0\"/>anagers. The value in use calculation at 3<span class=\"_ _0\"/>1 December 2022 uses cash flow pr<span class=\"_ _0\"/>ojections based on the Board-approved financial <span class=\"_ _0\"/>plan for the <span class=\"ls1b8 ws1ce\">year to </span>31 December 2023 and a further two years of <span class=\"_ _0\"/>projections (2024 and 2025)<span class=\"ls1b7 ws1d3\">, plus a term<span class=\"_ _0\"/>inal value. The valuation analysis is based<span class=\"ls251 ws29b\"> on best<span class=\"_ _3\"/> </span></span>practice guidance whereby a <span class=\"_ _0\"/>terminal value is calculated at the end of a discrete <span class=\"ls1e9 ws1f2\">b<span class=\"_ _0\"/>udget period and assumes, after this three-y<span class=\"ls1cc ws1f3\">ear budget </span></span>period, no growth in asset flows <span class=\"ls2 ws1c7\">above the long-<span class=\"_ _0\"/>term growth rate.  </span>The assumptions applied in the val<span class=\"_ _0\"/>ue in use calculation are derived fro<span class=\"_ _0\"/>m past experience and asse<span class=\"ls1bd ws1f8\">ssment of current market input<span class=\"ls1e6 ws1ee\">s. We have<span class=\"_ _0\"/> </span></span>applied a bifurca<span class=\"_ _0\"/>ted discount rate to the<span class=\"_ _0\"/> modelled cash flows to<span class=\"ls1bb ws1ca\"> re<span class=\"_ _0\"/>flect the different risk profile of management fe<span class=\"_ _0\"/>e profits a<span class=\"ls1c8 ws1d4\">nd performance fee </span></span>profits. The discoun<span class=\"_ _0\"/>t rates are based on ou<span class=\"ls1c0 ws0\">r weighted average cost of ca<span class=\"_ _0\"/>pital using a <span class=\"ls1bf ws1f9\">risk-free interest rate, together with an</span> equity market risk </span>premium and an appropriate market beta derived from considerat<span class=\"ls1c0 ws0\">ion of our own beta, <span class=\"_ _0\"/>similar alternative asset managers, and the <span class=\"ls1d4\">asset </span></span>management sector as a whole. The terminal value is calculate<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">d based on the projected closing AUM at 31 December 2<span class=\"_ _0\"/>025 and apply<span class=\"ls252 ws29c\">ing the </span></span>mid-point of a range of historical m<span class=\"_ _0\"/>ultiples to the forecast cash<span class=\"ls1be ws1cc\"> flows associated with managem<span class=\"_ _0\"/>e<span class=\"ls1c8 ws23b\">nt and performance fee profits.</span></span><span class=\"ls222\">  </span>The value in use calculatio<span class=\"_ _0\"/>n is presented on<span class=\"ls1c2 ws219\"> a post-tax basis, consistent with the <span class=\"_ _0\"/>prio<span class=\"ls1b7 ws1d3\">r year, given most comparable market dat<span class=\"ls1b9 ws235\">a is available </span></span></span>on a post-tax basis. This is no<span class=\"_ _0\"/>t signifi<span class=\"ls1b7 ws1d3\">cantly different to its pre-tax equivalent.<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span>Acquired intangibles<span class=\"_ _0\"/> Following initial recognition, ac<span class=\"ls1c0 ws0\">quired intangibles are <span class=\"_ _0\"/>held at cost less accumula<span class=\"ls2 ws1c7\">ted amortisation and im<span class=\"_ _0\"/>pairment. Acquired int<span class=\"ls1e9 ws297\">angibles comprise </span></span></span>investment management agreem<span class=\"_ _0\"/>ents and relate<span class=\"ls1ef ws1fc\">d client relationships (IMAs), dist<span class=\"_ _3\"/>ribution channels and brand names acq<span class=\"_ _3\"/>uired in a b<span class=\"ls1df ws0\">usiness<span class=\"fc19 ls2\"> </span></span></span>combination, and are initially recogn<span class=\"_ _3\"/>ised at<span class=\"ls1ca ws1dc\"> fair value based on t<span class=\"_ _0\"/>he present value of <span class=\"ls2 ws1c7\">the expec<span class=\"_ _0\"/>ted future cash flows and are am<span class=\"ls1cc ws1d7\">ortised on a </span></span></span>straight-line basis over their expect<span class=\"_ _0\"/>ed us<span class=\"ls1bb ws1ca\">eful lives, which are between three and 13 <span class=\"ls1bd\">years (IMAs and<span class=\"_ _0\"/> brands), and eight and 12 <span class=\"ls1e0 ws1e9\">years (distribution </span></span></span>channels). Acquired intang<span class=\"_ _3\"/>ibles are reviewed for impairment when<span class=\"ls1e9 ws1f2\">ever events or changes in circ<span class=\"ls23a ws29d\">umstances indi<span class=\"_ _3\"/>cate that the<span class=\"_ _3\"/> carry<span class=\"ls1e1 ws1ea\">ing amou<span class=\"_ _3\"/>nt </span></span></span>may not be recoverable. Disposals of ac<span class=\"_ _0\"/>quired intangibles are r<span class=\"ls1be ws1cc\">ecognised in the year the related cash inflows are tra<span class=\"_ _0\"/>nsferred. </span> <span class=\"_ _24b\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _24c\"> </span><span class=\"ffad ws29e\"> 2021<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws29e\"> </span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _24d\"> </span><span class=\"ffae\">G<span class=\"ffac ls253 ws29f\">oodwill IMAs <span class=\"_ _24e\"/> </span></span></span>Distribution<span class=\"_ _30c\"> </span> channels<span class=\"_ _30c\"> </span> Brand<span class=\"_ _30c\"> </span> names<span class=\"_ _30c\"> </span> Total <span class=\"_ _1\"> </span><span class=\"ffad ls256 ws2a0\"> Goodwill <span class=\"_ _147\"> </span>IMAs <span class=\"_ _24f\"/> </span>Distributi<span class=\"_ _3\"/>on<span class=\"_ _30c\"> </span> channels<span class=\"_ _30c\"> </span> Brand<span class=\"_ _30c\"> </span> names<span class=\"_ _30c\"> </span> Total<span class=\"_ _30c\"> </span> Cost at beginning of the year <span class=\"_ _74\"> </span><span class=\"ffac ls1b7 ws0\">2,425<span class=\"fc13 ls2\"> <span class=\"_ _1e\"> </span></span>838<span class=\"fc13 ls2\"> <span class=\"_ _53\"> </span></span>56<span class=\"fc13 ls2\"> <span class=\"_ _bd\"> </span></span>40<span class=\"fc13 ls2\"> <span class=\"_ _96\"> </span></span>3,359<span class=\"fc13 ls2\"> </span></span>2,429 <span class=\"_ _a\"> </span>857 58 41 <span class=\"_ _5\"/>3,385<span class=\"_ _30c\"> </span> Disposals <span class=\"_ _8c\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _d6\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _47\"> </span></span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _55\"> </span><span class=\"ls1ca\">(4)<span class=\"_ _0\"/> <span class=\"_ _2c\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _5f\"> </span><span class=\"fc2\">\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span><span class=\"ls1c0\">(19)</span><span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(2)<span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(1)<span class=\"fc3\"> <span class=\"_ _a0\"> </span></span><span class=\"ls1c0\">(22)<span class=\"_ _0\"/></span><span class=\"fc3\"> </span></span></span></span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _12\"> </span><span class=\"ls2\">\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _4\"/><span class=\"ffad\"> <span class=\"_ _47\"> </span><span class=\"fc2\">(4)<span class=\"fc3\"> <span class=\"_ _64\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _47\"> </span></span>(4)<span class=\"fc3\"> </span></span></span></span></span>Cost at end of th<span class=\"_ _0\"/>e year<span class=\"_ _30c\"> </span> 2,425 <span class=\"_ _1e\"> </span>834 <span class=\"_ _53\"> </span>56 <span class=\"_ _bd\"> </span>40 <span class=\"_ _96\"> </span>3,355 <span class=\"_ _4\"/><span class=\"ffad ws2a1\"> <span class=\"_ _250\"/>2,425 <span class=\"_ _a\"> </span>838 56 40 <span class=\"_ _250\"/>3,359<span class=\"_ _0\"/> </span>A<span class=\"_ _30c\"> </span>ccumulated amortisation <span class=\"_ _0\"/>and<span class=\"_ _30c\"> </span> impairment at beginni<span class=\"_ _0\"/>ng of<span class=\"_ _30c\"> </span> the year<span class=\"_ _30c\"> </span> (1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(758) <span class=\"_ _11d\"> </span>(49) <span class=\"_ _9d\"> </span>(38) <span class=\"_ _126\"> </span></span>(2,681) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,837)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(721) <span class=\"_ _e7\"> </span>(47) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,643)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0 ws2a2\"> </span>A<span class=\"_ _30c\"> </span>mortisation <span class=\"_ _178\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _4b\"> </span><span class=\"ls1bf\">(47) <span class=\"_ _bd\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _bd\"> </span>(1) <span class=\"_ _11d\"> </span></span>(51) <span class=\"_ _2c\"/><span class=\"ffad ls1b7 ws2a3\"> \u2013 <span class=\"_ _3\"/>(56) <span class=\"_ _23c\"/>(4) <span class=\"_ _23c\"/>(1) <span class=\"_ _252\"/>(61)<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1c7\"><span class=\"ls1bf\"><span class=\"ffad ls1b7 ws2a3\"> </span></span></span>Disposals<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _1f8\"> </span><span class=\"ls1b7\">4 <span class=\"_ _135\"> </span></span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span><span class=\"ls1b7\">4 <span class=\"_ _0\"/><span class=\"ffad ls203 ws2a4\"> <span class=\"_ _0\"/>\u2013 <span class=\"_ _29\"> </span>19 2 1 <span class=\"_ _1da\"/>22<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls203 ws2a4\"> </span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _0\"/><span class=\"ffad ls1d3 ws2a5\"> <span class=\"_ _3\"/>1 <span class=\"_ _14c\"> </span>\u2013 \u2013 \u2013 <span class=\"_ _7\"/>1<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1d3 ws2a5\"> </span>A<span class=\"_ _30c\"> </span>ccumulated a<span class=\"_ _0\"/>mortisation and<span class=\"_ _30c\"> </span> impairment at end of<span class=\"_ _0\"/> the year<span class=\"_ _30c\"> </span> (1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(801) <span class=\"_ _11d\"> </span>(52) <span class=\"_ _9d\"> </span>(39) <span class=\"_ _126\"> </span></span>(2,728) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,836)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(758) <span class=\"_ _e7\"> </span>(49) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,681)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0 ws2a2\"> </span>Net book value at begin<span class=\"_ _0\"/>ning  of the year<span class=\"_ _30c\"> </span> 589 <span class=\"_ _74\"> </span>80 <span class=\"_ _49\"> </span>7 <span class=\"_ _49\"> </span>2 <span class=\"_ _a9\"> </span>678 <span class=\"_ _4\"/><span class=\"ffad ws2a6\"> 592 <span class=\"_ _14c\"> </span>136 <span class=\"_ _f9\"> </span>11 <span class=\"_ _e7\"> </span>3 742<span class=\"_ _30c\"> </span></span><span class=\"ffad ws2a6\"> </span>Net book value <span class=\"_ _0\"/>at end of<span class=\"_ _30c\"> </span> the year<span class=\"_ _30c\"> </span> 589 <span class=\"_ _74\"> </span>33 <span class=\"_ _49\"> </span>4 <span class=\"_ _49\"> </span>1 <span class=\"_ _a9\"> </span>627 <span class=\"_ _4\"/><span class=\"ffad ws2a7\"> <span class=\"_ _1d7\"/>589 <span class=\"_ _29\"> </span>80 7 2 <span class=\"_ _1d7\"/>678<span class=\"_ _30c\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>160<span class=\"_ _30c\"> </span>Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>17. <span class=\"ffae ls2\">G</span><span class=\"ls220 ws253\">oodwill and acquired intangibles<span class=\"ffad sc1 ls259 ws2a8\"> continued<span class=\"_ _3\"/><span class=\"ffac sc0 ls2 ws0\"> </span></span></span>Goodwill impairment as<span class=\"_ _0\"/>sumptions<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2022 Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"_ _30c\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised grow<span class=\"ls1b8 ws1ce\">th in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d3\"> </span><span class=\"ffac ls1c0 ws2a9\"> 6%<span class=\"_ _30c\"> </span></span></span>Discount rate <span class=\"_ _1f1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>22% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2021<span class=\"_ _30c\"> </span>Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"fc13 ls2\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised growth<span class=\"ls1bc ws1cb\"> in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d4\"> </span> <span class=\"_ _d1\"> </span>6%<span class=\"_ _30c\"> </span></span>Discount rate <span class=\"_ _253\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>21% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Goodwill impairment a<span class=\"_ _0\"/>nd sensitivity analyses<span class=\"_ _30c\"> </span>Details of the valuations are provided below, in<span class=\"_ _3\"/>cluding sensitiv<span class=\"ls1bc ws1cb\">ity tables which show sce<span class=\"_ _0\"/>narios whereby the key assumptions are<span class=\"ls202 ws211\"> changed to<span class=\"_ _30c\"> </span></span></span>stressed assumptions, indicating th<span class=\"_ _0\"/>e modelled headroom or impairment that woul<span class=\"_ _0\"/>d result. We have considered reasonably foreseea<span class=\"_ _0\"/>b<span class=\"ls1ec ws1f7\">le chan<span class=\"_ _3\"/>ges in<span class=\"_ _30c\"> </span></span>the compound average a<span class=\"_ _0\"/>nnualised growth in <span class=\"ls1bb\">AUM forecast assumption, str<span class=\"_ _0\"/>essing this by 2% and 10% or to the point <span class=\"_ _0\"/>at which impair<span class=\"ls1be ws254\">ment would<span class=\"_ _30c\"> </span></span></span>arise. Each assumption, or set of assum<span class=\"_ _0\"/>pti<span class=\"ls1b7 ws1d3\">ons, is stressed in isolation. The results of<span class=\"ls1c9 ws1d5\"> these sensitivities make no allowance f<span class=\"ls1ee ws1fb\">or mitigating actions tha<span class=\"_ _0\"/>t<span class=\"_ _30c\"> </span></span></span></span>management would take if such m<span class=\"_ _0\"/>arket conditions persisted.<span class=\"_ _30c\"> </span>2022<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>V<span class=\"_ _30c\"> </span>alue in use <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">4,950<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">4,140<span class=\"_ _30c\"> </span></span></span>Less: <span class=\"_ _254\"> </span><span class=\"ffac ls2\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span>Carrying value of CGUs<span class=\"_ _30c\"> </span>(720) <span class=\"_ _132\"> </span><span class=\"ffad ls1c0\">(760)<span class=\"_ _30c\"> </span></span>Headroom<span class=\"_ _30c\"> </span>4,230<span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">3,380<span class=\"_ _0\"/> </span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _15f\"> </span><span class=\"_ _2fd\"/><span class=\"ffac fc2 ls128 ws246\">Discount rates (post-tax) <span class=\"_ _11c\"> </span> <span class=\"_ _a3\"> </span>Multiples (post-tax)<span class=\"_ _30c\"> </span></span></span>Sensitivity analysis at 31 December 2022<span class=\"_ _30c\"> </span>Compound average annualised growth in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _a1\"> </span><span class=\"ffac ls1d4 ws2b4\">6% 4% <span class=\"_ _22b\"/>(4)%<span class=\"_ _30c\"> </span></span>2 10%/16% <span class=\"_ _29\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _22f\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _14d\"> </span><span class=\"ffac sc0 ls209 ws2b6\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled headroom ($m) <span class=\"_ _18c\"> </span><span class=\"ffac ls1b7 ws2b7\">4,230<span class=\"_ _0\"/> <span class=\"_ _256\"/>3,790 <span class=\"_ _256\"/>2,140<span class=\"_ _0\"/> 4,350 4,110 <span class=\"_ _257\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _bd\"> </span><span class=\"ffac sc0 ls1b7 ws2b7\">4,630 3,830<span class=\"_ _0\"/> </span></span></span>Increase/(reduction) in value in use<span class=\"_ _0\"/> ($m) <span class=\"_ _181\"> </span><span class=\"sc1 ls2c0 ws370\"> <span class=\"_ _2fe\"/> <span class=\"_ _2fe\"/> <span class=\"_ _29\"> </span></span><span class=\"ffac ls1bc ws2b8\">120 (120) <span class=\"_ _24e\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _40\"> </span><span class=\"ffac sc0 ls1bc ws2b9\">400 (400)</span></span></span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _ac\"> </span><span class=\"_ _2fd\"/><span class=\"fc2 ls1db ws2ba\">Discount r<span class=\"_ _0\"/>ates (post-tax) <span class=\"_ _96\"> </span></span></span> <span class=\"_ _63\"> </span><span class=\"fc2 lsc2 ws269\">Multiples (p<span class=\"_ _3\"/>ost-tax)<span class=\"_ _30c\"> </span></span>Sensitivity analysis at 3<span class=\"_ _3\"/>1 December 2021<span class=\"_ _30c\"> </span>Compound average annualised growth <span class=\"_ _3\"/>in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee <span class=\"_ _44\"> </span><span class=\"fc3 ls2 ws0\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _258\"> </span>6% <span class=\"_ _154\"> </span>4% <span class=\"_ _36\"> </span>(4)%<span class=\"_ _30c\"> </span>2 10%/16% <span class=\"_ _a\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _252\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _13b\"> </span><span class=\"fc2 ws2be\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled <span class=\"_ _259\"/>headroom <span class=\"_ _259\"/>($m) <span class=\"_ _25a\"> </span>3,380 2,940 1,340 <span class=\"_ _147\"> </span>3,480 <span class=\"_ _147\"> </span>3,280 <span class=\"_ _1d7\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc2 ls1b7 ws2b7\">3,690 3,070<span class=\"_ _30c\"> </span></span></span>Increase/(reduction) in value in use ($m) <span class=\"_ _b\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _72\"> </span>100 <span class=\"_ _135\"> </span>(100) <span class=\"_ _95\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"fc2 ls1e9 ws2c0\">310 (310)<span class=\"_ _30c\"> </span></span></span>Notes:<span class=\"_ _30c\"> </span>1 <span class=\"_ _2b\"> </span>Earnin<span class=\"_ _3\"/>gs discount rate assump<span class=\"_ _3\"/>tions are presented po<span class=\"ls262 ws2c2\">st-tax<span class=\"_ _3\"/>. Earnings mult<span class=\"_ _3\"/>iples apply to the<span class=\"_ _3\"/> forward year.<span class=\"_ _3\"/> </span>2 <span class=\"_ _2b\"> </span>Stressed by 10%, as o<span class=\"_ _3\"/>pposed to the point of impairment, gi<span class=\"ls256 ws2c3\">ven<span class=\"_ _3\"/> an impairment scenario is<span class=\"ls128 ws246\"> n<span class=\"_ _3\"/>ot reasonably foreseeable.<span class=\"_ _30c\"> </span></span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>161 18. Other intangibles Accounting policy Other intangibles relate to capitalised computer sof<span class=\"_ _3\"/>tware. Followi<span class=\"ls1ea ws1f5\">ng initial recognition, oth<span class=\"_ _3\"/>er intangibles are held at cost, w<span class=\"ls202 ws211\">hich includes costs </span></span>that are directly associated wit<span class=\"_ _3\"/>h the procurement or developmen<span class=\"_ _3\"/><span class=\"ls214 ws218\">t of identifiable and unique soft<span class=\"ls1ff ws28d\">ware p<span class=\"_ _3\"/>roducts which will genera<span class=\"ls1b8 ws1ce\">te economic </span></span></span>benefits exceeding costs beyond one year, less a<span class=\"_ _0\"/>ccumulated amorti<span class=\"ls1ba ws1c9\">sation and impairment. Capita<span class=\"_ _3\"/>lised computer software is amorti<span class=\"ls1d2 ws1de\">sed on </span></span>a straight-line basis over its estimated useful life (three years), with <span class=\"_ _0\"/><span class=\"ls1bd ws220\">amortisation expense included<span class=\"ls1e5 ws1ed\"> within other costs in th<span class=\"ls207 ws24c\">e Gro<span class=\"_ _3\"/>up income </span></span></span>statement. Capitalised comp<span class=\"_ _0\"/>uter software is reviewed for impairme<span class=\"ls1b7 ws1d3\">nt whenever events<span class=\"_ _0\"/> or changes in circumstances indicate that t<span class=\"ls1c0 ws0\">he carrying </span></span>amount may not be recovera<span class=\"_ _0\"/>ble. Additions primarily rel<span class=\"_ _0\"/>ate to the continued investment i<span class=\"_ _0\"/>n our operating platforms. <span class=\"_ _0\"/> 2022 $m 2021 $m Cost at beginning of the year <span class=\"_ _25b\"> </span><span class=\"ffac ls1b7 ws0\">130 <span class=\"_ _68\"> </span><span class=\"ffad\">112 </span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _23a\"> </span><span class=\"ffac ls1b7\">27 <span class=\"_ _79\"> </span><span class=\"ffad\">22 </span></span>Disposals (9) <span class=\"_ _1c0\"> </span><span class=\"ffad ls1bd\">(4) </span>Cost at end of th<span class=\"_ _0\"/>e year 148 <span class=\"_ _68\"> </span><span class=\"ffad\">130 </span>A<span class=\"_ _30c\"> </span>ccumulated amortisation at <span class=\"_ _0\"/>beginning of the year <span class=\"_ _1cc\"> </span><span class=\"ffac ls1bf ws0\">(85) <span class=\"_ _68\"> </span><span class=\"ffad ls1c0\">(73) </span></span>A<span class=\"_ _30c\"> </span>mortisation <span class=\"_ _25d\"> </span><span class=\"ffac ls1bf\">(18) <span class=\"_ _68\"> </span></span><span class=\"ls1c0\">(16) </span>Disposals 5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4 </span>A<span class=\"_ _30c\"> </span>ccumulated a<span class=\"_ _0\"/>mortisation at end of the year <span class=\"_ _25e\"> </span><span class=\"ls1bf ws0\">(98) <span class=\"_ _68\"> </span><span class=\"ffad ls1c0\">(85) </span></span>Net book value at beginning of the year <span class=\"_ _1ae\"> </span><span class=\"ffac ws0\">45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span></span>Net book value at en<span class=\"_ _0\"/>d of the year 50 <span class=\"_ _1c0\"> </span><span class=\"ffad\">45<span class=\"_ _30c\"> </span></span>19. Deferred tax Accounting policy Deferred tax is recognised using the ba<span class=\"_ _3\"/>lance sheet liability meth<span class=\"ls1ea\">od in respect of<span class=\"_ _3\"/> temporary differences between the carrying am<span class=\"ls1cb ws21f\">ounts of assets </span></span>and liabilities for financial report<span class=\"_ _3\"/>ing purposes and the amounts used for tax purposes.  Deferred tax is calculated at<span class=\"_ _3\"/> the tax rates that are expected to<span class=\"ls1ef ws1fc\"> apply in th<span class=\"_ _3\"/>e period when the liability is settled<span class=\"_ _3\"/>, or the asse<span class=\"ls200 ws20b\">t is realised, based </span></span>on tax laws and rates tha<span class=\"_ _0\"/>t have been enacted <span class=\"ls1b7 ws1d3\">or substantively enacted at the reporting date. </span>The carrying amount of deferre<span class=\"_ _0\"/>d tax assets is reviewed at each repo<span class=\"ls1c8 ws1d4\">rti<span class=\"_ _0\"/>ng date and reduced to the extent tha<span class=\"_ _0\"/>t it is no longer pr<span class=\"ls21a ws23d\">obable th<span class=\"_ _3\"/>at </span></span>sufficient taxable profit<span class=\"_ _3\"/>s will be available to allo<span class=\"ws20b\">w all or part of th<span class=\"_ _3\"/>e asset to be recovered.  </span>Deferred tax assets and liabilities are offset w<span class=\"_ _0\"/>hen there is a le<span class=\"ls1be ws1cc\">gally enforceable right to offset current tax <span class=\"_ _0\"/>assets against c<span class=\"ls214 ws23a\">urrent tax liab<span class=\"_ _3\"/>ilities </span></span>when they relate <span class=\"_ _0\"/>to income taxes levied by the same <span class=\"_ _0\"/>taxation authority and the G<span class=\"_ _0\"/>roup intends to settle <span class=\"_ _0\"/>those current tax asse<span class=\"_ _0\"/>ts<span class=\"ls1e0 ws1e9\"> and liab<span class=\"_ _3\"/>ilities </span>on a net basis. The movements in our net deferred tax assets<span class=\"ls1c6 ws1ef\"> and liabilities by category are as f<span class=\"_ _3\"/>ollows: </span>$m<span class=\"fc13 ls2\"> </span>Deferred compensation Tax allowances over depreciation Intangibles Accumulated operating losses Partnerships Other<span class=\"fc13 ls2 ws0\"> <span class=\"_ _62\"> </span><span class=\"fc2 ls1f2\">Total<span class=\"_ _0\"/> </span></span>1 January 2021<span class=\"sc4 ls2 ws0\"> <span class=\"_ _25f\"> </span></span><span class=\"fc2 ls1b7 ws2c5\">29 15 11 41 <span class=\"_ _2c\"/>(14) <span class=\"_ _2c\"/>12 <span class=\"_ _3\"/>94 </span>Credit/(charge) to Group income st<span class=\"_ _0\"/>atement (Note 7) <span class=\"_ _260\"> </span><span class=\"fc2 ls1be ws2c6\">17 3 <span class=\"_ _2c\"/>(5) <span class=\"_ _252\"/>(12) <span class=\"_ _261\"/>(8) <span class=\"_ _2c\"/>1 <span class=\"_ _2a\"/>(4) </span>Credit to other comprehensive income and eq<span class=\"_ _0\"/>uity <span class=\"_ _189\"> </span><span class=\"fc2 ls1e5 ws2c7\">3 \u2013 \u2013 \u2013 \u2013 \u2013 <span class=\"_ _7\"/>3 </span>Other balance sheet moveme<span class=\"_ _0\"/>nts <span class=\"_ _f8\"> </span><span class=\"fc2 ls200 ws2c8\">\u2013 <span class=\"_ _0\"/>\u2013 \u2013 \u2013 \u2013 <span class=\"_ _22c\"/>(1) <span class=\"_ _23c\"/>(1) </span>Foreign currency translati<span class=\"_ _0\"/>on <span class=\"_ _1df\"> </span><span class=\"fc2 ls200 ws2c8\">\u2013 \u2013 \u2013 \u2013 \u2013 <span class=\"_ _2a\"/>(1) <span class=\"_ _23c\"/>(1) </span>31 December 2021<span class=\"ffaf fc2 ws0\"> <span class=\"_ _262\"> </span><span class=\"ffad ls1b7 ws2c9\">49 18 <span class=\"_ _f9\"> </span>6 29 <span class=\"_ _2c\"/>(22) <span class=\"_ _2c\"/>11 <span class=\"_ _3\"/>91 </span></span>Credit/(charge) to Group income st<span class=\"_ _0\"/>atement (Note 7) <span class=\"_ _1c\"> </span><span class=\"ffac ls1b7 ws0\">8 <span class=\"_ _64\"> </span><span class=\"ls1ca\">(8)<span class=\"_ _0\"/> <span class=\"_ _64\"> </span></span>6 <span class=\"_ _64\"> </span><span class=\"ls1ca\">(5) <span class=\"_ _135\"> </span></span>22 <span class=\"_ _5d\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _135\"> </span></span>22 </span>Charge to other comprehensi<span class=\"_ _0\"/>ve income and equity <span class=\"_ _26\"> </span><span class=\"ffac ls1ca ws0\">(6) <span class=\"_ _c5\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _64\"> </span></span>(1) <span class=\"_ _5c\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _64\"> </span></span>(7) </span>Foreign currency translati<span class=\"_ _0\"/>on \u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _64\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span>(1) </span>A<span class=\"_ _30c\"> </span>t 31 December 2022 <span class=\"_ _101\"> </span><span class=\"ls1b7 ws0\">51 <span class=\"_ _72\"> </span>10 <span class=\"_ _6e\"> </span>12 <span class=\"_ _6e\"> </span>23 <span class=\"_ _1c0\"> </span><span class=\"ls2\">\u2013<span class=\"fc1a\"> <span class=\"_ _79\"> </span></span></span>9 <span class=\"_ _132\"> </span>105 </span>Deferred tax balances after offset, as prese<span class=\"_ _0\"/>nted in the Group balance sheet, are as follows: 2022 $m 2021 $m Deferred tax assets<span class=\"_ _0\"/> <span class=\"_ _249\"> </span><span class=\"ffac ls1b7 ws0\">105 <span class=\"_ _68\"> </span><span class=\"ffad\">128 </span></span>Deferred tax liabilities <span class=\"_ _263\"> </span><span class=\"ffac ls2 ws0\">\u2013<span class=\"fc1a\"> <span class=\"_ _c5\"> </span></span><span class=\"ffad ls1c0\">(37)<span class=\"_ _0\"/> </span></span>105 <span class=\"_ _1c0\"> </span><span class=\"ffad\">91<span class=\"_ _30c\"> </span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>162<span class=\"_ _30c\"> </span>Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>19. Deferred tax <span class=\"ffad ls241 ws0\">continued<span class=\"ffac ls2\"> </span></span>Deferred tax assets arise in relation to c<span class=\"_ _0\"/>urrent year deferred co<span class=\"ls2 ws1c7\">mpensation charges whi<span class=\"_ _0\"/>ch are not deductible for tax purposes u</span>ntil future pe<span class=\"_ _0\"/>riods.<span class=\"_ _30c\"> </span>Tax allowances over depre<span class=\"_ _0\"/>ciation relate to deferre<span class=\"_ _0\"/>d tax on depr<span class=\"ls1b7 ws1d3\">eciation charged on qua<span class=\"_ _0\"/>lifying l<span class=\"ls1c8 ws1d4\">easehold improvements and equipm<span class=\"ls20b ws1f8\">ent and ROU<span class=\"_ _3\"/> </span></span></span>lease assets.<span class=\"_ _30c\"> </span>The gross amount of UK non-tradi<span class=\"_ _0\"/>ng losses for which a deferred tax asset has <span class=\"_ _0\"/>not been recognised is $25 million (2021: $25 million). Thes<span class=\"_ _0\"/>e losses<span class=\"_ _30c\"> </span>are not subject to an expi<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">ration period. The gross amount of<span class=\"ls1b7 ws1d3\"> other future taxa<span class=\"_ _0\"/>ble income dedu<span class=\"ls1df ws1e8\">ctions for which a deferre<span class=\"_ _0\"/>d tax as<span class=\"ls1ca ws250\">set has not been<span class=\"_ _30c\"> </span></span></span></span></span>recognised is $12 million (2021: $62 million). These deduc<span class=\"_ _0\"/>tions expire in 2024.<span class=\"_ _30c\"> </span>US deferred tax assets<span class=\"_ _0\"/> We have recognised accum<span class=\"_ _0\"/>ulated deferred tax assets in the <span class=\"_ _0\"/>US <span class=\"ls1bf ws1f9\">of $64 million (2021: $74 million) that will be available to offse<span class=\"ls1cf ws1da\">t futur<span class=\"_ _0\"/>e taxable profits.<span class=\"_ _30c\"> </span></span></span>As the result of a decrease in forecast future taxab<span class=\"_ _3\"/>le profit<span class=\"ls200 ws20b\">s in the US, we derecogn<span class=\"_ _3\"/>ised $7 million of the available deferred <span class=\"ls202 ws211\">tax assets in relation to<span class=\"_ _30c\"> </span></span></span>state and city tax losses in 2022 (2021: recog<span class=\"_ _0\"/>nised $2 million)<span class=\"ls2 ws1c7\">. At 31 December 2022, $18 million of the available US de<span class=\"_ _0\"/>ferred <span class=\"ls1c8 ws1d4\">tax assets (2021:<span class=\"_ _30c\"> </span></span></span>$11 million) relating to state and city tax losses rem<span class=\"_ _0\"/>ain unrecogn<span class=\"ls1bb ws1ca\">ised. We do not expect to realise sufficie<span class=\"_ _0\"/>nt future taxable p<span class=\"ls1c8 ws1d4\">rofits against which<span class=\"_ _30c\"> </span></span></span>these losses can be offset before <span class=\"_ _0\"/>the majority expire in 2035. We do not currently expect to pay <span class=\"_ _0\"/>federal tax on any profits we <span class=\"ls1c8 ws1d4\">may earn in the<span class=\"_ _30c\"> </span></span>US until 2024.<span class=\"fc3 ls2 ws0\"> </span>US net deferred tax asset<span class=\"_ _0\"/>s<span class=\"_ _30c\"> </span>2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Recognised<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _264\"> </span><span class=\"ffac\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span></span>A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _265\"> </span><span class=\"ffac ls1b7 ws0\">74 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">81<span class=\"fc3 ls2\"> </span></span></span>(Charge)/credit to Group income s<span class=\"_ _0\"/>tatement:<span class=\"_ _30c\"> </span>(Derecognition)/recognition of available tax <span class=\"_ _0\"/>assets (Note 7)<span class=\"_ _30c\"> </span>(7) <span class=\"_ _5a\"> </span><span class=\"ffad fc2 ls1b7\">2<span class=\"_ _30c\"> </span></span>Other movements: consump<span class=\"_ _0\"/>tion<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _c5\"> </span><span class=\"ffad fc2 ls1c0\">(12)<span class=\"_ _30c\"> </span></span>(Charge)/credit to<span class=\"_ _0\"/> equity<span class=\"_ _30c\"> </span>(3) <span class=\"_ _5a\"> </span><span class=\"ffad fc2 ls1b7\">5<span class=\"_ _30c\"> </span></span>Other balance sheet moveme<span class=\"_ _0\"/>nts<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1bd\">(2)<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _1ef\"> </span><span class=\"ls1b7 ws0\">64 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">74<span class=\"_ _30c\"> </span></span></span>Unrecognised<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _21b\"> </span><span class=\"ffac fc13\"> <span class=\"_ _1a5\"> </span><span class=\"ffad fc2\"> </span></span></span>A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _265\"> </span><span class=\"ffac ls1b7 ws0\">11 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">14<span class=\"_ _30c\"> </span></span></span>Charge/(credit) to Group income s<span class=\"_ _0\"/>tatement:<span class=\"_ _30c\"> </span>Derecognition/(recognition) of<span class=\"_ _3\"/> available tax assets (Note 7)<span class=\"_ _30c\"> </span>7 <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1bd\">(2)<span class=\"_ _30c\"> </span></span>Other movements<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1bd\">(1)<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _1ef\"> </span><span class=\"fc1a ls1b7 ws0\">18 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">11<span class=\"_ _30c\"> </span></span></span>The gross amount of US losses for which a <span class=\"_ _0\"/>deferred tax asset has not been recog<span class=\"_ _0\"/>nised is $258 million (2021: $158 million).<span class=\"_ _30c\"> </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>163 20. Provisions Accounting policy Provisions are recognised when Man Group has a <span class=\"_ _0\"/>present obligation (l<span class=\"ls1b8 ws1ce\">egal or constr<span class=\"_ _0\"/>uctive) as a result of a past event, it is pr<span class=\"_ _0\"/><span class=\"ls1d1 ws1dd\">obable th<span class=\"_ _3\"/>at we will </span></span>be required to settle the obligation, <span class=\"_ _0\"/>and a reliable estimate can <span class=\"ls1d3 ws1df\">be made of the amount of the obligation<span class=\"_ _3\"/>. All provisions are c<span class=\"ls1bc ws1cb\">urrent given we do </span></span>not have the unc<span class=\"_ _0\"/>onditional right to defer set<span class=\"_ _0\"/>tlement.  2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"fc3 ls2\"> </span>A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _224\"> </span><span class=\"ffac ls1b7 ws0\">14 <span class=\"_ _235\"> </span><span class=\"ffad ls2\">9<span class=\"fc3\"> </span></span></span>Charge to Group income statement <span class=\"_ _266\"> </span><span class=\"ffac ws0\">1 <span class=\"_ _93\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span>Utilised  \u2013 <span class=\"_ _12\"> </span><span class=\"ffad ls1bd\">(1)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1bd\"> </span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span> (1) <span class=\"_ _b8\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _267\"> </span><span class=\"ls1b7 ws0\">14 <span class=\"_ _b2\"> </span><span class=\"ffad\">14<span class=\"fc3 ls2\"> </span></span></span>Provisions relate to ongoing claims <span class=\"ls1e3 ws237\">and leasehol<span class=\"_ _0\"/>d property dilapida<span class=\"_ _0\"/>tions.</span><span class=\"ls1e3 ws237\"> </span>21. Investments in associates Accounting policy Associates are enti<span class=\"_ _0\"/>ties in which Man Group hol<span class=\"_ _0\"/>ds an interest and over whi<span class=\"_ _0\"/>ch we have significant in<span class=\"_ _0\"/>fluence but not control<span class=\"_ _0\"/>. In a<span class=\"ls1be ws0\">ssessing </span>significant influence, we consid<span class=\"ls1ba ws1c9\">er our power to participate in the financial an<span class=\"ls2 ws1c7\">d operating policy decisions of the investee thr<span class=\"ls1bb ws1ca\">ough its voting </span></span></span>or other rights. Associates are accounted for <span class=\"_ _0\"/>using the equity<span class=\"ls1be ws1cc\"> method. Under the equi<span class=\"_ _0\"/>ty method, associates are carried at cost plus our s<span class=\"_ _0\"/>hare of<span class=\"ls23a ws29d\"> cumu<span class=\"_ _3\"/>lative </span></span>post-acquisition movement<span class=\"ls1be ws1cc\">s in undistributed profits<span class=\"_ _0\"/>/losses. Gains and losses on<span class=\"ls1c8 ws1d4\"> transactions between <span class=\"_ _0\"/>Man Group and our associat<span class=\"ls1bb ws1ca\">es are </span></span></span>eliminated to the extent of o<span class=\"_ _0\"/>ur interests <span class=\"ls1c0 ws0\">in these entities. An impairment assessment </span><span class=\"ws1f8\">of <span class=\"_ _0\"/>the carrying value of associates is pe<span class=\"ls1d0 ws1db\">rformed a<span class=\"_ _0\"/>nnually </span></span>or whenever events or changes in circumst<span class=\"ls2 ws1c7\">ances indi<span class=\"_ _0\"/>cate that the carrying amount may not be rec<span class=\"_ _0\"/>overable, with any impairment re<span class=\"ls1be ws0\">cognised </span></span>in the Group income statement. 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _268\"> </span><span class=\"ffac ls1b7 ws0\">18 <span class=\"_ _21\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c7\"> </span></span>A<span class=\"_ _30c\"> </span>cquisitions/contributions <span class=\"_ _197\"> </span><span class=\"ffac\">1 <span class=\"_ _e5\"> </span></span>20<span class=\"_ _30c\"> </span> Share of post-tax loss  (5) <span class=\"_ _e5\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1bd\"> </span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _267\"> </span><span class=\"ls1b7 ws0\">14 <span class=\"_ _b2\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws0\"><span class=\"ffad\"> </span></span>In 2021, we acquired a 23% interest in Hu<span class=\"ls1bd ws1f8\">b Te<span class=\"_ _0\"/>chnology Partners Ltd (HUB) for cash <span class=\"ls1c0 ws0\">of $19 million and $<span class=\"_ _0\"/>1 million in contribution<span class=\"ls1be ws1cc\"> of other assets.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c0 ws0\"><span class=\"ls1be ws1cc\"> </span></span></span>We do not consider HUB\u2019s ongoing losses to be a<span class=\"_ _0\"/>n indicator of<span class=\"ls1b7 ws1d3\"> impairment as its business rema<span class=\"ls1c0 ws0\">ins i<span class=\"_ _0\"/>n the development phase<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1c0 ws0\">.<span class=\"_ _30c\"> </span></span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>164 Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>22. Pension Accounting policy We operate 13 (2021: 12) defined <span class=\"_ _0\"/>contribution plans an<span class=\"ls1b7 ws1d3\">d two (2021: two) funded<span class=\"ls1ee ws263\"> defi<span class=\"_ _0\"/>ned benefit plans. </span></span>Defined contribution pla<span class=\"_ _0\"/>ns We pay contributions to publicly or privately administ<span class=\"_ _0\"/>ered pens<span class=\"ls1df ws1e8\">ion plans on a manda<span class=\"_ _0\"/>tory, contractual or voluntary<span class=\"_ _0\"/> basis. We hav<span class=\"ls1bf ws2cb\">e no further </span></span>payment obligation once the contributions have<span class=\"ls1b8 ws1ce\"> bee<span class=\"_ _0\"/>n paid. Defined contribution cos<span class=\"_ _0\"/>ts are recognised as pension costs within com<span class=\"_ _0\"/><span class=\"ls216 ws0\">pensation </span></span>in the Group income statement when they are <span class=\"_ _0\"/>due. Defined benefit <span class=\"_ _0\"/>plans A defined benefit plan creates a financial obligation to provid<span class=\"_ _3\"/>e <span class=\"ls227 ws257\">fundi<span class=\"_ _0\"/>ng to the pension pl<span class=\"_ _0\"/>an to<span class=\"ls1be ws1cc\"> provide a retired employee with<span class=\"ls216 ws2cc\"> pens<span class=\"_ _0\"/>ion benefits </span></span></span>usually dependent on one or <span class=\"_ _0\"/>more factors such as age, years of <span class=\"ls1bc ws1cb\">service and compens<span class=\"_ _0\"/>ation. As with <span class=\"ls1bf ws1f9\">the vast majority of similar a<span class=\"ls1be ws0\">rrangements, </span></span></span>we ultimately un<span class=\"_ _0\"/>derwrite the risks related <span class=\"_ _0\"/>to the defined be<span class=\"ls1bd ws1f8\">nefi<span class=\"_ _0\"/>t plans. The risks to which this exposes us include:<span class=\"_ _0\"/> </span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1e0 ws1e9\">Uncertainty in benefit payment<span class=\"_ _3\"/>s: the value of our liabilities f<span class=\"_ _3\"/>or post-retirement benefits will ultimate<span class=\"_ _3\"/>ly depend on the amount<span class=\"ls251 ws29b\"> of<span class=\"_ _3\"/> benefi<span class=\"_ _3\"/>ts paid<span class=\"_ _3\"/> </span></span></span>out. This in turn will dep<span class=\"_ _3\"/>end on the level of inflation<span class=\"_ _3\"/> (for th<span class=\"ls200 ws20b\">ose benefits that are subject to some form of in<span class=\"_ _3\"/>flation protecti<span class=\"ls1d0 ws1db\">on) and how long </span></span>individuals live.  \u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1c6 ws1ef\">Volatility in asset values: we are exposed to future movements in <span class=\"ls1d3 ws1df\">the values of<span class=\"_ _3\"/> assets held in the plans to meet future benefit<span class=\"_ _3\"/><span class=\"ls1c1 ws1cd\"> payments.  </span></span></span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1d2 ws1de\">Uncertainty in cash funding: movements in<span class=\"_ _3\"/> th<span class=\"ls200 ws20b\">e values of the obligations or assets may result in us bein<span class=\"_ _3\"/>g required to provide hi<span class=\"ls203 ws231\">gher levels </span></span></span></span>of cash. The two defined benefit plans operated are the Man Group plc Pens<span class=\"ls1c5 ws1d1\">ion Fund in the UK (t<span class=\"_ _0\"/>he UK Plan) and the Man Gro<span class=\"_ _0\"/>up Pension Pla<span class=\"ls267 ws0\">n </span></span>in Switzerland (the Swiss Plan). \u2013 UK Plan  The UK Plan is operated separatel<span class=\"_ _0\"/>y from Man Group and managed <span class=\"ls1ed ws1fa\">by i<span class=\"_ _0\"/>ndependent trustees. The <span class=\"_ _0\"/>trus<span class=\"ls1e9 ws1f2\">tees are responsible for payment<span class=\"ls1b9 ws235\"> of the </span></span></span>benefits and management of the UK Plan\u2019s as<span class=\"_ _0\"/><span class=\"ls1bd ws1f8\">sets. Under UK regulations, Man Group and <span class=\"_ _0\"/>the <span class=\"ls1bb\">trustees of the UK Plan are required t<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">o agree a </span></span></span>funding strategy and contribution schedule fo<span class=\"ls1bb ws1ca\">r the UK Plan. We<span class=\"_ _0\"/> have concluded that we <span class=\"ls1e9 ws1f2\">have no requir<span class=\"_ _0\"/>ement to adjust the balance<span class=\"ls1c4 ws2cd\"> sheet to </span></span></span>recognise either a curre<span class=\"_ _0\"/>nt surplus or a mini<span class=\"ls1be ws1cc\">mum funding requirement on the <span class=\"_ _0\"/>basis that we<span class=\"ls1d3 ws1df\"> have an uncondit<span class=\"_ _3\"/>ional right to a refun<span class=\"ls1cc ws1d7\">d of a current </span></span></span>or projected future surplus at<span class=\"ls1e9 ws1f2\"> some<span class=\"_ _0\"/> point in the future.  </span>The UK Plan was closed to new members in <span class=\"ls1bc ws1cb\">M<span class=\"_ _0\"/>ay 1999 and to future accrual in May 2011.  </span>\u2013 Swiss Plan  In Switzerland, we operate a retirement <span class=\"_ _0\"/>foundation whose assets <span class=\"ls1b8 ws1ce\">are held se<span class=\"_ _0\"/>parately from Man Group. This foundation co<span class=\"_ _0\"/>vers the <span class=\"ls268 ws2ce\">majo<span class=\"_ _3\"/>rity o<span class=\"_ _3\"/>f </span></span>employees in Switzerland and prov<span class=\"ls1cb ws1d6\">ides be<span class=\"_ _0\"/>nefits on a cash balance basis. Each em<span class=\"_ _0\"/>pl<span class=\"ls1be ws1cc\">oyee has a retirement account to which the em<span class=\"_ _0\"/>p<span class=\"ls1b8 ws1c8\">loyee and </span></span></span>Man Group make contributions a<span class=\"_ _0\"/>t rates set ou<span class=\"ls1bd ws1f8\">t in the plan rules base<span class=\"_ _0\"/>d on a percentage <span class=\"ls1be ws1cc\">of salary. Every year the pe<span class=\"_ _0\"/>nsion fund co<span class=\"ls1e4 ws0\">mmission </span></span></span>(composed of employer and employee represe<span class=\"_ _0\"/>nta<span class=\"ls1e9 ws1f2\">tives) decides the level of <span class=\"ls1bb ws1ca\">interest, if any, to a<span class=\"_ _0\"/>pply to retirement accounts base<span class=\"ls1d4 ws1e1\">d on t<span class=\"_ _0\"/>heir </span></span></span>agreed policy. At retirement, an employee can ta<span class=\"_ _0\"/>ke their retireme<span class=\"ls1bd ws220\">nt account as a lump sum or have this paid as a <span class=\"_ _3\"/>pension. </span>As the Swiss Plan is essentially a defined c<span class=\"_ _0\"/>ontribution plan with guarantees, the a<span class=\"_ _0\"/>ssets <span class=\"ls2 ws1c7\">held aim to be at least as much as the<span class=\"ls227 ws257\"> total<span class=\"_ _0\"/> of the </span></span>member account balances at any point in ti<span class=\"ls1bb ws1ca\">me. Member account bala<span class=\"_ _0\"/>nces cannot reduce, but interest is only applied to <span class=\"_ _0\"/>the accoun<span class=\"ls227 ws257\">t balances </span></span>when sufficient surplus assets are availabl<span class=\"ls1bc ws1cb\">e. As suc<span class=\"_ _0\"/>h, there is no specific asset/lia<span class=\"ls1bd ws1f8\">bility matching strategy in place, <span class=\"_ _0\"/>but if <span class=\"ls1ef ws1fc\">the liabilities (the<span class=\"_ _3\"/> sum of </span></span></span>the member account bala<span class=\"_ _0\"/>nces) ever exceed the <span class=\"ls1bc ws1cb\">value of the assets, we will consider how to remove a deficit as quickly as possib<span class=\"_ _0\"/><span class=\"ls1b9 ws235\">le. The Swiss </span></span>Plan surplus is restricted by the value of<span class=\"ls1e9 ws1f2\"> the em<span class=\"_ _0\"/>ployer contribution reserve, which <span class=\"ls1bd ws1f8\">provides the asset ceil<span class=\"_ _0\"/>ing on amounts avail<span class=\"ls1d4 ws1e1\">able to Man G<span class=\"_ _0\"/>roup.<span class=\"_ _30c\"> </span></span></span></span>Defined contribution plans<span class=\"_ _0\"/> Defined contribution plan costs totalled $13 million for the<span class=\"_ _0\"/> year to 31 December 2022 (2021: $12 million).<span class=\"_ _30c\"> </span>Defined benefit plan<span class=\"_ _0\"/>s At 31 December 2022, the UK Plan com<span class=\"_ _0\"/>prised 90% (31 December 2<span class=\"ls1bb ws21e\">021: 94%) of our total defined benefit pension obligations. </span>2022 $m 2021 $m Present value of funded obligations <span class=\"_ _269\"> </span><span class=\"ffac ls1c2\">(272) <span class=\"_ _6b\"> </span></span>(444) Fair value of plan assets <span class=\"_ _26a\"> </span><span class=\"ffac ls1b7 ws0\">294 <span class=\"_ _68\"> </span><span class=\"ffad\">473 </span></span>Surplus 22 <span class=\"_ _79\"> </span><span class=\"ffad\">29 </span>A<span class=\"_ _30c\"> </span>mount not recognised due to asset ceiling (Swiss Plan) <span class=\"_ _1f4\"> </span><span class=\"ffac ls232 ws267\">\u2013  <span class=\"_ _1c0\"> </span></span><span class=\"ls1bd ws0\">(2) </span>Net pension asse<span class=\"_ _0\"/>t 22 <span class=\"_ _79\"> </span><span class=\"ffad\">27 </span><div class=\"t m6 haf ffac fs2b fc12 sc0 ls1d5 ws1e2\" style=\"left:1.7373428px; bottom:1.7608185px;\">Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span></div><div class=\"t m7 hb0 ffae fs2c fc14 sc0 ls2 ws0\" style=\"left:0.0026168823px; bottom:1001.00977px;\">S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span></div><div class=\"t m0 hb1 ffac fs2d fc2 sc0 ls1b4 ws0\" style=\"left:645.5799px; bottom:1019.1583px;\">165 </div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls22e ws262\" style=\"left:0.0026168823px; bottom:934.99634px;\">22. Pension <span class=\"ffad ls269 ws0\">continued </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1df ws1e8\" style=\"left:0.0026168823px; bottom:916.27637px;\">Impact on the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls1cb ws1d6\">roup finan<span class=\"_ _0\"/>cial statements </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1e8\" style=\"left:0.0026168823px; bottom:903.2508px;\">Changes in the pr<span class=\"_ _0\"/>esent value of the defined benefi<span class=\"_ _0\"/>t obligatio<span class=\"ls2 ws1c7\">ns and the fair value of the p<span class=\"_ _0\"/>lan assets are as follows: </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:0.0026168823px; bottom:864.09436px;\">$m </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws2d0\" style=\"left:317.54712px; bottom:886.87036px;\">2022  <span class=\"ffad ws0\">2021 </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls229 ws2d1\" style=\"left:239.56076px; bottom:864.09436px;\">Assets Liabilities </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls253 ws2d2\" style=\"left:323.20538px; bottom:873.2204px;\">Asset ceiling </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1fa ws0\" style=\"left:329.6366px; bottom:864.01636px;\">adjustment </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls219 ws1c5\" style=\"left:388.4438px; bottom:873.2204px;\">Net pension </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls26a ws0\" style=\"left:379.82803px; bottom:864.01636px;\">asset/(liability) </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22c ws2d3\" style=\"left:437.44223px; bottom:864.09436px;\"> Assets <span class=\"_ _22f\"/>Liabilities<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls234 ws26b\" style=\"left:555.37585px; bottom:873.2204px;\">Asset ceiling </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22a ws0\" style=\"left:560.4508px; bottom:864.01636px;\">adjustment </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls26b ws2d4\" style=\"left:619.4592px; bottom:873.2204px;\">Net pension </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls237 ws0\" style=\"left:613.9765px; bottom:864.01636px;\">asset/(liability) </div><div class=\"c w35 hd6\" style=\"left:0.0026168823px; bottom:846.232px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:7.633362px; bottom:848.4164px;\">t beginning of the year <span class=\"_ _ae\"> </span><span class=\"ffac fc1a ls1b7 ws0\">473 <span class=\"_ _164\"> </span><span class=\"ls1c2\">(444) <span class=\"_ _49\"> </span><span class=\"fc2 ls1ca\">(2) <span class=\"_ _d1\"> </span></span></span>27 <span class=\"_ _9\"> </span></span><span class=\"ls201 ws2d5\"> 492 <span class=\"_ _2c\"/>(490) <span class=\"_ _e8\"> </span>\u2013 <span class=\"_ _98\"> </span>2 </span></div><div class=\"c w46 hb5\" style=\"left:0.0026168823px; bottom:831.958px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:7.633362px; bottom:834.1424px;\">mounts recognised in profi<span class=\"_ _0\"/>t and loss: <span class=\"_ _84\"> </span><span class=\"ffac fc1a ls1c0 ws0\">  <span class=\"_ _77\"> </span>  <span class=\"_ _e5\"> </span><span class=\"ls2\"> <span class=\"_ _93\"> </span></span>  <span class=\"_ _1\"> </span></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2ff\"/> <span class=\"_ _2ff\"/> <span class=\"_ _2ff\"/> <span class=\"_ _14d\"> </span><span class=\"_ _2ff\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:7.633362px; bottom:819.7899px;\">Current service cost to employer </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:259.8569px; bottom:819.79034px;\">\u2013 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _b2\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _95\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 <span class=\"_ _2a\"/>(2) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _119\"> </span>(2) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:7.633362px; bottom:805.5168px;\">Interest income/(cost) </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:258.4091px; bottom:805.51636px;\">8 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(8) <span class=\"_ _72\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _b8\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1fd ws2d7\"> 6 <span class=\"_ _2c\"/>(6) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _e8\"> </span>\u2013 </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:7.633362px; bottom:791.2428px;\">Foreign exchange movements </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1bf ws0\" style=\"left:250.71606px; bottom:791.2424px;\">(49) <span class=\"_ _9b\"> </span><span class=\"ls1b7\">46 <span class=\"_ _64\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _10\"> </span><span class=\"fc2 ls1ca\">(3)<span class=\"_ _0\"/> <span class=\"_ _95\"/><span class=\"ffad ls1fd ws2d8\"> (5) 5 <span class=\"_ _1f5\"> </span>\u2013 <span class=\"_ _e9\"> </span>\u2013 </span></span></span></span></div><div class=\"c w47 hb5\" style=\"left:0.0026168823px; bottom:774.706px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:7.633362px; bottom:776.8904px;\">mounts recognised in other comprehensive </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ff ws0\" style=\"left:7.633362px; bottom:765.2684px;\">income: </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:7.633362px; bottom:750.9168px;\">Remeasurements due to:<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:7.633362px; bottom:736.64276px;\">\u2013 changes in financial assum<span class=\"_ _0\"/>ptions </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:259.8569px; bottom:736.6424px;\">\u2013 <span class=\"_ _bd\"> </span><span class=\"ls1b7\">124 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1b7\">124 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1c9 ws2d9\"> \u2013 <span class=\"_ _22b\"/>36 <span class=\"_ _0\"/>\u2013 <span class=\"_ _a\"> </span>36 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:7.633362px; bottom:722.2899px;\">\u2013 changes in demograp<span class=\"_ _0\"/>hic assumptions </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:259.8569px; bottom:722.29034px;\">\u2013 <span class=\"_ _d1\"> </span><span class=\"ls1b7\">3 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _12\"> </span><span class=\"ls1b7\">3 <span class=\"_ _4\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 <span class=\"_ _2a\"/>(6) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _119\"> </span>(6) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:7.633362px; bottom:708.0168px;\">\u2013 experience adju<span class=\"_ _0\"/>stments </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:259.8569px; bottom:708.01636px;\">\u2013 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _b2\"> </span><span class=\"fc2 ls1ca\">(3) <span class=\"_ _95\"/><span class=\"ffad ls214 ws2da\"> \u2013 <span class=\"_ _3\"/>2 \u2013 <span class=\"_ _14c\"> </span>2 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:7.633362px; bottom:693.7428px;\">\u2013 actual return on<span class=\"_ _0\"/> plan assets less interest </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:14.116074px; bottom:682.04297px;\">on plan assets  </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c2 ws0\" style=\"left:243.42319px; bottom:682.04236px;\">(128) <span class=\"_ _3e\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _64\"> </span>\u2013 <span class=\"_ _5e\"> </span></span>(128) <span class=\"_ _8\"/><span class=\"ffad fc2 ls1c1 ws2db\"> (8) <span class=\"_ _0\"/>\u2013 <span class=\"_ _1f5\"> </span>\u2013 <span class=\"_ _14d\"> </span>(8) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e5 ws1ed\" style=\"left:7.633362px; bottom:667.68994px;\">\u2013 adjustment due to<span class=\"_ _3\"/> change in asset ceiling </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:259.8569px; bottom:667.69037px;\">\u2013 <span class=\"_ _1f\"> </span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">2 <span class=\"_ _12\"> </span>2 <span class=\"_ _9\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 \u2013 <span class=\"_ _22c\"/>(2) <span class=\"_ _28\"> </span>(2) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0026168823px; bottom:653.4168px;\">Employer contributions (i<span class=\"_ _0\"/>ncluding plan funding)<span class=\"_ _0\"/> </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:258.4091px; bottom:653.4164px;\">1 <span class=\"_ _1f\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _64\"> </span>\u2013 <span class=\"_ _12\"> </span></span>1 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls214 ws2dc\"> 5 <span class=\"_ _0\"/>\u2013 <span class=\"_ _0\"/>\u2013 <span class=\"_ _14d\"> </span>5 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:639.14276px;\">Employee contributions </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:258.4091px; bottom:639.1424px;\">1 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _b8\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1fd ws2d7\"> 1 <span class=\"_ _2c\"/>(1) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _e8\"> </span>\u2013 </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:0.0026168823px; bottom:624.7899px;\">Benefit payments </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1bf ws0\" style=\"left:250.71606px; bottom:624.79034px;\">(12) <span class=\"_ _9b\"> </span><span class=\"ls1b7\">12 <span class=\"_ _64\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1e4 ws2dd\"> (18)<span class=\"_ _0\"/> 18 <span class=\"_ _14d\"> </span>\u2013 <span class=\"_ _36\"> </span>\u2013 </span></span></span></div><div class=\"c w48 hb9\" style=\"left:0.0026168823px; bottom:607.94196px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:7.633362px; bottom:610.20435px;\">t end of the year  <span class=\"_ _8c\"> </span><span class=\"fc1a ls1b7 ws0\">294 <span class=\"_ _164\"> </span><span class=\"fc2 ls1c2\">(272) <span class=\"_ _72\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _77\"> </span></span>22 <span class=\"_ _9\"> </span></span><span class=\"ffad ls1c0 ws2de\"> 473 <span class=\"_ _2c\"/>(444) <span class=\"_ _34\"> </span>(2) <span class=\"_ _e9\"> </span>27 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c1 ws1cd\" style=\"left:0.0026168823px; bottom:590.2364px;\">The allowance for the estimated cost of remo<span class=\"ls1c9 ws1d5\">ving Guaranteed Minimum Pension inequalitie</span>s in the UK Plan of $1 million at<span class=\"_ _3\"/> 31 Dec<span class=\"ls201 ws20e\">ember 2022 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0026168823px; bottom:577.2886px;\">is unchanged from 31 Decem<span class=\"_ _0\"/>ber 2021. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:559.1144px;\">No cash contributions were paid to the UK <span class=\"_ _0\"/>plan in 2022 (2021: $3 million). </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls227 ws257\" style=\"left:0.0026168823px; bottom:540.86237px;\">Actuarial assu<span class=\"_ _0\"/>mptions used </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:527.91455px;\">The most significant actuarial assu<span class=\"_ _0\"/><span class=\"ls1ba ws1c9\">mptions used in<span class=\"_ _3\"/> the valuations <span class=\"ls1e9 ws297\">of the two plans are as <span class=\"_ _3\"/>follows: </span></span></div><div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:0.0026168823px; bottom:511.45636px;\"> <span class=\"_ _26b\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _42\"> </span> <span class=\"_ _6e\"> </span>Swiss Plan </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws5a\" style=\"left:448.5879px; bottom:497.8064px;\">2022  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls225 ws251\" style=\"left:441.7309px; bottom:488.68036px;\">% p.a. </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws5a\" style=\"left:511.08942px; bottom:497.8064px;\">2021  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls257 ws11b\" style=\"left:507.6537px; bottom:488.68036px;\">% p.a. </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws5a\" style=\"left:578.7074px; bottom:497.8064px;\">2022  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls225 ws251\" style=\"left:573.88763px; bottom:488.68036px;\">% p.a. </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:497.8064px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls257 ws11b\" style=\"left:638.3345px; bottom:488.68036px;\">% p.a. </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0026168823px; bottom:473.08035px;\">Discount rate <span class=\"_ _209\"> </span><span class=\"ffac fc1a ls1b7 ws0\">4.8 <span class=\"_ _5c\"> </span></span><span class=\"ls1b7 ws2df\">1.9  <span class=\"_ _1f\"> </span><span class=\"ffac fc1a ws0\">2.2 <span class=\"_ _5c\"> </span></span><span class=\"ws0\">0.4 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls203 ws231\" style=\"left:0.0026168823px; bottom:458.72836px;\">Price inflation <span class=\"_ _209\"> </span><span class=\"ffac fc1a ls1b7 ws0\">3.3 <span class=\"_ _5c\"> </span></span><span class=\"ls1b7 ws2df\">3.4  <span class=\"_ _1f\"> </span><span class=\"ffac fc1a ws0\">1.2 <span class=\"_ _5c\"> </span></span><span class=\"ws0\">1.0 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:444.45477px;\">Future salary increases </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:461.10687px; bottom:444.45438px;\">\u2013 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ls1b7 ws2df\">3.4  <span class=\"_ _d1\"> </span></span><span class=\"ls1b7\">1.2 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">1.0 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws297\" style=\"left:0.0026168823px; bottom:430.1808px;\">Pension payment increases </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:452.29474px; bottom:430.18036px;\">3.7 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ws2df\">3.8  <span class=\"_ _b8\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2\">\u2013 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws21e\" style=\"left:0.0026168823px; bottom:415.82794px;\">Deferred pensions increases </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:452.29474px; bottom:415.8285px;\">5.0 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ws2df\">5.0  <span class=\"_ _b8\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2\">\u2013 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cd ws2e0\" style=\"left:0.0026168823px; bottom:401.5549px;\">Interest cred<span class=\"_ _3\"/>iting rate  </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:461.10687px; bottom:401.55438px;\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2 ws2e1\">\u2013  <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">2.2 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">0.4 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:387.2808px;\">Social security increases </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:461.10687px; bottom:387.2805px;\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2 ws2e1\">\u2013  <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">1.0 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">1.0 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:367.31238px;\">Illustrative life expectancy assumptions are set o<span class=\"_ _0\"/>ut in the table below. </div><div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:0.0026168823px; bottom:349.6065px;\"> <span class=\"_ _26c\"> </span><span class=\"ffac ls26d ws2e2\">UK Plan </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls261 ws2c1\" style=\"left:579.9845px; bottom:349.6065px;\">Swiss Plan </div><div class=\"t m0 h2a ffad fse fc2 sc0 ls128 ws0\" style=\"left:0.0026168823px; bottom:334.7085px;\">Years <span class=\"_ _266\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _4b\"> </span><span class=\"ffad\">2021 </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:334.7085px;\">2022 <span class=\"_ _4b\"> </span><span class=\"ffad\">20<span class=\"_ _0\"/>21 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:319.0305px;\">Life expectancy of male aged 60 at<span class=\"_ _0\"/> year end <span class=\"_ _26d\"> </span><span class=\"ffac fc1a ws0\">26.9 <span class=\"_ _6a\"> </span></span><span class=\"ws2e3\">27.1  <span class=\"_ _135\"> </span><span class=\"ffac fc1a ws0\">27.7 <span class=\"_ _c0\"> </span></span><span class=\"ws0\">27.6 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1d3\" style=\"left:0.0026168823px; bottom:304.67838px;\">Life expectancy of male aged 60 in 20 years <span class=\"_ _220\"> </span><span class=\"ffac fc1a ws0\">28.4 <span class=\"_ _c0\"> </span></span><span class=\"ws2e3\">28.6  <span class=\"_ _5f\"> </span><span class=\"ffac fc1a ws0\">30.1 <span class=\"_ _c0\"> </span></span><span class=\"ws0\">30.0 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:290.4048px;\">Life expectancy of female age<span class=\"_ _0\"/>d 60 at year end </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:445.36237px; bottom:290.40436px;\">29.7 <span class=\"_ _6a\"> </span><span class=\"ffad fc2 ws2e3\">29.5  <span class=\"_ _135\"> </span></span>29.6 <span class=\"_ _c0\"> </span><span class=\"ffad fc2\">29.4 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:276.13077px;\">Life expectancy of female age<span class=\"_ _0\"/>d 60 in 20 years </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:445.36237px; bottom:276.13037px;\">31.1 <span class=\"_ _6a\"> </span><span class=\"ffad fc2 ws2e3\">30.8  <span class=\"_ _135\"> </span></span>31.6 <span class=\"_ _c0\"> </span><span class=\"ffad fc2\">31.5 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:256.16235px;\">The duration of a pensio<span class=\"_ _0\"/>n plan is the average term over which th<span class=\"ls2 ws1c7\">e plan\u2019s benefits are e<span class=\"_ _0\"/>xpected to fall due, weighted by the pre<span class=\"ls1cb ws1d6\">sent value o<span class=\"_ _0\"/>f each </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0026168823px; bottom:243.21457px;\">expected benefit <span class=\"_ _0\"/>payment. The duration of the <span class=\"ls1bf ws1f9\">UK and Swiss Plans is approximately 1<span class=\"_ _0\"/>3 years. </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:224.96255px;\">Sensitivity analysis<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:212.01477px;\">The table below illustrates the impa<span class=\"_ _0\"/>ct on the assessed value of the benefit obligations<span class=\"ls1b8 ws1ce\"> fr<span class=\"_ _0\"/>om changing the most sensitive actuar<span class=\"ls26e ws2e4\">ial assumptions </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:198.98918px;\">in isolation. The increase in the range of <span class=\"ls1ee ws1fb\">possible <span class=\"_ _0\"/>discount and inflation rate<span class=\"_ _0\"/> assump<span class=\"ls1e9 ws1f2\">tions considered in the analysis compared<span class=\"ls201 ws20e\"> with the prior year </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:0.0026168823px; bottom:185.96358px;\">reflects recent heightened volat<span class=\"_ _3\"/>ility in interest rates and inf<span class=\"_ _3\"/>lat<span class=\"ls214 ws23a\">ion. The calcu<span class=\"_ _3\"/>lations have been <span class=\"_ _3\"/>carried out using the same <span class=\"_ _3\"/>me<span class=\"ls1ed ws1fa\">thod and da<span class=\"_ _0\"/>ta as our </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls212 ws2e5\" style=\"left:0.0026168823px; bottom:173.0158px;\">pension figu<span class=\"_ _3\"/>res. A combination of changes in<span class=\"_ _3\"/> a<span class=\"ls1cc ws1f3\">ssumptions could produce a di<span class=\"_ _0\"/>fferent result.  </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls26f ws2e6\" style=\"left:555.37585px; bottom:156.55637px;\">Increase in obligatio<span class=\"_ _0\"/>n at </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls270 ws2e7\" style=\"left:565.82135px; bottom:147.43037px;\">31 December 2022 </div><div class=\"t m0 h2a ffaf fse fc2 sc0 ls7a ws0\" style=\"left:0.0026168823px; bottom:133.85837px;\">$m<span class=\"ffad ls2\"> <span class=\"_ _26e\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _a5\"> </span>Swiss Plan </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:118.180374px;\">Discount rate decreased by 0.5%<span class=\"_ _0\"/> p.a. <span class=\"_ _26f\"> </span><span class=\"ffac ls1b7 ws0\">16 <span class=\"_ _b8\"> </span>2 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0026168823px; bottom:103.82837px;\">Inflation rate i<span class=\"_ _0\"/>ncreased by 0.5% p.a. <span class=\"_ _266\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _b8\"> </span>1 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:89.55478px;\">One year increase in assumed life expectancy </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:591.2702px; bottom:89.55437px;\">9 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ls1c7\"> </span></div>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>166<span class=\"_ _30c\"> </span>Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>22. Pension <span class=\"ffad ls269 ws0\">continued<span class=\"_ _30c\"> </span></span>Pension asset investments<span class=\"_ _30c\"> </span>The assets held by the <span class=\"_ _0\"/>two plans at 31 December 2022 are as follows: <span class=\"_ _270\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _5d\"> </span> <span class=\"_ _72\"> </span>Swiss Plan<span class=\"_ _30c\"> </span></span>$m <span class=\"_ _271\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _40\"> </span></span><span class=\"ws5a\">2021  <span class=\"_ _3\"/> <span class=\"_ _4b\"> </span><span class=\"ffac ls129 ws0\">2022 <span class=\"_ _4b\"> </span></span>2021 </span>Fund investme<span class=\"_ _0\"/>nts <span class=\"_ _136\"> </span><span class=\"ffac ls1b7 ws0\">90 <span class=\"_ _40\"> </span><span class=\"ffad\">162 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span>2 <span class=\"_ _d3\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span></span>Liability-driven investmen<span class=\"_ _3\"/>ts (LDI) <span class=\"_ _272\"> </span><span class=\"ffac ls1b7 ws0\">77 <span class=\"_ _1e\"> </span><span class=\"ffad\">104 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span></span>Bonds<span class=\"_ _30c\"> </span>66 <span class=\"_ _1e\"> </span><span class=\"ffad\">109 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _f1\"> </span></span></span>12 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span>Index-linked gove<span class=\"_ _0\"/>rnment bonds<span class=\"_ _30c\"> </span>21 <span class=\"_ _74\"> </span><span class=\"ffad\">45 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _12c\"> </span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span>Equities<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">9 <span class=\"_ _1c0\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span></span>Property<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">2 <span class=\"_ _d3\"> </span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span></span>Cash<span class=\"_ _30c\"> </span>12 <span class=\"_ _74\"> </span><span class=\"ffad\">23 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _12\"> </span></span></span>2 <span class=\"_ _12c\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span>Other<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">1 <span class=\"_ _d3\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span></span>Total assets<span class=\"_ _30c\"> </span>266 <span class=\"_ _1e\"> </span><span class=\"ffad\">443 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _f1\"> </span></span></span>28 <span class=\"_ _1c0\"> </span><span class=\"ffad\">30<span class=\"_ _30c\"> </span></span>The UK Plan investment strategy is set by <span class=\"_ _0\"/>the trustees. The curre<span class=\"ls1b9 ws235\">nt strategy is broa<span class=\"_ _0\"/>dly split in<span class=\"ls1e9 ws1f2\">to growth and matching portfoli<span class=\"ls201 ws20e\">os. The growth<span class=\"_ _30c\"> </span></span></span></span>portfolio is invested in diversified<span class=\"_ _3\"/> growth funds and Man Divers<span class=\"ls214 ws218\">ified Risk Premia. The matc<span class=\"_ _3\"/>hing portfolio is invested primarily<span class=\"ls1c8 ws1d4\"> in government and<span class=\"_ _30c\"> </span></span></span>corporate bonds (the latter throug<span class=\"_ _0\"/>h absolute <span class=\"ls1bb ws1ca\">return bonds holdings), and LDI funds. The<span class=\"_ _0\"/> <span class=\"ls1c8 ws1d4\">UK Plan investment strategy hedges arou<span class=\"ls1cc ws1d7\">nd 100% of the<span class=\"_ _30c\"> </span></span></span></span>movement in the \u2018technical provisions\u2019 <span class=\"_ _0\"/>funding measure (as opposed to the IAS 19 ac<span class=\"_ _0\"/>counting measure) for both interest rate and<span class=\"ls1ef ws1fc\"> inflation<span class=\"_ _30c\"> </span></span>expectation changes.<span class=\"_ _30c\"> </span>Part of the in<span class=\"_ _3\"/>vestment objective of th<span class=\"_ _3\"/>e UK <span class=\"ls1bb ws1ca\">Plan is to minimise fluctuations in the UK<span class=\"ls1e9 ws1f2\"> Pla<span class=\"_ _0\"/>n\u2019s funding levels due to changes in t<span class=\"ls1e4 ws2e9\">he value of the liabilities.<span class=\"_ _30c\"> </span></span></span></span>This is primarily achieved using the LDI fu<span class=\"_ _3\"/>nds, which aim to hedg<span class=\"ls1c9 ws1d5\">e movements in the pension liability due to changes in int<span class=\"_ _3\"/>eres<span class=\"ls1ec ws1f7\">t rate and inf<span class=\"_ _3\"/>lation<span class=\"_ _30c\"> </span></span></span>expectations. LDI primarily involves the use o<span class=\"_ _0\"/>f government bonds <span class=\"ls1e9 ws1f2\">(including repurchase agreements</span>) and derivatives such <span class=\"_ _0\"/>as inte<span class=\"ls1cc ws1f3\">rest rate and<span class=\"_ _30c\"> </span></span>inflation swaps. There are no a<span class=\"_ _0\"/>nnuities or <span class=\"ls1e9 ws1f2\">longevity swaps. These instruments are typi<span class=\"ls1c9 ws1d5\">cally priced and collateralised daily by <span class=\"ls1b9 ws235\">the UK Plan\u2019s LDI<span class=\"_ _30c\"> </span></span></span></span>manager and/or central clearing hou<span class=\"_ _3\"/>ses. Given that the purp<span class=\"_ _3\"/>ose of<span class=\"ls214 ws218\"> LDI is to hedge corresponding liab<span class=\"_ _3\"/>ility exposures, the main r<span class=\"ls1ff ws28d\">isk is that<span class=\"_ _3\"/> the<span class=\"_ _30c\"> </span></span></span>investments held move differently to t<span class=\"_ _3\"/>he liability exposures. This <span class=\"ls214 ws218\">risk<span class=\"_ _3\"/> is managed by the trustees, their advisers and the UK P<span class=\"ls1c2 ws219\">lan\u2019s LDI manager,<span class=\"_ _30c\"> </span></span></span>who regularly assess the position. During September and October 2022, a large in<span class=\"ls1d2 ws1de\">crease and subseq<span class=\"_ _3\"/>uent volatility in real <span class=\"ls1ef ws1fc\">gilt yields led<span class=\"_ _3\"/> to many LDI funds calling<span class=\"ls1bd ws1f8\"> for collateral at short<span class=\"_ _30c\"> </span></span></span></span>notice. There was limited impact on the UK Pl<span class=\"_ _0\"/><span class=\"ls1fe ws207\">an other th<span class=\"_ _3\"/>an a sharp fall in fund valu<span class=\"_ _3\"/>es<span class=\"ls1b7 ws1d3\"> due to the high level<span class=\"_ _0\"/> of hedging (i.e. m<span class=\"ls1e0 ws1e9\">atching the fall in<span class=\"_ _3\"/> </span></span></span>liabilities). The UK Plan\u2019s in<span class=\"ls1b7 ws1d3\">vestments were rebalanced regularly, and the targ<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">et hedging level of 100% of interest rates a<span class=\"_ _0\"/>nd i<span class=\"ls1f0 ws22f\">nflation was preserved<span class=\"_ _30c\"> </span></span></span></span>throughout the period, with <span class=\"_ _0\"/>the <span class=\"ls1c1 ws1cd\">funding level volatility <span class=\"ls2 ws1c7\">relatively muted as a result. At 31 Decem<span class=\"_ _0\"/>ber 2022, the UK Plan\u2019s hedgi<span class=\"ls1ca ws1dc\">ng assets conti<span class=\"_ _0\"/>nue to<span class=\"_ _30c\"> </span></span></span></span>hedge around 100% of interest rates and in<span class=\"ls1c6 ws1ef\">flation<span class=\"_ _3\"/> on the technical provisions basis. The level of leverage ut<span class=\"_ _3\"/>ilised was in line<span class=\"ls1cc ws1f3\"> with regulatory<span class=\"_ _30c\"> </span></span></span>requirements, with the LDI <span class=\"_ _3\"/><span class=\"ls201 ws20e\">funds themselves running a lower th<span class=\"ls1c0 ws0\">an targ<span class=\"_ _0\"/>et level of leverage. The UK Plan has sources of cash from<span class=\"ls1c6 ws1d2\"> the collateral<span class=\"_ _30c\"> </span></span></span></span>waterfall, trustee bank account,<span class=\"_ _0\"/> and access to daily-dea<span class=\"ls1e9 ws1f2\">ling funds should further collate<span class=\"_ _0\"/>ral calls be made. </span>The government bond assets a<span class=\"_ _0\"/>nd diversified gr<span class=\"ls1c0 ws0\">owth funds have prices quoted in active <span class=\"ls1cb ws1d6\">marke<span class=\"_ _0\"/>ts and the absolute return bonds, LDI<span class=\"ls271 ws2eb\"> and Man<span class=\"_ _30c\"> </span></span></span></span>Diversified Risk Premia are primarily unquoted. At 31 Decem<span class=\"_ _0\"/>ber 2022,<span class=\"ls1b8 ws1ce\"> around 33% of the UK Pla<span class=\"_ _0\"/>n assets relate to those with quot<span class=\"ls213 ws22f\">ed prices a<span class=\"_ _3\"/>nd<span class=\"_ _30c\"> </span></span></span>67% with unquoted prices (2021: around 35% qu<span class=\"ls1bd ws1f8\">o<span class=\"_ _0\"/>ted and 65% unquoted). The UK Pl<span class=\"_ _0\"/>an does </span>not invest directly in property occupied <span class=\"ls1e3 ws2cf\">by Man<span class=\"_ _30c\"> </span></span>Group or our shares. Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>167<span class=\"_ _30c\"> </span>23. Share-based payment<span class=\"_ _3\"/> schemes<span class=\"_ _30c\"> </span>Accounting policy<span class=\"_ _30c\"> </span>Man Group operates equity-s<span class=\"ls1cc ws1d7\">ettled share-<span class=\"_ _0\"/>based payment schemes which are remunera<span class=\"ls1e9 ws297\">tion payments to selected<span class=\"ls1c0 ws0\"> em<span class=\"_ _0\"/>ployees that take t<span class=\"ls1ee ws1fb\">he form<span class=\"_ _30c\"> </span></span></span></span></span>of an award of shares in the Comp<span class=\"_ _0\"/>any. These typically vest over<span class=\"ls1be ws1cc\"> three to five years, although <span class=\"ls214 ws218\">conditions vary between different<span class=\"ls1b8 ws1c8\"> types of award.<span class=\"_ _30c\"> </span></span></span></span>The fair value of the employee serv<span class=\"_ _0\"/>ices received in exchange for <span class=\"ls1b8 ws1ce\">the share awards/opti<span class=\"_ _0\"/>ons granted is recognised as an expense, <span class=\"_ _0\"/><span class=\"ls1e1 ws2ec\">with th<span class=\"_ _3\"/>e<span class=\"_ _30c\"> </span></span></span>corresponding credit reco<span class=\"_ _0\"/>gnised in equity, <span class=\"ls1be ws1cc\">and is determined by reference to the <span class=\"_ _0\"/>fair<span class=\"ls1bd ws1f8\"> value of the share awards/options at <span class=\"_ _0\"/>gran<span class=\"ls1e3 ws2cf\">t date. </span></span></span>We calculate the fair value of <span class=\"ls1be ws1cc\">share options using the <span class=\"_ _0\"/>Black-Scholes valuation mo<span class=\"ls1b8 ws1ce\">del, which takes into account the e<span class=\"_ _0\"/>ffect of bo<span class=\"ls1d2 ws1de\">th financial and<span class=\"_ _30c\"> </span></span></span></span>demog<span class=\"_ _3\"/>raphic<span class=\"_ _3\"/> assumpti<span class=\"_ _3\"/>ons. Fo<span class=\"_ _3\"/>rfeiture<span class=\"_ _3\"/> and ear<span class=\"_ _3\"/>l<span class=\"ls1b7 ws1d3\">y vesting assumptions are based on his<span class=\"_ _0\"/>tori<span class=\"ls1bd ws1f8\">cal observable data. Changes to the <span class=\"_ _0\"/>origi<span class=\"ls1ee ws1fb\">nal estimates,<span class=\"_ _30c\"> </span></span></span></span>if any, are included in the Group income sta<span class=\"_ _0\"/>tement, with a corresponding a<span class=\"_ _0\"/>djustment to equity.<span class=\"_ _30c\"> </span>Share awards<span class=\"_ _30c\"> </span>The fair values of share awards gra<span class=\"_ _0\"/>nted in the year an<span class=\"ls1be ws1cc\">d the assumptions used i<span class=\"_ _0\"/>n the calculations are as follows:</span> <span class=\"_ _273\"> </span><span class=\"ffac ls274 ws2ee\">Deferred share plan <span class=\"_ _d4\"> </span> <span class=\"_ _274\"> </span>Executive directors' long-<span class=\"_ _0\"/>term incentive plan<span class=\"_ _30c\"> </span></span>Grant dates<span class=\"_ _30c\"> </span>11/03/2022 \u2013<span class=\"_ _30c\"> </span>02/08/2022<span class=\"_ _30c\"> </span>12/03/2021 \u2013<span class=\"_ _30c\"> </span>29/09/2021<span class=\"fc13 ls275\">  <span class=\"_ _53\"> </span></span><span class=\"ffac ls1c2\">11/03/2022 <span class=\"_ _9b\"> </span></span>12/03/2021<span class=\"_ _30c\"> </span>Share awards granted in the ye<span class=\"_ _0\"/>ar <span class=\"_ _1d5\"> </span><span class=\"ffac ls1b7 ws0\">21,255,153 <span class=\"_ _47\"> </span><span class=\"ffad\">11,648,047<span class=\"_ _0\"/><span class=\"fc13 ls275\">  <span class=\"_ _67\"> </span></span></span><span class=\"ls1e9 ws1f2\"> 2,028,460  <span class=\"_ _132\"> </span><span class=\"ffad\"> 2,798,475 </span></span></span>Weighted average fair value per sh<span class=\"_ _0\"/>are award granted ($)<span class=\"_ _30c\"> </span>2.6 <span class=\"_ _1d8\"> </span><span class=\"ffad\">2.2<span class=\"fc13 ls275\">  <span class=\"_ _182\"> </span></span></span>2.6 <span class=\"_ _1d8\"> </span><span class=\"ffad\">2.2<span class=\"_ _30c\"> </span></span>Movements in the number of share <span class=\"_ _0\"/>awards outstanding are as follows:<span class=\"_ _30c\"> </span>2022  <span class=\"_ _3e\"> </span><span class=\"ffad ls129 ws0\">2021<span class=\"_ _30c\"> </span></span>Share awards outstanding at<span class=\"ls1e9 ws1f2\"> beginning o<span class=\"_ _0\"/>f the year <span class=\"_ _275\"> </span><span class=\"ffac ws0\">42,602,119 <span class=\"_ _14d\"> </span><span class=\"ffad\">40,284,892<span class=\"_ _30c\"> </span></span></span></span>Granted <span class=\"_ _1f3\"> </span><span class=\"ffac ls1b7\">23,283,613 <span class=\"_ _14d\"> </span><span class=\"ffad\">14,446,522<span class=\"_ _30c\"> </span></span></span>Forfeited<span class=\"_ _30c\"> </span>(2,363,058) <span class=\"_ _e8\"> </span><span class=\"ffad ls1e9\">(1,277,288)<span class=\"_ _30c\"> </span></span>Exercised<span class=\"_ _30c\"> </span>(22,269,837) <span class=\"_ _28\"> </span><span class=\"ffad ls1e9\">(10,852,007)<span class=\"_ _30c\"> </span></span>Share awards outstanding at end <span class=\"_ _0\"/>of the year<span class=\"_ _30c\"> </span>41,252,837 <span class=\"_ _14d\"> </span><span class=\"ffad\">42,602,119<span class=\"_ _30c\"> </span></span>Share awards exercisabl<span class=\"ls1b7 ws1d3\">e at end of the year<span class=\"_ _0\"/> <span class=\"_ _276\"> </span><span class=\"ffac ws0\">25,518 <span class=\"_ _16\"> </span><span class=\"ffad\">43,077<span class=\"_ _30c\"> </span></span></span></span>Share options<span class=\"_ _30c\"> </span>The fair values of share optio<span class=\"_ _0\"/>ns granted in the year under th<span class=\"ls1bb ws1ca\">e Sharesa<span class=\"_ _0\"/>ve employee share option scheme, and the assump<span class=\"_ _0\"/>tions used<span class=\"ls1ba ws1c9\"> in the<span class=\"_ _30c\"> </span></span></span>calculations, are as follows:<span class=\"_ _30c\"> </span>2022  <span class=\"_ _3e\"> </span><span class=\"ffad ls129 ws0\">2021<span class=\"_ _30c\"> </span></span>Grant date <span class=\"_ _277\"> </span><span class=\"ffac ls1c2 ws0\">06/09/2022 <span class=\"_ _14c\"> </span><span class=\"ffad ls1bd\">07/09/2021<span class=\"_ _30c\"> </span></span></span>Weighted average share price at g<span class=\"_ _0\"/>rant date ($)<span class=\"_ _30c\"> </span>1 <span class=\"_ _278\"> </span><span class=\"ffac ls1b7\">2.9 <span class=\"_ _74\"> </span><span class=\"ffad\">3.0<span class=\"_ _30c\"> </span></span></span>Weighted average exercise price at grant date <span class=\"_ _0\"/>($)<span class=\"_ _30c\"> </span>2 <span class=\"_ _1c7\"> </span><span class=\"ffac ls1b7\">2.3 <span class=\"_ _74\"> </span><span class=\"ffad\">2.4<span class=\"_ _30c\"> </span></span></span>Share options grante<span class=\"_ _0\"/>d in the period<span class=\"_ _30c\"> </span>1,440,991 <span class=\"_ _154\"> </span><span class=\"ffad\">938,879<span class=\"_ _30c\"> </span></span>V<span class=\"_ _30c\"> </span>esting period (years) <span class=\"_ _1e9\"> </span><span class=\"ffac ls1e3 ws0\">3\u20135 <span class=\"_ _d1\"> </span><span class=\"ffad\">3\u20135<span class=\"_ _30c\"> </span></span></span>Expected share price volatilit<span class=\"_ _3\"/>y (%)<span class=\"_ _30c\"> </span>30 <span class=\"_ _10\"> </span><span class=\"ffad\">30<span class=\"_ _30c\"> </span></span>Dividend yield (%)<span class=\"_ _30c\"> </span>5 <span class=\"_ _12c\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span>Risk-free rate (%)<span class=\"_ _30c\"> </span>0.2 <span class=\"_ _d6\"> </span><span class=\"ffad\">0.2<span class=\"_ _30c\"> </span></span>Expected option life (years)<span class=\"_ _0\"/>  3.5  <span class=\"_ _1e\"> </span><span class=\"ffad\"> 3.4 </span>Number of options assumed <span class=\"_ _0\"/>to vest<span class=\"_ _30c\"> </span>1,095,521 <span class=\"_ _154\"> </span><span class=\"ffad\">715,196<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>verage fair value per option granted ($) <span class=\"_ _279\"> </span><span class=\"ffac ls1b7\">0.7 <span class=\"_ _74\"> </span><span class=\"ffad\">0.5<span class=\"_ _30c\"> </span></span></span>Notes:<span class=\"_ _30c\"> </span>1 <span class=\"_ _2b\"> </span>Sterlin<span class=\"_ _3\"/>g share price at grant date each year <span class=\"_ _3\"/>of \u00a32.48 and \u00a32.15 respectively.<span class=\"_ _3\"/> 2 <span class=\"_ _2b\"> </span>Sterlin<span class=\"_ _3\"/>g exercise price each year of \u00a32.01 and <span class=\"_ _3\"/>\u00a31.71 respectively.<span class=\"_ _30c\"> </span>The expected share price volatility is based on historical volat<span class=\"ls1d2 ws1de\">ilit<span class=\"_ _3\"/>y over the past five years. The expe<span class=\"_ _3\"/>cted option life is the<span class=\"ls1bd ws1f8\"> average expected period<span class=\"_ _30c\"> </span></span></span>to exercise. The risk-free rate o<span class=\"_ _0\"/>f return is the yield on zero-c<span class=\"ls1df ws1e8\">oupon UK governme<span class=\"_ _0\"/>nt bonds of a term consisten<span class=\"_ _0\"/>t with the assumed<span class=\"ls1cd ws243\"> option life.<span class=\"_ _30c\"> </span></span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>168<span class=\"_ _30c\"> </span>Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>23. Share-based payment<span class=\"_ _3\"/> schemes <span class=\"ffad ls21d ws0\">continued<span class=\"ffac ls2\"> </span></span>Movements in the number of share optio<span class=\"_ _0\"/>ns outstanding are as follows:<span class=\"_ _30c\"> </span>2022  <span class=\"ffad ws0\">2021<span class=\"_ _30c\"> </span></span>Number<span class=\"_ _30c\"> </span>Weighted<span class=\"_ _30c\"> </span>average<span class=\"_ _30c\"> </span>exercise price<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>($ per share) <span class=\"_ _1\"> </span><span class=\"ffad ls274 ws2f0\"> Number<span class=\"_ _30c\"> </span></span>Weighted average<span class=\"_ _30c\"> </span>exercise price<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>($ per share)<span class=\"_ _30c\"> </span>Share options outstanding at beginning of the year<span class=\"_ _0\"/> <span class=\"_ _11f\"> </span><span class=\"ffac ws0\">6,221,056<span class=\"fc13 ls2\"> <span class=\"_ _5d\"> </span></span>1.6<span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span></span><span class=\"ls1b7 ws2f2\"> 33,501,391 <span class=\"_ _6b\"> </span>3.4<span class=\"_ _30c\"> </span></span>Granted <span class=\"_ _171\"> </span><span class=\"ffac ls1b7\">1,440,991 <span class=\"_ _5d\"> </span>2.4 <span class=\"_ _9\"> </span><span class=\"ffad ws2f3\"> 938,879<span class=\"_ _0\"/> <span class=\"_ _145\"> </span>2.3<span class=\"_ _30c\"> </span></span></span>Forfeited<span class=\"_ _30c\"> </span>(682,302) <span class=\"_ _6e\"> </span><span class=\"ls1b7\">1.6 <span class=\"_ _9\"> </span><span class=\"ffad ws2f4\"> (1,031,477) <span class=\"_ _6c\"> </span>1.7<span class=\"_ _30c\"> </span></span></span>Expired<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _d3\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls1b9 ws2f5\"> (25,776,840) <span class=\"_ _74\"> </span>\u2013<span class=\"_ _30c\"> </span></span>Exercised<span class=\"_ _30c\"> </span>2 <span class=\"_ _27a\"> </span><span class=\"ffac ls1bc\">(1,002,968) <span class=\"_ _6e\"> </span><span class=\"ls1b7\">1.5 <span class=\"_ _9\"> </span><span class=\"ffad ws2f4\"> (1,410,897) <span class=\"_ _6c\"> </span>1.7<span class=\"_ _30c\"> </span></span></span></span>Share options outstanding at end o<span class=\"_ _0\"/>f the year<span class=\"_ _30c\"> </span>5,976,777 <span class=\"_ _5d\"> </span>1.7 <span class=\"_ _9\"> </span><span class=\"ffad ws2f6\"> 6,221,056 <span class=\"_ _bc\"> </span>1.6<span class=\"_ _30c\"> </span></span>Share options exercisabl<span class=\"ls1b7 ws1d3\">e at end o<span class=\"_ _0\"/>f the year <span class=\"_ _27b\"> </span><span class=\"ffac ws0\">251,882 <span class=\"_ _5d\"> </span>1.6 <span class=\"_ _9\"> </span></span><span class=\"ws2f3\"> 127,826 <span class=\"_ _99\"> </span>1.9<span class=\"_ _30c\"> </span></span></span>Notes:<span class=\"_ _30c\"> </span>1 <span class=\"_ _2b\"> </span>Calculated at 31 December <span class=\"ws2c3\">exchange ra<span class=\"_ _3\"/>tes each year.<span class=\"_ _30c\"> </span></span>2 <span class=\"_ _2b\"> </span>The weigh<span class=\"_ _3\"/>ted average share price of op<span class=\"ls27b ws2f8\">tions<span class=\"_ _3\"/> exercised was $2.59 (20<span class=\"_ _3\"/>21: $2.18).<span class=\"_ _30c\"> </span></span>The share options outstandi<span class=\"_ _0\"/>ng at year end have expected remaining lives as follows:<span class=\"_ _30c\"> </span>Range of exercise prices<span class=\"_ _0\"/> ($ per share)<span class=\"_ _30c\"> </span>2022  <span class=\"ffad ws0\">2021<span class=\"_ _30c\"> </span></span>Number of<span class=\"_ _30c\"> </span>share options<span class=\"_ _30c\"> </span>Weighted<span class=\"_ _30c\"> </span>average<span class=\"_ _30c\"> </span>expected<span class=\"_ _30c\"> </span>remaining life<span class=\"_ _30c\"> </span>(years)<span class=\"_ _30c\"> </span>Number of share<span class=\"_ _30c\"> </span>options<span class=\"_ _30c\"> </span>Weighted<span class=\"_ _30c\"> </span>average<span class=\"_ _30c\"> </span>expected<span class=\"_ _30c\"> </span>remaining life<span class=\"_ _30c\"> </span>(years)<span class=\"_ _30c\"> </span>0.00\u20133.00 <span class=\"_ _27c\"> </span><span class=\"ffac ls1b7\">5,976,777<span class=\"fc13 ls2\"> <span class=\"_ _5d\"> </span></span>2.0 <span class=\"_ _9\"> </span><span class=\"ffad ws2f6\"> 6,221,056 <span class=\"_ _bc\"> </span>2.3<span class=\"_ _30c\"> </span></span></span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>169 24. Share capital, Employee Trust, Treasu<span class=\"_ _3\"/>ry share reserve and earnings pe<span class=\"_ _3\"/>r share (EPS) Accounting policy  Incremental costs directly attributable to the issue o<span class=\"_ _0\"/>f new ordi<span class=\"ls1bd ws1f8\">nary shares are shown in equity<span class=\"ls1c8 ws1d4\"> a<span class=\"_ _0\"/>s a deduction from the proceed<span class=\"ls1ed ws212\">s, net of tax.</span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c8 ws1d4\"><span class=\"ls1ed ws212\"> </span></span></span>Share repurchases are recognised at the po<span class=\"ls1d3 ws1df\">in<span class=\"_ _3\"/>t we become committed to completing th<span class=\"ls1ef ws1fc\">em. A liab<span class=\"_ _3\"/>ility is recognised for the full am<span class=\"_ _3\"/><span class=\"ls242 ws282\">ount of the<span class=\"_ _3\"/> </span></span></span>commitment, including directly attributable <span class=\"ls1b8 ws1ce\">costs, with a corre<span class=\"_ _0\"/>sponding debit to equity. <span class=\"_ _0\"/>Where repurchased shares are held in T<span class=\"ls1c0 ws0\">rea<span class=\"_ _0\"/>sury, a </span></span>transfer from the profit and loss res<span class=\"_ _0\"/>erve to the Treasury share <span class=\"ls1bb ws1ca\">reserve is recognised for the <span class=\"_ _0\"/>full amount of the consideration <span class=\"ls1be ws1cc\">paid. Wher<span class=\"_ _0\"/>e shares </span></span>are repurchased and <span class=\"_ _0\"/>subsequently cancelled, the equivalent par va<span class=\"ls1be ws1cc\">lue<span class=\"_ _0\"/> by which the Company\u2019s share capital is reduced is<span class=\"_ _0\"/> transfe<span class=\"ls1ba ws1c9\">rred to the </span></span>capital redemption reserve. The Employee Trust, which is co<span class=\"_ _0\"/>nsolidated into Man Group, has <span class=\"ls1ca ws250\">the obligation to deli<span class=\"_ _0\"/>ver deferred share-based and fund product<span class=\"_ _0\"/>-b<span class=\"ls20b ws0\">ase<span class=\"_ _3\"/>d </span></span>compensation granted <span class=\"_ _0\"/>to employees, and accor<span class=\"ls1e9 ws1f2\">dingly holds shares and fund investments <span class=\"_ _0\"/><span class=\"ls2 ws240\">to deliver against these future obligation<span class=\"ls1d4 ws1e1\">s. Man Group </span></span></span>plc shares held by the Employee T<span class=\"_ _0\"/>rust and shares held in Treasur<span class=\"ls1c2 ws219\">y are recorde<span class=\"_ _0\"/>d at cost, includin<span class=\"ls1be ws1cc\">g any directly attributable inc<span class=\"ls1bc ws1cb\">remental costs (net </span></span></span>of tax), and are deducte<span class=\"_ _0\"/>d from equity (wit<span class=\"ls1bb\">hin the respective reserves) until the shar<span class=\"_ _0\"/>es<span class=\"ls1be ws1cc\"> are sold, cancelled or transferred to e<span class=\"ls1b7 ws1d3\">mployees. W<span class=\"_ _0\"/>here </span></span></span>such shares are subsequently sold,<span class=\"_ _0\"/> any consideration received, ne<span class=\"ls1e9 ws1f2\">t of any directly attributa<span class=\"_ _0\"/>ble incremental transaction costs a<span class=\"ls1d0 ws1db\">nd the rel<span class=\"_ _0\"/>ated tax </span></span>effects, is included in eq<span class=\"_ _3\"/>uity.<span class=\"_ _30c\"> </span>The authorised share capital of Man Group plc <span class=\"_ _0\"/>comprises US$100,000,000 divided into 2,916,666,66<span class=\"_ _0\"/>6 ordinary shares with a par va<span class=\"ls201 ws2fc\">lue of 3<span class=\"_ _30c\"> </span></span>3<span class=\"_ _30c\"> </span>/<span class=\"_ _30c\"> </span>7<span class=\"_ _30c\"> </span>\u00a2 each. Ordinary shares represent 10<span class=\"_ _0\"/>0% of issued share capital and <span class=\"ls1b7 ws1d3\">all issued shares are fully paid. T<span class=\"_ _0\"/>he shares have attached to <span class=\"ls1c5 ws1d1\">them full voti<span class=\"_ _0\"/>ng, </span></span>dividend and ca<span class=\"_ _0\"/>pital distribution (including <span class=\"_ _0\"/>on wind up) rights. They do not <span class=\"_ _0\"/>confer any rights of redemptio<span class=\"_ _0\"/>n. Shareholders have<span class=\"ls202 ws211\"> the right to re<span class=\"_ _0\"/>ceive </span>notice of, attend, vote and s<span class=\"_ _0\"/>peak at general meetings. When a vote<span class=\"ls1be ws1cc\"> is taken o<span class=\"_ _0\"/>n a poll, shareholders are entitled to one vote pe<span class=\"ls1e9 ws1f2\">r or<span class=\"_ _0\"/>dinary share. </span></span>When a vote is taken by a show of <span class=\"_ _0\"/>hands, shareholde<span class=\"ls1bf ws1f9\">rs present in person or by proxy have one vote.<span class=\"_ _30c\"> </span></span><span class=\"ls1bf ws1f9\">  </span>Treasury shares are ordinary shares previous<span class=\"ls1e3 ws237\">l<span class=\"_ _0\"/>y repurchased by the<span class=\"_ _0\"/> Company but not ca<span class=\"_ _0\"/>n<span class=\"ls1b8 ws1ce\">celled (and therefore deducted from equi<span class=\"_ _0\"/>ty<span class=\"ls202 ws211\"> and included </span></span></span>within the Treasury share reserve) a<span class=\"_ _0\"/>nd, as they are no longer outstanding, they ar<span class=\"ls1bb ws1ca\">e ex<span class=\"_ _0\"/>cluded for earnings per share and voting <span class=\"ls1c2 ws219\">rights purposes.  </span></span>Movements in the number of ordi<span class=\"_ _0\"/>nary shares <span class=\"ls1e9 ws1f2\">in issue and the shares used to calculate <span class=\"_ _0\"/><span class=\"ls1cc ws1f3\">basic and diluted EPS are provide<span class=\"_ _0\"/>d below. </span></span> <span class=\"_ _27d\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _27e\"> </span><span class=\"ffad ws2fd\"> 2021 </span></span>Total  number  Weighted  average  Nominal  value  $m Total  number  Weighted  average  Nominal  value  $m Number of shares at beginning of year <span class=\"_ _27f\"> </span><span class=\"ffac ls1b7\">1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _14d\"> </span></span>1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _44\"> </span></span>51<span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,541,794,770 <span class=\"_ _0\"/>1,541,794,770 <span class=\"_ _a0\"> </span>53 </span></span>Cancellation of own shares held in Treasury<span class=\"_ _0\"/> <span class=\"_ _100\"> </span><span class=\"ffac ls1bc ws0\">(122,551,031) <span class=\"_ _160\"> </span>(52,130,209) <span class=\"_ _c7\"> </span><span class=\"ls1ca\">(5) <span class=\"_ _8\"/><span class=\"ffad ls1c0 ws306\"> (68,686,957) <span class=\"_ _6\"> </span>(9,611,929) <span class=\"_ _160\"> </span>(2) </span></span></span>Number of shares at end of the ye<span class=\"_ _0\"/>ar 1,350,556,782 <span class=\"_ _14d\"> </span>1,420,977,604 <span class=\"_ _44\"> </span>46 <span class=\"_ _9\"> </span><span class=\"ffad ws305\"> 1,473,107,813 <span class=\"_ _0\"/>1,532,182,841 <span class=\"_ _a0\"> </span>51 </span>Shares held in Treasury share rese<span class=\"_ _0\"/>rve  <span class=\"_ _90\"> </span><span class=\"ffac ls1bc ws0\">(80,604,707) <span class=\"_ _280\"> </span>(99,038,830) <span class=\"_ _68\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"/></span></span><span class=\"ls1e9 ws307\"> (79,040,317)<span class=\"sc1 ls2 ws0\"> <span class=\"_ _281\"> </span></span><span class=\"ws0\">(98,674,820)<span class=\"sc1 ls2\"> <span class=\"_ _64\"> </span><span class=\"sc0\"> </span></span></span></span>Man Group plc shares he<span class=\"ls1ee ws1fb\">l<span class=\"_ _0\"/>d by Employee Trust  </span>(33,745,908) <span class=\"_ _160\"> </span>(33,453,4<span class=\"_ _0\"/>09) <span class=\"_ _6e\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ls1e9 ws307\"> (30,611,905) <span class=\"_ _2c\"/>(31,044,822)<span class=\"_ _0\"/> <span class=\"_ _11d\"> </span> </span>Basic number o<span class=\"_ _0\"/>f shares 1,236,206,167 <span class=\"_ _14d\"> </span>1,288,485,365 <span class=\"_ _5d\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,363,455,591 <span class=\"_ _0\"/>1,402,463,199 <span class=\"_ _135\"> </span> </span>Dilutive impact of employee share awards <span class=\"_ _178\"> </span><span class=\"ffac fc13 ls2 ws0\"> <span class=\"_ _99\"> </span><span class=\"fc2 ls1b7\">36,356,550 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"> </span></span><span class=\"ws308\">  <span class=\"_ _128\"/>35,415,800 <span class=\"_ _91\"/> </span>Dilutive impact of Sharesave share options  <span class=\"_ _134\"> </span><span class=\"fc2 ls1b7\">2,467,128 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"/><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _282\"/>2,165,726 <span class=\"_ _91\"/> </span>Dilutive number<span class=\"_ _0\"/> of shares  <span class=\"_ _14d\"> </span><span class=\"fc2 ls1b7\">1,327,309,043 <span class=\"_ _5d\"> </span></span> <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _177\"/>1,440,044,725</span><span class=\"ffad fc2 ls1b7 ws308\"> <span class=\"_ _283\"/> </span>2022 2021 Statutory profit ($m)<span class=\"sc1 ls2 ws0\"> <span class=\"_ _284\"> </span><span class=\"ffac fc13 sc0\"> <span class=\"_ _285\"> </span><span class=\"fc2 ls1b7\">608 <span class=\"_ _5c\"> </span></span><span class=\"ffad\"> <span class=\"_ _0\"/></span></span></span><span class=\"ls1b7 ws308\">  <span class=\"_ _f0\"/>487 <span class=\"_ _91\"/> </span>Basic EPS <span class=\"sc1 ls2 ws0\"> <span class=\"_ _24b\"> </span><span class=\"ffac fc13 sc0\"> <span class=\"_ _d6\"> </span><span class=\"fc2 ls1b7\">47.2\u00a2 <span class=\"_ _5c\"> </span></span><span class=\"ffad\"> <span class=\"_ _4\"/></span></span></span><span class=\"ls1b7 ws308\">  <span class=\"_ _22e\"/>34.7\u00a2 <span class=\"_ _91\"/> </span>Diluted EPS <span class=\"sc1 ls2 ws0\"> </span> <span class=\"_ _1c0\"> </span><span class=\"fc2 ls1b7\">45.8\u00a2 <span class=\"_ _5c\"> </span></span><span class=\"ffad\"> <span class=\"_ _4\"/><span class=\"fc2 ls1b7 ws308\">  <span class=\"_ _22e\"/>33.8\u00a2<span class=\"_ _0\"/> </span></span><span class=\"ffad\"><span class=\"fc2 ls1b7 ws308\"><span class=\"_ _91\"/> </span></span>Share buybacks 2022 <span class=\"_ _1f\"> </span><span class=\"ffad\">2021 </span>Shares repurchas<span class=\"_ _0\"/>ed during the year ($m) <span class=\"_ _f2\"> </span><span class=\"ffac ls1b7 ws0\">386 <span class=\"_ _1f\"> </span><span class=\"ffad\">180 </span></span>A<span class=\"_ _30c\"> </span>verage purchase price (pence) <span class=\"_ _1bf\"> </span><span class=\"ffac ls1b7 ws0\">227.7 <span class=\"_ _9b\"> </span><span class=\"ffad\">199.9 </span></span>Shares repurchased (million) 135 <span class=\"_ _b2\"> </span><span class=\"ffad\">66 </span>A<span class=\"_ _30c\"> </span>ccretive impact on earnings per s<span class=\"_ _0\"/>hare (%) <span class=\"_ _286\"> </span><span class=\"ffac ls1e9 ws0\">6.0<span class=\"fc13 ls2\"> <span class=\"_ _77\"> </span></span><span class=\"ffad ls1b7\">1.7 </span></span>The $386 million of shares repurchased in the year c<span class=\"_ _0\"/>omprise th<span class=\"ls1be ws1cc\">e completion of the remaining <span class=\"ls1b9 ws235\">$234 million of the share repurchas<span class=\"ls1b8 ws1ce\">e pr<span class=\"_ _0\"/>ogramme </span></span></span>announced in December 2021, the completion<span class=\"ls1be ws1cc\"> of the $125 million s<span class=\"_ _0\"/>hare repurchase announced in June 2022 <span class=\"_ _0\"/>and $27 million of the $<span class=\"ls1ba ws1c9\">125 million </span></span>share repurchase<span class=\"_ _0\"/> announced in December 2022.<span class=\"ls1bb ws1ca\"> The purpose <span class=\"_ _0\"/>of the share repurchases was to <span class=\"_ _0\"/>deliver returns to shareholders. All r<span class=\"ls1df ws0\">epurchased </span></span>shares were held in Treasury. Shares repurchas<span class=\"_ _0\"/>ed during the year represent 10.6% of issued sh<span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">are capital (excluding Treasury shares) as at 31 Decem<span class=\"_ _0\"/>ber 2022 and shares held </span>in Treasury which were cancelled during the year rep<span class=\"_ _0\"/>resent 9.7% of<span class=\"ls2 ws1c7\"> issued share capital (excluding Treasury share<span class=\"_ _0\"/>s). At 24 Febr<span class=\"ls1bb ws1ca\">uary 2023, we had </span></span>an unexpired authority to repurchase up to 38<span class=\"_ _0\"/>,049,057 of our ordinary shares. A <span class=\"ws1d3\">special resolution will be proposed at <span class=\"_ _0\"/>the fort<span class=\"ls209 ws21b\">hcoming Annual </span></span>General Meeting, pursuant <span class=\"_ _0\"/>to which the Co<span class=\"ls1b9 ws235\">mpany will seek authority to repurchase up<span class=\"ls1b7 ws1d3\"> to 124,190,442 ordinary shares, re<span class=\"_ _0\"/>presentin<span class=\"ls24f ws298\">g 10%<span class=\"_ _3\"/> of the </span></span></span>issued share capital (excluding Tre<span class=\"_ _0\"/>a<span class=\"ls2 ws1c7\">sury shares) at 24 February 2023. </span>In 2022, we funded $91 million via contribution or loan (2021: <span class=\"ls1b7 ws1d3\">$33 million) to e<span class=\"_ _0\"/>nable the Employee Trust to meet its current pe<span class=\"ls1ea ws1f5\">riod obligations. </span></span>At 31 December 2022, the net ass<span class=\"_ _0\"/>ets of the Employee Trust amounted to $146 million (2021: $103 million). These as<span class=\"_ _0\"/>sets include 3<span class=\"ls1b7\">3,745,908 </span>(2021: 30,611,905) ordinary shares in the Compa<span class=\"_ _0\"/>ny, and $65 millio<span class=\"ls1be ws1cc\">n of fund product investme<span class=\"_ _0\"/>nts (2021: $41 million) which are in<span class=\"ls201 ws20e\">cluded within </span></span>investments in fu<span class=\"_ _0\"/>nd products. The Employee Trust waived all dividend entitleme<span class=\"_ _0\"/>nts of<span class=\"ls1be ws1cc\"> the shares held in the current and prior years. </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>170 Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>25. Dividends Accounting policy<span class=\"_ _30c\"> </span> Dividend distributions to the Comp<span class=\"ls1bc ws1cb\">any\u2019s shareholder<span class=\"_ _0\"/>s are recognised<span class=\"ls1e0 ws1e9\"> directly within<span class=\"_ _3\"/> equity in th<span class=\"ls2 ws1c7\">e period in which the dividend <span class=\"ls214 ws23a\">is paid or, for final<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1e0 ws1e9\"><span class=\"ls2 ws1c7\"><span class=\"ls214 ws23a\"> </span></span></span></span>dividends, approv<span class=\"_ _0\"/>ed by th<span class=\"ls2 ws1c7\">e Company\u2019s shareholders<span class=\"_ _0\"/>.</span><span class=\"ls2 ws1c7\"> </span> <span class=\"_ _1ea\"> </span><span class=\"ffac ls1fa\">\u00a2/share<span class=\"_ _30c\"> </span></span><span class=\"ffac ls1fa\"> </span>2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> \u00a2/share<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Ordinary shares <span class=\"_ _21c\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _e0\"> </span> <span class=\"_ _17b\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _301\"/> </span></span>Final dividend paid for the previo<span class=\"ls1c0 ws0\">us<span class=\"_ _0\"/> financial year to 31 December <span class=\"_ _35\"> </span><span class=\"ffac ls1b7\">8.4 <span class=\"_ _40\"> </span>110 <span class=\"_ _64\"> </span><span class=\"ffad ws309\">5.7 81<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ffac ls1b7\"><span class=\"ffad ws309\"> </span></span></span>Interim dividend <span class=\"_ _0\"/>paid for the six months to<span class=\"_ _0\"/> 30 June  5.6 <span class=\"_ _77\"> </span>69 <span class=\"_ _64\"> </span><span class=\"ffad ws309\">5.6 79<span class=\"_ _30c\"> </span></span><span class=\"ffad ws309\"> </span>Dividends paid  <span class=\"_ _3e\"> </span><span class=\"ls1b7\">179 <span class=\"_ _17b\"> </span><span class=\"ffad ws30a\"> 160<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws30a\"> </span></span>Proposed final dividend for the cu<span class=\"ls1bd ws1f8\">rrent financial year <span class=\"_ _0\"/>to 31 December <span class=\"_ _181\"> </span><span class=\"ffac ls1b7 ws0\"><span>10.1</span> <span class=\"_ _3e\"> </span><span>125</span> <span class=\"_ _64\"> </span><span class=\"ffad ws30a\"><span>8.4</span> <span>115</span><span class=\"fc3 ls2 ws0\"> </span></span></span></span>26. <span class=\"ffae ls2\">G</span><span class=\"ls282 ws280\">eographical inform<span class=\"_ _3\"/>ation </span>Accounting policy Disclosure of revenue by geographic location <span class=\"ls202 ws211\">is <span class=\"_ _0\"/>based on the registered domici<span class=\"_ _0\"/>le of th<span class=\"ls1e0 ws1e9\">e fund entit<span class=\"_ _3\"/>y or managed account paying o<span class=\"ls1c0 ws0\">ur fees.  </span></span></span>Non-current assets are allocated<span class=\"_ _3\"/> based on where the assets are <span class=\"ls1d2 ws1de\">located, and include goodwill and <span class=\"ws1df\">acqu<span class=\"_ _3\"/>ired intangible assets, ot<span class=\"ls1d4 ws1e1\">her intangibles, </span></span></span>leasehold improvements an<span class=\"ls2 ws1c7\">d equipment, a<span class=\"_ _0\"/>nd right-of-use lease assets. For good<span class=\"ls1bb ws1ca\">will and other acquire<span class=\"_ _0\"/>d intangible assets, we cons<span class=\"ls1b9 ws235\">ider that the </span></span></span>location of the intangib<span class=\"_ _3\"/>les is best reflected by the <span class=\"ls1bb ws1ca\">location of the individuals managing those as<span class=\"_ _0\"/>sets.  </span>$m<span class=\"ffad ls2\"> </span>2022<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span> Revenue  Non-current<span class=\"_ _30c\"> </span> assets  Revenue <span class=\"_ _287\"/> Non-current<span class=\"_ _30c\"> </span> assets<span class=\"_ _30c\"> </span> Cayman Islands <span class=\"_ _288\"> </span><span class=\"ffac ls1b7 ws0\">956 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span></span><span class=\"ffad ws30d\"> 701 <span class=\"_ _e9\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ws30d\">\u2013<span class=\"fc3 ls2 ws0\"> </span></span></span>Ireland <span class=\"_ _222\"> </span><span class=\"ffac ls1b7\">197 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"/></span><span class=\"ffad ws30d\"> 241 <span class=\"_ _e7\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad ws30d\">\u2013</span></span><span class=\"fc3 ls2\"> </span>United Kingdom and the Chann<span class=\"_ _3\"/>el Islands<span class=\"_ _30c\"> </span> 217 <span class=\"_ _72\"> </span>657 <span class=\"_ _9\"/><span class=\"ffad ws30d\"> 189 693<span class=\"fc3 ls2 ws0\"> </span></span>United States of America<span class=\"_ _30c\"> </span> 235 <span class=\"_ _72\"> </span>228 <span class=\"_ _9\"/><span class=\"fc15 ls2\"> <span class=\"_ _3e\"> </span></span><span class=\"ffad ws30e\">204 202<span class=\"fc3 ls2 ws0\"> </span></span>Other countr<span class=\"_ _3\"/>ies<span class=\"_ _30c\"> </span> 127 <span class=\"_ _b8\"> </span>8 <span class=\"_ _9\"/><span class=\"ffad ws30d\"> 146 <span class=\"_ _13b\"> </span></span><span class=\"ffad ws30d\">9<span class=\"fc3 ls2 ws0\"> </span></span>1,732 <span class=\"_ _72\"> </span>893 <span class=\"_ _9\"> </span><span class=\"ffad ws2b7\"> 1,481 <span class=\"_ _14c\"> </span>904<span class=\"_ _30c\"> </span></span><span class=\"ffad ws2b7\"> </span>Revenue from one fund of $213 mi<span class=\"_ _0\"/>llion (2021: revenue from one fu<span class=\"ls1c2 ws219\">nd of $158 million) exceeded 10% of total annual revenue, drive<span class=\"ls227 ws257\">n by <span class=\"_ _0\"/>high levels<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c2 ws219\"><span class=\"ls227 ws257\"> </span></span>of performance fees crystallising during the year. Excluding perf<span class=\"ls1fd\">ormance fees, revenue from no single fund exceed<span class=\"_ _3\"/>ed 10% of reve<span class=\"ls1e9 ws1f2\">nue for the year.</span></span><span class=\"ls1fd\"><span class=\"ls1e9 ws1f2\"> </span></span>27. Related party transa<span class=\"_ _3\"/>ctions Accounting policy Related parties comprise key management pers<span class=\"ls1e9 ws1f2\">onnel, associates and fund e<span class=\"_ _0\"/>ntities which <span class=\"ws1d3\">we are deemed to control. All transaction<span class=\"ls1c0 ws0\">s with r<span class=\"_ _0\"/>elated </span></span></span>parties were carried out o<span class=\"_ _0\"/>n an arm\u2019s-length basis. The Executive Committee, together <span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">with the Company\u2019s non-executive directors, are co<span class=\"ls202 ws211\">nsidered to<span class=\"_ _0\"/> be our key management personnel</span></span><span class=\"ws240\">, bei<span class=\"_ _0\"/>ng those </span>directors, partners and employees having au<span class=\"_ _3\"/>thority and responsib<span class=\"_ _3\"/>ility for planning, directing and<span class=\"_ _3\"/> controlling our activities. Key managemen<span class=\"_ _0\"/>t compensation 2022 $m 2021 $m Salaries and other short-term empl<span class=\"_ _0\"/>oyee benefits<span class=\"_ _30c\"> </span>1 <span class=\"_ _243\"> </span><span class=\"ffac ls1b7\">80 <span class=\"_ _d6\"> </span><span class=\"ffad\">64 </span></span>Share-based payment charg<span class=\"_ _0\"/>e <span class=\"_ _196\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _d6\"> </span><span class=\"ffad\">25 </span></span>Fund produc<span class=\"_ _0\"/>t-based payment cha<span class=\"_ _0\"/>rge 21 <span class=\"_ _d6\"> </span><span class=\"ffad\">15 </span>Pension costs (defined contribution) 1 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span>Total 126 <span class=\"_ _4b\"> </span><span class=\"ffad\">105 </span>Note: 1 <span class=\"_ _2b\"> </span>Includes salary, benef<span class=\"_ _3\"/>its and cash bonus.  We paid \u00a335,000 to the Standards Board for Alter<span class=\"_ _0\"/>native Investment<span class=\"ls1be ws1cc\">s Limited during the year, which is considere<span class=\"_ _0\"/>d a related party<span class=\"ls1c0 ws216\">. </span></span><span class=\"ls1be ws1cc\"><span class=\"ls1c0 ws216\"> </span></span>28. Other matters In July 2019, the Public<span class=\"ls1b7 ws1d3\"> Institution for Social Security in</span> Kuwait (PIFSS)<span class=\"_ _0\"/> served a claim ag<span class=\"ls1cb ws1d6\">ainst a number of parties, incl<span class=\"_ _0\"/>udin<span class=\"ls1df ws1e8\">g certain Man Group </span></span>companies, a former employee of <span class=\"_ _0\"/>Man Group and a former third-pa<span class=\"ls1c0 ws0\">rty intermediary. T<span class=\"_ _0\"/>he subject matter of these allegations dates </span>bac<span class=\"_ _0\"/>k over a period of 20 years. PIFSS is seeking compensation of $156 million (plus compound interest) and certain other remedies which<span class=\"_ _3\"/> are unquan<span class=\"ls1bb ws21e\">tified in the claim. </span>We dispute the allegations and consider there is no merit to <span class=\"ls1ef ws1fc\">t<span class=\"_ _3\"/>he claim (in respect of liability and quan<span class=\"_ _3\"/>tum), and will therefor<span class=\"ls1c2 ws219\">e vigorously and robustly </span></span>defend the proce<span class=\"_ _0\"/>edings.  We are sub<span class=\"_ _3\"/>ject to various o<span class=\"_ _3\"/>ther claims, <span class=\"_ _3\"/>assessments, regu<span class=\"_ _3\"/>latory <span class=\"ls284 ws1d3\">enquiries and i<span class=\"_ _0\"/>nvestigations in<span class=\"_ _0\"/> the normal course o<span class=\"_ _0\"/>f business. <span class=\"ls285 ws1f3\">The Board does n<span class=\"_ _3\"/>ot </span></span>expect s<span class=\"_ _3\"/>uch matters t<span class=\"_ _3\"/>o have a mate<span class=\"_ _3\"/>rial adve<span class=\"_ _3\"/>rse effect on<span class=\"_ _3\"/> our financ<span class=\"_ _3\"/>ial position<span class=\"_ _3\"/>.<span class=\"_ _30c\"> </span>Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>S<span class=\"ffac ls1d6\">trate</span>g<span class=\"ffac ls1d7 ws1e3\">ic report | Go<span class=\"_ _3\"/>vernance<span class=\"_ _3\"/> |<span class=\"_ _3\"/> <span class=\"fc12 ls1b3 ws1c4\">Financial statements<span class=\"_ _3\"/><span class=\"fc14 ls1d8 ws0\"> | <span class=\"ffae ls2\">S</span><span class=\"ls1d9\">harehol<span class=\"ffae ls2\">d</span><span class=\"ls1da ws1e4\">er information<span class=\"_ _30c\"> </span></span></span></span></span></span>171 29. Subsequent events In February<span class=\"_ _3\"/> 2023, we sign<span class=\"_ _3\"/>ed a sub-lease<span class=\"_ _3\"/> with a new te<span class=\"_ _3\"/>nant for a <span class=\"_ _3\"/><span class=\"ls23c ws30f\">substantial portion of the vacant space in our London office. T<span class=\"ls287 ws1d6\">he sub<span class=\"_ _3\"/>-lease mee<span class=\"_ _3\"/>ts the </span></span>definit<span class=\"_ _3\"/>ion of a finance leas<span class=\"_ _3\"/>e under IFRS 16 \u2018Lea<span class=\"_ _3\"/>ses\u2019 and therefo<span class=\"_ _3\"/>re on lease commenceme<span class=\"_ _3\"/>nt we derecognis<span class=\"_ _3\"/>ed the associat<span class=\"_ _3\"/>ed portion<span class=\"_ _3\"/><span class=\"ls288 ws1d3\"> of our<span class=\"_ _3\"/> ROU lease </span>asset of $17 million and recognised a finance lease receivable of<span class=\"ls28a ws2ec\"> $20 million. The excess of the <span class=\"ls28b ws1fd\">f<span class=\"_ _3\"/>inance lease receivable over <span class=\"ls28c ws1ce\">the derecognis<span class=\"_ _3\"/>ed ROU </span></span></span>lease asset of $3 million has been <span class=\"_ _3\"/><span class=\"ls23c ws27d\">recognised as a gain on<span class=\"_ _3\"/> disposal<span class=\"ls28e ws29a\"> of the ROU leas<span class=\"ls28f ws1ec\">e asset in<span class=\"_ _3\"/> 2023.</span></span></span><span class=\"ls23c ws27d\"><span class=\"ls28e ws29a\"><span class=\"ls28f ws1ec\"> </span></span></span>30. Unconsolidated struc<span class=\"_ _3\"/>tured entities Accounting policy We have evaluated all exposures and concl<span class=\"_ _0\"/>uded that where we ho<span class=\"ls1e9 ws1f2\">ld an investm<span class=\"_ _0\"/>ent, fee receivable, accrued income, or commitment w<span class=\"ls1ec ws1f7\">ith an </span></span>investment fund or a CLO, this represents <span class=\"ls213 ws230\">an interest in a<span class=\"_ _3\"/> structur<span class=\"_ _3\"/>ed entity<span class=\"_ _3\"/> as defi<span class=\"ls1c0 ws0\">ned by IFRS 12 \u2018Disclosure of Interests in <span class=\"ls1df ws1e8\">Other Entities\u2019.<span class=\"_ _0\"/> </span></span></span>Investment funds are designed so that thei<span class=\"ls2 ws1c7\">r activities are not governed<span class=\"_ _0\"/> by way of voting rights, and contractual arrange<span class=\"_ _0\"/>ments a<span class=\"ws240\">re the dominant </span></span>factor in affecting an investor<span class=\"ls1c0 ws0\">\u2019s re<span class=\"_ _0\"/>turns. The activities of thes<span class=\"ls1be ws254\">e entities are governed by investment management agreements or<span class=\"ls213 ws230\">, in the case o<span class=\"_ _3\"/>f </span></span></span>CLOs, indentures.  Our maximum exposure to loss fro<span class=\"_ _0\"/>m unconsolidated structured enti<span class=\"ls1ee ws1fb\">ties is the<span class=\"_ _0\"/> sum total of any in</span><span class=\"ws254\">vestment held, fee receivables a<span class=\"ls291 ws0\">nd </span></span>accrued income.<span class=\"fc13 ls2 ws0\"> <span class=\"fc2\"> </span></span>Our interest in and exposure to unconsolid<span class=\"ls2 ws1c7\">ated str<span class=\"_ _0\"/>uctured entities is as follows:  </span>2022 Total  AUM  ($bn) Less infrastructure mandates and  consolidated fund entities<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>($bn)  Total AUM unconsolidated<span class=\"_ _0\"/> structured entities ($bn) Number  of funds Net  management fee margin<span class=\"_ _30c\"> </span>2<span class=\"_ _30c\"> </span>(%) Fair value of investment  held  ($m) Fee  receivables  and accrued income  ($m) Maximum exposure  to loss  ($m) A<span class=\"_ _30c\"> </span>lternative <span class=\"_ _289\"> </span><span class=\"ls2\"> <span class=\"_ _7e\"> </span> <span class=\"_ _27\"> </span> <span class=\"_ _fd\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _fd\"> </span> <span class=\"_ _17b\"> </span> </span>A<span class=\"_ _30c\"> </span>bsolute return <span class=\"_ _11b\"> </span><span class=\"ffac ls1b7 ws0\">46.0 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.3) <span class=\"_ _18e\"> </span></span>45.7 <span class=\"_ _6e\"> </span>107 <span class=\"_ _135\"> </span>1.12 <span class=\"_ _72\"> </span>108 <span class=\"_ _72\"> </span>284 <span class=\"_ _72\"> </span>392 </span>Total return <span class=\"_ _142\"> </span><span class=\"ffac ls1b7 ws0\">28.8 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>28.6 <span class=\"_ _f1\"> </span>80 <span class=\"_ _135\"> </span>0.63 <span class=\"_ _72\"> </span>168 <span class=\"_ _f1\"> </span>40 <span class=\"_ _72\"> </span>208 </span>Multi-manager solution<span class=\"_ _3\"/>s <span class=\"_ _5a\"> </span><span class=\"ffac ls1b7 ws0\">20.2 <span class=\"_ _18e\"> </span><span class=\"ls1c2\">(12.5) <span class=\"_ _18\"> </span></span>7.7 <span class=\"_ _f1\"> </span>54 <span class=\"_ _135\"> </span>0.20 <span class=\"_ _b8\"> </span>3 <span class=\"_ _f1\"> </span>14 <span class=\"_ _f1\"> </span>17 </span>Long-only <span class=\"_ _8a\"> </span><span class=\"ls2\"> <span class=\"_ _d8\"> </span> <span class=\"_ _d7\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _fd\"> </span> </span>Systematic <span class=\"_ _28a\"> </span><span class=\"ffac ls1b7\">31.6 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>31.4 <span class=\"_ _f1\"> </span>73 <span class=\"_ _135\"> </span>0.25 <span class=\"_ _b8\"> </span>5 <span class=\"_ _f1\"> </span>31 <span class=\"_ _f1\"> </span>36 </span>Discretionary  <span class=\"_ _28b\"> </span><span class=\"ffac ls1b7 ws0\">16.7 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>16.5 <span class=\"_ _f1\"> </span>61 <span class=\"_ _135\"> </span>0.57 <span class=\"_ _f1\"> </span>19 <span class=\"_ _f1\"> </span>21 <span class=\"_ _f1\"> </span>40 </span>Total  <span class=\"_ _75\"> </span><span class=\"ls1b7 ws0\">143.3 <span class=\"_ _18e\"> </span><span class=\"ls1c2\">(13.4) <span class=\"_ _10\"> </span></span>129.9 <span class=\"_ _72\"> </span>375 <span class=\"_ _17b\"> </span><span class=\"ls2\"> <span class=\"_ _6e\"> </span></span>303 <span class=\"_ _3e\"> </span>390 <span class=\"_ _6e\"> </span>693 </span>2021 Total  AUM  ($bn) Less infrastructure mandates and consolidated fund entities<span class=\"_ _30c\"> </span>1 ($bn)  Total AUM unconsolidated<span class=\"_ _3\"/> structured entities ($bn) Number  of funds Net management fee margin<span class=\"_ _30c\"> </span>2  (%) Fair value of investment  held  ($m) Fee  receivables  and accrued income  ($m) Maximum exposure  to loss  ($m) A<span class=\"_ _30c\"> </span>lternative <span class=\"_ _28c\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _f3\"> </span><span class=\"_ _302\"/> <span class=\"_ _28d\"> </span><span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> </span>A<span class=\"_ _30c\"> </span>bsolute return <span class=\"_ _10f\"> </span>41.2 <span class=\"_ _dd\"> </span>(0.2) <span class=\"_ _235\"> </span>41.0 <span class=\"_ _f1\"> </span>97 <span class=\"_ _135\"> </span>1.19 <span class=\"_ _72\"> </span>121 <span class=\"_ _72\"> </span>235 <span class=\"_ _72\"> </span>356 Total return <span class=\"_ _83\"> </span>35.4 <span class=\"_ _fe\"> </span>(0.1) <span class=\"_ _21\"> </span>35.3 <span class=\"_ _f1\"> </span>70 <span class=\"_ _5f\"> </span>0.62 <span class=\"_ _6e\"> </span>222 <span class=\"_ _42\"> </span>39 <span class=\"_ _72\"> </span>261 Multi-manager solutions <span class=\"_ _1f8\"> </span>15.0 <span class=\"_ _dd\"> </span>(8.9) <span class=\"_ _dd\"> </span>6.1 <span class=\"_ _42\"> </span>53 <span class=\"_ _135\"> </span>0.22 <span class=\"_ _b8\"> </span>2 <span class=\"_ _42\"> </span>20 <span class=\"_ _79\"> </span>22 Long-only <span class=\"_ _f7\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _303\"/> <span class=\"_ _261\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> </span>Systematic 36.1 <span class=\"_ _28f\"/>(0.1) <span class=\"_ _290\"/>36.0 <span class=\"_ _291\"/>67 <span class=\"_ _292\"/>0.27 <span class=\"_ _293\"/>8 <span class=\"_ _291\"/>58 <span class=\"_ _291\"/>66 Discretionary  <span class=\"_ _1dd\"> </span>20.9 <span class=\"_ _fe\"> </span>(0.2) <span class=\"_ _21\"> </span>20.7 <span class=\"_ _42\"> </span>58 <span class=\"_ _135\"> </span>0.58 <span class=\"_ _f1\"> </span>67 <span class=\"_ _42\"> </span>18 <span class=\"_ _f1\"> </span>85 Total  <span class=\"_ _289\"> </span><span class=\"ffad ls1b7 ws31c\">148.6 (9.5) <span class=\"_ _252\"/>139.1 <span class=\"_ _294\"/>345 <span class=\"_ _2a\"/> <span class=\"_ _294\"/>420 <span class=\"_ _294\"/>370 <span class=\"_ _294\"/>790 </span>Notes: 1   For infrastructure m<span class=\"_ _3\"/>andates where we do not<span class=\"_ _3\"/> act as investme<span class=\"_ _3\"/>nt manager or adv<span class=\"_ _3\"/>iser, our role <span class=\"_ _3\"/>in directing inve<span class=\"_ _3\"/>stment activitie<span class=\"ls218 ws31d\">s is diminished and therefore<span class=\"ls128 ws246\"> these are<span class=\"_ _3\"/> not considered </span></span>structured entities. 2   Net management fee margins are the categoric<span class=\"_ _3\"/>al weighted averag<span class=\"ls26a ws31e\">e. Performance fees<span class=\"_ _3\"/> can only be earned after a high-water mark<span class=\"_ _3\"/><span class=\"ws25b\"> is achieved. For performance-fee<span class=\"_ _3\"/>-eligible funds, </span></span>performance fees are within <span class=\"_ _3\"/>the range of 10% t<span class=\"_ _3\"/>o 20%. Man Group<span class=\"_ _3\"/> plc<span class=\"_ _3\"/> |<span class=\"_ _1f5\"> </span><span class=\"ffad ls1b2 ws1c3\">Annual Repor<span class=\"_ _0\"/>t 2<span class=\"_ _3\"/>022<span class=\"_ _30c\"> </span></span>Financial statements<span class=\"_ _30c\"> </span>172<span class=\"_ _30c\"> </span>Notes to the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls218 ws238\">roup financial statements<span class=\"_ _3\"/><span class=\"ffaf ls2 ws0\"> <span class=\"ffad ls219\">continued</span><span class=\"ffac\"> </span></span></span>31. <span class=\"ffae ls2\">G</span><span class=\"ls215 ws232\">roup investments<span class=\"_ _30c\"> </span></span>Details of the Company\u2019s subsidiaries are p<span class=\"_ _3\"/>rovided below. The lis<span class=\"ls202 ws24f\">t excludes consolidated structur<span class=\"ls1c5 ws1d1\">ed e<span class=\"_ _0\"/>ntities on the basis that,<span class=\"ls1bb ws1ca\"> <span class=\"_ _0\"/>although these are<span class=\"_ _30c\"> </span></span></span></span>consolidated for the purposes o<span class=\"_ _0\"/>f IFRS, they<span class=\"ls1f0 ws22f\"> are not within the legal<span class=\"_ _0\"/> ownership of Man <span class=\"ls1bb ws1ca\">Group. T<span class=\"_ _0\"/>he country of operation is the sa<span class=\"ls1e9 ws297\">me as the country of<span class=\"_ _30c\"> </span></span></span></span>incorporation and the year end is 3<span class=\"_ _0\"/>1 December, unless otherwise stated. T<span class=\"_ _0\"/>he effective <span class=\"ls1b8 ws1ce\">Group interest represents both <span class=\"_ _0\"/>the percen<span class=\"ls1d0 ws1db\">tage held and<span class=\"_ _30c\"> </span></span></span>voting rights of ordinary <span class=\"ls1bb ws1ca\">shares or common stock (or <span class=\"_ _0\"/>the local equivalent thereof), unless otherwise s<span class=\"_ _0\"/>tated.<span class=\"_ _30c\"> </span></span>Parent company<span class=\"_ _30c\"> </span>Company name <span class=\"_ _81\"> </span>Regi<span class=\"ls1f5 ws200\">stered address <span class=\"_ _295\"> </span><span class=\"ls2 ws0\"> </span></span>Country of<span class=\"_ _30c\"> </span>incorporation<span class=\"_ _3\"/> Man Group plc <span class=\"_ _85\"> </span>22 Grenville Street, St<span class=\"_ _3\"/> Helier, Jersey, JE4 8PX <span class=\"_ _296\"> </span> <span class=\"_ _134\"> </span>Jersey<span class=\"_ _30c\"> </span>Subsidiaries<span class=\"_ _30c\"> </span>Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address<span class=\"_ _30c\"> </span></span>Direct or indirect<span class=\"_ _30c\"> </span>Country of<span class=\"_ _30c\"> </span>incorporation<span class=\"_ _3\"/> Effective Group interest %<span class=\"_ _30c\"> </span>Man Group Treasury Limited <span class=\"_ _27\"> </span>22 Grenville Street, St Helier, Jersey, JE4 8PX <span class=\"_ _60\"> </span>Direct <span class=\"_ _bc\"> </span>Jersey <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span>A<span class=\"_ _30c\"> </span>alto Invest Cayman Limited <span class=\"_ _166\"> </span>PO Box MP<span class=\"ls1c0 ws0\">10085, 3rd Floor Zephyr House, 122 Mary<span class=\"_ _30c\"> </span></span>Street, George Town, Grand Cayman, K<span class=\"_ _0\"/>Y1-1001<span class=\"_ _30c\"> </span>Indirect Cayman <span class=\"_ _11c\"> </span>100<span class=\"_ _30c\"> </span>A<span class=\"_ _30c\"> </span>HL Partners LLP<span class=\"_ _30c\"> </span>1,2 <span class=\"_ _1d\"> </span>Riverbank House, 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span>FA Sub 2 Limited <span class=\"_ _f7\"> </span>Ritter House, Wickhams C<span class=\"_ _0\"/>ay II, Road Town, Tortola, VG1110<span class=\"_ _30c\"> </span>Indirect BVI <span class=\"_ _23c\"/>100<span class=\"_ _30c\"> </span>FA Sub 3 Limited <span class=\"_ _f7\"> </span>Ritter House, Wickhams C<span class=\"_ _0\"/>ay II, Road Town, Tortola, VG1110<span class=\"_ _30c\"> </span>Indirect BVI <span class=\"_ _23c\"/>100<span class=\"_ _30c\"> </span>Financial Risk Management Limite<span class=\"_ _0\"/>d <span class=\"_ _f1\"> </span>Riverbank House,<span class=\"ls1be ws1cc\"> 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span>FRM Holdings Limited <span class=\"_ _14\"> </span>Gasp\u00e9 House, 66-72 Esplan<span class=\"ls1b7 ws1d3\">ade, S<span class=\"_ _0\"/>t Helier, JE2 3QT <span class=\"_ _12e\"> </span>Indirect <span class=\"_ _bc\"> </span>Jersey<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span>FRM Investment Management Lim<span class=\"_ _0\"/>ited <span class=\"_ _9b\"> </span>PO Box <span class=\"ls1c0 ws0\">186, Royal Chambers<span class=\"_ _0\"/>, St. Julian\u2019s Avenue, St<span class=\"_ _30c\"> </span></span>Peter Port, GY1 4HP, Guernsey<span class=\"_ _30c\"> </span>Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span>FRM Investment <span class=\"_ _0\"/>Management (USA) LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _bb\"> </span>4001 Ke<span class=\"_ _0\"/>nnett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>GLG Capital Management LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _298\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>GLG Holdings Limited <span class=\"_ _14\"> </span>Wickhams Cay, PO Box 662, Road Town, Tortola<span class=\"_ _0\"/> <span class=\"_ _e1\"> </span>Indirect <span class=\"_ _5d\"> </span>BVI <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span>GLG LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _299\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>GLG Partners Hong Kong Limited <span class=\"_ _18e\"> </span>Unit <span class=\"ls1bd ws1f8\">2206-2207, <span class=\"_ _0\"/>22/F Man Yee Building, No. 68 Des<span class=\"_ _30c\"> </span></span>Voeux Road, Central<span class=\"_ _30c\"> </span>Indirect Hong <span class=\"_ _2d\"/>Kong <span class=\"_ _a4\"> </span>100<span class=\"_ _30c\"> </span>GLG Partners Limited <span class=\"_ _2e\"> </span>Riverban<span class=\"ls1c0 ws0\">k House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>GLG Partners LP<span class=\"_ _30c\"> </span>2 <span class=\"_ _28c\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span>Man Asset Management (Cayman) Limited <span class=\"_ _160\"> </span>PO Bo<span class=\"ls1e9 ws1f2\">x 309, Ugland House, South Church Stree<span class=\"_ _0\"/>t, </span>George Town, Grand Cayman, KY1-1104<span class=\"_ _0\"/> Indirect Cayman <span class=\"_ _11c\"> </span>100<span class=\"_ _30c\"> </span>Man Asset Management (Ireland) Limited <span class=\"_ _144\"> </span>70 Sir John<span class=\"ls1e8 ws1f1\"> Roge<span class=\"_ _0\"/>rson\u2019s Quay, Dublin<span class=\"ls203 ws231\"> 2 <span class=\"_ _18d\"> </span>Indirect <span class=\"_ _70\"> </span>Ireland <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span></span>Man Australia GP Limited <span class=\"_ _86\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 <span class=\"ls1be ws1cc\">Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>Man Australia LP<span class=\"_ _30c\"> </span>2 <span class=\"_ _29a\"> </span>Level 28, Chifley Tower, 2 Chifley Square, Sydney, NSW 2000<span class=\"_ _30c\"> </span>Indirect Australia <span class=\"_ _160\"> </span>100<span class=\"_ _30c\"> </span>Man (Europe) AG<span class=\"_ _30c\"> </span>A<span class=\"_ _30c\"> </span>ustrasse 56, 9490, Vaduz, Liecht<span class=\"_ _0\"/><span class=\"ls209 ws325\">enstein Indirect <span class=\"_ _29b\"/><span class=\"ls1c8 ws326\">Liechtenstein 100<span class=\"_ _30c\"> </span></span></span>Man Fund Management (Guernsey)<span class=\"_ _0\"/> Limited <span class=\"_ _f4\"> </span>PO <span class=\"ws1f2\">Box 186, Royal Chambers, St. <span class=\"_ _0\"/>Julian\u2019s Avenue, </span>St Peter Port, GY1 4HP, Guernsey<span class=\"_ _30c\"> </span>Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span>Man Fund Manag<span class=\"_ _0\"/>ement Netherlands BV <span class=\"_ _9d\"> </span>Beurs <span class=\"_ _0\"/>\u2013 World Trade Center, Beur<span class=\"_ _0\"/>splein 37, 3011 AA, Rotterdam<span class=\"_ _30c\"> </span>Indirect Netherlands <span class=\"_ _bd\"> </span>100<span class=\"_ _30c\"> </span>Man Fund Management UK Limite<span class=\"_ _0\"/>d <span class=\"_ _74\"> </span>Riverbank House,<span class=\"ls1be ws1cc\"> 2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>Man GLG Partner<span class=\"_ _0\"/>s LLP<span class=\"_ _30c\"> </span>1,2 <span class=\"_ _15\"> </span>Riverbank House, 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span>Man Global Private Markets (UK) Li<span class=\"ls1bf ws1f9\">mited <span class=\"_ _a3\"> </span>Riverbank House, 2 Swan Lane<span class=\"ls1be ws1cc\">, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span></span>Man Global Private Markets (USA) Inc. <span class=\"_ _c7\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _74\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>Man Global Private Markets SLP LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _47\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>Man Group Holdings Limited<span class=\"_ _30c\"> </span>4 <span class=\"_ _1d8\"> </span>Riverbank House, 2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span>Man Group Investments Limited <span class=\"_ _d0\"> </span>Riverbank House, <span class=\"ls1be ws1cc\">2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>Man Group Japan Limited <span class=\"_ _11b\"> </span>PO Box 556, 1st Fl<span class=\"ls1bd ws1f8\">oor, Les Echelons Cour<span class=\"_ _0\"/>t, Les Echelons,<span class=\"_ _30c\"> </span></span>South Esplanade, St Peter Port, G<span class=\"_ _0\"/>Y1 6JB, Guernsey<span class=\"_ _30c\"> </span>Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span>Man Group Limited <span class=\"_ _7f\"> </span>Riverbank House, 2 Swan<span class=\"ls2 ws1c7\"> Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>Man Group Operations Limited <span class=\"_ _dc\"> </span>Riverbank House,<span class=\"_ _0\"/> <span class=\"ls1be ws1cc\">2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span>Man Group Services Limited <span class=\"_ _166\"> </span>Riverbank House, 2 <span class=\"ls1be ws1cc\">Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span>Man Group UK Limited <span class=\"_ _8e\"> </span>Riverbank House, 2 Sw<span class=\"ls1bb ws1ca\">an Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span>Man Investments AG <span class=\"_ _179\"> </span>Huobstrasse 3, 8808 <span class=\"ls1be ws1cc\">Pf\u00e4ffi<span class=\"_ _0\"/>kon SZ <span class=\"_ _f\"> </span>Indirect <span class=\"_ _e8\"> </span>Switzerland <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span>Man Investments Australia Limited <span class=\"_ _12\"> </span>Level 28, <span class=\"ls1c6 ws1ef\">Chifley Tower, 2 Chifley Squa<span class=\"_ _3\"/>re, Sydney, </span>NSW 2000<span class=\"_ _30c\"> </span>Indirect Australia <span class=\"_ _160\"> </span>100<span class=\"_ _30c\"> </span>Man Investments (CH) AG <span class=\"_ _29c\"> </span>Huobstrasse 3, 8808 Pf\u00e4ffi<span class=\"_ _0\"/>kon SZ <span class=\"_ _f\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _e8\"> </span><span class=\"fc2 ls201\">Switzerland</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Investments Fina<span class=\"_ _0\"/>nce Limited <span class=\"_ _21\"> </span>Ri<span class=\"_ _0\"/>verbank House, 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Investments Fina<span class=\"_ _0\"/>nce Inc. <span class=\"_ _260\"> </span>4001 Kennett Pike, Suite 302, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100<span class=\"_ _30c\"> </span></span></span><span class=\"fc3 ls2 ws0\"> </span>31. <span class=\"ffae ls2\">G</span><span class=\"ls263 ws22e\">roup investments</span><span class=\"fsf ls2\"> </span><span class=\"ffad ls24e\">continued<span class=\"_ _3\"/><span class=\"ffac fsf ls2\"> </span></span>Subsidiaries<span class=\"fc17 ls2\"> </span><span class=\"ffaf ls1fd\">continued<span class=\"_ _0\"/></span><span class=\"ls2\"> </span>Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address </span>Direct or  indirect Country of incorporation<span class=\"_ _3\"/> Effective Group  interest % Man Investments Holdings Inc.<span class=\"ls1bc ws1cb\"> <span class=\"_ _fc\"> </span>4001 Kennett Pike, Suite 302, Wilmingto<span class=\"_ _0\"/>n DE 19807 <span class=\"_ _12c\"> </span>Indirect</span><span class=\"fc3 ls2\"> <span class=\"_ _77\"> </span></span><span class=\"ls1df\">US<span class=\"fc3 ls2\"> <span class=\"_ _6a\"> </span></span><span class=\"ls1b7\">100<span class=\"fc3 ls2\"> </span></span></span>Man Investments Holdings (Jersey) Limited <span class=\"_ _281\"> </span><span class=\"ls1b7 ws1d3\">15 Esplanade, St Helier, JE1 1RB <span class=\"_ _37\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc2 ls1cc\">Jersey</span> <span class=\"_ _6a\"> </span></span><span class=\"ws0\">100<span class=\"fc3 ls2\"> </span></span></span>Man Investments Holdings (Netherlands) B.V.<span class=\"_ _0\"/> <span class=\"_ _28\"> </span><span class=\"ls1b8 ws1ce\">Beurs \u2013 World Tr<span class=\"_ _0\"/>ade Center, Beursplein 37,  </span>3011 AA, Rotterdam  Indirect Netherlands <span class=\"_ _63\"> </span>100 Man Investments Holdi<span class=\"_ _0\"/>ngs Limited <span class=\"_ _1f8\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD<span class=\"_ _0\"/> <span class=\"_ _b8\"> </span>I<span class=\"_ _0\"/>ndirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Investments (Hong Kong) Limited <span class=\"_ _9b\"> </span>Unit<span class=\"ls1bd ws1f8\"> 2206-2207, 22/F M<span class=\"_ _0\"/>an Yee Building, No.68  </span>Des Voeux Road, Central Indirect Hong <span class=\"_ _2d\"/>Kong <span class=\"_ _164\"> </span>100 Man Investments Inc. <span class=\"_ _165\"> </span>15 North Mill Street, <span class=\"ls1e9 ws1f2\">Nyack, NY 10960, United States <span class=\"_ _d5\"> </span>Indirect</span><span class=\"fc3 ls2\"> <span class=\"_ _42\"> </span></span><span class=\"ls1df\">US<span class=\"fc3 ls2\"> <span class=\"_ _6a\"> </span></span><span class=\"ls1b7\">100<span class=\"fc3 ls2\"> </span></span></span>Man Investments Limited <span class=\"_ _d9\"> </span>Riverbank House, 2 Sw<span class=\"ls1bb ws1ca\">an Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Investment Managem<span class=\"_ _0\"/>ent (Shanghai)  Co., Ltd<span class=\"_ _30c\"> </span>5<span class=\"_ _30c\"> </span>Room 1817 Bund Centre, No. <span class=\"ls1b7 ws1d3\">222 Yan An East Road, </span>Shanghai, 200002 Indirect China <span class=\"_ _2b\"> </span>100 Man Investments (Shanghai) Limi<span class=\"_ _0\"/>ted<span class=\"_ _30c\"> </span>5 <span class=\"_ _1e\"> </span>Room 1818, Bund Centre, No<span class=\"ls1b7 ws1d3\">. 222 Yan An Ea<span class=\"_ _0\"/>st Road, </span>Shanghai, 200002 Indirect China <span class=\"_ _2b\"> </span>100 Man Investments (USA) Corp. <span class=\"_ _7c\"> </span>4001 Ke<span class=\"ls201 ws20e\">nnett Pike, Suite 302, Wilmingt<span class=\"ls1bc ws1cb\">on DE 19<span class=\"_ _0\"/>807 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _42\"> </span>US <span class=\"_ _135\"> </span>100 </span></span>Man Investments USA Holdings In<span class=\"ls1bc\">c. <span class=\"_ _5d\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></span>Man Mash Limited <span class=\"_ _78\"> </span>Riverbank House, 2 Swan<span class=\"ls2 ws1c7\"> Lane, London, EC4R 3AD<span class=\"_ _0\"/> <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Principal Strategies Corp <span class=\"_ _22\"> </span>4001 Kennett Pike, Suite 302, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 Man Property Holdings Limited <span class=\"_ _dc\"> </span>22 Grenville <span class=\"ls1c6 ws1ef\">St<span class=\"_ _3\"/>reet, St Helier, Jersey, JE4 8PX <span class=\"_ _29d\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc2 ls1cc\">Jersey</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></span>Man Solutions Limited <span class=\"_ _142\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Sw<span class=\"ls1bb ws1ca\">an Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Solutions (USA) LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _29e\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>Man Strategic Holdings Limited <span class=\"_ _11\"> </span>Riverbank House, <span class=\"ls1be ws1cc\">2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Valuation Servi<span class=\"_ _0\"/>ces Limited <span class=\"_ _29f\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d3\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Worldwide Operations  Management Limi<span class=\"_ _0\"/>ted 22 Grenville Street, St Helier, Jersey, JE4 8PX <span class=\"_ _29d\"> </span>Indirect <span class=\"_ _bc\"> </span>Jersey<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100 Mount Granite Limited <span class=\"_ _142\"> </span>Wickhams Cay, PO Bo<span class=\"ls1b9 ws235\">x 662, Road Town, Tortola<span class=\"_ _0\"/> <span class=\"_ _e1\"> </span>Indirect <span class=\"_ _5d\"> </span>BVI <span class=\"_ _6a\"> </span>100 </span>Net Zero Energy SFR GP Inc. <span class=\"_ _22\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Numeric Holdings LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _d\"> </span>4001 Kennett Pike, Suite 302, Wilmingto<span class=\"_ _0\"/>n DE 19807 <span class=\"_ _d3\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">US<span class=\"_ _0\"/></span> <span class=\"_ _135\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Numeric Investors LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _2a0\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>Numeric Midco LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _c\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>RBH Holdings (Jersey) Limite<span class=\"ws1f9\">d <span class=\"_ _100\"> </span>IFC 5, St Helier, JE1 1ST, Jersey <span class=\"_ _b\"> </span>Indirect <span class=\"_ _63\"> </span>Jersey <span class=\"_ _6a\"> </span>100 </span>Silvermine Capital Management LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _6a\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>GLG Partners UK Group Ltd (in liquida<span class=\"ls1bc ws1cb\">tio<span class=\"_ _0\"/>n)  <span class=\"_ _f4\"> </span>Kings Orchard, <span class=\"_ _0\"/>1 Queen Street, Bristol, BS2 0HQ <span class=\"_ _fc\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>GLG Partners UK Holdings Ltd (in liquidation) <span class=\"_ _119\"> </span>Kings Orchard, 1 Queen Street, Bristol, BS2 0HQ <span class=\"_ _10c\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 Man UK Strategies Li<span class=\"_ _0\"/>mited (in liquidation) <span class=\"_ _104\"> </span>Kings Orchard, 1 Queen Street, Bristol, BS2 0HG <span class=\"_ _10c\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 Related undertaki<span class=\"ls201 ws20e\">ngs other than subsidiaries </span>Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address <span class=\"_ _2a1\"> </span><span class=\"ls2 ws0\"> </span></span>Country of incorporation<span class=\"_ _3\"/> Interest % Hub Platform Technology Partners <span class=\"_ _0\"/>Ltd <span class=\"_ _44\"> </span>71-75 S<span class=\"_ _0\"/>hel<span class=\"ls1b8 ws1ce\">ton Street, Covent Garden, London, England, </span>WC2H 9JQ  <span class=\"_ _74\"> </span><span class=\"fc2 ws32c\">UK 22.86<span class=\"_ _0\"/> </span>CION Man Management, LLC<span class=\"_ _30c\"> </span>3,6 <span class=\"_ _23\"> </span>251 Little Falls Drive, Wilmington DE 19808 <span class=\"_ _2a2\"> </span><span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span></span><span class=\"ws32d\">US 19.9 </span>CMRR Special Limited Partners, LLC<span class=\"_ _30c\"> </span>3,7 <span class=\"_ _bc\"> </span>251 Little Falls Drive, Wilmington DE 19808<span class=\"_ _0\"/> <span class=\"_ _f7\"> </span> <span class=\"_ _77\"> </span>US <span class=\"_ _c5\"> </span>65 Notes: 1 <span class=\"_ _2b\"> </span>The f<span class=\"_ _3\"/>inancial year end is<span class=\"_ _3\"/> 31 March, which align<span class=\"_ _3\"/>s with the tax year of th<span class=\"_ _3\"/>e individual partners.<span class=\"_ _3\"/> 2 Partnership <span class=\"_ _261\"/>interest. 3 Member <span class=\"_ _2a3\"/>interest. <span class=\"_ _2a3\"/> 4 <span class=\"_ _2b\"> </span>Holdings comprise ordina<span class=\"ls1ce ws318\">ry and deferred shar<span class=\"_ _3\"/>es. </span>5 Equity <span class=\"_ _261\"/>interest. 6 <span class=\"_ _2b\"> </span>Economic in<span class=\"_ _3\"/>terest is 50%. 7 <span class=\"_ _2b\"> </span>Interes<span class=\"_ _3\"/>t represented by economic interest.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "1. Basis of preparation<span class=\"_ _3\"/> Accounting The audited consolidated financial information has been prepar<span class=\"_ _0\"/>ed<span class=\"ls1d3 ws1df\"> in accordance with Int<span class=\"_ _3\"/>ernational Financial Reportin<span class=\"_ _3\"/>g Standards<span class=\"ls1b7 ws210\"> (IFRSs) and </span></span>interpretations (I<span class=\"_ _0\"/>FRICs) as adopted by the U<span class=\"_ _0\"/>nited Kingdom. The <span class=\"ls1b8 ws1ce\">consolidated <span class=\"_ _0\"/>financial statements are prepared on a going <span class=\"_ _0\"/>concer<span class=\"ls1be ws1cc\">n basis using the </span></span>historical cost convention, excep<span class=\"ls1bc ws1cb\">t for certain financia<span class=\"_ _0\"/>l instruments that are meas<span class=\"ls206 ws215\">ured at fair value and defined benefi<span class=\"_ _0\"/>t pensio<span class=\"ls1bb ws1ca\">n plans. Our significant </span></span></span>accounting policies, which have <span class=\"_ _0\"/>been consistently applied in the <span class=\"ls1bd ws1f8\">current <span class=\"_ _0\"/>and prior years, are included in the relevant notes, e<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">xcept for those below </span></span>which relate to the consolidated financial sta<span class=\"_ _0\"/>tements as a whole.  Man Group plc (the Company) has taken advantage<span class=\"_ _0\"/> of the exemptio<span class=\"ls1b7 ws1d3\">n provided in Article 105 (11) of</span> the Companies <span class=\"_ _0\"/>(Jersey) Law 199<span class=\"ws216\">1 and therefore </span>does not present its individual fina<span class=\"_ _0\"/>ncial statements and related notes.<span class=\"_ _0\"/> Consolida<span class=\"_ _3\"/>tion The consolidated group is the Com<span class=\"_ _0\"/>pany and its subsidiaries (toge<span class=\"ls1b8 ws1c8\">ther Man Group). The consolidated financial statements are pres<span class=\"ls208 ws217\">ented in Unit<span class=\"_ _3\"/>ed </span></span>States dollars (USD), the Company\u2019s functi<span class=\"ls1c6 ws1ef\">onal currency, as th<span class=\"_ _3\"/>e majority of our revenues, assets, liabilities and financing are<span class=\"ls1c5 ws1d1\"> denominated in USD.<span class=\"_ _30c\"> </span></span></span>Monetary assets and liabilities denomina<span class=\"_ _3\"/>ted in<span class=\"ws218\"> foreign currencies are translated at the spot rate on<span class=\"_ _3\"/> each balance sheet date. N<span class=\"ls1c2 ws219\">on-monetary items </span></span>carried at fair value that are denominated in foreign currencies <span class=\"ls1ef ws1fc\">are translated<span class=\"_ _3\"/> at the rates prevailing at the date when<span class=\"_ _3\"/> the fa<span class=\"ls209 ws21b\">ir value was determined. </span></span>Non-monetary items that are meas<span class=\"_ _0\"/>ured at hi<span class=\"ls1bc ws1cb\">storical cost in a foreign currency are no<span class=\"ls202 ws211\">t retransla<span class=\"_ _0\"/>ted. Transactions denominated i<span class=\"_ _0\"/>n<span class=\"ls1bb ws1ca\"> foreign currencies </span></span></span>are converted at the spot ra<span class=\"_ _0\"/>te at the date of the transaction or, if appropriate, <span class=\"_ _0\"/>the average ra<span class=\"ls1cf ws1da\">te for the month i<span class=\"_ _0\"/>n which the t<span class=\"ls1cc ws1f3\">ransaction occ<span class=\"_ _0\"/>urs. The </span></span>resulting exchange differences are <span class=\"_ _0\"/>recogn<span class=\"ls1bd ws1f8\">ised in the Group income statement. </span>For consolidated<span class=\"_ _3\"/> entities that have a f<span class=\"_ _3\"/>unctional currency <span class=\"_ _3\"/>other <span class=\"ls1ef ws1fc\">than USD, th<span class=\"_ _3\"/>e assets and liabilities are translat<span class=\"_ _3\"/>ed into USD at<span class=\"ls1bd ws1f8\"> the spot rate on balance </span></span>sheet date. Income and ex<span class=\"_ _0\"/>penses are translat<span class=\"ls1bb ws1ca\">ed at the average ra<span class=\"_ _0\"/>te for the period in which the transac<span class=\"_ _0\"/>tions occur. The resultin<span class=\"ls1c0 ws216\">g exchange </span></span>differences between these r<span class=\"_ _0\"/>ates are recorded in other comprehensive income.<span class=\"_ _30c\"> </span>The consolidated financial inform<span class=\"_ _0\"/>ation contained within these fi<span class=\"_ _0\"/><span class=\"ls2 ws1c7\">nancial statements incorporates<span class=\"ls1be ws1cc\"> our result<span class=\"_ _0\"/>s, cash flows and fin<span class=\"ls1b7 ws1d3\">ancial position for the </span></span></span>year to 31 December 2022 and includes our s<span class=\"_ _0\"/>hare of the results of <span class=\"ls1e9 ws1f2\">any associates and joint ventures using the e<span class=\"_ _0\"/>quity method of <span class=\"ls1cc ws0\">accounting. </span></span>Subsidiaries are entities we control (inclu<span class=\"ls1c5 ws1d1\">ding cer<span class=\"_ _0\"/>tain structured entities, as de<span class=\"_ _0\"/>fine<span class=\"ls1b7 ws1d3\">d by IFRS 12 \u2018Disclosure of Interests in <span class=\"ls1bb ws1ca\">Other E<span class=\"_ _0\"/>ntities\u2019) and are </span></span></span>consolidated from the da<span class=\"_ _0\"/>te on which control is transferred to us<span class=\"ls1be ws1cc\"> until the <span class=\"_ _0\"/>date that control ceas<span class=\"ls1bf ws1f9\">es. Control exists when we hav<span class=\"ls1e9 ws1f2\">e the power to direct </span></span></span>the relevant activities, exposure to significant<span class=\"_ _3\"/> variable retu<span class=\"ls1ef ws1fc\">rns and the ability to ut<span class=\"_ _3\"/>ilise power to affect those returns.</span><span class=\"ls1ef ws1fc\"> All<span class=\"ls2 ws1c7\"> intercompany transactions </span></span>and balances are eliminated on <span class=\"ls1be ws1cc\">consolidation. Although the Employee <span class=\"_ _0\"/>Trust has in<span class=\"ls1ca ws1dc\">dependent <span class=\"_ _0\"/>trustees and its assets are hel<span class=\"_ _0\"/>d sepa<span class=\"ls1c9 ws1d5\">rately, it is </span></span></span>consolidated into the Group <span class=\"_ _0\"/>financial statements given its nature<span class=\"ws1d4\"> as a <span class=\"_ _0\"/>structured entity which has the obl<span class=\"_ _0\"/>igation to deliver de<span class=\"ls20a ws21d\">ferre<span class=\"_ _3\"/>d compensa<span class=\"_ _3\"/>tion </span></span>awards to our employees.<span class=\"_ _0\"/> Business combinations are accounted for using <span class=\"ls1cb ws1d6\">the acquisition me<span class=\"_ _0\"/>thod from the date on <span class=\"ls2 ws1c7\">which we obtain co<span class=\"_ _0\"/>ntrol of the acquiree. </span></span><span class=\"ws1ca\">The cost of an </span>acquisition is measured as the fair value on th<span class=\"_ _3\"/>e acquisition da<span class=\"ls1e0 ws1e9\">te of assets transferred<span class=\"_ _3\"/>, liabilities incurred and<span class=\"_ _3\"/> equity instru<span class=\"ls2 ws1c7\">ments issued by the </span></span>Company. The fair value of an ac<span class=\"_ _0\"/>quisition is calculated at the acquisition da<span class=\"_ _0\"/>te by r<span class=\"ls1c0 ws0\">ecognising the acquiree\u2019s identifiable asse<span class=\"ls1e4 ws21a\">ts and liabilities at their </span></span>fair values at that date. Costs relating to <span class=\"_ _0\"/>acquisitions are r<span class=\"ls1c8 ws1d4\">ecognised in the Group i<span class=\"_ _0\"/>ncome statement as incurred. Any conti<span class=\"_ _0\"/>nge<span class=\"ls1d4 ws1e1\">nt consideration is </span></span>recognised at fair value at the acquisition<span class=\"ls1bd ws1f8\"> da<span class=\"_ _0\"/>te, with any subsequent changes to the <span class=\"ls1ea ws1f5\">fair value recognised in the Group income <span class=\"ls20b ws0\">stat<span class=\"_ _3\"/>ement. </span></span></span>Management info<span class=\"_ _0\"/>rmation regarding revenues, net m<span class=\"_ _0\"/>anagement fee margins a<span class=\"_ _0\"/>nd investment performance rel<span class=\"_ _0\"/>evant to the operation of t<span class=\"_ _0\"/><span class=\"ls1ee ws1fb\">he investment </span>managers, products and the investor base ar<span class=\"_ _0\"/>e reviewed by the Bo<span class=\"ls1e9 ws1f2\">ard and Senior Executive Committee<span class=\"_ _0\"/><span class=\"ws1d3\">. A centralised shared infrast<span class=\"ls1c5 ws1d1\">ructure for </span></span></span>operations, product structuring, <span class=\"ls1cf ws1da\">distribution a<span class=\"_ _0\"/>nd support function<span class=\"ls1b7 ws210\">s for our investment managem<span class=\"_ _0\"/>ent<span class=\"ls1bf ws1f9\"> business means that operating</span></span></span> costs are not allocated to constituent parts of the invest<span class=\"ls2 ws1c7\">ment management busine<span class=\"_ _0\"/>ss. As a result, performance is assessed, reso<span class=\"_ _0\"/>urces are alloc<span class=\"ls1bd ws220\">ated, and other </span></span>strategic and financial mana<span class=\"_ _0\"/>gement decision<span class=\"ls1cb ws1d6\">s are determined by the B<span class=\"_ _0\"/>oard and Senior <span class=\"ls1bb ws21e\">Executive Committee on the basis of our inv<span class=\"ls203 ws0\">estment </span></span></span>management business as a w<span class=\"_ _0\"/>hole. Accordingly, we operate and report the investment <span class=\"_ _0\"/>mana<span class=\"ls1be ws1cc\">gement business as a single segment, toge<span class=\"ls1dd ws0\">ther </span></span>with relevant information regarding AUM flow<span class=\"ls1c0 ws0\">s and net margins, to allow for analysis of the direct contri<span class=\"_ _0\"/>bution of products and<span class=\"ls20c ws1fa\"> the <span class=\"_ _3\"/>respect<span class=\"_ _3\"/>ive </span></span>investor base. Impact of new acc<span class=\"_ _0\"/>ounting standards There were no new or amendments to existi<span class=\"_ _0\"/>ng accounting standards issued by the Internatio<span class=\"_ _0\"/>nal A<span class=\"ls1e9 ws1f2\">ccounting Standards Board (IASB) <span class=\"ws1d3\">effective for the </span></span>first time in the year to 31 December 2022 tha<span class=\"_ _0\"/>t have had a <span class=\"ls1bd ws220\">significant impact on these Group financial statements. </span>No other standards or interpreta<span class=\"_ _0\"/>tions issued and not yet effective are expected to <span class=\"_ _0\"/>have a material impact on the Group financia<span class=\"ls20d ws221\">l statement<span class=\"_ _3\"/>s.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1d7\" style=\"left:0.0066986084px; bottom:127.84259px;\">The audited consolidated financial information has been prepar<span class=\"_ _0\"/>ed<span class=\"ls1d3 ws1df\"> in accordance with Int<span class=\"_ _3\"/>ernational Financial Reportin<span class=\"_ _3\"/>g Standards<span class=\"ls1b7 ws210\"> (IFRSs) and </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:0.0066986084px; bottom:114.816956px;\">interpretations (I<span class=\"_ _0\"/>FRICs) as adopted by the U<span class=\"_ _0\"/>nited Kingdom. The <span class=\"ls1b8 ws1ce\">consolidated <span class=\"_ _0\"/>financial statements are prepared on a going <span class=\"_ _0\"/>concer<span class=\"ls1be ws1cc\">n basis using the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:101.8692px;\">historical cost convention, excep<span class=\"ls1bc ws1cb\">t for certain financia<span class=\"_ _0\"/>l instruments that are meas<span class=\"ls206 ws215\">ured at fair value and defined benefi<span class=\"_ _0\"/>t pensio<span class=\"ls1bb ws1ca\">n plans. Our significant </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:88.84357px;\">accounting policies, which have <span class=\"_ _0\"/>been consistently applied in the <span class=\"ls1bd ws1f8\">current <span class=\"_ _0\"/>and prior years, are included in the relevant notes, e<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">xcept for those below </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:75.81799px;\">which relate to the consolidated financial sta<span class=\"_ _0\"/>tements as a whole.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:58.26831px;\">Man Group plc (the Company) has taken advantage<span class=\"_ _0\"/> of the exemptio<span class=\"ls1b7 ws1d3\">n provided in Article 105 (11) of</span> the Companies <span class=\"_ _0\"/>(Jersey) Law 199<span class=\"ws216\">1 and therefore </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1f0 ws1fe\" style=\"left:0.0066986084px; bottom:46.100647px;\">does not present its individual fina<span class=\"_ _0\"/>ncial statements and related notes.<span class=\"_ _0\"/> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls207 ws0\" style=\"left:0.0066986084px; bottom:28.004211px;\">Consolida<span class=\"_ _3\"/>tion </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:15.0564575px;\">The consolidated group is the Com<span class=\"_ _0\"/>pany and its subsidiaries (toge<span class=\"ls1b8 ws1c8\">ther Man Group). The consolidated financial statements are pres<span class=\"ls208 ws217\">ented in Unit<span class=\"_ _3\"/>ed </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e6 ws1ee\" style=\"left:0.0066986084px; bottom:2.0308228px;\">States dollars (USD), the Company\u2019s functi<span class=\"ls1c6 ws1ef\">onal currency, as th<span class=\"_ _3\"/>e majority of our revenues, assets, liabilities and financing are<span class=\"ls1c5 ws1d1\"> denominated in USD.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1c5 ws1d1\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "The audited consolidated financial information has been prepar<span class=\"_ _0\"/>ed<span class=\"ls1d3 ws1df\"> in accordance with Int<span class=\"_ _3\"/>ernational Financial Reportin<span class=\"_ _3\"/>g Standards<span class=\"ls1b7 ws210\"> (IFRSs) and </span></span>interpretations (I<span class=\"_ _0\"/>FRICs) as adopted by the U<span class=\"_ _0\"/>nited Kingdom.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Man Group plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Consolida<span class=\"_ _3\"/>tion The consolidated group is the Com<span class=\"_ _0\"/>pany and its subsidiaries (toge<span class=\"ls1b8 ws1c8\">ther Man Group). The consolidated financial statements are pres<span class=\"ls208 ws217\">ented in Unit<span class=\"_ _3\"/>ed </span></span>States dollars (USD), the Company\u2019s functi<span class=\"ls1c6 ws1ef\">onal currency, as th<span class=\"_ _3\"/>e majority of our revenues, assets, liabilities and financing are<span class=\"ls1c5 ws1d1\"> denominated in USD.<span class=\"_ _30c\"> </span></span></span>Monetary assets and liabilities denomina<span class=\"_ _3\"/>ted in<span class=\"ws218\"> foreign currencies are translated at the spot rate on<span class=\"_ _3\"/> each balance sheet date. N<span class=\"ls1c2 ws219\">on-monetary items </span></span>carried at fair value that are denominated in foreign currencies <span class=\"ls1ef ws1fc\">are translated<span class=\"_ _3\"/> at the rates prevailing at the date when<span class=\"_ _3\"/> the fa<span class=\"ls209 ws21b\">ir value was determined. </span></span>Non-monetary items that are meas<span class=\"_ _0\"/>ured at hi<span class=\"ls1bc ws1cb\">storical cost in a foreign currency are no<span class=\"ls202 ws211\">t retransla<span class=\"_ _0\"/>ted. Transactions denominated i<span class=\"_ _0\"/>n<span class=\"ls1bb ws1ca\"> foreign currencies </span></span></span>are converted at the spot ra<span class=\"_ _0\"/>te at the date of the transaction or, if appropriate, <span class=\"_ _0\"/>the average ra<span class=\"ls1cf ws1da\">te for the month i<span class=\"_ _0\"/>n which the t<span class=\"ls1cc ws1f3\">ransaction occ<span class=\"_ _0\"/>urs. The </span></span>resulting exchange differences are <span class=\"_ _0\"/>recogn<span class=\"ls1bd ws1f8\">ised in the Group income statement. </span>For consolidated<span class=\"_ _3\"/> entities that have a f<span class=\"_ _3\"/>unctional currency <span class=\"_ _3\"/>other <span class=\"ls1ef ws1fc\">than USD, th<span class=\"_ _3\"/>e assets and liabilities are translat<span class=\"_ _3\"/>ed into USD at<span class=\"ls1bd ws1f8\"> the spot rate on balance </span></span>sheet date. Income and ex<span class=\"_ _0\"/>penses are translat<span class=\"ls1bb ws1ca\">ed at the average ra<span class=\"_ _0\"/>te for the period in which the transac<span class=\"_ _0\"/>tions occur. The resultin<span class=\"ls1c0 ws216\">g exchange </span></span>differences between these r<span class=\"_ _0\"/>ates are recorded in other comprehensive income.<span class=\"_ _30c\"> </span>The consolidated financial inform<span class=\"_ _0\"/>ation contained within these fi<span class=\"_ _0\"/><span class=\"ls2 ws1c7\">nancial statements incorporates<span class=\"ls1be ws1cc\"> our result<span class=\"_ _0\"/>s, cash flows and fin<span class=\"ls1b7 ws1d3\">ancial position for the </span></span></span>year to 31 December 2022 and includes our s<span class=\"_ _0\"/>hare of the results of <span class=\"ls1e9 ws1f2\">any associates and joint ventures using the e<span class=\"_ _0\"/>quity method of <span class=\"ls1cc ws0\">accounting. </span></span>Subsidiaries are entities we control (inclu<span class=\"ls1c5 ws1d1\">ding cer<span class=\"_ _0\"/>tain structured entities, as de<span class=\"_ _0\"/>fine<span class=\"ls1b7 ws1d3\">d by IFRS 12 \u2018Disclosure of Interests in <span class=\"ls1bb ws1ca\">Other E<span class=\"_ _0\"/>ntities\u2019) and are </span></span></span>consolidated from the da<span class=\"_ _0\"/>te on which control is transferred to us<span class=\"ls1be ws1cc\"> until the <span class=\"_ _0\"/>date that control ceas<span class=\"ls1bf ws1f9\">es. Control exists when we hav<span class=\"ls1e9 ws1f2\">e the power to direct </span></span></span>the relevant activities, exposure to significant<span class=\"_ _3\"/> variable retu<span class=\"ls1ef ws1fc\">rns and the ability to ut<span class=\"_ _3\"/>ilise power to affect those returns.</span><span class=\"ls1ef ws1fc\"> All<span class=\"ls2 ws1c7\"> intercompany transactions </span></span>and balances are eliminated on <span class=\"ls1be ws1cc\">consolidation. Although the Employee <span class=\"_ _0\"/>Trust has in<span class=\"ls1ca ws1dc\">dependent <span class=\"_ _0\"/>trustees and its assets are hel<span class=\"_ _0\"/>d sepa<span class=\"ls1c9 ws1d5\">rately, it is </span></span></span>consolidated into the Group <span class=\"_ _0\"/>financial statements given its nature<span class=\"ws1d4\"> as a <span class=\"_ _0\"/>structured entity which has the obl<span class=\"_ _0\"/>igation to deliver de<span class=\"ls20a ws21d\">ferre<span class=\"_ _3\"/>d compensa<span class=\"_ _3\"/>tion </span></span>awards to our employees.<span class=\"_ _0\"/> Business combinations are accounted for using <span class=\"ls1cb ws1d6\">the acquisition me<span class=\"_ _0\"/>thod from the date on <span class=\"ls2 ws1c7\">which we obtain co<span class=\"_ _0\"/>ntrol of the acquiree. </span></span><span class=\"ws1ca\">The cost of an </span>acquisition is measured as the fair value on th<span class=\"_ _3\"/>e acquisition da<span class=\"ls1e0 ws1e9\">te of assets transferred<span class=\"_ _3\"/>, liabilities incurred and<span class=\"_ _3\"/> equity instru<span class=\"ls2 ws1c7\">ments issued by the </span></span>Company. The fair value of an ac<span class=\"_ _0\"/>quisition is calculated at the acquisition da<span class=\"_ _0\"/>te by r<span class=\"ls1c0 ws0\">ecognising the acquiree\u2019s identifiable asse<span class=\"ls1e4 ws21a\">ts and liabilities at their </span></span>fair values at that date. Costs relating to <span class=\"_ _0\"/>acquisitions are r<span class=\"ls1c8 ws1d4\">ecognised in the Group i<span class=\"_ _0\"/>ncome statement as incurred. Any conti<span class=\"_ _0\"/>nge<span class=\"ls1d4 ws1e1\">nt consideration is </span></span>recognised at fair value at the acquisition<span class=\"ls1bd ws1f8\"> da<span class=\"_ _0\"/>te, with any subsequent changes to the <span class=\"ls1ea ws1f5\">fair value recognised in the Group income <span class=\"ls20b ws0\">stat<span class=\"_ _3\"/>ement. </span></span></span>Management info<span class=\"_ _0\"/>rmation regarding revenues, net m<span class=\"_ _0\"/>anagement fee margins a<span class=\"_ _0\"/>nd investment performance rel<span class=\"_ _0\"/>evant to the operation of t<span class=\"_ _0\"/><span class=\"ls1ee ws1fb\">he investment </span>managers, products and the investor base ar<span class=\"_ _0\"/>e reviewed by the Bo<span class=\"ls1e9 ws1f2\">ard and Senior Executive Committee<span class=\"_ _0\"/><span class=\"ws1d3\">. A centralised shared infrast<span class=\"ls1c5 ws1d1\">ructure for </span></span></span>operations, product structuring, <span class=\"ls1cf ws1da\">distribution a<span class=\"_ _0\"/>nd support function<span class=\"ls1b7 ws210\">s for our investment managem<span class=\"_ _0\"/>ent<span class=\"ls1bf ws1f9\"> business means that operating</span></span></span> costs are not allocated to constituent parts of the invest<span class=\"ls2 ws1c7\">ment management busine<span class=\"_ _0\"/>ss. As a result, performance is assessed, reso<span class=\"_ _0\"/>urces are alloc<span class=\"ls1bd ws220\">ated, and other </span></span>strategic and financial mana<span class=\"_ _0\"/>gement decision<span class=\"ls1cb ws1d6\">s are determined by the B<span class=\"_ _0\"/>oard and Senior <span class=\"ls1bb ws21e\">Executive Committee on the basis of our inv<span class=\"ls203 ws0\">estment </span></span></span>management business as a w<span class=\"_ _0\"/>hole. Accordingly, we operate and report the investment <span class=\"_ _0\"/>mana<span class=\"ls1be ws1cc\">gement business as a single segment, toge<span class=\"ls1dd ws0\">ther </span></span>with relevant information regarding AUM flow<span class=\"ls1c0 ws0\">s and net margins, to allow for analysis of the direct contri<span class=\"_ _0\"/>bution of products and<span class=\"ls20c ws1fa\"> the <span class=\"_ _3\"/>respect<span class=\"_ _3\"/>ive </span></span>investor base. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "The consolidated financial statements are pres<span class=\"ls208 ws217\">ented in Unit<span class=\"_ _3\"/>ed </span>States dollars (USD), the Company\u2019s functi<span class=\"ls1c6 ws1ef\">onal currency, as th<span class=\"_ _3\"/>e majority of our revenues, assets, liabilities and financing are<span class=\"ls1c5 ws1d1\"> denominated in USD.<span class=\"_ _30c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Monetary assets and liabilities denomina<span class=\"_ _3\"/>ted in<span class=\"ws218\"> foreign currencies are translated at the spot rate on<span class=\"_ _3\"/> each balance sheet date. N<span class=\"ls1c2 ws219\">on-monetary items </span></span>carried at fair value that are denominated in foreign currencies <span class=\"ls1ef ws1fc\">are translated<span class=\"_ _3\"/> at the rates prevailing at the date when<span class=\"_ _3\"/> the fa<span class=\"ls209 ws21b\">ir value was determined. </span></span>Non-monetary items that are meas<span class=\"_ _0\"/>ured at hi<span class=\"ls1bc ws1cb\">storical cost in a foreign currency are no<span class=\"ls202 ws211\">t retransla<span class=\"_ _0\"/>ted. Transactions denominated i<span class=\"_ _0\"/>n<span class=\"ls1bb ws1ca\"> foreign currencies </span></span></span>are converted at the spot ra<span class=\"_ _0\"/>te at the date of the transaction or, if appropriate, <span class=\"_ _0\"/>the average ra<span class=\"ls1cf ws1da\">te for the month i<span class=\"_ _0\"/>n which the t<span class=\"ls1cc ws1f3\">ransaction occ<span class=\"_ _0\"/>urs. The </span></span>resulting exchange differences are <span class=\"_ _0\"/>recogn<span class=\"ls1bd ws1f8\">ised in the Group income statement. </span>For consolidated<span class=\"_ _3\"/> entities that have a f<span class=\"_ _3\"/>unctional currency <span class=\"_ _3\"/>other <span class=\"ls1ef ws1fc\">than USD, th<span class=\"_ _3\"/>e assets and liabilities are translat<span class=\"_ _3\"/>ed into USD at<span class=\"ls1bd ws1f8\"> the spot rate on balance </span></span>sheet date. Income and ex<span class=\"_ _0\"/>penses are translat<span class=\"ls1bb ws1ca\">ed at the average ra<span class=\"_ _0\"/>te for the period in which the transac<span class=\"_ _0\"/>tions occur. The resultin<span class=\"ls1c0 ws216\">g exchange </span></span>differences between these r<span class=\"_ _0\"/>ates are recorded in other comprehensive income.<span class=\"_ _30c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Subsidiaries are entities we control (inclu<span class=\"ls1c5 ws1d1\">ding cer<span class=\"_ _0\"/>tain structured entities, as de<span class=\"_ _0\"/>fine<span class=\"ls1b7 ws1d3\">d by IFRS 12 \u2018Disclosure of Interests in <span class=\"ls1bb ws1ca\">Other E<span class=\"_ _0\"/>ntities\u2019) and are </span></span></span>consolidated from the da<span class=\"_ _0\"/>te on which control is transferred to us<span class=\"ls1be ws1cc\"> until the <span class=\"_ _0\"/>date that control ceas<span class=\"ls1bf ws1f9\">es. Control exists when we hav<span class=\"ls1e9 ws1f2\">e the power to direct </span></span></span>the relevant activities, exposure to significant<span class=\"_ _3\"/> variable retu<span class=\"ls1ef ws1fc\">rns and the ability to ut<span class=\"_ _3\"/>ilise power to affect those returns.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:0.0066986084px; bottom:93.06717px;\">Management info<span class=\"_ _0\"/>rmation regarding revenues, net m<span class=\"_ _0\"/>anagement fee margins a<span class=\"_ _0\"/>nd investment performance rel<span class=\"_ _0\"/>evant to the operation of t<span class=\"_ _0\"/><span class=\"ls1ee ws1fb\">he investment </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:80.041565px;\">managers, products and the investor base ar<span class=\"_ _0\"/>e reviewed by the Bo<span class=\"ls1e9 ws1f2\">ard and Senior Executive Committee<span class=\"_ _0\"/><span class=\"ws1d3\">. A centralised shared infrast<span class=\"ls1c5 ws1d1\">ructure for </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:0.0066986084px; bottom:67.09378px;\">operations, product structuring, <span class=\"ls1cf ws1da\">distribution a<span class=\"_ _0\"/>nd support function<span class=\"ls1b7 ws210\">s for our investment managem<span class=\"_ _0\"/>ent<span class=\"ls1bf ws1f9\"> business means that operating</span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:580.1811px; bottom:67.08542px;\"> costs are not </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws21f\" style=\"left:0.0066986084px; bottom:54.059814px;\">allocated to constituent parts of the invest<span class=\"ls2 ws1c7\">ment management busine<span class=\"_ _0\"/>ss. As a result, performance is assessed, reso<span class=\"_ _0\"/>urces are alloc<span class=\"ls1bd ws220\">ated, and other </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:41.03421px;\">strategic and financial mana<span class=\"_ _0\"/>gement decision<span class=\"ls1cb ws1d6\">s are determined by the B<span class=\"_ _0\"/>oard and Senior <span class=\"ls1bb ws21e\">Executive Committee on the basis of our inv<span class=\"ls203 ws0\">estment </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:28.086426px;\">management business as a w<span class=\"_ _0\"/>hole. Accordingly, we operate and report the investment <span class=\"_ _0\"/>mana<span class=\"ls1be ws1cc\">gement business as a single segment, toge<span class=\"ls1dd ws0\">ther </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:0.0066986084px; bottom:15.060852px;\">with relevant information regarding AUM flow<span class=\"ls1c0 ws0\">s and net margins, to allow for analysis of the direct contri<span class=\"_ _0\"/>bution of products and<span class=\"ls20c ws1fa\"> the <span class=\"_ _3\"/>respect<span class=\"_ _3\"/>ive </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:2.0352478px;\">investor base. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:0.0066986084px; bottom:46.251648px;\">Impact of new acc<span class=\"_ _0\"/>ounting standards </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:33.226074px;\">There were no new or amendments to existi<span class=\"_ _0\"/>ng accounting standards issued by the Internatio<span class=\"_ _0\"/>nal A<span class=\"ls1e9 ws1f2\">ccounting Standards Board (IASB) <span class=\"ws1d3\">effective for the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:20.27829px;\">first time in the year to 31 December 2022 tha<span class=\"_ _0\"/>t have had a <span class=\"ls1bd ws220\">significant impact on these Group financial statements. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:2.0262756px;\">No other standards or interpreta<span class=\"_ _0\"/>tions issued and not yet effective are expected to <span class=\"_ _0\"/>have a material impact on the Group financia<span class=\"ls20d ws221\">l statement<span class=\"_ _3\"/>s.</span><span class=\"ls20d ws221\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls20e ws0\" style=\"left:0.0066986084px; bottom:75.43567px;\">2. <span class=\"ffae ls2\">G</span><span class=\"ls20f ws222\">oing concern </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws223\" style=\"left:0.0066986084px; bottom:53.985657px;\">The preparation of the Gro<span class=\"_ _0\"/>up financial statements on a going co<span class=\"ls1ca ws224\">nc<span class=\"_ _0\"/>ern basis is supported by <span class=\"_ _0\"/>the forecast financial p<span class=\"_ _0\"/>erformance a<span class=\"ls210 ws225\">nd ca<span class=\"_ _0\"/>pital and liquidity<span class=\"_ _0\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws226\" style=\"left:0.0066986084px; bottom:41.037872px;\">analysis of Man Group, as approved by the Boar<span class=\"_ _0\"/>d. This analysis<span class=\"ls1bd ws223\"> considers our net financial assets and liquidity resources and r<span class=\"ls1fd ws227\">equirements and utilises </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ed ws228\" style=\"left:0.0066986084px; bottom:28.012299px;\">the Man Group <span class=\"_ _0\"/>budget, medium-term plan an<span class=\"_ _0\"/>d the capital and liquidi<span class=\"_ _0\"/><span class=\"ls2 ws229\">ty plan. These plans include rigo<span class=\"ls1e9 ws22a\">rous downside te<span class=\"_ _0\"/>sting, inclu<span class=\"ls1c0 ws22b\">ding analyses of </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws22c\" style=\"left:0.0066986084px; bottom:15.064484px;\">stressed capital and liquidity scenar<span class=\"_ _0\"/>ios, and incorporate Man Group<span class=\"ls1be\">\u2019s principal a<span class=\"_ _0\"/>nd emerging risks, which are outlined on pages<span class=\"_ _0\"/><span class=\"ls1bc ws22d\"> 30 to 34 and monitored </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:2.0388947px;\">by the Board on an ongoing basis.<span class=\"_ _30c\"> </span><span class=\"_ _0\"/> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls211 ws22e\" style=\"left:0.0026168823px; bottom:231.35376px;\">3. Judgemental areas and accounting estimates<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:212.63379px;\">The preparation of financial statem<span class=\"_ _0\"/>ents in <span class=\"ls1df ws1e8\">conformity with IFRS requir<span class=\"_ _0\"/>es the use of <span class=\"ls1c8 ws1d4\">accounting estimates <span class=\"_ _0\"/>and assumptions. We co<span class=\"ls212 ws0\">ntinually<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1df ws1e8\"><span class=\"ls1c8 ws1d4\"><span class=\"ls212 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0026168823px; bottom:199.60822px;\">evaluate our estimates a<span class=\"_ _0\"/>nd judgements based <span class=\"_ _0\"/><span class=\"ls1b8 ws1ce\">on historical experience and expecta<span class=\"_ _0\"/>tions of<span class=\"ls1c0 ws0\"> future events that are considered reas<span class=\"ls1e0 ws1e9\">onable in the<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls1c0 ws0\"><span class=\"ls1e0 ws1e9\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:186.58258px;\">circumstances. These judgements <span class=\"_ _0\"/>and estimate<span class=\"ls1b8 ws1ce\">s are an area of focus <span class=\"_ _0\"/>for the Board and, in particular, the Audit and Risk C<span class=\"_ _0\"/>ommitt<span class=\"ls1bd ws0\">ee.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls1bd ws0\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:168.40839px;\">Critical judgements<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:155.38281px;\">Man Group acts as the investment manager or<span class=\"ws1f2\"> advi<span class=\"_ _0\"/>ser to fund entities. The most signif<span class=\"ls1bb ws1ca\">icant area of judgement is whether <span class=\"_ _0\"/>we cont<span class=\"ls1c0 ws0\">rol certain of those<span class=\"_ _30c\"> </span></span></span></span><span class=\"ws1f2\"><span class=\"ls1bb ws1ca\"><span class=\"ls1c0 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:142.435px;\">fund entities to which we are expo<span class=\"_ _0\"/>sed via <span class=\"ls1bc ws1cb\">either direct investment holdings, total re<span class=\"ls1cc ws1f3\">turn swaps, or sale <span class=\"_ _0\"/>and repurchase arrange<span class=\"ls1c2 ws219\">ments. We a<span class=\"_ _0\"/>ssess<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1cc ws1f3\"><span class=\"ls1c2 ws219\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:129.40942px;\">such relationships on an ongoing basis to <span class=\"ls1f0 ws22f\">de<span class=\"_ _0\"/>termine whether we control<span class=\"_ _0\"/> each fund entity<span class=\"ls1c8 ws1d4\"> a<span class=\"_ _0\"/>nd therefore consolidate them into our<span class=\"ls213 ws230\"> results. </span></span></span><span class=\"ls1f0 ws22f\"><span class=\"ls1c8 ws1d4\"><span class=\"ls213 ws230\"> </span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws1fd\" style=\"left:0.0026168823px; bottom:111.23523px;\">Critical ac<span class=\"_ _3\"/>counting estimates<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:98.209595px;\">Man Group\u2019s only key source of estimation uncertainty is the va<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">luation of the net pension asse<span class=\"_ _0\"/>t (Note 22). The Board has also c<span class=\"ls203 ws231\">onsidered the<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls203 ws231\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ef ws1fc\" style=\"left:0.0026168823px; bottom:85.18402px;\">assumptions used in the assessments for impairmen<span class=\"_ _3\"/>t of goodwill an<span class=\"ls214 ws218\">d right-of<span class=\"_ _3\"/>-use lease assets and the recoverability of deferred<span class=\"ls202 ws211\"> tax assets.<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls202 ws211\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:72.236206px;\">They have concluded that these assump<span class=\"_ _0\"/>tions do not have a signif<span class=\"ls1bc ws1cb\">icant risk of causing a material<span class=\"ls1b7 ws1d3\"> adjustment to the carrying <span class=\"_ _0\"/>amou<span class=\"ls1cb ws1d6\">nts of our assets<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1b7 ws1d3\"><span class=\"ls1cb ws1d6\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e6 ws1ee\" style=\"left:0.0026168823px; bottom:59.210632px;\">or liabilities at the balance sheet date.   </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:41.036438px;\">The Board has also considered the impact <span class=\"_ _0\"/>of climate change on th<span class=\"ls2 ws1c7\">e Group financial statements, i<span class=\"_ _0\"/>n particular in relation to the <span class=\"ls202 ws211\">going concern<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls202 ws211\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:28.010803px;\">assessment, the cash flow forec<span class=\"_ _0\"/>asts used in the impairment assessm<span class=\"ls1cc ws1d7\">ents of non-c<span class=\"_ _0\"/>urrent assets and <span class=\"ls1c0 ws0\">the assumptions around future <span class=\"ls1c6\">life<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1cc ws1d7\"><span class=\"ls1c0 ws0\"><span class=\"ls1c6\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:14.9852295px;\">expectancies used in the valuation of the <span class=\"_ _0\"/>net pension asset. The <span class=\"ls1c8 ws1d4\">impact of <span class=\"_ _0\"/>climate change on th<span class=\"ls1bc ws1cb\">e Group financial statements is <span class=\"ls1b8 ws1ce\">no<span class=\"_ _0\"/>t currently<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1bc ws1cb\"><span class=\"ls1b8 ws1ce\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1c8\" style=\"left:0.0026168823px; bottom:2.0374146px;\">expected to be material.<span class=\"_ _30c\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Critical ac<span class=\"_ _3\"/>counting estimates<span class=\"_ _30c\"> </span> Man Group\u2019s only key source of estimation uncertainty is the va<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">luation of the net pension asse<span class=\"_ _0\"/>t (Note 22). The Board has also c<span class=\"ls203 ws231\">onsidered the<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls203 ws231\"> </span></span>assumptions used in the assessments for impairmen<span class=\"_ _3\"/>t of goodwill an<span class=\"ls214 ws218\">d right-of<span class=\"_ _3\"/>-use lease assets and the recoverability of deferred<span class=\"ls202 ws211\"> tax assets.<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls202 ws211\"> </span></span>They have concluded that these assump<span class=\"_ _0\"/>tions do not have a signif<span class=\"ls1bc ws1cb\">icant risk of causing a material<span class=\"ls1b7 ws1d3\"> adjustment to the carrying <span class=\"_ _0\"/>amou<span class=\"ls1cb ws1d6\">nts of our assets<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1b7 ws1d3\"><span class=\"ls1cb ws1d6\"> </span></span></span>or liabilities at the balance sheet date.   The Board has also considered the impact <span class=\"_ _0\"/>of climate change on th<span class=\"ls2 ws1c7\">e Group financial statements, i<span class=\"_ _0\"/>n particular in relation to the <span class=\"ls202 ws211\">going concern<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls202 ws211\"> </span></span>assessment, the cash flow forec<span class=\"_ _0\"/>asts used in the impairment assessm<span class=\"ls1cc ws1d7\">ents of non-c<span class=\"_ _0\"/>urrent assets and <span class=\"ls1c0 ws0\">the assumptions around future <span class=\"ls1c6\">life<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1cc ws1d7\"><span class=\"ls1c0 ws0\"><span class=\"ls1c6\"> </span></span></span>expectancies used in the valuation of the <span class=\"_ _0\"/>net pension asset. The <span class=\"ls1c8 ws1d4\">impact of <span class=\"_ _0\"/>climate change on th<span class=\"ls1bc ws1cb\">e Group financial statements is <span class=\"ls1b8 ws1ce\">no<span class=\"_ _0\"/>t currently<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1bc ws1cb\"><span class=\"ls1b8 ws1ce\"> </span></span></span>expected to be material.<span class=\"_ _30c\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Critical ac<span class=\"_ _3\"/>counting estimates<span class=\"_ _30c\"> </span> Man Group\u2019s only key source of estimation uncertainty is the va<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">luation of the net pension asse<span class=\"_ _0\"/>t (Note 22). The Board has also c<span class=\"ls203 ws231\">onsidered the<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls203 ws231\"> </span></span>assumptions used in the assessments for impairmen<span class=\"_ _3\"/>t of goodwill an<span class=\"ls214 ws218\">d right-of<span class=\"_ _3\"/>-use lease assets and the recoverability of deferred<span class=\"ls202 ws211\"> tax assets.<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls202 ws211\"> </span></span>They have concluded that these assump<span class=\"_ _0\"/>tions do not have a signif<span class=\"ls1bc ws1cb\">icant risk of causing a material<span class=\"ls1b7 ws1d3\"> adjustment to the carrying <span class=\"_ _0\"/>amou<span class=\"ls1cb ws1d6\">nts of our assets<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1b7 ws1d3\"><span class=\"ls1cb ws1d6\"> </span></span></span>or liabilities at the balance sheet date.   The Board has also considered the impact <span class=\"_ _0\"/>of climate change on th<span class=\"ls2 ws1c7\">e Group financial statements, i<span class=\"_ _0\"/>n particular in relation to the <span class=\"ls202 ws211\">going concern<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls202 ws211\"> </span></span>assessment, the cash flow forec<span class=\"_ _0\"/>asts used in the impairment assessm<span class=\"ls1cc ws1d7\">ents of non-c<span class=\"_ _0\"/>urrent assets and <span class=\"ls1c0 ws0\">the assumptions around future <span class=\"ls1c6\">life<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1cc ws1d7\"><span class=\"ls1c0 ws0\"><span class=\"ls1c6\"> </span></span></span>expectancies used in the valuation of the <span class=\"_ _0\"/>net pension asset. The <span class=\"ls1c8 ws1d4\">impact of <span class=\"_ _0\"/>climate change on th<span class=\"ls1bc ws1cb\">e Group financial statements is <span class=\"ls1b8 ws1ce\">no<span class=\"_ _0\"/>t currently<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1bc ws1cb\"><span class=\"ls1b8 ws1ce\"> </span></span></span>expected to be material.<span class=\"_ _30c\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:238.60919px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:225.6612px;\">Fee income is our primary source of revenue, w<span class=\"_ _0\"/>hich is derived fr<span class=\"ls1c2 ws219\">om the investment management agre<span class=\"ls1bb ws1ca\">em<span class=\"_ _0\"/>ents that we have in place w<span class=\"ls216 ws233\">ith the <span class=\"_ _0\"/>fund<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c2 ws219\"><span class=\"ls1bb ws1ca\"><span class=\"ls216 ws233\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:212.6352px;\">entities or the accounts that we ma<span class=\"_ _0\"/>nage.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:194.46118px;\">Management and other fees (net o<span class=\"_ _0\"/>f rebates), which include all no<span class=\"ls1bb ws1ca\">n-performance related fees, ar<span class=\"_ _0\"/>e r<span class=\"ls1c8 ws1d4\">ecognised in the period in whi<span class=\"ls1ec ws1f7\">ch contractual<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1c8 ws1d4\"><span class=\"ls1ec ws1f7\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0071029663px; bottom:181.43518px;\">investment management services are provide<span class=\"_ _0\"/>d and do not include <span class=\"ls1bc ws1cb\">any other <span class=\"_ _0\"/>performance obligations. Fees are generally based on a<span class=\"ls1d4 ws1e1\">n agreed<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1d4 ws1e1\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:168.40918px;\">percentage of NAV or AUM and ar<span class=\"_ _0\"/>e typically char<span class=\"ls2 ws1c7\">ged in arrears and receivable within one month.<span class=\"_ _0\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0071029663px; bottom:150.23517px;\">Performance fees (net of reba<span class=\"_ _0\"/>tes) relate to the performance of the funds or ma<span class=\"_ _0\"/>naged accounts managed during the ye<span class=\"_ _0\"/>ar and are re<span class=\"ls1c2 ws0\">cognised<span class=\"_ _30c\"> </span></span><span class=\"ls1c2 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ba ws1c9\" style=\"left:0.0071029663px; bottom:137.20917px;\">when the performance obligat<span class=\"_ _3\"/>ion has been met, whereby the fee ha<span class=\"ls1c9 ws1d5\">s crystallised<span class=\"_ _3\"/> and can be reliably estimated. This is generally<span class=\"ls1c8 ws1d4\"> at the end of<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c9 ws1d5\"><span class=\"ls1c8 ws1d4\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:124.26117px;\">the performance period or <span class=\"_ _0\"/>upon early redemption by an investor<span class=\"ls2 ws1c7\">. Until<span class=\"_ _0\"/> the performance period ends, market movements c<span class=\"_ _0\"/>ould signi<span class=\"ls1c1 ws0\">ficantly<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1c1 ws0\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws234\" style=\"left:0.0071029663px; bottom:111.23517px;\">move the NAV of<span class=\"_ _3\"/> the fund prod<span class=\"_ _3\"/>uc<span class=\"ls2 ws1c7\">ts and therefore the value of a<span class=\"_ _0\"/>ny performance f<span class=\"ls1bf ws1f9\">ees receivable. For alternative strategies, we wi<span class=\"ls1ef ws1fc\">ll typically only<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bf ws1f9\"><span class=\"ls1ef ws1fc\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0071029663px; bottom:98.20917px;\">earn performance fees on any p<span class=\"_ _3\"/>ositive investment returns in exce<span class=\"ws20b\">ss of the high-water mark, mean<span class=\"_ _3\"/>ing we will not be able to earn <span class=\"ls1c8 ws0\">performance<span class=\"_ _30c\"> </span></span></span><span class=\"ws20b\"><span class=\"ls1c8 ws0\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:85.26117px;\">fees with respect to positive investment <span class=\"ls1c0 ws0\">per<span class=\"_ _0\"/>formance in any year following negative <span class=\"ls2 ws1c7\">performance <span class=\"_ _0\"/>until that loss is recouped. Fo<span class=\"ls1f0 ws22f\">r long-only<span class=\"_ _0\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:72.23517px;\">strategies, performance fees <span class=\"_ _0\"/>are usually earned only when perfor<span class=\"ls1bb\">mance is in exces<span class=\"_ _0\"/>s of a predetermined strategy benchm<span class=\"_ _0\"/>ark (posit<span class=\"ls1b9 ws235\">ive alpha).<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb\"><span class=\"ls1b9 ws235\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e8 ws1f1\" style=\"left:0.0071029663px; bottom:59.209167px;\">Once crystallised, performance fees typically cannot be clawed back<span class=\"_ _3\"/>. There are no other performance obligations or services pro<span class=\"ls217 ws236\">vide<span class=\"_ _0\"/>d which<span class=\"_ _30c\"> </span></span><span class=\"ls217 ws236\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:0.0071029663px; bottom:46.26117px;\">suggest these have been earned either before or after the crystallisat<span class=\"_ _3\"/>ion date.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:28.009155px;\">Rebates, which relate to repayments o<span class=\"_ _0\"/>f management and performan<span class=\"ls1e9 ws1f2\">ce fees charged, <span class=\"_ _0\"/>typically to institutional investors, are recog<span class=\"ls1e3 ws237\">nised in <span class=\"_ _0\"/>the<span class=\"_ _30c\"> </span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1e3 ws237\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:15.061157px;\">same period as the associated fe<span class=\"_ _0\"/>es for services are provided. <span class=\"ls1c8 ws1d4\">Rebates are pres<span class=\"_ _0\"/>ented net within <span class=\"ws1ce\">management and other fe<span class=\"_ _0\"/>es and pe<span class=\"ls203 ws0\">rformance<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ws1ce\"><span class=\"ls203 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:2.0351562px;\">fees in the Group income stateme<span class=\"_ _0\"/>nt.<span class=\"_ _30c\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Accounting policy<span class=\"_ _30c\"> </span> Fee income is our primary source of revenue, w<span class=\"_ _0\"/>hich is derived fr<span class=\"ls1c2 ws219\">om the investment management agre<span class=\"ls1bb ws1ca\">em<span class=\"_ _0\"/>ents that we have in place w<span class=\"ls216 ws233\">ith the <span class=\"_ _0\"/>fund<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c2 ws219\"><span class=\"ls1bb ws1ca\"><span class=\"ls216 ws233\"> </span></span></span>entities or the accounts that we ma<span class=\"_ _0\"/>nage.  Management and other fees (net o<span class=\"_ _0\"/>f rebates), which include all no<span class=\"ls1bb ws1ca\">n-performance related fees, ar<span class=\"_ _0\"/>e r<span class=\"ls1c8 ws1d4\">ecognised in the period in whi<span class=\"ls1ec ws1f7\">ch contractual<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1c8 ws1d4\"><span class=\"ls1ec ws1f7\"> </span></span></span>investment management services are provide<span class=\"_ _0\"/>d and do not include <span class=\"ls1bc ws1cb\">any other <span class=\"_ _0\"/>performance obligations. Fees are generally based on a<span class=\"ls1d4 ws1e1\">n agreed<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1d4 ws1e1\"> </span></span>percentage of NAV or AUM and ar<span class=\"_ _0\"/>e typically char<span class=\"ls2 ws1c7\">ged in arrears and receivable within one month.<span class=\"_ _0\"/> </span>Performance fees (net of reba<span class=\"_ _0\"/>tes) relate to the performance of the funds or ma<span class=\"_ _0\"/>naged accounts managed during the ye<span class=\"_ _0\"/>ar and are re<span class=\"ls1c2 ws0\">cognised<span class=\"_ _30c\"> </span></span><span class=\"ls1c2 ws0\"> </span>when the performance obligat<span class=\"_ _3\"/>ion has been met, whereby the fee ha<span class=\"ls1c9 ws1d5\">s crystallised<span class=\"_ _3\"/> and can be reliably estimated. This is generally<span class=\"ls1c8 ws1d4\"> at the end of<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c9 ws1d5\"><span class=\"ls1c8 ws1d4\"> </span></span>the performance period or <span class=\"_ _0\"/>upon early redemption by an investor<span class=\"ls2 ws1c7\">. Until<span class=\"_ _0\"/> the performance period ends, market movements c<span class=\"_ _0\"/>ould signi<span class=\"ls1c1 ws0\">ficantly<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1c1 ws0\"> </span></span>move the NAV of<span class=\"_ _3\"/> the fund prod<span class=\"_ _3\"/>uc<span class=\"ls2 ws1c7\">ts and therefore the value of a<span class=\"_ _0\"/>ny performance f<span class=\"ls1bf ws1f9\">ees receivable. For alternative strategies, we wi<span class=\"ls1ef ws1fc\">ll typically only<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bf ws1f9\"><span class=\"ls1ef ws1fc\"> </span></span></span>earn performance fees on any p<span class=\"_ _3\"/>ositive investment returns in exce<span class=\"ws20b\">ss of the high-water mark, mean<span class=\"_ _3\"/>ing we will not be able to earn <span class=\"ls1c8 ws0\">performance<span class=\"_ _30c\"> </span></span></span><span class=\"ws20b\"><span class=\"ls1c8 ws0\"> </span></span>fees with respect to positive investment <span class=\"ls1c0 ws0\">per<span class=\"_ _0\"/>formance in any year following negative <span class=\"ls2 ws1c7\">performance <span class=\"_ _0\"/>until that loss is recouped. Fo<span class=\"ls1f0 ws22f\">r long-only<span class=\"_ _0\"/> </span></span></span>strategies, performance fees <span class=\"_ _0\"/>are usually earned only when perfor<span class=\"ls1bb\">mance is in exces<span class=\"_ _0\"/>s of a predetermined strategy benchm<span class=\"_ _0\"/>ark (posit<span class=\"ls1b9 ws235\">ive alpha).<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb\"><span class=\"ls1b9 ws235\"> </span></span>Once crystallised, performance fees typically cannot be clawed back<span class=\"_ _3\"/>. There are no other performance obligations or services pro<span class=\"ls217 ws236\">vide<span class=\"_ _0\"/>d which<span class=\"_ _30c\"> </span></span><span class=\"ls217 ws236\"> </span>suggest these have been earned either before or after the crystallisat<span class=\"_ _3\"/>ion date.<span class=\"_ _30c\"> </span> Rebates, which relate to repayments o<span class=\"_ _0\"/>f management and performan<span class=\"ls1e9 ws1f2\">ce fees charged, <span class=\"_ _0\"/>typically to institutional investors, are recog<span class=\"ls1e3 ws237\">nised in <span class=\"_ _0\"/>the<span class=\"_ _30c\"> </span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1e3 ws237\"> </span></span>same period as the associated fe<span class=\"_ _0\"/>es for services are provided. <span class=\"ls1c8 ws1d4\">Rebates are pres<span class=\"_ _0\"/>ented net within <span class=\"ws1ce\">management and other fe<span class=\"_ _0\"/>es and pe<span class=\"ls203 ws0\">rformance<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ws1ce\"><span class=\"ls203 ws0\"> </span></span></span>fees in the Group income stateme<span class=\"_ _0\"/>nt.<span class=\"_ _30c\"> </span><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:264.58417px;\">Accounting policy </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.009304047px; bottom:251.63617px;\">Distribution costs  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.009304047px; bottom:238.61017px;\">Distribution costs, which are paid to exte<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">rnal intermediaries for marketing and invest<span class=\"ls200 ws20b\">or servicing, largely in relation to reta<span class=\"ls1c1 ws239\">il investors, are </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.009304047px; bottom:225.58417px;\">typically variable with AUM and the associat<span class=\"ls1b7 ws1d3\">ed management fee reve<span class=\"_ _0\"/>nue. Distribution cost<span class=\"ls1c0 ws0\">s are expensed over the period in whic<span class=\"_ _0\"/>h<span class=\"ls1e9 ws1f2\"> the service </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls209 ws21b\" style=\"left:0.009304047px; bottom:212.63617px;\">is provided.  </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.009304047px; bottom:194.38416px;\">Asset servicing costs </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws23a\" style=\"left:0.009304047px; bottom:181.43616px;\">Asset servicing includes cust<span class=\"_ _3\"/>odial, valuation, fund <span class=\"_ _3\"/>accounting, <span class=\"_ _3\"/><span class=\"ls1e9 ws1f2\">registrar, research and administ<span class=\"ls1c8 ws23b\">ra<span class=\"_ _0\"/>tion functions performed by t<span class=\"ls200 ws23c\">hird parties as well </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls21a ws23d\" style=\"left:0.009304047px; bottom:168.41016px;\">as mark<span class=\"_ _3\"/>et data acqu<span class=\"_ _3\"/>ired under<span class=\"_ _3\"/> contract<span class=\"_ _3\"/> to Man Group<span class=\"_ _3\"/>, on behalf<span class=\"_ _3\"/><span class=\"ls1b7 ws1d3\"> of the funds or managed accounts.<span class=\"_ _0\"/> Asset servicing costs are reco<span class=\"ls1c0 ws0\">gnised in the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.009304047px; bottom:155.38416px;\">period in which the services are prov<span class=\"_ _0\"/>ided. The costs of these serv<span class=\"ls1bd ws220\">ices vary based on transaction volumes, the number of funds o<span class=\"ls21b ws23e\">r managed<span class=\"_ _3\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.009304047px; bottom:142.43616px;\">accounts and their NAVs, and th<span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">e mix of client strategies. </span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.009304047px; bottom:124.18414px;\">Compensation costs </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.009304047px; bottom:111.236145px;\">Salaries, variable cash compensation and soci<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">al security costs are charged to the Group </span>income <span class=\"_ _0\"/>statement in the period in which<span class=\"ls1c2 ws219\"> the service is </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws23b\" style=\"left:0.009304047px; bottom:98.210144px;\">provided and include partner drawings. In th<span class=\"ls1be ws1cc\">e short term, the variable <span class=\"_ _0\"/>component of co<span class=\"ls2 ws1c7\">mpensation adjusts with revenues <span class=\"_ _0\"/>and prof<span class=\"ls1ff ws0\">itability. </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.009304047px; bottom:80.036194px;\">Compensation can be de<span class=\"_ _0\"/>ferred by way of equity-settled share-base<span class=\"ls1df ws1e8\">d <span class=\"_ _0\"/>payment schemes and fund pr<span class=\"_ _0\"/>oduc<span class=\"ls1cc ws1f3\">t-based compensation arrang<span class=\"_ _0\"/>eme<span class=\"ls1c5 ws0\">nts. </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.009304047px; bottom:67.01019px;\">Where deferred compensatio<span class=\"_ _0\"/>n relates to our <span class=\"ls202 ws211\">fund products, the fair v<span class=\"_ _0\"/>alue of the empl<span class=\"ls1c0 ws0\">oyee services received in excha<span class=\"_ _0\"/>nge for the <span class=\"ls21c\">fund </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.009304047px; bottom:53.98419px;\">investments is recognised as a st<span class=\"_ _3\"/>raight-lin<span class=\"ls1be ws1cc\">e expense of the mark-to-marke<span class=\"_ _0\"/>t value of th<span class=\"ls1b7 ws1d3\">e awards over the relevant vesting period<span class=\"ls201 ws20e\">, with a </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ef ws1fc\" style=\"left:0.009304047px; bottom:41.036194px;\">corresponding liability recognised<span class=\"_ _3\"/> in the Group balance sheet. We <span class=\"ls1e4 ws21a\">gen<span class=\"_ _3\"/>erally elect to separately pu<span class=\"ls1ba ws21c\">rchase the equ<span class=\"_ _3\"/>ivalent fund in<span class=\"ls1c3 ws23f\">vest<span class=\"_ _3\"/>ments at </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.009304047px; bottom:28.010193px;\">grant date to offs<span class=\"_ _0\"/>et any associated change<span class=\"ls1bb ws1ca\"> in the value of deferred co<span class=\"_ _0\"/>mpensation due,<span class=\"ls2 ws240\"> and on vesting the va<span class=\"ls1b7 ws1d3\">lue of the fund inve<span class=\"ws1f2\">stment is </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.009304047px; bottom:14.984192px;\">delivered to the employee (subject to the te<span class=\"ls1bc\">rms of the plan r<span class=\"_ _0\"/>ules, which include malus <span class=\"ls1df ws1e8\">provisions). If a fun<span class=\"_ _0\"/>d product-based awa<span class=\"ls202 ws211\">rd is forfeite<span class=\"_ _0\"/>d, </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:2.0361938px;\">the cumulative charge recog<span class=\"_ _0\"/>nised in the Gr<span class=\"ls1e0 ws1e9\">oup income stat<span class=\"_ _3\"/>ement is reversed in full.<span class=\"_ _30c\"> </span></span><span class=\"ls1e0 ws1e9\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls221 ws249\" style=\"left:0.0066986084px; bottom:137.99438px;\">7. Current tax and tax expense </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:111.24042px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:8.618679px; bottom:98.29242px;\">Current tax is based o<span class=\"_ _0\"/>n our taxable profit for the ye<span class=\"_ _0\"/>ar. Taxable profit differs fr<span class=\"_ _0\"/>om net profit as reported in <span class=\"_ _0\"/>the Group income<span class=\"ls1bd ws1f8\"> statement because it </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:8.618679px; bottom:85.26642px;\">excludes items of income or expe<span class=\"_ _0\"/>nse that are taxable or deductib<span class=\"ls1e9 ws1f2\">le in other years, in a<span class=\"_ _0\"/>ddition <span class=\"ws1d3\">to items that are never taxable <span class=\"ls1d2 ws1de\">or deductible. </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:72.24042px;\">Accounting for tax involves a level of esti<span class=\"ls1d3 ws1df\">mation uncertainty given the <span class=\"ls1bb ws1ca\">application of tax law requires a de<span class=\"_ _0\"/>gree of judgement, <span class=\"ls1ba ws1c9\">which tax authorities </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:8.618679px; bottom:59.29242px;\">may dispute. Tax liabilities are recognised based on<span class=\"_ _3\"/> the best esti<span class=\"ls1e4 ws21a\">mates of probable outcomes, with<span class=\"_ _3\"/> regard to external advice wh<span class=\"ls1b8 ws1ce\">ere approp<span class=\"_ _0\"/>riate.  </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:41.040405px;\">We are a global business and therefore op<span class=\"ls1be ws1cc\">erate acro<span class=\"_ _0\"/>ss many different tax jurisdiction<span class=\"ls1b8 ws1ce\">s. Income an<span class=\"_ _0\"/>d expenses are allocated to th<span class=\"ls1e3 ws237\">ese di<span class=\"_ _0\"/>fferent </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:8.618679px; bottom:28.092407px;\">jurisdictions based on tra<span class=\"_ _0\"/>nsfer pricing methodologies set in acco<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">rdance with the laws of the juri<span class=\"ls1c0 ws0\">sdictions in which we operate <span class=\"ls21b ws23e\">and internatio<span class=\"_ _3\"/>nal </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws24a\" style=\"left:8.618679px; bottom:15.066406px;\">guidelines as laid ou<span class=\"_ _3\"/>t by the Organisation<span class=\"_ _3\"/><span class=\"ls1df ws1e8\"> for Economic Co<span class=\"_ _0\"/>-operation and Development <span class=\"ls1be ws1cc\">(OECD). T<span class=\"_ _0\"/>he effective tax rate results fro<span class=\"ls1bf ws1f9\">m the </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cd ws243\" style=\"left:8.618679px; bottom:2.0404053px;\">combination of taxes p<span class=\"_ _3\"/>aid on earnings attribut<span class=\"_ _3\"/>able<span class=\"ls1b8 ws1ce\"> to the tax jurisdictions in w<span class=\"_ _0\"/>hich they arise.</span><span class=\"ls1b8 ws1ce\">  </span></div>Accounting policy<span class=\"_ _30c\"> </span>Cash and cash equivalents com<span class=\"_ _0\"/>prise cash and short-term investments <span class=\"ls1c0 ws0\">in money m<span class=\"_ _0\"/>arket funds or bank <span class=\"ls1bc ws1cb\">deposits with an original maturity of three<span class=\"_ _30c\"> </span></span></span>months or less. Cash and cash equivalents are <span class=\"ls1bf ws1f9\">mea<span class=\"_ _0\"/>sured at amortised cost, which is approximately equal to fair value. Available<span class=\"ls1d4 ws1e0\"> cash and cash<span class=\"_ _30c\"> </span></span></span>equivalents is invested in accord<span class=\"_ _3\"/>ance with strict limits consiste<span class=\"ls1bd ws1f8\">nt with the Board\u2019s risk appetite, which consider <span class=\"_ _0\"/>both the sec<span class=\"ls1cd ws243\">urity and availabilit<span class=\"_ _3\"/>y<span class=\"_ _30c\"> </span></span></span>of liquidity. Accordingly, cash is h<span class=\"_ _3\"/>eld in on-demand and sh<span class=\"_ _3\"/>ort-te<span class=\"ls1bb ws21e\">rm bank deposits and money market funds, and at times invested<span class=\"ls1d3 ws1df\"> in short-term<span class=\"_ _30c\"> </span></span></span>US Treasury bills (which meet the def<span class=\"_ _3\"/>inition of cash equivalents)<span class=\"ls1d2 ws1de\">. Cash and cash equ<span class=\"_ _3\"/>ivalents include restricted ba<span class=\"_ _3\"/>lances held b<span class=\"ls1c2 ws219\">y consolidated<span class=\"_ _30c\"> </span></span></span>fund entities to which we do not have access a<span class=\"_ _0\"/>nd which are subj<span class=\"ls1be ws1cc\">ect to legal or co<span class=\"_ _0\"/>ntractual restrictions as to their use.</span><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:67.00604px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1d3\" style=\"left:0.009304047px; bottom:54.058044px;\">Cash flows arising from the purchase and sa<span class=\"ls1b9 ws235\">le of investments in fund products and o<span class=\"_ _0\"/>t<span class=\"ls1be ws254\">her investments, and from transactions with<span class=\"ls226 ws255\"> third-party </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws23c\" style=\"left:0.009304047px; bottom:41.032043px;\">investors in consolidat<span class=\"_ _3\"/>ed fund <span class=\"ls1bb ws1ca\">entities, are included in cash flows from opera<span class=\"_ _0\"/>t<span class=\"ls1bd\">ing activities in the Group cash flow statement.<span class=\"ls1c0 ws216\"> This classification </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws21f\" style=\"left:0.009304047px; bottom:28.006042px;\">reflects the fact that these investments are to build product brea<span class=\"ls2 ws1c7\">dth and <span class=\"_ _0\"/>to trial investment research before marketi<span class=\"_ _0\"/>ng the pro<span class=\"ls1ca ws1dc\">ducts broadly to </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.009304047px; bottom:15.058044px;\">investors as part of Man Group\u2019s o<span class=\"_ _0\"/>rdinary<span class=\"ls1bc ws1cb\"> operations, or are otherwise held in co<span class=\"ls1ca ws1dc\">nnecti<span class=\"_ _0\"/>on with settling empl<span class=\"_ _0\"/>oyee remuneration, <span class=\"ls201 ws20e\">and are not </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.009304047px; bottom:2.0320435px;\">intended to be he<span class=\"_ _0\"/>ld as long-term investments.  </div>Accounting policy<span class=\"_ _30c\"> </span>Fee and other receivables are initially record<span class=\"ls1bb ws1ca\">ed at fair value and subsequently measur<span class=\"ls1bd\">ed at amor<span class=\"_ _0\"/>tised cost using the effective <span class=\"ls1b8 ws1ce\">interest rate<span class=\"_ _30c\"> </span></span></span></span>method, except for derivatives (measure<span class=\"_ _0\"/>d at fair value through <span class=\"ls1b8 ws1ce\">profit and loss) and pr<span class=\"_ _0\"/>epayments. Fee receivables and accrued i<span class=\"_ _0\"/>n<span class=\"ls209 ws21b\">come relate<span class=\"_ _30c\"> </span></span></span>to management and <span class=\"_ _0\"/>performance fees and are <span class=\"ls1be ws1cc\">received in cash following finalisation o<span class=\"_ _0\"/>f the NAVs of the underlying funds or manag<span class=\"ls1bb ws1ca\">ed ac<span class=\"_ _0\"/>counts.<span class=\"_ _30c\"> </span></span></span>The majority of fees are deducted from th<span class=\"_ _0\"/><span class=\"ls1b8 ws1ce\">e NAVs of the respective funds by the inde<span class=\"ws1c8\">pe<span class=\"_ _0\"/>ndent administrators and therefore the cre<span class=\"ls1c0 ws0\">dit risk of fee<span class=\"_ _30c\"> </span></span></span></span>receivables is minimal.<div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:28.089783px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:15.063782px;\">Trade and other payables are initia<span class=\"_ _0\"/>lly record<span class=\"ls1e0 ws1e9\">ed at f<span class=\"_ _3\"/>air value, which is usually the invoiced amount<span class=\"_ _3\"/>, and subsequently measu<span class=\"_ _3\"/>red <span class=\"ls1bd ws1f8\">at amortised cost<span class=\"_ _30c\"> </span></span></span><span class=\"ls1e0 ws1e9\"><span class=\"ls1bd ws1f8\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0071029663px; bottom:2.0377808px;\">using the effectiv<span class=\"_ _0\"/>e interest rate method, except for deri<span class=\"_ _0\"/>vative<span class=\"ls1c8 ws23b\">s which are measured at fair value <span class=\"_ _3\"/>through profit and loss.</span><span class=\"ls1c8 ws23b\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls211 ws260\" style=\"left:0.0066986084px; bottom:514.96313px;\">12. Investments in fund pr<span class=\"ls20e ws249\">oducts and other investments </span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:488.20917px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:8.618679px; bottom:475.26117px;\">Investments in fund products are cl<span class=\"_ _0\"/>assified<span class=\"ls2 ws1c7\"> at fair value through profit or loss, with<span class=\"ls1b7 ws1d3\"> net g<span class=\"_ _0\"/>ains due to movements in fair value<span class=\"ls1ee ws1fb\"> recognised through </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:8.618679px; bottom:462.23517px;\">income or gains on investments and o<span class=\"_ _0\"/>ther fi<span class=\"ls1ba ws1c9\">nancial instruments. Th<span class=\"_ _3\"/>e fair values of inve<span class=\"ls1e9 ws1f2\">stments in fund products are typically d<span class=\"ls1bc ws1cb\">erived from their </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:8.618679px; bottom:449.20917px;\">reported NAVs, which in turn are b<span class=\"_ _0\"/>ased upon the value of the und<span class=\"ls1ef ws1fc\">erlying assets. The valuation of <span class=\"ls1b7 ws1d3\">the underlying assets within e<span class=\"ls22f ws264\">ach fund product </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:436.26117px;\">is determined by external valuatio<span class=\"_ _0\"/>n service providers based on<span class=\"ls1ea ws1f5\"> an agreed valuation policy and methodology. While th<span class=\"_ _3\"/>ese valuatio<span class=\"ls1cb ws21f\">ns are </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ef ws1fc\" style=\"left:8.618679px; bottom:423.23517px;\">performed independent<span class=\"_ _3\"/>ly of Man Group, we have established oversi<span class=\"ls214 ws218\">ght proced<span class=\"_ _3\"/>ures and due diligence processes to ensure that the N<span class=\"_ _3\"/><span class=\"ls1b9 ws0\">AVs </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:8.618679px; bottom:410.20917px;\">reported by the external valuat<span class=\"ls1bc ws256\">ion service providers are reliable <span class=\"ls2 ws1c7\">and appropriate. Purchases a<span class=\"_ _0\"/>nd sales of investments are recog<span class=\"ls227 ws257\">nised o<span class=\"_ _0\"/>n </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws248\" style=\"left:8.618679px; bottom:397.26117px;\">trade date. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:8.618679px; bottom:379.00916px;\">Our holdings in collateralised loan obligat<span class=\"_ _3\"/>ion (CLO) risk retent<span class=\"ls1d3 ws1df\">ion assets are priced using a bo<span class=\"_ _3\"/>ttom-up valuation method. We us<span class=\"ls1be ws254\">e third-party </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:8.618679px; bottom:366.06116px;\">valuations to price the securities within <span class=\"ls201 ws20e\">the underlying portfolios and th<span class=\"ls2 ws1c7\">en <span class=\"_ _0\"/>apply the percentage of the CLO notes we hold<span class=\"_ _0\"/> to these valuations. </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fe ws207\" style=\"left:8.618679px; bottom:353.03516px;\">Holdings in subordin<span class=\"_ _3\"/>ated tranches<span class=\"ls1bc ws1cb\"> of CLOs are valued using an av<span class=\"ls1be ws1cc\">erage of third-par<span class=\"_ _0\"/>ty valuations.  </span></span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1c4 ws1d0\" style=\"left:8.618679px; bottom:334.86115px;\">Seeding inve<span class=\"_ _0\"/>stments portfolio<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:8.618679px; bottom:321.83514px;\">We use capital to invest in fund pro<span class=\"_ _0\"/>ducts as part of our ongoi<span class=\"ls1b8 ws1c8\">ng business, to build product breadth and to trial investment res<span class=\"ls201 ws0\">earch </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1e8\" style=\"left:8.618679px; bottom:308.80914px;\">developments before mar<span class=\"_ _0\"/>keting the products broadl<span class=\"_ _0\"/>y to investors. Seed capital<span class=\"_ _0\"/> is invested via direct hold<span class=\"_ _0\"/>ings in fund products <span class=\"ls1bb ws1ca\">or sale and </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1e8\" style=\"left:8.618679px; bottom:295.86115px;\">repurchase (repo)<span class=\"_ _0\"/> arrangements, which allow us to <span class=\"_ _0\"/>finance seed investments withou<span class=\"_ _0\"/>t consuming high level<span class=\"_ _0\"/>s of cash. Alternatively<span class=\"ls1e8 ws1f1\">, we may </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:8.618679px; bottom:282.83514px;\">obtain exposure to seed investments via to<span class=\"ls1b9 ws235\">tal return <span class=\"_ _0\"/>swap (TRS) arrangements. Under a <span class=\"ls1bd ws1f8\">repo arrangement we ar<span class=\"_ _0\"/>e committed to repu</span></span><span class=\"ls1cb\">rchase </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:8.618679px; bottom:269.80914px;\">the underlying seed investments at<span class=\"_ _0\"/> maturity<span class=\"ls1c0 ws0\"> and pay an interest charge <span class=\"ls1e9 ws1f2\">over the period, with the o<span class=\"_ _0\"/>bligation to repurchase the a<span class=\"ls1bc ws1cb\">ssets on maturity </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:8.618679px; bottom:256.86115px;\">recorded as a liability within<span class=\"_ _3\"/> trade and other payables. Under a <span class=\"ls1ea ws1f5\">TRS arrangement, we are under no form of repayment obligation <span class=\"ls230 ws261\">an<span class=\"_ _3\"/>d have<span class=\"_ _3\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:8.618679px; bottom:243.83514px;\">no ownership interest (or voting rig<span class=\"_ _0\"/>hts) in<span class=\"ls1e9 ws1f2\"> the underlying investment. In exchange fo<span class=\"ls1bb ws1ca\">r the<span class=\"_ _0\"/> returns on the underlying seed inves<span class=\"ls1df ws1e8\">tments, we <span class=\"_ _0\"/>pay </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:8.618679px; bottom:230.80914px;\">a floating rate of interest.<span class=\"_ _0\"/> </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls207 ws0\" style=\"left:8.618679px; bottom:212.6352px;\">Consolida<span class=\"_ _3\"/>tion </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:8.618679px; bottom:199.60919px;\">The control consi<span class=\"_ _0\"/>derations under IFRS 10 \u2018Co<span class=\"_ _0\"/>nsolidated Financial Sta<span class=\"_ _0\"/>tements\u2019 apply to fund <span class=\"_ _0\"/>product investments, i<span class=\"_ _0\"/>ncluding those<span class=\"ls1c7 ws265\"> underlyin<span class=\"_ _3\"/>g </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:8.618679px; bottom:186.6612px;\">our repo and TRS instruments. Fund e<span class=\"_ _0\"/>ntities deemed to be contr<span class=\"_ _0\"/>o<span class=\"ls1c0 ws0\">lled are consolidated on a line-by<span class=\"ls1b8 ws1ce\">-line basis from the da<span class=\"_ _0\"/>te cont<span class=\"ls201 ws20e\">rol commences </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:8.618679px; bottom:173.6352px;\">until it ceases. Where we are not deemed <span class=\"_ _0\"/>to <span class=\"ls1be ws254\">control the fund, our investme<span class=\"ls1bc ws1cb\">nt is classified within in</span></span>vestments in fund products.<span class=\"_ _0\"/><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:8.618679px; bottom:155.46118px;\">We only have limited exposu<span class=\"_ _3\"/>re to the variable returns of the fund<span class=\"ls1bf ws1f9\"> entities we manage unless we ei<span class=\"ls1b7 ws1d3\">ther hold an investment in the<span class=\"ls1ca ws1dc\"> f<span class=\"_ _0\"/>und entity or </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:8.618679px; bottom:142.43518px;\">receive the returns of the fund <span class=\"ls1b9 ws235\">entity via a TRS or repo arrange<span class=\"_ _0\"/>ment. For most </span><span class=\"ws240\">fund entities: the existe<span class=\"ls1c8 ws1d4\">nce of independent boar<span class=\"ls1cb\">ds o<span class=\"_ _0\"/>f directors; </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ba ws1c9\" style=\"left:8.618679px; bottom:129.40918px;\">rights which allow for th<span class=\"_ _3\"/>e removal of the in<span class=\"ls202 ws211\">vestment manager or advis<span class=\"_ _0\"/>er; the influen<span class=\"ls1e9 ws1f2\">ce of external investors; limited exposur<span class=\"_ _0\"/>e <span class=\"ls1be ws1cc\">to variable returns; </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:8.618679px; bottom:116.46118px;\">and the arm\u2019s length nature o<span class=\"_ _0\"/>f our contract<span class=\"ls1b9 ws235\">s with those fund entities, <span class=\"ls1e9 ws1f2\">indicate that we do not <span class=\"_ _0\"/>cont<span class=\"ls201 ws20e\">rol them. As a result, the a<span class=\"ls1c0 ws0\">ssociated assets, </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:8.618679px; bottom:103.43518px;\">liabilities and results of<span class=\"_ _3\"/> these funds are not consolidated into th<span class=\"_ _3\"/>e Group financial statements.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:8.618679px; bottom:85.26117px;\">Investment prope<span class=\"_ _0\"/>rty held by consolidated fu<span class=\"ls1fe ws207\">nd entities comprises land and buildings he<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ld to earn rent or for capital appr<span class=\"_ _0\"/>eciati<span class=\"ls1e8 ws1f1\">on, and is </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:8.618679px; bottom:72.23517px;\">measured at cost less depreciatio<span class=\"_ _0\"/>n and impairment. Other than la<span class=\"ls1cc ws1f3\">nd, which is not depr<span class=\"_ _0\"/>eciated, depreciation is calculated on a s<span class=\"_ _0\"/><span class=\"ls1cb ws21f\">traight-line basis </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:8.618679px; bottom:59.209167px;\">over the asset\u2019s estimate<span class=\"_ _0\"/>d useful <span class=\"ls1c8 ws23b\">life (between three and 30 years). </span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:41.035156px;\">Fund investments held for deferr<span class=\"_ _0\"/><span class=\"ls1b9 ws235\">ed compensation arrangements </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ca ws250\" style=\"left:8.618679px; bottom:28.009155px;\">We hold fund product investmen<span class=\"_ _0\"/>ts related to deferred compensation<span class=\"ls1bb ws1ca\"> <span class=\"_ _0\"/>arrangements to offset any change in the associa<span class=\"_ _0\"/>ted compensat<span class=\"ls1ea ws1f5\">ion cost </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:8.618679px; bottom:15.061157px;\">over the vesting period. At vest<span class=\"ls1d2 ws1de\">ing, the value of the fund investment is deliver<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ed to the employee. These fund prod<span class=\"_ _0\"/>uct investme<span class=\"ls231 ws266\">nts ar<span class=\"_ _3\"/>e measure<span class=\"_ _3\"/>d </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:2.0351562px;\">at fair value and include balanc<span class=\"ls1c8 ws1d4\">es <span class=\"_ _0\"/>held by the Employee Trust.</span><span class=\"ls1c8 ws1d4\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls22e ws262\" style=\"left:0.0066986084px; bottom:210.76001px;\">13. Fair value of financial assets and liabilities<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:8.618679px; bottom:184.00604px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:8.618679px; bottom:171.05804px;\">We disclose the fair value measurement of financial <span class=\"ls1ea ws1f5\">assets and<span class=\"_ _3\"/> liabilities using three levels, as follows:<span class=\"_ _30c\"> </span></span><span class=\"ls1ea ws1f5\"> </span></div><div class=\"t m0 hb4 ffb3 fs2e fc2 sc0 ls2 ws0\" style=\"left:8.618679px; bottom:152.80603px;\">\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls200 ws20b\">Level 1: quoted prices (unadjusted) in active markets for identical asset<span class=\"_ _3\"/>s or liabilities. </span></span><span class=\"ffb4\"><span class=\"ffad ls200 ws20b\"> </span></span></div><div class=\"t m0 hb4 ffb3 fs2e fc2 sc0 ls2 ws0\" style=\"left:8.618679px; bottom:138.53204px;\">\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1fe ws207\">Level 2: inputs, other than quoted<span class=\"_ _3\"/> prices included within Level <span class=\"ls1e4 ws21a\">1, th<span class=\"_ _3\"/>at are observable for the asset or liability, either direc<span class=\"ls1bc ws1cb\">tly (i.e. as prices)<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ffb4\"><span class=\"ffad ls1fe ws207\"><span class=\"ls1e4 ws21a\"><span class=\"ls1bc ws1cb\"> </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:21.012749px; bottom:125.50604px;\">or indirectly (i.e. derived from prices).  </div><div class=\"t m0 hb4 ffb3 fs2e fc3 sc0 ls2 ws0\" style=\"left:8.618679px; bottom:111.232056px;\">\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1fd ws261\">Level 3: inputs for the asset or liability that are not ba<span class=\"ls214 ws218\">sed on observable market dat<span class=\"_ _3\"/>a (unobservable inputs). </span></span></span><span class=\"ffb4\"><span class=\"ffad fc2 ls1fd ws261\"><span class=\"ls214 ws218\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fe ws207\" style=\"left:8.618679px; bottom:90.40607px;\">The majority of our invest<span class=\"_ _3\"/>ments in fund products fall within<span class=\"_ _3\"/> Le<span class=\"ls1d3 ws1df\">vel 2 due to the levels of subscript<span class=\"_ _3\"/>ion and redemption activity <span class=\"ls202 ws211\">and the liquidity of<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls202 ws211\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:8.618679px; bottom:77.45807px;\">the underlying inv<span class=\"_ _0\"/>estments. Level 2 investme<span class=\"_ _0\"/>nts in fund products <span class=\"ls214 ws218\">primarily comprise holdings in unlisted, open-ended<span class=\"_ _3\"/>, active an<span class=\"ls210 ws241\">d liquid fund<span class=\"_ _0\"/>s,<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls210 ws241\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:8.618679px; bottom:64.43207px;\">which are priced using daily or weekly observable ma<span class=\"ls1e9 ws1f2\">rket information derived fr<span class=\"ls2 ws240\">om third-party sources. </span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws240\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:8.618679px; bottom:46.258057px;\">A transfer into Level 3 would be de<span class=\"_ _0\"/>emed to occur where the leve<span class=\"ls1c5 ws1d1\">l of acti<span class=\"_ _0\"/>vity, as evidenced by subs<span class=\"_ _0\"/>criptions and redemptio<span class=\"_ _0\"/>ns, is<span class=\"ls1d4 ws1e1\"> deemed<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls1d4 ws1e1\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:8.618679px; bottom:33.232056px;\">insufficient to su<span class=\"_ _0\"/>pport a Level 2 <span class=\"ls1c0 ws0\">classification. Other factors, such <span class=\"_ _0\"/>as a deteri<span class=\"ls1e0 ws1e9\">oration of liqu<span class=\"_ _3\"/>idity in the underlying investm<span class=\"ls2 ws1c7\">ents, would also result<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1e0 ws1e9\"><span class=\"ls2 ws1c7\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:8.618679px; bottom:20.206055px;\">in a Level 3 classification.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:8.618679px; bottom:2.0320435px;\">We assess the observability of the inputs used<span class=\"_ _3\"/> in the valuations<span class=\"ws1de\"> of our fin<span class=\"_ _3\"/>ancial assets and liabilities on an annu<span class=\"_ _3\"/>al basis.<span class=\"_ _30c\"> </span></span><span class=\"ws1de\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:194.38104px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1b8 ws0\" style=\"left:0.0071029663px; bottom:181.43304px;\">Derivatives<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:168.40704px;\">We use derivative financial instrum<span class=\"_ _0\"/>ents to manage market risk <span class=\"ls1be ws1cc\">in certain circumstance<span class=\"_ _0\"/>s. These co<span class=\"ls1c6 ws1ef\">nsist primarily of market risk <span class=\"ls202 ws211\">hedges on some<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1c6 ws1ef\"><span class=\"ls202 ws211\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0071029663px; bottom:155.38104px;\">of our seeding positions a<span class=\"_ _0\"/>nd foreign exchange contracts. T<span class=\"_ _0\"/>he carry<span class=\"ls1be ws1cc\">ing value of these derivatives are included in fe<span class=\"_ _0\"/>e and other <span class=\"ls1b7 ws1d3\">receivables and<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws240\" style=\"left:0.0071029663px; bottom:142.43304px;\">trade and other payables.<span class=\"_ _30c\"> </span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0071029663px; bottom:124.18103px;\">Hedge accounting<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:111.23303px;\">We have elected to apply cash flow hedg<span class=\"_ _0\"/>e accounting to fund inve<span class=\"ls1c5 ws1d1\">stments<span class=\"_ _0\"/> related to deferred fund<span class=\"ls202 ws211\"> pro<span class=\"_ _0\"/>duct awards granted from 1 <span class=\"ls217 ws0\">Ja<span class=\"_ _0\"/>nuary<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls202 ws211\"><span class=\"ls217 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0071029663px; bottom:98.20703px;\">2020, whereby the offsetting gains or losses <span class=\"ls1b7 ws1d3\">on these fund pro<span class=\"_ _0\"/>ducts are matched agains<span class=\"ls1bb ws1ca\">t the corresponding fund product-base<span class=\"_ _0\"/>d pa<span class=\"ls23f ws0\">yment<span class=\"_ _3\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:85.18103px;\">compensation charge in the Group income s<span class=\"_ _0\"/>tatement pro rata over<span class=\"ls1bf ws1f9\"> the vesting period. Gains or lo<span class=\"ls2 ws1c7\">sses are recognise<span class=\"_ _0\"/>d through othe<span class=\"ls1b9 ws0\">r<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls2 ws1c7\"><span class=\"ls1b9 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:72.23303px;\">comprehensive income and held within <span class=\"_ _0\"/>the cas<span class=\"ls1ed ws1fa\">h flow hedge reserve i<span class=\"_ _0\"/>n equity until they <span class=\"ls1c0 ws0\">a<span class=\"_ _0\"/>re recycled over the vesting period into<span class=\"ls1e1 ws1ea\"> the Group<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1ed ws1fa\"><span class=\"ls1c0 ws0\"><span class=\"ls1e1 ws1ea\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:59.20703px;\">income statement.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:0.0071029663px; bottom:41.03302px;\">We apply net inve<span class=\"_ _0\"/>stment hedge accounting to <span class=\"_ _0\"/>the net assets of ma<span class=\"ls1b9 ws235\">terial subsidiaries that have <span class=\"ls1bc ws1cb\">a functio<span class=\"_ _0\"/>nal currency other than <span class=\"ls1c0 ws0\">USD. Gains or<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b9 ws235\"><span class=\"ls1bc ws1cb\"><span class=\"ls1c0 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:28.007019px;\">losses on derivatives are recycled from th<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">e Group income statement through other comp<span class=\"_ _0\"/><span class=\"ls214 ws218\">rehensive income in<span class=\"_ _3\"/> the foreign currency t<span class=\"ls202 ws0\">ranslation<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls214 ws218\"><span class=\"ls202 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:14.981018px;\">reserve in equity to offset the impa<span class=\"_ _0\"/>ct of<span class=\"ls1bb ws1ca\"> any currency translation of the net asse<span class=\"_ _0\"/>ts <span class=\"ls1e9 ws1f2\">of these subsidiaries. The accumulated gai<span class=\"ls1be ws1cc\">ns or losses <span class=\"_ _0\"/>are<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws1f2\"><span class=\"ls1be ws1cc\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0071029663px; bottom:2.03302px;\">recycled to the Group inco<span class=\"ls1c0 ws0\">me s<span class=\"_ _0\"/>tatement on disposal of the related subsidiary.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:54.058044px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.009304047px; bottom:41.032043px;\">All leasehold improvements and eq<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">uipment are recorded at cost less depre<span class=\"_ _0\"/>ciation <span class=\"ls1c9 ws1d5\">and impairment. Cost includ<span class=\"_ _3\"/>es the original purc<span class=\"ls1cb ws21f\">hase price of </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.009304047px; bottom:28.006042px;\">the asset and costs directly attributable to<span class=\"_ _0\"/><span class=\"ls1ba ws1c9\"> bringing the asset<span class=\"_ _3\"/> to its working condition for its int<span class=\"_ _3\"/>ended use. Depreciation is <span class=\"ls242 ws282\">calcu<span class=\"_ _3\"/>lated u<span class=\"_ _3\"/>sing the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.009304047px; bottom:15.058044px;\">straight-line method over the as<span class=\"ls1c0 ws0\">set\u2019s estimated usef<span class=\"_ _0\"/>ul life, which for leasehold <span class=\"ls1df ws1e8\">improvements i<span class=\"_ _0\"/>s the shorter of the life of t<span class=\"_ _0\"/>he<span class=\"ls1b8 ws1ce\"> lease and that of the </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:2.0320435px;\">improvement (up to 24 years)<span class=\"ls1bd ws1f8\"> and for equipme<span class=\"_ _0\"/>nt is betw<span class=\"ls2 ws1c7\">een three and ten years.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls2 ws1c7\">  </span></span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:379.0039px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:365.9779px;\">Our lease arrangements primarily relate to busi<span class=\"_ _0\"/>ness premises property leases. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0071029663px; bottom:347.8039px;\">We assess whether a contract is or contains a lease <span class=\"_ _0\"/>at the ince<span class=\"ls1bb ws1ca\">ption of the contract. For arrangem<span class=\"_ _0\"/>ents where we are the lessee,</span> a right-of-use </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.0071029663px; bottom:334.7779px;\">(ROU) lease asset and a related lease liability are recognised on <span class=\"ls1e5 ws1ed\">the Grou<span class=\"_ _3\"/>p balance sheet at the date from wh<span class=\"_ _3\"/>ich we have the ri<span class=\"ls1ca ws250\">ght to use the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0071029663px; bottom:321.8299px;\">asset, usually the lease commence<span class=\"_ _0\"/>ment date. For short-term leases (d<span class=\"ls1c0 ws0\">efined as leas<span class=\"_ _0\"/>es with a term of one year or less) and lease<span class=\"ls214 ws218\">s of low-value </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:308.8039px;\">assets, we recognise the lease payments o<span class=\"_ _0\"/>n a straight-line basis <span class=\"ls1df ws1e8\">over the lease ter<span class=\"_ _0\"/>m within other costs i<span class=\"_ _0\"/>n the Group income sta<span class=\"ls1cc ws1f3\">tement. The </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:295.7779px;\">lease term is determined as the non-ca<span class=\"_ _0\"/>ncella<span class=\"ls1b8 ws1c8\">ble period of a lease, together with period<span class=\"ls1ed ws1fa\">s covered by an option to e<span class=\"_ _0\"/>xtend the lea<span class=\"ls1bc ws1cb\">se if we consider </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0071029663px; bottom:282.8299px;\">that exercise of the extension <span class=\"_ _0\"/>option is <span class=\"ls1be ws1cc\">reasonably certain. Lease extension o<span class=\"_ _0\"/>ptions <span class=\"ls1b8 ws1ce\">and break clauses inherent in our leases d<span class=\"ls1ee ws263\">o not hav<span class=\"_ _0\"/>e a </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0071029663px; bottom:269.8039px;\">significant impact on our ROU l<span class=\"ls1e6 ws1ee\">ease assets and lease liabilities. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:251.62994px;\">ROU lease assets relating to the portion o<span class=\"_ _0\"/>f our leased business <span class=\"ls1c0 ws0\">premises which we <span class=\"_ _0\"/>then sub-let under operating leases are class<span class=\"ls1fe ws207\">ified as </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:238.60394px;\">investment property, with other RO<span class=\"_ _0\"/>U lease assets classified as leasehold property. Transfers from i<span class=\"_ _0\"/>nvestment property to leaseh<span class=\"ls1df ws1e8\">old property </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0071029663px; bottom:225.57794px;\">occur when we commence develo<span class=\"_ _0\"/>pment of a previously sub-let portion <span class=\"ws21e\">of our leased business<span class=\"_ _0\"/> premises<span class=\"ls1e9 ws1f2\"> with a view to occupying tha<span class=\"ls1ee ws1fb\">t space. </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:212.62994px;\">Similarly, transfers from leasehold property <span class=\"ls1be ws1cc\">to i<span class=\"_ _0\"/>nvestment property occur when we ceas</span>e to occupy a p<span class=\"_ _0\"/>ortion of the leased busin<span class=\"ls2 ws1c7\">ess premises </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:199.60394px;\">with the intention of sub-letting th<span class=\"ls2 ws240\">at space under an operating lease. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0071029663px; bottom:181.42993px;\">All of our ROU lease assets, incl<span class=\"ls1e9 ws1f2\">uding those classified as inves<span class=\"_ _0\"/>tment property, <span class=\"ls1b8 ws1ce\">are measured at cost less <span class=\"_ _0\"/>depreciation and impa<span class=\"ls1e8 ws1f1\">irment. Cost </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0071029663px; bottom:168.40393px;\">includes the amount of<span class=\"_ _3\"/> the initial measurement of the associated<span class=\"ls1fd ws261\"> lease liability, lease payments made at or before th<span class=\"_ _3\"/>e lease co<span class=\"ls1b8 ws0\">mmencement </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:155.37793px;\">date, lease incentives received, associated <span class=\"ls1c2 ws219\">leasehold<span class=\"_ _0\"/> improvements classified as invest<span class=\"ls1bd ws1f8\">ment property an<span class=\"_ _0\"/>d estimated costs to be <span class=\"ls1cc ws1f3\">incurred in </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:142.42993px;\">restoring the property to the condition re<span class=\"_ _0\"/>quired under the term<span class=\"ls1bb ws1ca\">s of the lease. Depreciation is calculate<span class=\"_ _0\"/>d on a straight-line ba<span class=\"ls1e9 ws1f2\">sis over the asset\u2019s </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:129.40393px;\">estimated useful life, which for leas<span class=\"_ _0\"/>ehold im<span class=\"ls1bb ws1ca\">provements classified as investment pro<span class=\"_ _0\"/>per<span class=\"ls1bd\">ty is the shorter of the lease term and <span class=\"_ _0\"/><span class=\"ls1d0 ws1db\">the life of the </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:116.37793px;\">improvement (up to 24 years)<span class=\"ls2 ws1c7\"> and for all other assets<span class=\"_ _0\"/> is the lease term, and is<span class=\"ls1b7 ws1d3\"> included within other costs. We assess ROU<span class=\"_ _0\"/> leas<span class=\"ls1cb ws1d6\">e assets for </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:103.42993px;\">impairment whenever events or ci<span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">rcumstances indicate that the carrying amount may not be recoverable.<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e6 ws1ee\" style=\"left:0.0071029663px; bottom:85.17792px;\">All lease liabilities are measured at the present value of lease <span class=\"ls1c6 ws1ef\">payments due over th<span class=\"_ _3\"/>e lease term, discounted using our increme<span class=\"ls1bb ws1ca\">ntal cost of </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:0.0071029663px; bottom:72.22992px;\">borrowing (being the r<span class=\"_ _0\"/>ate we would have to pay<span class=\"_ _0\"/> to finance a si<span class=\"ls1bb ws1ca\">milar asset) at the lease commenc<span class=\"_ _0\"/>ement date or the modification d<span class=\"ls1bc ws1cb\">ate. T<span class=\"_ _0\"/>he lease </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e0 ws1e9\" style=\"left:0.0071029663px; bottom:59.20392px;\">liability is adjusted<span class=\"_ _3\"/> for lease payments and un<span class=\"_ _3\"/>wind of lease liab<span class=\"ls1ff ws28d\">ility discount as well as the imp<span class=\"_ _3\"/>act of any subseque<span class=\"_ _3\"/>nt lease m<span class=\"ls1e4 ws0\">odifications. </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.0071029663px; bottom:46.177917px;\">The unwind of lease liability discount<span class=\"_ _3\"/> is included within finance expense. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws218\" style=\"left:0.0071029663px; bottom:28.003906px;\">Cash payments in relation t<span class=\"_ _3\"/>o leases, which reduce the lease liability recognised on <span class=\"ls1d3 ws1df\">the Grou<span class=\"_ _3\"/>p balance sheet, are presented as p<span class=\"ls1c2 ws219\">ayment of lease </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0071029663px; bottom:14.977905px;\">interest (within operatin<span class=\"_ _3\"/>g activities) and repayments of principal lease liability (within<span class=\"_ _3\"/> financing activities) in th<span class=\"_ _3\"/>e Group c<span class=\"ls1b8 ws1ce\">ash flow statement. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:2.0299072px;\">Payments in relation to shor<span class=\"_ _0\"/>t-term leases and leases of low-va<span class=\"ls2 ws1c7\">lue ass<span class=\"_ _0\"/>ets are included within <span class=\"ls1bb ws1ca\">cash flows from operati<span class=\"_ _0\"/>ng activiti<span class=\"ls1be ws1cc\">es.</span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bb ws1ca\"><span class=\"ls1be ws1cc\">  </span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:155.45642px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:142.43042px;\">Operating leases<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.009304047px; bottom:129.48242px;\">Man Group acts as lessor in respect of <span class=\"_ _0\"/>certain ROU lease assets <span class=\"ls1b8 ws1ce\">which are i<span class=\"_ _0\"/>n turn sub-let under operating leases (investment <span class=\"_ _0\"/>pr<span class=\"ls250 ws299\">opert<span class=\"_ _3\"/>y ROU<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls250 ws299\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:116.45642px;\">lease assets). Sub-lease rental inc<span class=\"_ _0\"/>ome is recognised on a straig<span class=\"ls1c0 ws0\">ht-line basis over the lease term in the <span class=\"_ _0\"/>Group income statement<span class=\"ls222\">.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls222\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.009304047px; bottom:98.28241px;\">An impairment expense is recognis<span class=\"_ _0\"/>ed for the amount by which <span class=\"ls1be ws1cc\">the related ROU lease asset\u2019s c<span class=\"_ _0\"/>arrying value exceeds its recoverabl<span class=\"ls1b7 ws1d3\">e amount,<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.009304047px; bottom:85.25641px;\">being its value in use. For the pur<span class=\"_ _0\"/>poses of assessing impairment<span class=\"ls2 ws1c7\">, inve<span class=\"_ _0\"/>stment property ROU lease assets are grouped at <span class=\"_ _0\"/>the lowes<span class=\"ls1e6 ws1ee\">t levels for<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1e6 ws1ee\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.009304047px; bottom:72.23041px;\">which there are separately identi<span class=\"ls1d3 ws1df\">fiable cash flows, being the indivi<span class=\"ls1b8 ws1ce\">dual sub-lease contr<span class=\"_ _0\"/>act level.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls1b8 ws1ce\"> </span></span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.009304047px; bottom:54.056427px;\">Finance leases<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:41.030426px;\">Amounts due from lessees under finance leases are<span class=\"_ _0\"/> recognised as receivables at the amount of the <span class=\"ls1c8 ws1d4\">net i<span class=\"_ _0\"/>nvestment in the lease. T<span class=\"ls1c4 ws1d0\">he net<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1c4 ws1d0\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.009304047px; bottom:28.08255px;\">investment in the lease is measure<span class=\"_ _0\"/>d at th<span class=\"ls2 ws1c7\">e present value of the lease payments d<span class=\"_ _0\"/>ue ov<span class=\"ls1bc ws1cb\">er the lease term, discounted using our in<span class=\"ws256\">cremental cost<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bc ws1cb\"><span class=\"ws256\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.009304047px; bottom:15.056549px;\">of borrowing under the head leas<span class=\"_ _0\"/>e. The net <span class=\"ls1c0 ws0\">investment in the lease is <span class=\"ls2 ws1c7\">adjusted <span class=\"_ _0\"/>for lease payments and finance lease interest as<span class=\"ls1c1 ws1cd\"> well as the<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls2 ws1c7\"><span class=\"ls1c1 ws1cd\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.009304047px; bottom:2.030426px;\">impact of any subsequent lease m<span class=\"_ _0\"/>odi<span class=\"ls2 ws1c7\">fications. Finance lease inter<span class=\"_ _0\"/>est is<span class=\"ls1bb ws1ca\"> included within finance income.<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bb ws1ca\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:429.16193px;\">Accounting policy </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1bd ws0\" style=\"left:9.475853px; bottom:414.41992px;\">Goodwill </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:9.475853px; bottom:400.9259px;\">Goodwill represents the excess of consideration tran<span class=\"_ _3\"/>sferred over th<span class=\"ls1d3 ws1df\">e fair value of iden<span class=\"_ _3\"/>tifiable net assets of the acquired busi<span class=\"_ _3\"/><span class=\"ls1ee ws1fb\">ness at the<span class=\"_ _0\"/> date </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:9.475853px; bottom:387.9779px;\">of acquisition. Goodwill is carri<span class=\"ls1bb ws1ca\">ed on the Group bala<span class=\"_ _0\"/>nce sheet at cost less accumulated impairment, ha<span class=\"_ _0\"/>s an indefinite useful li<span class=\"ls1ec ws1f7\">fe, is not sub<span class=\"_ _3\"/>ject </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d2 ws1de\" style=\"left:9.475853px; bottom:374.9519px;\">to amortisation and is tested fo<span class=\"_ _3\"/>r impairment annually, or whenev<span class=\"_ _3\"/><span class=\"ls1c8 ws1d4\">er events or circumst<span class=\"_ _0\"/>ances indi<span class=\"ls1c2 ws219\">cate that the carrying amount ma<span class=\"ls1e5 ws268\">y not be </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:9.475853px; bottom:361.9259px;\">recoverable. An impairment expense is recognised for the amo<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">unt by which the asset\u2019s carrying </span>value exceeds its recoverable amo<span class=\"_ _0\"/><span class=\"ls210 ws0\">unt. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:9.475853px; bottom:348.9779px;\">The recoverable amounts of our c<span class=\"_ _0\"/>ash-generatin<span class=\"ls1c0 ws0\">g units (CGUs) or groups of CGUs ar<span class=\"_ _0\"/>e a<span class=\"ls2 ws1c7\">ssessed each year using a value in use calcu<span class=\"ls1dd ws29a\">lation.  </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ba ws1c9\" style=\"left:9.475853px; bottom:330.7259px;\">Goodwill does not generate cash flows indepe<span class=\"_ _3\"/>ndently of other groups <span class=\"ls214 ws218\">of assets an<span class=\"_ _3\"/>d thus is assigned to a CGU or group of CGUs fo<span class=\"ls1bc ws1cb\">r the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:9.475853px; bottom:317.7779px;\">purposes of impairment testi<span class=\"_ _0\"/>ng. The groups of CGUs are based up<span class=\"ls1c0 ws0\">on how manageme<span class=\"_ _0\"/>nt monitors the business and represent the lowest<span class=\"ls1e5 ws1ed\"> level </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:304.7519px;\">to which goodwill can be allocated on a reason<span class=\"ws1d3\">able <span class=\"_ _0\"/>basis. For impairment review purposes, we have identified one gro<span class=\"_ _0\"/>up of CGUs,<span class=\"ls203 ws231\"> comprising </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:9.475853px; bottom:291.7259px;\">our liquid asset m<span class=\"_ _0\"/>anagers. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:9.475853px; bottom:273.55194px;\">The value in use calculation at 3<span class=\"_ _0\"/>1 December 2022 uses cash flow pr<span class=\"_ _0\"/>ojections based on the Board-approved financial <span class=\"_ _0\"/>plan for the <span class=\"ls1b8 ws1ce\">year to </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:9.475853px; bottom:260.52594px;\">31 December 2023 and a further two years of <span class=\"_ _0\"/>projections (2024 and 2025)<span class=\"ls1b7 ws1d3\">, plus a term<span class=\"_ _0\"/>inal value. The valuation analysis is based<span class=\"ls251 ws29b\"> on best<span class=\"_ _3\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:9.475853px; bottom:247.57794px;\">practice guidance whereby a <span class=\"_ _0\"/>terminal value is calculated at the end of a discrete <span class=\"ls1e9 ws1f2\">b<span class=\"_ _0\"/>udget period and assumes, after this three-y<span class=\"ls1cc ws1f3\">ear budget </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:9.475853px; bottom:234.55194px;\">period, no growth in asset flows <span class=\"ls2 ws1c7\">above the long-<span class=\"_ _0\"/>term growth rate.  </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:9.475853px; bottom:216.37793px;\">The assumptions applied in the val<span class=\"_ _0\"/>ue in use calculation are derived fro<span class=\"_ _0\"/>m past experience and asse<span class=\"ls1bd ws1f8\">ssment of current market input<span class=\"ls1e6 ws1ee\">s. We have<span class=\"_ _0\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:9.475853px; bottom:203.35193px;\">applied a bifurca<span class=\"_ _0\"/>ted discount rate to the<span class=\"_ _0\"/> modelled cash flows to<span class=\"ls1bb ws1ca\"> re<span class=\"_ _0\"/>flect the different risk profile of management fe<span class=\"_ _0\"/>e profits a<span class=\"ls1c8 ws1d4\">nd performance fee </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:9.475853px; bottom:190.32593px;\">profits. The discoun<span class=\"_ _0\"/>t rates are based on ou<span class=\"ls1c0 ws0\">r weighted average cost of ca<span class=\"_ _0\"/>pital using a <span class=\"ls1bf ws1f9\">risk-free interest rate, together with an</span> equity market risk </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws220\" style=\"left:9.475853px; bottom:177.37793px;\">premium and an appropriate market beta derived from considerat<span class=\"ls1c0 ws0\">ion of our own beta, <span class=\"_ _0\"/>similar alternative asset managers, and the <span class=\"ls1d4\">asset </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:164.35193px;\">management sector as a whole. The terminal value is calculate<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">d based on the projected closing AUM at 31 December 2<span class=\"_ _0\"/>025 and apply<span class=\"ls252 ws29c\">ing the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:9.475853px; bottom:151.32593px;\">mid-point of a range of historical m<span class=\"_ _0\"/>ultiples to the forecast cash<span class=\"ls1be ws1cc\"> flows associated with managem<span class=\"_ _0\"/>e<span class=\"ls1c8 ws23b\">nt and performance fee profits.</span></span><span class=\"ls222\">  </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:9.475853px; bottom:133.15192px;\">The value in use calculatio<span class=\"_ _0\"/>n is presented on<span class=\"ls1c2 ws219\"> a post-tax basis, consistent with the <span class=\"_ _0\"/>prio<span class=\"ls1b7 ws1d3\">r year, given most comparable market dat<span class=\"ls1b9 ws235\">a is available </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:9.475853px; bottom:120.125916px;\">on a post-tax basis. This is no<span class=\"_ _0\"/>t signifi<span class=\"ls1b7 ws1d3\">cantly different to its pre-tax equivalent.<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:9.475853px; bottom:101.951904px;\">Acquired intangibles<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:9.475853px; bottom:88.9259px;\">Following initial recognition, ac<span class=\"ls1c0 ws0\">quired intangibles are <span class=\"_ _0\"/>held at cost less accumula<span class=\"ls2 ws1c7\">ted amortisation and im<span class=\"_ _0\"/>pairment. Acquired int<span class=\"ls1e9 ws297\">angibles comprise </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:9.475853px; bottom:75.977905px;\">investment management agreem<span class=\"_ _0\"/>ents and relate<span class=\"ls1ef ws1fc\">d client relationships (IMAs), dist<span class=\"_ _3\"/>ribution channels and brand names acq<span class=\"_ _3\"/>uired in a b<span class=\"ls1df ws0\">usiness<span class=\"fc19 ls2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e0 ws1e9\" style=\"left:9.475853px; bottom:62.951904px;\">combination, and are initially recogn<span class=\"_ _3\"/>ised at<span class=\"ls1ca ws1dc\"> fair value based on t<span class=\"_ _0\"/>he present value of <span class=\"ls2 ws1c7\">the expec<span class=\"_ _0\"/>ted future cash flows and are am<span class=\"ls1cc ws1d7\">ortised on a </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:49.925903px;\">straight-line basis over their expect<span class=\"_ _0\"/>ed us<span class=\"ls1bb ws1ca\">eful lives, which are between three and 13 <span class=\"ls1bd\">years (IMAs and<span class=\"_ _0\"/> brands), and eight and 12 <span class=\"ls1e0 ws1e9\">years (distribution </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:9.475853px; bottom:36.977905px;\">channels). Acquired intang<span class=\"_ _3\"/>ibles are reviewed for impairment when<span class=\"ls1e9 ws1f2\">ever events or changes in circ<span class=\"ls23a ws29d\">umstances indi<span class=\"_ _3\"/>cate that the<span class=\"_ _3\"/> carry<span class=\"ls1e1 ws1ea\">ing amou<span class=\"_ _3\"/>nt </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:23.951904px;\">may not be recoverable. Disposals of ac<span class=\"_ _0\"/>quired intangibles are r<span class=\"ls1be ws1cc\">ecognised in the year the related cash inflows are tra<span class=\"_ _0\"/>nsferred. </span></div>18. Other intangibles Accounting policy Other intangibles relate to capitalised computer sof<span class=\"_ _3\"/>tware. Followi<span class=\"ls1ea ws1f5\">ng initial recognition, oth<span class=\"_ _3\"/>er intangibles are held at cost, w<span class=\"ls202 ws211\">hich includes costs </span></span>that are directly associated wit<span class=\"_ _3\"/>h the procurement or developmen<span class=\"_ _3\"/><span class=\"ls214 ws218\">t of identifiable and unique soft<span class=\"ls1ff ws28d\">ware p<span class=\"_ _3\"/>roducts which will genera<span class=\"ls1b8 ws1ce\">te economic </span></span></span>benefits exceeding costs beyond one year, less a<span class=\"_ _0\"/>ccumulated amorti<span class=\"ls1ba ws1c9\">sation and impairment. Capita<span class=\"_ _3\"/>lised computer software is amorti<span class=\"ls1d2 ws1de\">sed on </span></span>a straight-line basis over its estimated useful life (three years), with <span class=\"_ _0\"/><span class=\"ls1bd ws220\">amortisation expense included<span class=\"ls1e5 ws1ed\"> within other costs in th<span class=\"ls207 ws24c\">e Gro<span class=\"_ _3\"/>up income </span></span></span>statement. Capitalised comp<span class=\"_ _0\"/>uter software is reviewed for impairme<span class=\"ls1b7 ws1d3\">nt whenever events<span class=\"_ _0\"/> or changes in circumstances indicate that t<span class=\"ls1c0 ws0\">he carrying </span></span>amount may not be recovera<span class=\"_ _0\"/>ble. Additions primarily rel<span class=\"_ _0\"/>ate to the continued investment i<span class=\"_ _0\"/>n our operating platforms. <span class=\"_ _0\"/> <div class=\"t m0 hbd ffac fs31 fc2 sc0 ls263 ws22e\" style=\"left:0.0026168823px; bottom:161.30328px;\">19. Deferred tax </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:134.62732px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:9.475853px; bottom:121.60132px;\">Deferred tax is recognised using the ba<span class=\"_ _3\"/>lance sheet liability meth<span class=\"ls1ea\">od in respect of<span class=\"_ _3\"/> temporary differences between the carrying am<span class=\"ls1cb ws21f\">ounts of assets </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:9.475853px; bottom:108.57532px;\">and liabilities for financial report<span class=\"_ _3\"/>ing purposes and the amounts used for tax purposes.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:9.475853px; bottom:90.401306px;\">Deferred tax is calculated at<span class=\"_ _3\"/> the tax rates that are expected to<span class=\"ls1ef ws1fc\"> apply in th<span class=\"_ _3\"/>e period when the liability is settled<span class=\"_ _3\"/>, or the asse<span class=\"ls200 ws20b\">t is realised, based </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:9.475853px; bottom:77.375305px;\">on tax laws and rates tha<span class=\"_ _0\"/>t have been enacted <span class=\"ls1b7 ws1d3\">or substantively enacted at the reporting date. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:9.475853px; bottom:59.201294px;\">The carrying amount of deferre<span class=\"_ _0\"/>d tax assets is reviewed at each repo<span class=\"ls1c8 ws1d4\">rti<span class=\"_ _0\"/>ng date and reduced to the extent tha<span class=\"_ _0\"/>t it is no longer pr<span class=\"ls21a ws23d\">obable th<span class=\"_ _3\"/>at </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:9.475853px; bottom:46.175293px;\">sufficient taxable profit<span class=\"_ _3\"/>s will be available to allo<span class=\"ws20b\">w all or part of th<span class=\"_ _3\"/>e asset to be recovered.  </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:28.001282px;\">Deferred tax assets and liabilities are offset w<span class=\"_ _0\"/>hen there is a le<span class=\"ls1be ws1cc\">gally enforceable right to offset current tax <span class=\"_ _0\"/>assets against c<span class=\"ls214 ws23a\">urrent tax liab<span class=\"_ _3\"/>ilities </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:9.475853px; bottom:14.975281px;\">when they relate <span class=\"_ _0\"/>to income taxes levied by the same <span class=\"_ _0\"/>taxation authority and the G<span class=\"_ _0\"/>roup intends to settle <span class=\"_ _0\"/>those current tax asse<span class=\"_ _0\"/>ts<span class=\"ls1e0 ws1e9\"> and liab<span class=\"_ _3\"/>ilities </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws24f\" style=\"left:9.475853px; bottom:2.0272827px;\">on a net basis. </div>20. Provisions Accounting policy Provisions are recognised when Man Group has a <span class=\"_ _0\"/>present obligation (l<span class=\"ls1b8 ws1ce\">egal or constr<span class=\"_ _0\"/>uctive) as a result of a past event, it is pr<span class=\"_ _0\"/><span class=\"ls1d1 ws1dd\">obable th<span class=\"_ _3\"/>at we will </span></span>be required to settle the obligation, <span class=\"_ _0\"/>and a reliable estimate can <span class=\"ls1d3 ws1df\">be made of the amount of the obligation<span class=\"_ _3\"/>. All provisions are c<span class=\"ls1bc ws1cb\">urrent given we do </span></span>not have the unc<span class=\"_ _0\"/>onditional right to defer set<span class=\"_ _0\"/>tlement.  21. Investments in associates Accounting policy Associates are enti<span class=\"_ _0\"/>ties in which Man Group hol<span class=\"_ _0\"/>ds an interest and over whi<span class=\"_ _0\"/>ch we have significant in<span class=\"_ _0\"/>fluence but not control<span class=\"_ _0\"/>. In a<span class=\"ls1be ws0\">ssessing </span>significant influence, we consid<span class=\"ls1ba ws1c9\">er our power to participate in the financial an<span class=\"ls2 ws1c7\">d operating policy decisions of the investee thr<span class=\"ls1bb ws1ca\">ough its voting </span></span></span>or other rights. Associates are accounted for <span class=\"_ _0\"/>using the equity<span class=\"ls1be ws1cc\"> method. Under the equi<span class=\"_ _0\"/>ty method, associates are carried at cost plus our s<span class=\"_ _0\"/>hare of<span class=\"ls23a ws29d\"> cumu<span class=\"_ _3\"/>lative </span></span>post-acquisition movement<span class=\"ls1be ws1cc\">s in undistributed profits<span class=\"_ _0\"/>/losses. Gains and losses on<span class=\"ls1c8 ws1d4\"> transactions between <span class=\"_ _0\"/>Man Group and our associat<span class=\"ls1bb ws1ca\">es are </span></span></span>eliminated to the extent of o<span class=\"_ _0\"/>ur interests <span class=\"ls1c0 ws0\">in these entities. An impairment assessment </span><span class=\"ws1f8\">of <span class=\"_ _0\"/>the carrying value of associates is pe<span class=\"ls1d0 ws1db\">rformed a<span class=\"_ _0\"/>nnually </span></span>or whenever events or changes in circumst<span class=\"ls2 ws1c7\">ances indi<span class=\"_ _0\"/>cate that the carrying amount may not be rec<span class=\"_ _0\"/>overable, with any impairment re<span class=\"ls1be ws0\">cognised </span></span>in the Group income statement. <div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:503.80292px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.009304047px; bottom:490.85492px;\">We operate 13 (2021: 12) defined <span class=\"_ _0\"/>contribution plans an<span class=\"ls1b7 ws1d3\">d two (2021: two) funded<span class=\"ls1ee ws263\"> defi<span class=\"_ _0\"/>ned benefit plans. </span></span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.009304047px; bottom:472.6029px;\">Defined contribution pla<span class=\"_ _0\"/>ns </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:459.6549px;\">We pay contributions to publicly or privately administ<span class=\"_ _0\"/>ered pens<span class=\"ls1df ws1e8\">ion plans on a manda<span class=\"_ _0\"/>tory, contractual or voluntary<span class=\"_ _0\"/> basis. We hav<span class=\"ls1bf ws2cb\">e no further </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:446.6289px;\">payment obligation once the contributions have<span class=\"ls1b8 ws1ce\"> bee<span class=\"_ _0\"/>n paid. Defined contribution cos<span class=\"_ _0\"/>ts are recognised as pension costs within com<span class=\"_ _0\"/><span class=\"ls216 ws0\">pensation </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.009304047px; bottom:433.6029px;\">in the Group income statement when they are <span class=\"_ _0\"/>due. </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:0.009304047px; bottom:415.4289px;\">Defined benefit <span class=\"_ _0\"/>plans </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.009304047px; bottom:402.4029px;\">A defined benefit plan creates a financial obligation to provid<span class=\"_ _3\"/>e <span class=\"ls227 ws257\">fundi<span class=\"_ _0\"/>ng to the pension pl<span class=\"_ _0\"/>an to<span class=\"ls1be ws1cc\"> provide a retired employee with<span class=\"ls216 ws2cc\"> pens<span class=\"_ _0\"/>ion benefits </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.009304047px; bottom:389.4549px;\">usually dependent on one or <span class=\"_ _0\"/>more factors such as age, years of <span class=\"ls1bc ws1cb\">service and compens<span class=\"_ _0\"/>ation. As with <span class=\"ls1bf ws1f9\">the vast majority of similar a<span class=\"ls1be ws0\">rrangements, </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.009304047px; bottom:376.4289px;\">we ultimately un<span class=\"_ _0\"/>derwrite the risks related <span class=\"_ _0\"/>to the defined be<span class=\"ls1bd ws1f8\">nefi<span class=\"_ _0\"/>t plans. The risks to which this exposes us include:<span class=\"_ _0\"/> </span></div><div class=\"t m0 hb4 ffb3 fs2e fc2 sc0 ls2 ws0\" style=\"left:0.009304047px; bottom:358.25494px;\">\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1e0 ws1e9\">Uncertainty in benefit payment<span class=\"_ _3\"/>s: the value of our liabilities f<span class=\"_ _3\"/>or post-retirement benefits will ultimate<span class=\"_ _3\"/>ly depend on the amount<span class=\"ls251 ws29b\"> of<span class=\"_ _3\"/> benefi<span class=\"_ _3\"/>ts paid<span class=\"_ _3\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fe ws207\" style=\"left:12.403374px; bottom:345.22894px;\">out. This in turn will dep<span class=\"_ _3\"/>end on the level of inflation<span class=\"_ _3\"/> (for th<span class=\"ls200 ws20b\">ose benefits that are subject to some form of in<span class=\"_ _3\"/>flation protecti<span class=\"ls1d0 ws1db\">on) and how long </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:12.403374px; bottom:332.20294px;\">individuals live.  </div><div class=\"t m0 hb4 ffb3 fs2e fc2 sc0 ls2 ws0\" style=\"left:0.009304047px; bottom:317.9289px;\">\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1c6 ws1ef\">Volatility in asset values: we are exposed to future movements in <span class=\"ls1d3 ws1df\">the values of<span class=\"_ _3\"/> assets held in the plans to meet future benefit<span class=\"_ _3\"/><span class=\"ls1c1 ws1cd\"> payments.  </span></span></span></span></div><div class=\"t m0 hb4 ffb3 fs2e fc3 sc0 ls2 ws0\" style=\"left:0.009304047px; bottom:303.6549px;\">\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1d2 ws1de\">Uncertainty in cash funding: movements in<span class=\"_ _3\"/> th<span class=\"ls200 ws20b\">e values of the obligations or assets may result in us bein<span class=\"_ _3\"/>g required to provide hi<span class=\"ls203 ws231\">gher levels </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1e8\" style=\"left:12.403374px; bottom:290.6289px;\">of cash. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws220\" style=\"left:0.009304047px; bottom:269.80292px;\">The two defined benefit plans operated are the Man Group plc Pens<span class=\"ls1c5 ws1d1\">ion Fund in the UK (t<span class=\"_ _0\"/>he UK Plan) and the Man Gro<span class=\"_ _0\"/>up Pension Pla<span class=\"ls267 ws0\">n </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.009304047px; bottom:256.85492px;\">in Switzerland (the Swiss Plan). </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1d0 ws1db\" style=\"left:0.009304047px; bottom:238.6029px;\">\u2013 UK Plan  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.009304047px; bottom:225.6549px;\">The UK Plan is operated separatel<span class=\"_ _0\"/>y from Man Group and managed <span class=\"ls1ed ws1fa\">by i<span class=\"_ _0\"/>ndependent trustees. The <span class=\"_ _0\"/>trus<span class=\"ls1e9 ws1f2\">tees are responsible for payment<span class=\"ls1b9 ws235\"> of the </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:212.6289px;\">benefits and management of the UK Plan\u2019s as<span class=\"_ _0\"/><span class=\"ls1bd ws1f8\">sets. Under UK regulations, Man Group and <span class=\"_ _0\"/>the <span class=\"ls1bb\">trustees of the UK Plan are required t<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">o agree a </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1d7\" style=\"left:0.009304047px; bottom:199.6029px;\">funding strategy and contribution schedule fo<span class=\"ls1bb ws1ca\">r the UK Plan. We<span class=\"_ _0\"/> have concluded that we <span class=\"ls1e9 ws1f2\">have no requir<span class=\"_ _0\"/>ement to adjust the balance<span class=\"ls1c4 ws2cd\"> sheet to </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.009304047px; bottom:186.6549px;\">recognise either a curre<span class=\"_ _0\"/>nt surplus or a mini<span class=\"ls1be ws1cc\">mum funding requirement on the <span class=\"_ _0\"/>basis that we<span class=\"ls1d3 ws1df\"> have an uncondit<span class=\"_ _3\"/>ional right to a refun<span class=\"ls1cc ws1d7\">d of a current </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.009304047px; bottom:173.6289px;\">or projected future surplus at<span class=\"ls1e9 ws1f2\"> some<span class=\"_ _0\"/> point in the future.  </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.009304047px; bottom:155.4549px;\">The UK Plan was closed to new members in <span class=\"ls1bc ws1cb\">M<span class=\"_ _0\"/>ay 1999 and to future accrual in May 2011.  </span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.009304047px; bottom:137.20294px;\">\u2013 Swiss Plan  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.009304047px; bottom:124.254944px;\">In Switzerland, we operate a retirement <span class=\"_ _0\"/>foundation whose assets <span class=\"ls1b8 ws1ce\">are held se<span class=\"_ _0\"/>parately from Man Group. This foundation co<span class=\"_ _0\"/>vers the <span class=\"ls268 ws2ce\">majo<span class=\"_ _3\"/>rity o<span class=\"_ _3\"/>f </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:111.22894px;\">employees in Switzerland and prov<span class=\"ls1cb ws1d6\">ides be<span class=\"_ _0\"/>nefits on a cash balance basis. Each em<span class=\"_ _0\"/>pl<span class=\"ls1be ws1cc\">oyee has a retirement account to which the em<span class=\"_ _0\"/>p<span class=\"ls1b8 ws1c8\">loyee and </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.009304047px; bottom:98.20294px;\">Man Group make contributions a<span class=\"_ _0\"/>t rates set ou<span class=\"ls1bd ws1f8\">t in the plan rules base<span class=\"_ _0\"/>d on a percentage <span class=\"ls1be ws1cc\">of salary. Every year the pe<span class=\"_ _0\"/>nsion fund co<span class=\"ls1e4 ws0\">mmission </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:85.254944px;\">(composed of employer and employee represe<span class=\"_ _0\"/>nta<span class=\"ls1e9 ws1f2\">tives) decides the level of <span class=\"ls1bb ws1ca\">interest, if any, to a<span class=\"_ _0\"/>pply to retirement accounts base<span class=\"ls1d4 ws1e1\">d on t<span class=\"_ _0\"/>heir </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:72.22894px;\">agreed policy. At retirement, an employee can ta<span class=\"_ _0\"/>ke their retireme<span class=\"ls1bd ws220\">nt account as a lump sum or have this paid as a <span class=\"_ _3\"/>pension. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.009304047px; bottom:54.0549px;\">As the Swiss Plan is essentially a defined c<span class=\"_ _0\"/>ontribution plan with guarantees, the a<span class=\"_ _0\"/>ssets <span class=\"ls2 ws1c7\">held aim to be at least as much as the<span class=\"ls227 ws257\"> total<span class=\"_ _0\"/> of the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws220\" style=\"left:0.009304047px; bottom:41.0289px;\">member account balances at any point in ti<span class=\"ls1bb ws1ca\">me. Member account bala<span class=\"_ _0\"/>nces cannot reduce, but interest is only applied to <span class=\"_ _0\"/>the accoun<span class=\"ls227 ws257\">t balances </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:28.0029px;\">when sufficient surplus assets are availabl<span class=\"ls1bc ws1cb\">e. As suc<span class=\"_ _0\"/>h, there is no specific asset/lia<span class=\"ls1bd ws1f8\">bility matching strategy in place, <span class=\"_ _0\"/>but if <span class=\"ls1ef ws1fc\">the liabilities (the<span class=\"_ _3\"/> sum of </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.009304047px; bottom:15.054901px;\">the member account bala<span class=\"_ _0\"/>nces) ever exceed the <span class=\"ls1bc ws1cb\">value of the assets, we will consider how to remove a deficit as quickly as possib<span class=\"_ _0\"/><span class=\"ls1b9 ws235\">le. The Swiss </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:2.0289001px;\">Plan surplus is restricted by the value of<span class=\"ls1e9 ws1f2\"> the em<span class=\"_ _0\"/>ployer contribution reserve, which <span class=\"ls1bd ws1f8\">provides the asset ceil<span class=\"_ _0\"/>ing on amounts avail<span class=\"ls1d4 ws1e1\">able to Man G<span class=\"_ _0\"/>roup.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1bd ws1f8\"><span class=\"ls1d4 ws1e1\"> </span></span></span></div>23. Share-based payment<span class=\"_ _3\"/> schemes<span class=\"_ _30c\"> </span> Accounting policy<span class=\"_ _30c\"> </span> Man Group operates equity-s<span class=\"ls1cc ws1d7\">ettled share-<span class=\"_ _0\"/>based payment schemes which are remunera<span class=\"ls1e9 ws297\">tion payments to selected<span class=\"ls1c0 ws0\"> em<span class=\"_ _0\"/>ployees that take t<span class=\"ls1ee ws1fb\">he form<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ls1cc ws1d7\"><span class=\"ls1e9 ws297\"><span class=\"ls1c0 ws0\"><span class=\"ls1ee ws1fb\"> </span></span></span></span>of an award of shares in the Comp<span class=\"_ _0\"/>any. These typically vest over<span class=\"ls1be ws1cc\"> three to five years, although <span class=\"ls214 ws218\">conditions vary between different<span class=\"ls1b8 ws1c8\"> types of award.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls214 ws218\"><span class=\"ls1b8 ws1c8\"> </span></span></span>The fair value of the employee serv<span class=\"_ _0\"/>ices received in exchange for <span class=\"ls1b8 ws1ce\">the share awards/opti<span class=\"_ _0\"/>ons granted is recognised as an expense, <span class=\"_ _0\"/><span class=\"ls1e1 ws2ec\">with th<span class=\"_ _3\"/>e<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls1e1 ws2ec\"> </span></span>corresponding credit reco<span class=\"_ _0\"/>gnised in equity, <span class=\"ls1be ws1cc\">and is determined by reference to the <span class=\"_ _0\"/>fair<span class=\"ls1bd ws1f8\"> value of the share awards/options at <span class=\"_ _0\"/>gran<span class=\"ls1e3 ws2cf\">t date. </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1bd ws1f8\"><span class=\"ls1e3 ws2cf\"> </span></span></span>We calculate the fair value of <span class=\"ls1be ws1cc\">share options using the <span class=\"_ _0\"/>Black-Scholes valuation mo<span class=\"ls1b8 ws1ce\">del, which takes into account the e<span class=\"_ _0\"/>ffect of bo<span class=\"ls1d2 ws1de\">th financial and<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b8 ws1ce\"><span class=\"ls1d2 ws1de\"> </span></span></span>demog<span class=\"_ _3\"/>raphic<span class=\"_ _3\"/> assumpti<span class=\"_ _3\"/>ons. Fo<span class=\"_ _3\"/>rfeiture<span class=\"_ _3\"/> and ear<span class=\"_ _3\"/>l<span class=\"ls1b7 ws1d3\">y vesting assumptions are based on his<span class=\"_ _0\"/>tori<span class=\"ls1bd ws1f8\">cal observable data. Changes to the <span class=\"_ _0\"/>origi<span class=\"ls1ee ws1fb\">nal estimates,<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1bd ws1f8\"><span class=\"ls1ee ws1fb\"> </span></span></span>if any, are included in the Group income sta<span class=\"_ _0\"/>tement, with a corresponding a<span class=\"_ _0\"/>djustment to equity<div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:168.4123px;\">Accounting policy  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:155.4643px;\">Incremental costs directly attributable to the issue o<span class=\"_ _0\"/>f new ordi<span class=\"ls1bd ws1f8\">nary shares are shown in equity<span class=\"ls1c8 ws1d4\"> a<span class=\"_ _0\"/>s a deduction from the proceed<span class=\"ls1ed ws212\">s, net of tax.</span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c8 ws1d4\"><span class=\"ls1ed ws212\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0071029663px; bottom:137.21228px;\">Share repurchases are recognised at the po<span class=\"ls1d3 ws1df\">in<span class=\"_ _3\"/>t we become committed to completing th<span class=\"ls1ef ws1fc\">em. A liab<span class=\"_ _3\"/>ility is recognised for the full am<span class=\"_ _3\"/><span class=\"ls242 ws282\">ount of the<span class=\"_ _3\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:124.26428px;\">commitment, including directly attributable <span class=\"ls1b8 ws1ce\">costs, with a corre<span class=\"_ _0\"/>sponding debit to equity. <span class=\"_ _0\"/>Where repurchased shares are held in T<span class=\"ls1c0 ws0\">rea<span class=\"_ _0\"/>sury, a </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:111.23828px;\">transfer from the profit and loss res<span class=\"_ _0\"/>erve to the Treasury share <span class=\"ls1bb ws1ca\">reserve is recognised for the <span class=\"_ _0\"/>full amount of the consideration <span class=\"ls1be ws1cc\">paid. Wher<span class=\"_ _0\"/>e shares </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:98.21228px;\">are repurchased and <span class=\"_ _0\"/>subsequently cancelled, the equivalent par va<span class=\"ls1be ws1cc\">lue<span class=\"_ _0\"/> by which the Company\u2019s share capital is reduced is<span class=\"_ _0\"/> transfe<span class=\"ls1ba ws1c9\">rred to the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:85.26428px;\">capital redemption reserve. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:67.01227px;\">The Employee Trust, which is co<span class=\"_ _0\"/>nsolidated into Man Group, has <span class=\"ls1ca ws250\">the obligation to deli<span class=\"_ _0\"/>ver deferred share-based and fund product<span class=\"_ _0\"/>-b<span class=\"ls20b ws0\">ase<span class=\"_ _3\"/>d </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0071029663px; bottom:54.06427px;\">compensation granted <span class=\"_ _0\"/>to employees, and accor<span class=\"ls1e9 ws1f2\">dingly holds shares and fund investments <span class=\"_ _0\"/><span class=\"ls2 ws240\">to deliver against these future obligation<span class=\"ls1d4 ws1e1\">s. Man Group </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:41.03827px;\">plc shares held by the Employee T<span class=\"_ _0\"/>rust and shares held in Treasur<span class=\"ls1c2 ws219\">y are recorde<span class=\"_ _0\"/>d at cost, includin<span class=\"ls1be ws1cc\">g any directly attributable inc<span class=\"ls1bc ws1cb\">remental costs (net </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:28.012268px;\">of tax), and are deducte<span class=\"_ _0\"/>d from equity (wit<span class=\"ls1bb\">hin the respective reserves) until the shar<span class=\"_ _0\"/>es<span class=\"ls1be ws1cc\"> are sold, cancelled or transferred to e<span class=\"ls1b7 ws1d3\">mployees. W<span class=\"_ _0\"/>here </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0071029663px; bottom:15.06427px;\">such shares are subsequently sold,<span class=\"_ _0\"/> any consideration received, ne<span class=\"ls1e9 ws1f2\">t of any directly attributa<span class=\"_ _0\"/>ble incremental transaction costs a<span class=\"ls1d0 ws1db\">nd the rel<span class=\"_ _0\"/>ated tax </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e5 ws1ed\" style=\"left:0.0071029663px; bottom:2.038269px;\">effects, is included in eq<span class=\"_ _3\"/>uity.<span class=\"_ _30c\"> </span></div>Accounting policy<span class=\"_ _30c\"> </span>Dividend distributions to the Comp<span class=\"ls1bc ws1cb\">any\u2019s shareholder<span class=\"_ _0\"/>s are recognised<span class=\"ls1e0 ws1e9\"> directly within<span class=\"_ _3\"/> equity in th<span class=\"ls2 ws1c7\">e period in which the dividend <span class=\"ls214 ws23a\">is paid or, for final<span class=\"_ _30c\"> </span></span></span></span></span>dividends, approv<span class=\"_ _0\"/>ed by th<span class=\"ls2 ws1c7\">e Company\u2019s shareholders<span class=\"_ _0\"/>.</span><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1b7 ws1f2\" style=\"left:0.009304047px; bottom:59.199768px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:46.25177px;\">Disclosure of revenue by geographic location <span class=\"ls202 ws211\">is <span class=\"_ _0\"/>based on the registered domici<span class=\"_ _0\"/>le of th<span class=\"ls1e0 ws1e9\">e fund entit<span class=\"_ _3\"/>y or managed account paying o<span class=\"ls1c0 ws0\">ur fees.  </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.009304047px; bottom:27.999817px;\">Non-current assets are allocated<span class=\"_ _3\"/> based on where the assets are <span class=\"ls1d2 ws1de\">located, and include goodwill and <span class=\"ws1df\">acqu<span class=\"_ _3\"/>ired intangible assets, ot<span class=\"ls1d4 ws1e1\">her intangibles, </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:15.051819px;\">leasehold improvements an<span class=\"ls2 ws1c7\">d equipment, a<span class=\"_ _0\"/>nd right-of-use lease assets. For good<span class=\"ls1bb ws1ca\">will and other acquire<span class=\"_ _0\"/>d intangible assets, we cons<span class=\"ls1b9 ws235\">ider that the </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ef ws1fc\" style=\"left:0.009304047px; bottom:2.0258179px;\">location of the intangib<span class=\"_ _3\"/>les is best reflected by the <span class=\"ls1bb ws1ca\">location of the individuals managing those as<span class=\"_ _0\"/>sets.  </span></div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:28.001434px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.009304047px; bottom:14.975433px;\">Related parties comprise key management pers<span class=\"ls1e9 ws1f2\">onnel, associates and fund e<span class=\"_ _0\"/>ntities which <span class=\"ws1d3\">we are deemed to control. All transaction<span class=\"ls1c0 ws0\">s with r<span class=\"_ _0\"/>elated </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.009304047px; bottom:2.0272827px;\">parties were carried out o<span class=\"_ _0\"/>n an arm\u2019s-length basis. </div>Accounting policy We have evaluated all exposures and concl<span class=\"_ _0\"/>uded that where we ho<span class=\"ls1e9 ws1f2\">ld an investm<span class=\"_ _0\"/>ent, fee receivable, accrued income, or commitment w<span class=\"ls1ec ws1f7\">ith an </span></span>investment fund or a CLO, this represents <span class=\"ls213 ws230\">an interest in a<span class=\"_ _3\"/> structur<span class=\"_ _3\"/>ed entity<span class=\"_ _3\"/> as defi<span class=\"ls1c0 ws0\">ned by IFRS 12 \u2018Disclosure of Interests in <span class=\"ls1df ws1e8\">Other Entities\u2019.<span class=\"_ _0\"/> </span></span></span>Investment funds are designed so that thei<span class=\"ls2 ws1c7\">r activities are not governed<span class=\"_ _0\"/> by way of voting rights, and contractual arrange<span class=\"_ _0\"/>ments a<span class=\"ws240\">re the dominant </span></span>factor in affecting an investor<span class=\"ls1c0 ws0\">\u2019s re<span class=\"_ _0\"/>turns. The activities of thes<span class=\"ls1be ws254\">e entities are governed by investment management agreements or<span class=\"ls213 ws230\">, in the case o<span class=\"_ _3\"/>f </span></span></span>CLOs, indentures.  Our maximum exposure to loss fro<span class=\"_ _0\"/>m unconsolidated structured enti<span class=\"ls1ee ws1fb\">ties is the<span class=\"_ _0\"/> sum total of any in</span><span class=\"ws254\">vestment held, fee receivables a<span class=\"ls291 ws0\">nd </span></span>accrued income.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Rebates, which relate to repayments o<span class=\"_ _0\"/>f management and performan<span class=\"ls1e9 ws1f2\">ce fees charged, <span class=\"_ _0\"/>typically to institutional investors, are recog<span class=\"ls1e3 ws237\">nised in <span class=\"_ _0\"/>the<span class=\"_ _30c\"> </span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1e3 ws237\"> </span></span>same period as the associated fe<span class=\"_ _0\"/>es for services are provided. <span class=\"ls1c8 ws1d4\">Rebates are pres<span class=\"_ _0\"/>ented net within <span class=\"ws1ce\">management and other fe<span class=\"_ _0\"/>es and pe<span class=\"ls203 ws0\">rformance<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ws1ce\"><span class=\"ls203 ws0\"> </span></span></span>fees in the Group income stateme<span class=\"_ _0\"/>nt.<span class=\"_ _30c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Accounting policy Distribution costs  Distribution costs, which are paid to exte<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">rnal intermediaries for marketing and invest<span class=\"ls200 ws20b\">or servicing, largely in relation to reta<span class=\"ls1c1 ws239\">il investors, are </span></span></span>typically variable with AUM and the associat<span class=\"ls1b7 ws1d3\">ed management fee reve<span class=\"_ _0\"/>nue. Distribution cost<span class=\"ls1c0 ws0\">s are expensed over the period in whic<span class=\"_ _0\"/>h<span class=\"ls1e9 ws1f2\"> the service </span></span></span>is provided.  Asset servicing costs Asset servicing includes cust<span class=\"_ _3\"/>odial, valuation, fund <span class=\"_ _3\"/>accounting, <span class=\"_ _3\"/><span class=\"ls1e9 ws1f2\">registrar, research and administ<span class=\"ls1c8 ws23b\">ra<span class=\"_ _0\"/>tion functions performed by t<span class=\"ls200 ws23c\">hird parties as well </span></span></span>as mark<span class=\"_ _3\"/>et data acqu<span class=\"_ _3\"/>ired under<span class=\"_ _3\"/> contract<span class=\"_ _3\"/> to Man Group<span class=\"_ _3\"/>, on behalf<span class=\"_ _3\"/><span class=\"ls1b7 ws1d3\"> of the funds or managed accounts.<span class=\"_ _0\"/> Asset servicing costs are reco<span class=\"ls1c0 ws0\">gnised in the </span></span>period in which the services are prov<span class=\"_ _0\"/>ided. The costs of these serv<span class=\"ls1bd ws220\">ices vary based on transaction volumes, the number of funds o<span class=\"ls21b ws23e\">r managed<span class=\"_ _3\"/> </span></span>accounts and their NAVs, and th<span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">e mix of client strategies. </span>Compensation costs Salaries, variable cash compensation and soci<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">al security costs are charged to the Group </span>income <span class=\"_ _0\"/>statement in the period in which<span class=\"ls1c2 ws219\"> the service is </span>provided and include partner drawings. In th<span class=\"ls1be ws1cc\">e short term, the variable <span class=\"_ _0\"/>component of co<span class=\"ls2 ws1c7\">mpensation adjusts with revenues <span class=\"_ _0\"/>and prof<span class=\"ls1ff ws0\">itability. </span></span></span>Compensation can be de<span class=\"_ _0\"/>ferred by way of equity-settled share-base<span class=\"ls1df ws1e8\">d <span class=\"_ _0\"/>payment schemes and fund pr<span class=\"_ _0\"/>oduc<span class=\"ls1cc ws1f3\">t-based compensation arrang<span class=\"_ _0\"/>eme<span class=\"ls1c5 ws0\">nts. </span></span></span>Where deferred compensatio<span class=\"_ _0\"/>n relates to our <span class=\"ls202 ws211\">fund products, the fair v<span class=\"_ _0\"/>alue of the empl<span class=\"ls1c0 ws0\">oyee services received in excha<span class=\"_ _0\"/>nge for the <span class=\"ls21c\">fund </span></span></span>investments is recognised as a st<span class=\"_ _3\"/>raight-lin<span class=\"ls1be ws1cc\">e expense of the mark-to-marke<span class=\"_ _0\"/>t value of th<span class=\"ls1b7 ws1d3\">e awards over the relevant vesting period<span class=\"ls201 ws20e\">, with a </span></span></span>corresponding liability recognised<span class=\"_ _3\"/> in the Group balance sheet. We <span class=\"ls1e4 ws21a\">gen<span class=\"_ _3\"/>erally elect to separately pu<span class=\"ls1ba ws21c\">rchase the equ<span class=\"_ _3\"/>ivalent fund in<span class=\"ls1c3 ws23f\">vest<span class=\"_ _3\"/>ments at </span></span></span>grant date to offs<span class=\"_ _0\"/>et any associated change<span class=\"ls1bb ws1ca\"> in the value of deferred co<span class=\"_ _0\"/>mpensation due,<span class=\"ls2 ws240\"> and on vesting the va<span class=\"ls1b7 ws1d3\">lue of the fund inve<span class=\"ws1f2\">stment is </span></span></span></span>delivered to the employee (subject to the te<span class=\"ls1bc\">rms of the plan r<span class=\"_ _0\"/>ules, which include malus <span class=\"ls1df ws1e8\">provisions). If a fun<span class=\"_ _0\"/>d product-based awa<span class=\"ls202 ws211\">rd is forfeite<span class=\"_ _0\"/>d, </span></span></span>the cumulative charge recog<span class=\"_ _0\"/>nised in the Gr<span class=\"ls1e0 ws1e9\">oup income stat<span class=\"_ _3\"/>ement is reversed in full.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "Compensation costs Salaries, variable cash compensation and soci<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">al security costs are charged to the Group </span>income <span class=\"_ _0\"/>statement in the period in which<span class=\"ls1c2 ws219\"> the service is </span>provided and include partner drawings. In th<span class=\"ls1be ws1cc\">e short term, the variable <span class=\"_ _0\"/>component of co<span class=\"ls2 ws1c7\">mpensation adjusts with revenues <span class=\"_ _0\"/>and prof<span class=\"ls1ff ws0\">itability. </span></span></span>Compensation can be de<span class=\"_ _0\"/>ferred by way of equity-settled share-base<span class=\"ls1df ws1e8\">d <span class=\"_ _0\"/>payment schemes and fund pr<span class=\"_ _0\"/>oduc<span class=\"ls1cc ws1f3\">t-based compensation arrang<span class=\"_ _0\"/>eme<span class=\"ls1c5 ws0\">nts. </span></span></span>Where deferred compensatio<span class=\"_ _0\"/>n relates to our <span class=\"ls202 ws211\">fund products, the fair v<span class=\"_ _0\"/>alue of the empl<span class=\"ls1c0 ws0\">oyee services received in excha<span class=\"_ _0\"/>nge for the <span class=\"ls21c\">fund </span></span></span>investments is recognised as a st<span class=\"_ _3\"/>raight-lin<span class=\"ls1be ws1cc\">e expense of the mark-to-marke<span class=\"_ _0\"/>t value of th<span class=\"ls1b7 ws1d3\">e awards over the relevant vesting period<span class=\"ls201 ws20e\">, with a </span></span></span>corresponding liability recognised<span class=\"_ _3\"/> in the Group balance sheet. We <span class=\"ls1e4 ws21a\">gen<span class=\"_ _3\"/>erally elect to separately pu<span class=\"ls1ba ws21c\">rchase the equ<span class=\"_ _3\"/>ivalent fund in<span class=\"ls1c3 ws23f\">vest<span class=\"_ _3\"/>ments at </span></span></span>grant date to offs<span class=\"_ _0\"/>et any associated change<span class=\"ls1bb ws1ca\"> in the value of deferred co<span class=\"_ _0\"/>mpensation due,<span class=\"ls2 ws240\"> and on vesting the va<span class=\"ls1b7 ws1d3\">lue of the fund inve<span class=\"ws1f2\">stment is </span></span></span></span>delivered to the employee (subject to the te<span class=\"ls1bc\">rms of the plan r<span class=\"_ _0\"/>ules, which include malus <span class=\"ls1df ws1e8\">provisions). If a fun<span class=\"_ _0\"/>d product-based awa<span class=\"ls202 ws211\">rd is forfeite<span class=\"_ _0\"/>d, </span></span></span>the cumulative charge recog<span class=\"_ _0\"/>nised in the Gr<span class=\"ls1e0 ws1e9\">oup income stat<span class=\"_ _3\"/>ement is reversed in full.<span class=\"_ _30c\"> </span></span>Accounting policy We operate 13 (2021: 12) defined <span class=\"_ _0\"/>contribution plans an<span class=\"ls1b7 ws1d3\">d two (2021: two) funded<span class=\"ls1ee ws263\"> defi<span class=\"_ _0\"/>ned benefit plans. </span></span>Defined contribution pla<span class=\"_ _0\"/>ns We pay contributions to publicly or privately administ<span class=\"_ _0\"/>ered pens<span class=\"ls1df ws1e8\">ion plans on a manda<span class=\"_ _0\"/>tory, contractual or voluntary<span class=\"_ _0\"/> basis. We hav<span class=\"ls1bf ws2cb\">e no further </span></span>payment obligation once the contributions have<span class=\"ls1b8 ws1ce\"> bee<span class=\"_ _0\"/>n paid. Defined contribution cos<span class=\"_ _0\"/>ts are recognised as pension costs within com<span class=\"_ _0\"/><span class=\"ls216 ws0\">pensation </span></span>in the Group income statement when they are <span class=\"_ _0\"/>due. Defined benefit <span class=\"_ _0\"/>plans A defined benefit plan creates a financial obligation to provid<span class=\"_ _3\"/>e <span class=\"ls227 ws257\">fundi<span class=\"_ _0\"/>ng to the pension pl<span class=\"_ _0\"/>an to<span class=\"ls1be ws1cc\"> provide a retired employee with<span class=\"ls216 ws2cc\"> pens<span class=\"_ _0\"/>ion benefits </span></span></span>usually dependent on one or <span class=\"_ _0\"/>more factors such as age, years of <span class=\"ls1bc ws1cb\">service and compens<span class=\"_ _0\"/>ation. As with <span class=\"ls1bf ws1f9\">the vast majority of similar a<span class=\"ls1be ws0\">rrangements, </span></span></span>we ultimately un<span class=\"_ _0\"/>derwrite the risks related <span class=\"_ _0\"/>to the defined be<span class=\"ls1bd ws1f8\">nefi<span class=\"_ _0\"/>t plans. The risks to which this exposes us include:<span class=\"_ _0\"/> </span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1e0 ws1e9\">Uncertainty in benefit payment<span class=\"_ _3\"/>s: the value of our liabilities f<span class=\"_ _3\"/>or post-retirement benefits will ultimate<span class=\"_ _3\"/>ly depend on the amount<span class=\"ls251 ws29b\"> of<span class=\"_ _3\"/> benefi<span class=\"_ _3\"/>ts paid<span class=\"_ _3\"/> </span></span></span>out. This in turn will dep<span class=\"_ _3\"/>end on the level of inflation<span class=\"_ _3\"/> (for th<span class=\"ls200 ws20b\">ose benefits that are subject to some form of in<span class=\"_ _3\"/>flation protecti<span class=\"ls1d0 ws1db\">on) and how long </span></span>individuals live.  \u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1c6 ws1ef\">Volatility in asset values: we are exposed to future movements in <span class=\"ls1d3 ws1df\">the values of<span class=\"_ _3\"/> assets held in the plans to meet future benefit<span class=\"_ _3\"/><span class=\"ls1c1 ws1cd\"> payments.  </span></span></span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1d2 ws1de\">Uncertainty in cash funding: movements in<span class=\"_ _3\"/> th<span class=\"ls200 ws20b\">e values of the obligations or assets may result in us bein<span class=\"_ _3\"/>g required to provide hi<span class=\"ls203 ws231\">gher levels </span></span></span></span>of cash. The two defined benefit plans operated are the Man Group plc Pens<span class=\"ls1c5 ws1d1\">ion Fund in the UK (t<span class=\"_ _0\"/>he UK Plan) and the Man Gro<span class=\"_ _0\"/>up Pension Pla<span class=\"ls267 ws0\">n </span></span>in Switzerland (the Swiss Plan). \u2013 UK Plan  The UK Plan is operated separatel<span class=\"_ _0\"/>y from Man Group and managed <span class=\"ls1ed ws1fa\">by i<span class=\"_ _0\"/>ndependent trustees. The <span class=\"_ _0\"/>trus<span class=\"ls1e9 ws1f2\">tees are responsible for payment<span class=\"ls1b9 ws235\"> of the </span></span></span>benefits and management of the UK Plan\u2019s as<span class=\"_ _0\"/><span class=\"ls1bd ws1f8\">sets. Under UK regulations, Man Group and <span class=\"_ _0\"/>the <span class=\"ls1bb\">trustees of the UK Plan are required t<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">o agree a </span></span></span>funding strategy and contribution schedule fo<span class=\"ls1bb ws1ca\">r the UK Plan. We<span class=\"_ _0\"/> have concluded that we <span class=\"ls1e9 ws1f2\">have no requir<span class=\"_ _0\"/>ement to adjust the balance<span class=\"ls1c4 ws2cd\"> sheet to </span></span></span>recognise either a curre<span class=\"_ _0\"/>nt surplus or a mini<span class=\"ls1be ws1cc\">mum funding requirement on the <span class=\"_ _0\"/>basis that we<span class=\"ls1d3 ws1df\"> have an uncondit<span class=\"_ _3\"/>ional right to a refun<span class=\"ls1cc ws1d7\">d of a current </span></span></span>or projected future surplus at<span class=\"ls1e9 ws1f2\"> some<span class=\"_ _0\"/> point in the future.  </span>The UK Plan was closed to new members in <span class=\"ls1bc ws1cb\">M<span class=\"_ _0\"/>ay 1999 and to future accrual in May 2011.  </span>\u2013 Swiss Plan  In Switzerland, we operate a retirement <span class=\"_ _0\"/>foundation whose assets <span class=\"ls1b8 ws1ce\">are held se<span class=\"_ _0\"/>parately from Man Group. This foundation co<span class=\"_ _0\"/>vers the <span class=\"ls268 ws2ce\">majo<span class=\"_ _3\"/>rity o<span class=\"_ _3\"/>f </span></span>employees in Switzerland and prov<span class=\"ls1cb ws1d6\">ides be<span class=\"_ _0\"/>nefits on a cash balance basis. Each em<span class=\"_ _0\"/>pl<span class=\"ls1be ws1cc\">oyee has a retirement account to which the em<span class=\"_ _0\"/>p<span class=\"ls1b8 ws1c8\">loyee and </span></span></span>Man Group make contributions a<span class=\"_ _0\"/>t rates set ou<span class=\"ls1bd ws1f8\">t in the plan rules base<span class=\"_ _0\"/>d on a percentage <span class=\"ls1be ws1cc\">of salary. Every year the pe<span class=\"_ _0\"/>nsion fund co<span class=\"ls1e4 ws0\">mmission </span></span></span>(composed of employer and employee represe<span class=\"_ _0\"/>nta<span class=\"ls1e9 ws1f2\">tives) decides the level of <span class=\"ls1bb ws1ca\">interest, if any, to a<span class=\"_ _0\"/>pply to retirement accounts base<span class=\"ls1d4 ws1e1\">d on t<span class=\"_ _0\"/>heir </span></span></span>agreed policy. At retirement, an employee can ta<span class=\"_ _0\"/>ke their retireme<span class=\"ls1bd ws220\">nt account as a lump sum or have this paid as a <span class=\"_ _3\"/>pension. </span>As the Swiss Plan is essentially a defined c<span class=\"_ _0\"/>ontribution plan with guarantees, the a<span class=\"_ _0\"/>ssets <span class=\"ls2 ws1c7\">held aim to be at least as much as the<span class=\"ls227 ws257\"> total<span class=\"_ _0\"/> of the </span></span>member account balances at any point in ti<span class=\"ls1bb ws1ca\">me. Member account bala<span class=\"_ _0\"/>nces cannot reduce, but interest is only applied to <span class=\"_ _0\"/>the accoun<span class=\"ls227 ws257\">t balances </span></span>when sufficient surplus assets are availabl<span class=\"ls1bc ws1cb\">e. As suc<span class=\"_ _0\"/>h, there is no specific asset/lia<span class=\"ls1bd ws1f8\">bility matching strategy in place, <span class=\"_ _0\"/>but if <span class=\"ls1ef ws1fc\">the liabilities (the<span class=\"_ _3\"/> sum of </span></span></span>the member account bala<span class=\"_ _0\"/>nces) ever exceed the <span class=\"ls1bc ws1cb\">value of the assets, we will consider how to remove a deficit as quickly as possib<span class=\"_ _0\"/><span class=\"ls1b9 ws235\">le. The Swiss </span></span>Plan surplus is restricted by the value of<span class=\"ls1e9 ws1f2\"> the em<span class=\"_ _0\"/>ployer contribution reserve, which <span class=\"ls1bd ws1f8\">provides the asset ceil<span class=\"_ _0\"/>ing on amounts avail<span class=\"ls1d4 ws1e1\">able to Man G<span class=\"_ _0\"/>roup.<span class=\"_ _30c\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "<div class=\"t m0 hbd ffac fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:461.6109px;\">5.1. Compensation costs<span class=\"fs31 ls2 ws0\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:450.3789px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:441.25293px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:450.3789px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:441.25293px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls203 ws0\" style=\"left:0.0066986084px; bottom:425.6529px;\">Salaries <span class=\"_ _1e0\"> </span><span class=\"ffac ls1b7\">174 <span class=\"_ _68\"> </span><span class=\"ffad\">169 </span></span></div><div class=\"c w24 hb5\" style=\"left:0.0066986084px; bottom:409.11652px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">V<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:6.506569px; bottom:411.3009px;\">ariable cash compensation <span class=\"_ _1e1\"> </span><span class=\"ffac ls1b7 ws0\">321 <span class=\"_ _68\"> </span><span class=\"ffad\">266 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0066986084px; bottom:397.02734px;\">Deferred compensation: s<span class=\"_ _0\"/>hare-based payment charge  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:397.02692px;\">45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0066986084px; bottom:382.75336px;\">Deferred compensati<span class=\"_ _0\"/>on: fund product-based <span class=\"_ _0\"/>payment charge </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:382.75293px;\">72 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1f2\" style=\"left:0.0066986084px; bottom:368.4005px;\">Social security costs </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:368.40094px;\">52 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1c8\" style=\"left:0.0066986084px; bottom:354.12732px;\">Pension costs (Note 22) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:354.1269px;\">14 <span class=\"_ _79\"> </span><span class=\"ffad\">14 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0066986084px; bottom:339.54108px;\">Total compensation cos<span class=\"_ _0\"/>ts </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:339.5409px;\">678 <span class=\"_ _68\"> </span><span class=\"ffad\">596 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ff ws0\" style=\"left:0.0066986084px; bottom:310.29092px;\">Comprising: <span class=\"_ _1e3\"> </span><span class=\"ffac fc13 ls2\"> <span class=\"_ _1a5\"> </span></span><span class=\"ls2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:295.93848px;\">Fixed compensation: salaries and <span class=\"_ _0\"/>associated<span class=\"ls1c0 ws0\"> social security costs, and pension costs </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:295.9389px;\">209 <span class=\"_ _68\"> </span><span class=\"ffad\">208 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:6.506569px; bottom:281.6653px;\">Variable compensation: variable cash <span class=\"ls1cc ws1f3\">compensatio<span class=\"_ _0\"/>n, deferred compensation an<span class=\"ls2 ws240\">d ass<span class=\"_ _0\"/>ociated social security costs </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:281.66492px;\">469 <span class=\"_ _68\"> </span><span class=\"ffad\">388 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:261.69705px;\">The unamortised deferr<span class=\"_ _0\"/>ed compensation at 31 December 2022 is $<span class=\"_ _0\"/>7<span class=\"ls1e9 ws1f2\">6 million (2021: $52 million) and has a weighted average remaini<span class=\"ls1c0 ws0\">ng<span class=\"_ _0\"/> vesting </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:248.74927px;\">period of 1.5 years (2021: 1.4 years). </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:230.57504px;\">5.2. Other costs </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:219.34305px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:210.21704px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:219.34305px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:210.21704px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"c w25 hb5\" style=\"left:0.0066986084px; bottom:192.35452px;\"><div class=\"t m0 x0 hb4 y243a ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:194.53903px;\">udit, tax, legal and other professi<span class=\"_ _0\"/>onal fees <span class=\"_ _1e4\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _1c0\"> </span><span class=\"ffad\">21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:180.26492px;\">Technology and communications <span class=\"_ _1aa\"> </span><span class=\"ffac ws0\">22 <span class=\"_ _1c0\"> </span><span class=\"ffad\">22<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws0\" style=\"left:0.0066986084px; bottom:165.99133px;\">Occupancy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:165.99106px;\">18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:151.63861px;\">Temporary staff, recruitment, co<span class=\"ls1c5 ws1d1\">ns<span class=\"_ _0\"/>ultancy and managed servi<span class=\"_ _0\"/>ces<span class=\"_ _30c\"> </span></span><span class=\"ls1c5 ws1d1\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:151.63892px;\">17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls210 ws241\" style=\"left:0.0066986084px; bottom:137.36533px;\">Staff benefits<span class=\"_ _0\"/> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:137.36493px;\">14 <span class=\"_ _1c0\"> </span><span class=\"ffad\">14<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c7 ws0\" style=\"left:0.0066986084px; bottom:123.09134px;\">Insurance<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:590.1066px; bottom:123.09091px;\">7 <span class=\"_ _d3\"> </span><span class=\"ffad\">7<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:0.0066986084px; bottom:108.738495px;\">Travel and entertainment<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:590.1066px; bottom:108.73892px;\">7 <span class=\"_ _d3\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls21a ws23d\" style=\"left:0.0066986084px; bottom:94.46533px;\">Market<span class=\"_ _3\"/>ing and spon<span class=\"_ _3\"/>sorship<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:590.1066px; bottom:94.464905px;\">5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:80.191315px;\">Other cash costs, includi<span class=\"_ _0\"/>ng irrecoverable VAT<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:80.19092px;\">18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:65.52725px;\">Total other costs before de<span class=\"_ _0\"/><span class=\"ws1ce\">preciation and amortisation<span class=\"_ _30c\"> </span></span><span class=\"ws1ce\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:65.52692px;\">132 <span class=\"_ _68\"> </span><span class=\"ffad\">119<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:50.940918px;\">Depreciation of leasehold improvem<span class=\"_ _0\"/>ents and equi<span class=\"ls1bb\">pment, and amortisation o<span class=\"_ _0\"/>f other intangibles<span class=\"_ _30c\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:50.940918px;\">30 <span class=\"_ _1c0\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:36.588913px;\">Depreciation of right-of-use lease <span class=\"_ _0\"/>assets (Note 16) <span class=\"_ _1e5\"> </span><span class=\"ffac ls1b7 ws0\">17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:22.003067px;\">Total other costs<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:22.002914px;\">179 <span class=\"_ _68\"> </span><span class=\"ffad\">165<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:2.034912px;\">Auditor\u2019s remuneration, including professi<span class=\"ls1b9 ws235\">onal services, is disclosed in the A<span class=\"_ _0\"/>udi<span class=\"ls1e9 ws1f2\">t and Risk Committee report on page 97.</span></span><span class=\"ls1b9 ws235\"><span class=\"ls1e9 ws1f2\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "2022 $m 2021 $m Salaries <span class=\"_ _1e0\"> </span><span class=\"ffac ls1b7\">174 <span class=\"_ _68\"> </span><span class=\"ffad\">169 </span></span>V<span class=\"_ _30c\"> </span>ariable cash compensation <span class=\"_ _1e1\"> </span><span class=\"ffac ls1b7 ws0\">321 <span class=\"_ _68\"> </span><span class=\"ffad\">266 </span></span>Deferred compensation: s<span class=\"_ _0\"/>hare-based payment charge  45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span>Deferred compensati<span class=\"_ _0\"/>on: fund product-based <span class=\"_ _0\"/>payment charge 72 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span>Social security costs 52 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span>Pension costs (Note 22) 14 <span class=\"_ _79\"> </span><span class=\"ffad\">14 </span>Total compensation cos<span class=\"_ _0\"/>ts 678 <span class=\"_ _68\"> </span><span class=\"ffad\">596 </span>Comprising: <span class=\"_ _1e3\"> </span><span class=\"ffac fc13 ls2\"> <span class=\"_ _1a5\"> </span></span><span class=\"ls2\"> </span>Fixed compensation: salaries and <span class=\"_ _0\"/>associated<span class=\"ls1c0 ws0\"> social security costs, and pension costs </span>209 <span class=\"_ _68\"> </span><span class=\"ffad\">208 </span>Variable compensation: variable cash <span class=\"ls1cc ws1f3\">compensatio<span class=\"_ _0\"/>n, deferred compensation an<span class=\"ls2 ws240\">d ass<span class=\"_ _0\"/>ociated social security costs </span></span>469 <span class=\"_ _68\"> </span><span class=\"ffad\">388 </span>The unamortised deferr<span class=\"_ _0\"/>ed compensation at 31 December 2022 is $<span class=\"_ _0\"/>7<span class=\"ls1e9 ws1f2\">6 million (2021: $52 million) and has a weighted average remaini<span class=\"ls1c0 ws0\">ng<span class=\"_ _0\"/> vesting </span></span>period of 1.5 years (2021: 1.4 years).<div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1df ws1eb\" style=\"left:0.0066986084px; bottom:159.96854px;\">Defined contribution plans<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:147.02075px;\">Defined contribution plan costs totalled $13 million for the<span class=\"_ _0\"/> year to 31 December 2022 (2021: $12 million).<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1e3 ws2cf\" style=\"left:0.0066986084px; bottom:128.76874px;\">Defined benefit plan<span class=\"_ _0\"/>s </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:115.82095px;\">At 31 December 2022, the UK Plan com<span class=\"_ _0\"/>prised 90% (31 December 2<span class=\"ls1bb ws21e\">021: 94%) of our total defined benefit pension obligations. </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:99.36267px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:90.236664px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:99.36267px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:90.236664px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:74.636536px;\">Present value of funded obligations <span class=\"_ _269\"> </span><span class=\"ffac ls1c2\">(272) <span class=\"_ _6b\"> </span></span>(444) </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:60.284546px;\">Fair value of plan assets <span class=\"_ _26a\"> </span><span class=\"ffac ls1b7 ws0\">294 <span class=\"_ _68\"> </span><span class=\"ffad\">473 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws0\" style=\"left:0.0066986084px; bottom:45.6987px;\">Surplus </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:45.698547px;\">22 <span class=\"_ _79\"> </span><span class=\"ffad\">29 </span></div><div class=\"c w45 hb5\" style=\"left:0.0066986084px; bottom:29.240143px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:6.506569px; bottom:31.42453px;\">mount not recognised due to asset ceiling (Swiss Plan) <span class=\"_ _1f4\"> </span><span class=\"ffac ls232 ws267\">\u2013  <span class=\"_ _1c0\"> </span></span><span class=\"ls1bd ws0\">(2) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c4 ws1d0\" style=\"left:0.0066986084px; bottom:16.760895px;\">Net pension asse<span class=\"_ _0\"/>t </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:16.760529px;\">22 <span class=\"_ _79\"> </span><span class=\"ffad\">27 </span></div>22. Pension <span class=\"ffad ls269 ws0\">continued </span>Impact on the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls1cb ws1d6\">roup finan<span class=\"_ _0\"/>cial statements </span>Changes in the pr<span class=\"_ _0\"/>esent value of the defined benefi<span class=\"_ _0\"/>t obligatio<span class=\"ls2 ws1c7\">ns and the fair value of the p<span class=\"_ _0\"/>lan assets are as follows: </span>$m 2022  <span class=\"ffad ws0\">2021 </span>Assets Liabilities Asset ceiling adjustment Net pension asset/(liability)  Assets <span class=\"_ _22f\"/>Liabilities<span class=\"_ _3\"/> Asset ceiling adjustment Net pension asset/(liability) A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _ae\"> </span><span class=\"ffac fc1a ls1b7 ws0\">473 <span class=\"_ _164\"> </span><span class=\"ls1c2\">(444) <span class=\"_ _49\"> </span><span class=\"fc2 ls1ca\">(2) <span class=\"_ _d1\"> </span></span></span>27 <span class=\"_ _9\"> </span></span><span class=\"ls201 ws2d5\"> 492 <span class=\"_ _2c\"/>(490) <span class=\"_ _e8\"> </span>\u2013 <span class=\"_ _98\"> </span>2 </span>A<span class=\"_ _30c\"> </span>mounts recognised in profi<span class=\"_ _0\"/>t and loss: <span class=\"_ _84\"> </span><span class=\"ffac fc1a ls1c0 ws0\">  <span class=\"_ _77\"> </span>  <span class=\"_ _e5\"> </span><span class=\"ls2\"> <span class=\"_ _93\"> </span></span>  <span class=\"_ _1\"> </span></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2ff\"/> <span class=\"_ _2ff\"/> <span class=\"_ _2ff\"/> <span class=\"_ _14d\"> </span><span class=\"_ _2ff\"/> </span>Current service cost to employer \u2013 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _b2\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _95\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 <span class=\"_ _2a\"/>(2) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _119\"> </span>(2) </span></span>Interest income/(cost) 8 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(8) <span class=\"_ _72\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _b8\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1fd ws2d7\"> 6 <span class=\"_ _2c\"/>(6) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _e8\"> </span>\u2013 </span></span></span>Foreign exchange movements (49) <span class=\"_ _9b\"> </span><span class=\"ls1b7\">46 <span class=\"_ _64\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _10\"> </span><span class=\"fc2 ls1ca\">(3)<span class=\"_ _0\"/> <span class=\"_ _95\"/><span class=\"ffad ls1fd ws2d8\"> (5) 5 <span class=\"_ _1f5\"> </span>\u2013 <span class=\"_ _e9\"> </span>\u2013 </span></span></span></span>A<span class=\"_ _30c\"> </span>mounts recognised in other comprehensive income: Remeasurements due to:<span class=\"_ _0\"/> \u2013 changes in financial assum<span class=\"_ _0\"/>ptions \u2013 <span class=\"_ _bd\"> </span><span class=\"ls1b7\">124 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1b7\">124 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1c9 ws2d9\"> \u2013 <span class=\"_ _22b\"/>36 <span class=\"_ _0\"/>\u2013 <span class=\"_ _a\"> </span>36 </span></span>\u2013 changes in demograp<span class=\"_ _0\"/>hic assumptions \u2013 <span class=\"_ _d1\"> </span><span class=\"ls1b7\">3 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _12\"> </span><span class=\"ls1b7\">3 <span class=\"_ _4\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 <span class=\"_ _2a\"/>(6) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _119\"> </span>(6) </span></span>\u2013 experience adju<span class=\"_ _0\"/>stments \u2013 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _b2\"> </span><span class=\"fc2 ls1ca\">(3) <span class=\"_ _95\"/><span class=\"ffad ls214 ws2da\"> \u2013 <span class=\"_ _3\"/>2 \u2013 <span class=\"_ _14c\"> </span>2 </span></span>\u2013 actual return on<span class=\"_ _0\"/> plan assets less interest on plan assets  (128) <span class=\"_ _3e\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _64\"> </span>\u2013 <span class=\"_ _5e\"> </span></span>(128) <span class=\"_ _8\"/><span class=\"ffad fc2 ls1c1 ws2db\"> (8) <span class=\"_ _0\"/>\u2013 <span class=\"_ _1f5\"> </span>\u2013 <span class=\"_ _14d\"> </span>(8) </span>\u2013 adjustment due to<span class=\"_ _3\"/> change in asset ceiling \u2013 <span class=\"_ _1f\"> </span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">2 <span class=\"_ _12\"> </span>2 <span class=\"_ _9\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 \u2013 <span class=\"_ _22c\"/>(2) <span class=\"_ _28\"> </span>(2) </span></span>Employer contributions (i<span class=\"_ _0\"/>ncluding plan funding)<span class=\"_ _0\"/> 1 <span class=\"_ _1f\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _64\"> </span>\u2013 <span class=\"_ _12\"> </span></span>1 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls214 ws2dc\"> 5 <span class=\"_ _0\"/>\u2013 <span class=\"_ _0\"/>\u2013 <span class=\"_ _14d\"> </span>5 </span>Employee contributions 1 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _b8\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1fd ws2d7\"> 1 <span class=\"_ _2c\"/>(1) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _e8\"> </span>\u2013 </span></span></span>Benefit payments (12) <span class=\"_ _9b\"> </span><span class=\"ls1b7\">12 <span class=\"_ _64\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1e4 ws2dd\"> (18)<span class=\"_ _0\"/> 18 <span class=\"_ _14d\"> </span>\u2013 <span class=\"_ _36\"> </span>\u2013 </span></span></span>A<span class=\"_ _30c\"> </span>t end of the year  <span class=\"_ _8c\"> </span><span class=\"fc1a ls1b7 ws0\">294 <span class=\"_ _164\"> </span><span class=\"fc2 ls1c2\">(272) <span class=\"_ _72\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _77\"> </span></span>22 <span class=\"_ _9\"> </span></span><span class=\"ffad ls1c0 ws2de\"> 473 <span class=\"_ _2c\"/>(444) <span class=\"_ _34\"> </span>(2) <span class=\"_ _e9\"> </span>27 </span>The allowance for the estimated cost of remo<span class=\"ls1c9 ws1d5\">ving Guaranteed Minimum Pension inequalitie</span>s in the UK Plan of $1 million at<span class=\"_ _3\"/> 31 Dec<span class=\"ls201 ws20e\">ember 2022 </span>is unchanged from 31 Decem<span class=\"_ _0\"/>ber 2021. No cash contributions were paid to the UK <span class=\"_ _0\"/>plan in 2022 (2021: $3 million). Actuarial assu<span class=\"_ _0\"/>mptions used The most significant actuarial assu<span class=\"_ _0\"/><span class=\"ls1ba ws1c9\">mptions used in<span class=\"_ _3\"/> the valuations <span class=\"ls1e9 ws297\">of the two plans are as <span class=\"_ _3\"/>follows: </span></span> <span class=\"_ _26b\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _42\"> </span> <span class=\"_ _6e\"> </span>Swiss Plan </span>2022  % p.a. 2021  % p.a. 2022  % p.a. 2021 % p.a. Discount rate <span class=\"_ _209\"> </span><span class=\"ffac fc1a ls1b7 ws0\">4.8 <span class=\"_ _5c\"> </span></span><span class=\"ls1b7 ws2df\">1.9  <span class=\"_ _1f\"> </span><span class=\"ffac fc1a ws0\">2.2 <span class=\"_ _5c\"> </span></span><span class=\"ws0\">0.4 </span></span>Price inflation <span class=\"_ _209\"> </span><span class=\"ffac fc1a ls1b7 ws0\">3.3 <span class=\"_ _5c\"> </span></span><span class=\"ls1b7 ws2df\">3.4  <span class=\"_ _1f\"> </span><span class=\"ffac fc1a ws0\">1.2 <span class=\"_ _5c\"> </span></span><span class=\"ws0\">1.0 </span></span>Future salary increases \u2013 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ls1b7 ws2df\">3.4  <span class=\"_ _d1\"> </span></span><span class=\"ls1b7\">1.2 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">1.0 </span></span>Pension payment increases 3.7 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ws2df\">3.8  <span class=\"_ _b8\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2\">\u2013 </span></span>Deferred pensions increases 5.0 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ws2df\">5.0  <span class=\"_ _b8\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2\">\u2013 </span></span>Interest cred<span class=\"_ _3\"/>iting rate  \u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2 ws2e1\">\u2013  <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">2.2 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">0.4 </span></span>Social security increases \u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2 ws2e1\">\u2013  <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">1.0 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">1.0 </span></span>Illustrative life expectancy assumptions are set o<span class=\"_ _0\"/>ut in the table below.  <span class=\"_ _26c\"> </span><span class=\"ffac ls26d ws2e2\">UK Plan </span>Swiss Plan Years <span class=\"_ _266\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _4b\"> </span><span class=\"ffad\">2021 </span></span>2022 <span class=\"_ _4b\"> </span><span class=\"ffad\">20<span class=\"_ _0\"/>21 </span>Life expectancy of male aged 60 at<span class=\"_ _0\"/> year end <span class=\"_ _26d\"> </span><span class=\"ffac fc1a ws0\">26.9 <span class=\"_ _6a\"> </span></span><span class=\"ws2e3\">27.1  <span class=\"_ _135\"> </span><span class=\"ffac fc1a ws0\">27.7 <span class=\"_ _c0\"> </span></span><span class=\"ws0\">27.6 </span></span>Life expectancy of male aged 60 in 20 years <span class=\"_ _220\"> </span><span class=\"ffac fc1a ws0\">28.4 <span class=\"_ _c0\"> </span></span><span class=\"ws2e3\">28.6  <span class=\"_ _5f\"> </span><span class=\"ffac fc1a ws0\">30.1 <span class=\"_ _c0\"> </span></span><span class=\"ws0\">30.0 </span></span>Life expectancy of female age<span class=\"_ _0\"/>d 60 at year end 29.7 <span class=\"_ _6a\"> </span><span class=\"ffad fc2 ws2e3\">29.5  <span class=\"_ _135\"> </span></span>29.6 <span class=\"_ _c0\"> </span><span class=\"ffad fc2\">29.4 </span>Life expectancy of female age<span class=\"_ _0\"/>d 60 in 20 years 31.1 <span class=\"_ _6a\"> </span><span class=\"ffad fc2 ws2e3\">30.8  <span class=\"_ _135\"> </span></span>31.6 <span class=\"_ _c0\"> </span><span class=\"ffad fc2\">31.5 </span>The duration of a pensio<span class=\"_ _0\"/>n plan is the average term over which th<span class=\"ls2 ws1c7\">e plan\u2019s benefits are e<span class=\"_ _0\"/>xpected to fall due, weighted by the pre<span class=\"ls1cb ws1d6\">sent value o<span class=\"_ _0\"/>f each </span></span>expected benefit <span class=\"_ _0\"/>payment. The duration of the <span class=\"ls1bf ws1f9\">UK and Swiss Plans is approximately 1<span class=\"_ _0\"/>3 years. </span>Sensitivity analysis<span class=\"_ _0\"/> The table below illustrates the impa<span class=\"_ _0\"/>ct on the assessed value of the benefit obligations<span class=\"ls1b8 ws1ce\"> fr<span class=\"_ _0\"/>om changing the most sensitive actuar<span class=\"ls26e ws2e4\">ial assumptions </span></span>in isolation. The increase in the range of <span class=\"ls1ee ws1fb\">possible <span class=\"_ _0\"/>discount and inflation rate<span class=\"_ _0\"/> assump<span class=\"ls1e9 ws1f2\">tions considered in the analysis compared<span class=\"ls201 ws20e\"> with the prior year </span></span></span>reflects recent heightened volat<span class=\"_ _3\"/>ility in interest rates and inf<span class=\"_ _3\"/>lat<span class=\"ls214 ws23a\">ion. The calcu<span class=\"_ _3\"/>lations have been <span class=\"_ _3\"/>carried out using the same <span class=\"_ _3\"/>me<span class=\"ls1ed ws1fa\">thod and da<span class=\"_ _0\"/>ta as our </span></span>pension figu<span class=\"_ _3\"/>res. A combination of changes in<span class=\"_ _3\"/> a<span class=\"ls1cc ws1f3\">ssumptions could produce a di<span class=\"_ _0\"/>fferent result.  </span>Increase in obligatio<span class=\"_ _0\"/>n at 31 December 2022 $m<span class=\"ffad ls2\"> <span class=\"_ _26e\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _a5\"> </span>Swiss Plan </span></span>Discount rate decreased by 0.5%<span class=\"_ _0\"/> p.a. <span class=\"_ _26f\"> </span><span class=\"ffac ls1b7 ws0\">16 <span class=\"_ _b8\"> </span>2 </span>Inflation rate i<span class=\"_ _0\"/>ncreased by 0.5% p.a. <span class=\"_ _266\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _b8\"> </span>1 </span>One year increase in assumed life expectancy 9 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls22e ws262\" style=\"left:0.0066986084px; bottom:515.72876px;\">22. Pension <span class=\"ffad ls269 ws0\">continued<span class=\"_ _30c\"> </span></span><span class=\"ffad ls269 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b9 ws2e8\" style=\"left:0.0066986084px; bottom:497.0088px;\">Pension asset investments<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:483.98322px;\">The assets held by the <span class=\"_ _0\"/>two plans at 31 December 2022 are as follows: </div><div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:467.60278px;\"> <span class=\"_ _270\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _5d\"> </span> <span class=\"_ _72\"> </span>Swiss Plan<span class=\"_ _30c\"> </span></span><span class=\"ffac ls21f ws244\"> </span></div><div class=\"t m0 h2a ffad fse fc2 sc0 ls7a ws0\" style=\"left:0.0066986084px; bottom:453.95282px;\">$m <span class=\"_ _271\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _40\"> </span></span><span class=\"ws5a\">2021  <span class=\"_ _3\"/> <span class=\"_ _4b\"> </span><span class=\"ffac ls129 ws0\">2022 <span class=\"_ _4b\"> </span></span>2021 </span><span class=\"ws5a\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cf ws1da\" style=\"left:0.0066986084px; bottom:438.27478px;\">Fund investme<span class=\"_ _0\"/>nts <span class=\"_ _136\"> </span><span class=\"ffac ls1b7 ws0\">90 <span class=\"_ _40\"> </span><span class=\"ffad\">162 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span>2 <span class=\"_ _d3\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ba ws1c9\" style=\"left:0.0066986084px; bottom:423.9228px;\">Liability-driven investmen<span class=\"_ _3\"/>ts (LDI) <span class=\"_ _272\"> </span><span class=\"ffac ls1b7 ws0\">77 <span class=\"_ _1e\"> </span><span class=\"ffad\">104 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ls1c7\"><span class=\"ffad\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e8 ws0\" style=\"left:0.0066986084px; bottom:409.64923px;\">Bonds<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:456.17032px; bottom:409.6488px;\">66 <span class=\"_ _1e\"> </span><span class=\"ffad\">109 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _f1\"> </span></span></span>12 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1f0 ws22f\" style=\"left:0.0066986084px; bottom:395.37518px;\">Index-linked gove<span class=\"_ _0\"/>rnment bonds<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:456.17032px; bottom:395.37482px;\">21 <span class=\"_ _74\"> </span><span class=\"ffad\">45 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _12c\"> </span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws0\" style=\"left:0.0066986084px; bottom:381.02234px;\">Equities<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:463.81238px; bottom:381.02277px;\">\u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">9 <span class=\"_ _1c0\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws0\" style=\"left:0.0066986084px; bottom:366.7492px;\">Property<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:463.81238px; bottom:366.74878px;\">\u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">2 <span class=\"_ _d3\"> </span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws0\" style=\"left:0.0066986084px; bottom:352.47522px;\">Cash<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:456.17032px; bottom:352.4748px;\">12 <span class=\"_ _74\"> </span><span class=\"ffad\">23 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _12\"> </span></span></span>2 <span class=\"_ _12c\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls20d ws0\" style=\"left:0.0066986084px; bottom:338.12238px;\">Other<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:463.81238px; bottom:338.1228px;\">\u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">1 <span class=\"_ _d3\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:323.53693px;\">Total assets<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:450.18826px; bottom:323.5368px;\">266 <span class=\"_ _1e\"> </span><span class=\"ffad\">443 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _f1\"> </span></span></span>28 <span class=\"_ _1c0\"> </span><span class=\"ffad\">30<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:303.5688px;\">The UK Plan investment strategy is set by <span class=\"_ _0\"/>the trustees. The curre<span class=\"ls1b9 ws235\">nt strategy is broa<span class=\"_ _0\"/>dly split in<span class=\"ls1e9 ws1f2\">to growth and matching portfoli<span class=\"ls201 ws20e\">os. The growth<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b9 ws235\"><span class=\"ls1e9 ws1f2\"><span class=\"ls201 ws20e\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0066986084px; bottom:290.62097px;\">portfolio is invested in diversified<span class=\"_ _3\"/> growth funds and Man Divers<span class=\"ls214 ws218\">ified Risk Premia. The matc<span class=\"_ _3\"/>hing portfolio is invested primarily<span class=\"ls1c8 ws1d4\"> in government and<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls1c8 ws1d4\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:277.5954px;\">corporate bonds (the latter throug<span class=\"_ _0\"/>h absolute <span class=\"ls1bb ws1ca\">return bonds holdings), and LDI funds. The<span class=\"_ _0\"/> <span class=\"ls1c8 ws1d4\">UK Plan investment strategy hedges arou<span class=\"ls1cc ws1d7\">nd 100% of the<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1c8 ws1d4\"><span class=\"ls1cc ws1d7\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:264.64764px;\">movement in the \u2018technical provisions\u2019 <span class=\"_ _0\"/>funding measure (as opposed to the IAS 19 ac<span class=\"_ _0\"/>counting measure) for both interest rate and<span class=\"ls1ef ws1fc\"> inflation<span class=\"_ _30c\"> </span></span><span class=\"ls1ef ws1fc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:251.62201px;\">expectation changes.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws24a\" style=\"left:0.0066986084px; bottom:233.44781px;\">Part of the in<span class=\"_ _3\"/>vestment objective of th<span class=\"_ _3\"/>e UK <span class=\"ls1bb ws1ca\">Plan is to minimise fluctuations in the UK<span class=\"ls1e9 ws1f2\"> Pla<span class=\"_ _0\"/>n\u2019s funding levels due to changes in t<span class=\"ls1e4 ws2e9\">he value of the liabilities.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws1f2\"><span class=\"ls1e4 ws2e9\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0066986084px; bottom:220.42224px;\">This is primarily achieved using the LDI fu<span class=\"_ _3\"/>nds, which aim to hedg<span class=\"ls1c9 ws1d5\">e movements in the pension liability due to changes in int<span class=\"_ _3\"/>eres<span class=\"ls1ec ws1f7\">t rate and inf<span class=\"_ _3\"/>lation<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c9 ws1d5\"><span class=\"ls1ec ws1f7\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:207.3966px;\">expectations. LDI primarily involves the use o<span class=\"_ _0\"/>f government bonds <span class=\"ls1e9 ws1f2\">(including repurchase agreements</span>) and derivatives such <span class=\"_ _0\"/>as inte<span class=\"ls1cc ws1f3\">rest rate and<span class=\"_ _30c\"> </span></span><span class=\"ls1cc ws1f3\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0066986084px; bottom:194.44885px;\">inflation swaps. There are no a<span class=\"_ _0\"/>nnuities or <span class=\"ls1e9 ws1f2\">longevity swaps. These instruments are typi<span class=\"ls1c9 ws1d5\">cally priced and collateralised daily by <span class=\"ls1b9 ws235\">the UK Plan\u2019s LDI<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1c9 ws1d5\"><span class=\"ls1b9 ws235\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws2ea\" style=\"left:0.0066986084px; bottom:181.42322px;\">manager and/or central clearing hou<span class=\"_ _3\"/>ses. Given that the purp<span class=\"_ _3\"/>ose of<span class=\"ls214 ws218\"> LDI is to hedge corresponding liab<span class=\"_ _3\"/>ility exposures, the main r<span class=\"ls1ff ws28d\">isk is that<span class=\"_ _3\"/> the<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls1ff ws28d\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ef ws1fc\" style=\"left:0.0066986084px; bottom:168.39764px;\">investments held move differently to t<span class=\"_ _3\"/>he liability exposures. This <span class=\"ls214 ws218\">risk<span class=\"_ _3\"/> is managed by the trustees, their advisers and the UK P<span class=\"ls1c2 ws219\">lan\u2019s LDI manager,<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls1c2 ws219\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:155.44983px;\">who regularly assess the position.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:0.0066986084px; bottom:137.19781px;\">During September and October 2022, a large in<span class=\"ls1d2 ws1de\">crease and subseq<span class=\"_ _3\"/>uent volatility in real <span class=\"ls1ef ws1fc\">gilt yields led<span class=\"_ _3\"/> to many LDI funds calling<span class=\"ls1bd ws1f8\"> for collateral at short<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1d2 ws1de\"><span class=\"ls1ef ws1fc\"><span class=\"ls1bd ws1f8\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:124.25006px;\">notice. There was limited impact on the UK Pl<span class=\"_ _0\"/><span class=\"ls1fe ws207\">an other th<span class=\"_ _3\"/>an a sharp fall in fund valu<span class=\"_ _3\"/>es<span class=\"ls1b7 ws1d3\"> due to the high level<span class=\"_ _0\"/> of hedging (i.e. m<span class=\"ls1e0 ws1e9\">atching the fall in<span class=\"_ _3\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:0.0066986084px; bottom:111.22443px;\">liabilities). The UK Plan\u2019s in<span class=\"ls1b7 ws1d3\">vestments were rebalanced regularly, and the targ<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">et hedging level of 100% of interest rates a<span class=\"_ _0\"/>nd i<span class=\"ls1f0 ws22f\">nflation was preserved<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1c0 ws0\"><span class=\"ls1f0 ws22f\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0066986084px; bottom:98.19885px;\">throughout the period, with <span class=\"_ _0\"/>the <span class=\"ls1c1 ws1cd\">funding level volatility <span class=\"ls2 ws1c7\">relatively muted as a result. At 31 Decem<span class=\"_ _0\"/>ber 2022, the UK Plan\u2019s hedgi<span class=\"ls1ca ws1dc\">ng assets conti<span class=\"_ _0\"/>nue to<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c1 ws1cd\"><span class=\"ls2 ws1c7\"><span class=\"ls1ca ws1dc\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0066986084px; bottom:85.2511px;\">hedge around 100% of interest rates and in<span class=\"ls1c6 ws1ef\">flation<span class=\"_ _3\"/> on the technical provisions basis. The level of leverage ut<span class=\"_ _3\"/>ilised was in line<span class=\"ls1cc ws1f3\"> with regulatory<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1cc ws1f3\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d2 ws1de\" style=\"left:0.0066986084px; bottom:72.225464px;\">requirements, with the LDI <span class=\"_ _3\"/><span class=\"ls201 ws20e\">funds themselves running a lower th<span class=\"ls1c0 ws0\">an targ<span class=\"_ _0\"/>et level of leverage. The UK Plan has sources of cash from<span class=\"ls1c6 ws1d2\"> the collateral<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls201 ws20e\"><span class=\"ls1c0 ws0\"><span class=\"ls1c6 ws1d2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:59.19989px;\">waterfall, trustee bank account,<span class=\"_ _0\"/> and access to daily-dea<span class=\"ls1e9 ws1f2\">ling funds should further collate<span class=\"_ _0\"/>ral calls be made. </span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:41.025665px;\">The government bond assets a<span class=\"_ _0\"/>nd diversified gr<span class=\"ls1c0 ws0\">owth funds have prices quoted in active <span class=\"ls1cb ws1d6\">marke<span class=\"_ _0\"/>ts and the absolute return bonds, LDI<span class=\"ls271 ws2eb\"> and Man<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1cb ws1d6\"><span class=\"ls271 ws2eb\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:28.000092px;\">Diversified Risk Premia are primarily unquoted. At 31 Decem<span class=\"_ _0\"/>ber 2022,<span class=\"ls1b8 ws1ce\"> around 33% of the UK Pla<span class=\"_ _0\"/>n assets relate to those with quot<span class=\"ls213 ws22f\">ed prices a<span class=\"_ _3\"/>nd<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls213 ws22f\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:15.052277px;\">67% with unquoted prices (2021: around 35% qu<span class=\"ls1bd ws1f8\">o<span class=\"_ _0\"/>ted and 65% unquoted). The UK Pl<span class=\"_ _0\"/>an does </span>not invest directly in property occupied <span class=\"ls1e3 ws2cf\">by Man<span class=\"_ _30c\"> </span></span><span class=\"ls1e3 ws2cf\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:2.026703px;\">Group or our shares.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "5.2. Other costs 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>udit, tax, legal and other professi<span class=\"_ _0\"/>onal fees <span class=\"_ _1e4\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _1c0\"> </span><span class=\"ffad\">21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Technology and communications <span class=\"_ _1aa\"> </span><span class=\"ffac ws0\">22 <span class=\"_ _1c0\"> </span><span class=\"ffad\">22<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span>Occupancy<span class=\"_ _30c\"> </span> 18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Temporary staff, recruitment, co<span class=\"ls1c5 ws1d1\">ns<span class=\"_ _0\"/>ultancy and managed servi<span class=\"_ _0\"/>ces<span class=\"_ _30c\"> </span></span><span class=\"ls1c5 ws1d1\"> </span>17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Staff benefits<span class=\"_ _0\"/> 14 <span class=\"_ _1c0\"> </span><span class=\"ffad\">14<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Insurance<span class=\"_ _30c\"> </span> 7 <span class=\"_ _d3\"> </span><span class=\"ffad\">7<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Travel and entertainment<span class=\"_ _30c\"> </span> 7 <span class=\"_ _d3\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Market<span class=\"_ _3\"/>ing and spon<span class=\"_ _3\"/>sorship<span class=\"_ _30c\"> </span> 5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other cash costs, includi<span class=\"_ _0\"/>ng irrecoverable VAT<span class=\"_ _30c\"> </span> 18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Total other costs before de<span class=\"_ _0\"/><span class=\"ws1ce\">preciation and amortisation<span class=\"_ _30c\"> </span></span><span class=\"ws1ce\"> </span>132 <span class=\"_ _68\"> </span><span class=\"ffad\">119<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Depreciation of leasehold improvem<span class=\"_ _0\"/>ents and equi<span class=\"ls1bb\">pment, and amortisation o<span class=\"_ _0\"/>f other intangibles<span class=\"_ _30c\"> </span></span>30 <span class=\"_ _1c0\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Depreciation of right-of-use lease <span class=\"_ _0\"/>assets (Note 16) <span class=\"_ _1e5\"> </span><span class=\"ffac ls1b7 ws0\">17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Total other costs<span class=\"_ _30c\"> </span> 179 <span class=\"_ _68\"> </span><span class=\"ffad\">165<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Auditor\u2019s remuneration, including professi<span class=\"ls1b9 ws235\">onal services, is disclosed in the A<span class=\"_ _0\"/>udi<span class=\"ls1e9 ws1f2\">t and Risk Committee report on page 97.</span></span><span class=\"ls1b9 ws235\"><span class=\"ls1e9 ws1f2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>udit, tax, legal and other professi<span class=\"_ _0\"/>onal fees <span class=\"_ _1e4\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _1c0\"> </span><span class=\"ffad\">21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Technology and communications <span class=\"_ _1aa\"> </span><span class=\"ffac ws0\">22 <span class=\"_ _1c0\"> </span><span class=\"ffad\">22<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span>Occupancy<span class=\"_ _30c\"> </span> 18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Temporary staff, recruitment, co<span class=\"ls1c5 ws1d1\">ns<span class=\"_ _0\"/>ultancy and managed servi<span class=\"_ _0\"/>ces<span class=\"_ _30c\"> </span></span><span class=\"ls1c5 ws1d1\"> </span>17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Staff benefits<span class=\"_ _0\"/> 14 <span class=\"_ _1c0\"> </span><span class=\"ffad\">14<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Insurance<span class=\"_ _30c\"> </span> 7 <span class=\"_ _d3\"> </span><span class=\"ffad\">7<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Travel and entertainment<span class=\"_ _30c\"> </span> 7 <span class=\"_ _d3\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Market<span class=\"_ _3\"/>ing and spon<span class=\"_ _3\"/>sorship<span class=\"_ _30c\"> </span> 5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other cash costs, includi<span class=\"_ _0\"/>ng irrecoverable VAT<span class=\"_ _30c\"> </span> 18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Total other costs before de<span class=\"_ _0\"/><span class=\"ws1ce\">preciation and amortisation<span class=\"_ _30c\"> </span></span><span class=\"ws1ce\"> </span>132 <span class=\"_ _68\"> </span><span class=\"ffad\">119<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Depreciation of leasehold improvem<span class=\"_ _0\"/>ents and equi<span class=\"ls1bb\">pment, and amortisation o<span class=\"_ _0\"/>f other intangibles<span class=\"_ _30c\"> </span></span>30 <span class=\"_ _1c0\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Depreciation of right-of-use lease <span class=\"_ _0\"/>assets (Note 16) <span class=\"_ _1e5\"> </span><span class=\"ffac ls1b7 ws0\">17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Total other costs<span class=\"_ _30c\"> </span> 179 <span class=\"_ _68\"> </span><span class=\"ffad\">165<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>A<span class=\"_ _30c\"> </span>udit, tax, legal and other professi<span class=\"_ _0\"/>onal fees <span class=\"_ _1e4\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _1c0\"> </span><span class=\"ffad\">21<span class=\"_ _30c\"> </span></span></span>Technology and communications <span class=\"_ _1aa\"> </span><span class=\"ffac ws0\">22 <span class=\"_ _1c0\"> </span><span class=\"ffad\">22<span class=\"_ _30c\"> </span></span></span>Occupancy<span class=\"_ _30c\"> </span>18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span>Temporary staff, recruitment, co<span class=\"ls1c5 ws1d1\">ns<span class=\"_ _0\"/>ultancy and managed servi<span class=\"_ _0\"/>ces<span class=\"_ _30c\"> </span></span>17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span>Staff benefits<span class=\"_ _0\"/> 14 <span class=\"_ _1c0\"> </span><span class=\"ffad\">14<span class=\"_ _30c\"> </span></span>Insurance<span class=\"_ _30c\"> </span>7 <span class=\"_ _d3\"> </span><span class=\"ffad\">7<span class=\"_ _30c\"> </span></span>Travel and entertainment<span class=\"_ _30c\"> </span>7 <span class=\"_ _d3\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span>Market<span class=\"_ _3\"/>ing and spon<span class=\"_ _3\"/>sorship<span class=\"_ _30c\"> </span>5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4<span class=\"_ _30c\"> </span></span>Other cash costs, includi<span class=\"_ _0\"/>ng irrecoverable VAT<span class=\"_ _30c\"> </span>18 <span class=\"_ _1c0\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span>Total other costs before de<span class=\"_ _0\"/><span class=\"ws1ce\">preciation and amortisation<span class=\"_ _30c\"> </span></span>132 <span class=\"_ _68\"> </span><span class=\"ffad\">119<span class=\"_ _30c\"> </span></span>Depreciation of leasehold improvem<span class=\"_ _0\"/>ents and equi<span class=\"ls1bb\">pment, and amortisation o<span class=\"_ _0\"/>f other intangibles<span class=\"_ _30c\"> </span></span>30 <span class=\"_ _1c0\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span>Depreciation of right-of-use lease <span class=\"_ _0\"/>assets (Note 16) <span class=\"_ _1e5\"> </span><span class=\"ffac ls1b7 ws0\">17 <span class=\"_ _1c0\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span></span>Total other costs<span class=\"_ _30c\"> </span>179 <span class=\"_ _68\"> </span><span class=\"ffad\">165<span class=\"_ _30c\"> </span></span>Auditor\u2019s remuneration, including professi<span class=\"ls1b9 ws235\">onal services, is disclosed in the A<span class=\"_ _0\"/>udi<span class=\"ls1e9 ws1f2\">t and Risk Committee report on page 97.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0026168823px; bottom:136.2201px;\">Average headc<span class=\"_ _0\"/>ount </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:123.19452px;\">The table below details average headco<span class=\"ls1cf ws1da\">unt by<span class=\"_ _0\"/> function, includin<span class=\"_ _0\"/>g directors, <span class=\"ls1bb ws1ca\">employees, partners and c<span class=\"_ _0\"/>ontractors. </span></span></div><div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:533.8265px; bottom:106.81409px;\"> <span class=\"_ _68\"> </span><span class=\"ffac ls7a ws5a\">2022  <span class=\"_ _1e\"> </span></span><span class=\"ls129\">2<span class=\"_ _0\"/>021 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:91.13611px;\">Investment management <span class=\"_ _1e6\"> </span><span class=\"ffac ws0\">427 <span class=\"_ _68\"> </span><span class=\"ffad\">388 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:76.78412px;\">Sales and marketing <span class=\"_ _1e7\"> </span><span class=\"ffac ls1b7 ws0\">238 <span class=\"_ _68\"> </span><span class=\"ffad\">218 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:62.510498px;\">Technology and infrastructure<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:133.24313px; bottom:65.78607px;\">1</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:137.0065px; bottom:62.51007px;\"> <span class=\"_ _1e8\"> </span><span class=\"ffac ls1b7\">930 <span class=\"_ _68\"> </span><span class=\"ffad\">847 </span></span></div><div class=\"c w26 hb5\" style=\"left:0.0026168823px; bottom:45.739685px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cd ws243\" style=\"left:7.633362px; bottom:47.924072px;\">verage headcount <span class=\"_ _1e9\"> </span><span class=\"ffac ls1b7 ws0\">1,595 <span class=\"_ _58\"> </span><span class=\"ffad\">1,453 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:33.26007px;\">Headcount at 31 December<span class=\"_ _0\"/> <span class=\"_ _1ea\"> </span><span class=\"ffac ls1b7 ws0\">1,655 <span class=\"_ _58\"> </span><span class=\"ffad\">1,498 </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls21e ws0\" style=\"left:0.0026168823px; bottom:12.512085px;\">Note: </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls21f ws244\" style=\"left:0.0026168823px; bottom:1.5140991px;\">1 <span class=\"_ _2b\"> </span>Includes all st<span class=\"_ _3\"/>aff performing technology-b<span class=\"_ _3\"/><span class=\"ls1dc ws245\">ased roles, including those s<span class=\"_ _3\"/>upporting the <span class=\"ls128 ws246\">investment mana<span class=\"_ _3\"/>gement side of our busine<span class=\"ls1f7 ws0\">ss.</span></span></span><span class=\"ls1dc ws245\"><span class=\"ls128 ws246\"><span class=\"ls1f7 ws0\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls220 ws247\" style=\"left:0.0026168823px; bottom:159.74591px;\">6. Finance expense and finance income </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:142.81976px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:133.69379px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:142.81976px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:133.69379px;\">$m </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls206 ws215\" style=\"left:0.0026168823px; bottom:118.01581px;\">Finance expens<span class=\"_ _0\"/>e: <span class=\"_ _1a1\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad ls1c0\">  </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:0.0026168823px; bottom:103.74176px;\">Unwind of lease liability discount<span class=\"_ _3\"/> (Note 16) <span class=\"_ _1eb\"> </span><span class=\"ffac ls1bf ws0\">(10) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(12) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ed ws212\" style=\"left:0.0026168823px; bottom:89.4682px;\">Other finance expense  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws0\" style=\"left:586.94586px; bottom:89.46777px;\">(6) <span class=\"_ _10\"> </span><span class=\"ffad ls1bd\">(2) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:74.80414px;\">Total finance expense </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:581.0264px; bottom:74.80377px;\">(16) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(14) </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls2 ws240\" style=\"left:0.0026168823px; bottom:60.217773px;\">Finance income: <span class=\"_ _1ec\"> </span><span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c5 ws248\" style=\"left:0.0026168823px; bottom:45.865784px;\">Interest on cash deposits  <span class=\"_ _1ed\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:31.279968px;\">Total finance income </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:591.2702px; bottom:31.279785px;\">5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0026168823px; bottom:2.0297852px;\">Net finance expense<span class=\"_ _0\"/><span class=\"sc1 ls2 ws0\"> <span class=\"_ _159\"> </span><span class=\"ffac sc0 ls1bf\">(11) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(13)</span></span></span><span class=\"sc1 ls2 ws0\"><span class=\"ffac sc0 ls1bf\"><span class=\"ffad ls1c0\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "6. Finance expense and finance income 2022 $m 2021 $m Finance expens<span class=\"_ _0\"/>e: <span class=\"_ _1a1\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad ls1c0\">  </span></span>Unwind of lease liability discount<span class=\"_ _3\"/> (Note 16) <span class=\"_ _1eb\"> </span><span class=\"ffac ls1bf ws0\">(10) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(12) </span></span>Other finance expense  (6) <span class=\"_ _10\"> </span><span class=\"ffad ls1bd\">(2) </span>Total finance expense (16) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(14) </span>Finance income: <span class=\"_ _1ec\"> </span><span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad\"> </span></span>Interest on cash deposits  <span class=\"_ _1ed\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></span>Total finance income 5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span>Net finance expense<span class=\"_ _0\"/><span class=\"sc1 ls2 ws0\"> <span class=\"_ _159\"> </span><span class=\"ffac sc0 ls1bf\">(11) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(13)</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "6. Finance expense and finance income 2022 $m 2021 $m Finance expens<span class=\"_ _0\"/>e: <span class=\"_ _1a1\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad ls1c0\">  </span></span>Unwind of lease liability discount<span class=\"_ _3\"/> (Note 16) <span class=\"_ _1eb\"> </span><span class=\"ffac ls1bf ws0\">(10) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(12) </span></span>Other finance expense  (6) <span class=\"_ _10\"> </span><span class=\"ffad ls1bd\">(2) </span>Total finance expense (16) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(14) </span>Finance income: <span class=\"_ _1ec\"> </span><span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad\"> </span></span>Interest on cash deposits  <span class=\"_ _1ed\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></span>Total finance income 5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span>Net finance expense<span class=\"_ _0\"/><span class=\"sc1 ls2 ws0\"> <span class=\"_ _159\"> </span><span class=\"ffac sc0 ls1bf\">(11) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(13)</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "6. Finance expense and finance income 2022 $m 2021 $m Finance expens<span class=\"_ _0\"/>e: <span class=\"_ _1a1\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad ls1c0\">  </span></span>Unwind of lease liability discount<span class=\"_ _3\"/> (Note 16) <span class=\"_ _1eb\"> </span><span class=\"ffac ls1bf ws0\">(10) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(12) </span></span>Other finance expense  (6) <span class=\"_ _10\"> </span><span class=\"ffad ls1bd\">(2) </span>Total finance expense (16) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(14) </span>Finance income: <span class=\"_ _1ec\"> </span><span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad\"> </span></span>Interest on cash deposits  <span class=\"_ _1ed\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></span>Total finance income 5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span>Net finance expense<span class=\"_ _0\"/><span class=\"sc1 ls2 ws0\"> <span class=\"_ _159\"> </span><span class=\"ffac sc0 ls1bf\">(11) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(13)</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "6. Finance expense and finance income 2022 $m 2021 $m Finance expens<span class=\"_ _0\"/>e: <span class=\"_ _1a1\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad ls1c0\">  </span></span>Unwind of lease liability discount<span class=\"_ _3\"/> (Note 16) <span class=\"_ _1eb\"> </span><span class=\"ffac ls1bf ws0\">(10) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(12) </span></span>Other finance expense  (6) <span class=\"_ _10\"> </span><span class=\"ffad ls1bd\">(2) </span>Total finance expense (16) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(14) </span>Finance income: <span class=\"_ _1ec\"> </span><span class=\"ws0\"> <span class=\"_ _d2\"> </span><span class=\"ffad\"> </span></span>Interest on cash deposits  <span class=\"_ _1ed\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></span>Total finance income 5 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span>Net finance expense<span class=\"_ _0\"/><span class=\"sc1 ls2 ws0\"> <span class=\"_ _159\"> </span><span class=\"ffac sc0 ls1bf\">(11) <span class=\"_ _61\"> </span><span class=\"ffad ls1c0\">(13)</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "7. Current tax and tax expense Accounting policy Current tax is based o<span class=\"_ _0\"/>n our taxable profit for the ye<span class=\"_ _0\"/>ar. Taxable profit differs fr<span class=\"_ _0\"/>om net profit as reported in <span class=\"_ _0\"/>the Group income<span class=\"ls1bd ws1f8\"> statement because it </span>excludes items of income or expe<span class=\"_ _0\"/>nse that are taxable or deductib<span class=\"ls1e9 ws1f2\">le in other years, in a<span class=\"_ _0\"/>ddition <span class=\"ws1d3\">to items that are never taxable <span class=\"ls1d2 ws1de\">or deductible. </span></span></span>Accounting for tax involves a level of esti<span class=\"ls1d3 ws1df\">mation uncertainty given the <span class=\"ls1bb ws1ca\">application of tax law requires a de<span class=\"_ _0\"/>gree of judgement, <span class=\"ls1ba ws1c9\">which tax authorities </span></span></span>may dispute. Tax liabilities are recognised based on<span class=\"_ _3\"/> the best esti<span class=\"ls1e4 ws21a\">mates of probable outcomes, with<span class=\"_ _3\"/> regard to external advice wh<span class=\"ls1b8 ws1ce\">ere approp<span class=\"_ _0\"/>riate.  </span></span>We are a global business and therefore op<span class=\"ls1be ws1cc\">erate acro<span class=\"_ _0\"/>ss many different tax jurisdiction<span class=\"ls1b8 ws1ce\">s. Income an<span class=\"_ _0\"/>d expenses are allocated to th<span class=\"ls1e3 ws237\">ese di<span class=\"_ _0\"/>fferent </span></span></span>jurisdictions based on tra<span class=\"_ _0\"/>nsfer pricing methodologies set in acco<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">rdance with the laws of the juri<span class=\"ls1c0 ws0\">sdictions in which we operate <span class=\"ls21b ws23e\">and internatio<span class=\"_ _3\"/>nal </span></span></span>guidelines as laid ou<span class=\"_ _3\"/>t by the Organisation<span class=\"_ _3\"/><span class=\"ls1df ws1e8\"> for Economic Co<span class=\"_ _0\"/>-operation and Development <span class=\"ls1be ws1cc\">(OECD). T<span class=\"_ _0\"/>he effective tax rate results fro<span class=\"ls1bf ws1f9\">m the </span></span></span>combination of taxes p<span class=\"_ _3\"/>aid on earnings attribut<span class=\"_ _3\"/>able<span class=\"ls1b8 ws1ce\"> to the tax jurisdictions in w<span class=\"_ _0\"/>hich they arise.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "<div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:680.8603px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:671.7343px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:680.8603px;\">2021 </div><div class=\"t m0 h2a ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:671.7343px;\">$m<span class=\"ffac fc17 ls2\"> </span></div><div class=\"c w28 hb5\" style=\"left:0.0066986084px; bottom:653.94977px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:656.13416px;\">t beginning of the year  <span class=\"_ _1bc\"> </span><span class=\"ffac ls1b7 ws0\">15 <span class=\"_ _79\"> </span><span class=\"ffad\">12 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:641.78217px;\">Charge to the Group income statement <span class=\"_ _0\"/> <span class=\"_ _1a8\"> </span><span class=\"ffac fc18 ls1b7 ws0\">159 <span class=\"_ _1c0\"> </span><span class=\"ffad fc2\">99 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:627.5086px;\">Credit to other comprehensive income and eq<span class=\"_ _0\"/>uity </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:627.5082px;\">(4) <span class=\"_ _1c0\"> </span><span class=\"ffad fc2 ls1bd\">(5) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0066986084px; bottom:613.23456px;\">Tax paid </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1bf ws0\" style=\"left:575.8603px; bottom:613.2342px;\">(125) <span class=\"_ _68\"> </span><span class=\"ffad fc2 ls1c0\">(83) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0066986084px; bottom:598.8817px;\">Other balance sheet moveme<span class=\"_ _0\"/>nts  </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:598.88214px;\">(5) <span class=\"_ _1c0\"> </span><span class=\"ffad fc2 ls1bd\">(8) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0066986084px; bottom:584.6086px;\">Foreign currency translati<span class=\"_ _0\"/>on </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:584.60815px;\">(3) <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1c7\">\u2013 </span></div><div class=\"c w29 hb9\" style=\"left:0.0066986084px; bottom:567.75977px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls202 ws211\" style=\"left:6.506569px; bottom:570.02216px;\">t end of the year <span class=\"_ _1ef\"> </span><span class=\"fc18 ls1b7 ws0\">37 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">15 </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:538.90015px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:529.69617px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:538.90015px;\">2021 </div><div class=\"t m0 h2a ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:529.69617px;\">$m<span class=\"ffac fc17 ls2\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1e8 ws1f1\" style=\"left:0.0066986084px; bottom:514.0962px;\">Current tax <span class=\"_ _15b\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:499.82214px;\">UK corporation tax on profits<span class=\"_ _0\"/> <span class=\"_ _191\"> </span><span class=\"ffac fc18 ls1b7 ws0\">140 <span class=\"_ _1c0\"> </span><span class=\"ffad fc2\">86 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d0 ws24b\" style=\"left:0.0066986084px; bottom:485.46973px;\">Foreign tax </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:485.47015px;\">19 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">14 </span></div><div class=\"c w2a hb5\" style=\"left:0.0066986084px; bottom:469.01178px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:6.506569px; bottom:471.19617px;\">djustments to ta<span class=\"_ _0\"/>x charge in respect of previous y<span class=\"_ _0\"/>ears <span class=\"_ _1f0\"> </span><span class=\"ffac fc18 ls1c7 ws0\">\u2013 <span class=\"_ _d5\"> </span></span><span class=\"ls1bd ws0\">(1) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:456.53253px;\">Current tax expense </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:456.53217px;\">159 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">99 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls209 ws21b\" style=\"left:0.0066986084px; bottom:427.67218px;\">Deferred tax <span class=\"_ _1f1\"> </span><span class=\"fc18 ls2 ws0\"> <span class=\"_ _1a5\"> </span><span class=\"ffad fc2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:0.0066986084px; bottom:413.31976px;\">Origination and reversal of temporary d<span class=\"_ _3\"/>ifferences </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1bf ws0\" style=\"left:582.38055px; bottom:413.3202px;\">(13) <span class=\"_ _1d9\"> </span><span class=\"ffad fc2 ls1b7\">5 </span></div><div class=\"c w2b hb5\" style=\"left:0.0066986084px; bottom:396.8618px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:6.506569px; bottom:399.04617px;\">djustments to ta<span class=\"_ _0\"/>x charge in respect of previous y<span class=\"_ _0\"/>ears <span class=\"_ _1d1\"> </span><span class=\"ffac fc18 ls1ca ws0\">(9) <span class=\"_ _79\"> </span></span><span class=\"ls1bd ws0\">(1) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:384.3825px;\">Deferred tax (credit)/expense (No<span class=\"_ _0\"/>te 19) </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1bf ws0\" style=\"left:582.38055px; bottom:384.38217px;\">(22) <span class=\"_ _1d9\"> </span><span class=\"ffad fc2 ls1b7\">4 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls207 ws24c\" style=\"left:0.0066986084px; bottom:355.13217px;\">Total tax<span class=\"_ _3\"/> expense <span class=\"_ _1f2\"> </span><span class=\"fc18 ls1b7 ws0\">137 <span class=\"_ _68\"> </span><span class=\"ffad fc2\">103 </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1cf ws1da\" style=\"left:0.0066986084px; bottom:335.2423px;\">Factors affect<span class=\"_ _0\"/>ing the tax expense <span class=\"_ _0\"/>for the year </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:322.2167px;\">The majority of our profits in the period were earne<span class=\"_ _0\"/><span class=\"ls2 ws1c7\">d in the UK, Switzerland and the US. Our tax expe<span class=\"_ _0\"/>nse <span class=\"fc18 ls1e8 ws1f1\">is lower </span></span>(2021: lower) than the amount that </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.0066986084px; bottom:309.26892px;\">would arise using the theoretical tax rate applicable to ou<span class=\"_ _3\"/>r profits as follows: </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:292.8103px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:283.6843px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:292.8103px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:283.6843px;\">$m<span class=\"fc13 ls2\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls21a ws23d\" style=\"left:0.0066986084px; bottom:268.0843px;\">Profit<span class=\"_ _3\"/> before tax <span class=\"_ _1f3\"> </span><span class=\"ffac fc18 ls1b7 ws0\">745 <span class=\"_ _4b\"> </span><span class=\"ffad fc2\">590 <span class=\"_ _0\"/><span class=\"fc13 ls2\"> </span></span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0066986084px; bottom:253.73218px;\">Theoretical tax expens<span class=\"_ _0\"/>e at UK rate<span class=\"fc18 ls222 ws24d\">: 19</span><span class=\"ls1bb ws1ca\">% (2021: 19%) <span class=\"_ _1f4\"> </span><span class=\"ffac fc18 ls1b7 ws0\">142 <span class=\"_ _4b\"> </span><span class=\"ffad fc2\">112 <span class=\"_ _0\"/><span class=\"fc13 ls2\"> </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e3 ws237\" style=\"left:0.0066986084px; bottom:239.45859px;\">Effect of: </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:224.87231px;\">Overseas tax rates different to UK </div><div class=\"t m0 hb3 ffac fs2e fc18 sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:224.87228px;\">(2) <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1b7\">1 <span class=\"_ _1f5\"> </span><span class=\"fc13 ls2\"> </span></span></div><div class=\"c w2a hb5\" style=\"left:0.0066986084px; bottom:208.33578px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:6.506569px; bottom:210.52017px;\">djustments to ta<span class=\"_ _0\"/>x charge in respect of previous y<span class=\"_ _0\"/>ears <span class=\"_ _1f6\"> </span><span class=\"ffac fc18 ls1ca ws0\">(9) <span class=\"_ _d6\"> </span></span><span class=\"ls1bd ws0\">(2) <span class=\"_ _4\"/><span class=\"fc13 ls2\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:196.24615px;\">Derecognition/(recognition) of US <span class=\"_ _0\"/>deferred tax assets (Note 19) <span class=\"_ _1f7\"> </span><span class=\"ffac fc18 ls1b7 ws0\">7 <span class=\"_ _1f8\"> </span></span><span class=\"ls1bd ws0\">(2) <span class=\"_ _95\"/><span class=\"fc13 ls2\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:181.97217px;\">Impact of change in UK tax rate<span class=\"_ _0\"/> <span class=\"_ _1f9\"> </span><span class=\"ffac fc18 ls1c7 ws0\">\u2013 <span class=\"_ _1f8\"> </span></span><span class=\"ls2 ws0\">(4)<span class=\"fc3\"> <span class=\"_ _95\"/><span class=\"fc13\"> </span></span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls20d ws0\" style=\"left:0.0066986084px; bottom:167.62018px;\">Other <span class=\"_ _1fa\"> </span><span class=\"ffac fc18 ls1ca\">(1) <span class=\"_ _d6\"> </span></span><span class=\"ls1bd\">(2) <span class=\"_ _95\"/><span class=\"fc13 ls2\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:149.29016px;\">Tax expense <span class=\"_ _1fb\"> </span><span class=\"ffac fc18 ls1b7\">137 <span class=\"_ _4b\"> </span></span><span class=\"ls1b7\">103 <span class=\"_ _0\"/><span class=\"fc13 ls2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:129.40016px;\">The current effective tax rate <span class=\"fc18 ls1c0 ws0\">is 18% (2021: 1<span class=\"_ _0\"/>7%). </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:0.0066986084px; bottom:111.22595px;\">Factors affect<span class=\"_ _0\"/>ing our future tax charges<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:98.20036px;\">The principal factors which may influence our <span class=\"_ _0\"/><span class=\"ls202 ws211\">future tax rate are changes i<span class=\"_ _0\"/>n tax regulation in the territorie<span class=\"_ _0\"/>s in which we oper<span class=\"ls1b8 ws1c8\">ate, the mix of income </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws248\" style=\"left:0.0066986084px; bottom:85.17476px;\">and expenses earned and incurre<span class=\"_ _0\"/>d by jurisdic<span class=\"ls2 ws1c7\">tion, and the consumption of available de<span class=\"_ _0\"/>ferred tax assets. In particular, as the m<span class=\"ls1e9 ws1f2\">ajority of o<span class=\"_ _0\"/>ur profits </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls209 ws21b\" style=\"left:0.0066986084px; bottom:72.226974px;\">are earned in the UK, the increase of the UK corporation tax rate <span class=\"ls200 ws20b\">to 25% on 1 April 2023 will have an impact on our overall ta<span class=\"_ _3\"/>x<span class=\"ls1be ws1cc\"> rate in future periods.<span class=\"_ _0\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0066986084px; bottom:53.97496px;\">The OECD has published a draft Inclusive \u2018Pillar 2\u2019 Framework<span class=\"_ _3\"/> (the Framework) to support the introduction of a glob<span class=\"_ _3\"/>al minimum t<span class=\"ls1bb ws1ca\">ax rate of 15%. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0066986084px; bottom:41.027176px;\">Governments are still consult<span class=\"_ _3\"/>ing on how to implement the Framewor<span class=\"ls1cd ws243\">k with the exp<span class=\"_ _3\"/>ectation that legislation<span class=\"_ _3\"/> and regulations in mos<span class=\"ls1e0 ws1e9\">t<span class=\"_ _3\"/> jurisdictions will </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:28.001572px;\">take effect from 2024. Pending fina<span class=\"_ _0\"/>l conclusions on the potentia<span class=\"ls1b8 ws1ce\">l outcomes of the cons<span class=\"_ _0\"/>ultation, <span class=\"ls2 ws1c7\">it is not currently practicable<span class=\"ls1bc ws1cb\"> to assess fully the </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e5 ws1ed\" style=\"left:0.0066986084px; bottom:14.975983px;\">impact of the Framework on<span class=\"_ _3\"/> our future tax charges but we do not anticipat<span class=\"_ _3\"/>e it will be significant.<span class=\"_ _3\"/> Although not currently in<span class=\"_ _3\"/> fo<span class=\"ls1ec ws1f7\">rce, it is<span class=\"_ _3\"/> expected th<span class=\"_ _3\"/>at </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:2.0281906px;\">the IASB will treat any impact as a permanen<span class=\"ls1e9 ws1f2\">t in-the-year difference <span class=\"_ _0\"/>for 2024 and onwards.</span><span class=\"ls1e9 ws1f2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:80.03729px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:67.089294px;\">Cash and cash equivalents com<span class=\"_ _0\"/>prise cash and short-term investments <span class=\"ls1c0 ws0\">in money m<span class=\"_ _0\"/>arket funds or bank <span class=\"ls1bc ws1cb\">deposits with an original maturity of three<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1bc ws1cb\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0071029663px; bottom:54.063293px;\">months or less. Cash and cash equivalents are <span class=\"ls1bf ws1f9\">mea<span class=\"_ _0\"/>sured at amortised cost, which is approximately equal to fair value. Available<span class=\"ls1d4 ws1e0\"> cash and cash<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls1d4 ws1e0\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0071029663px; bottom:41.037292px;\">equivalents is invested in accord<span class=\"_ _3\"/>ance with strict limits consiste<span class=\"ls1bd ws1f8\">nt with the Board\u2019s risk appetite, which consider <span class=\"_ _0\"/>both the sec<span class=\"ls1cd ws243\">urity and availabilit<span class=\"_ _3\"/>y<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1cd ws243\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d2 ws1de\" style=\"left:0.0071029663px; bottom:28.089294px;\">of liquidity. Accordingly, cash is h<span class=\"_ _3\"/>eld in on-demand and sh<span class=\"_ _3\"/>ort-te<span class=\"ls1bb ws21e\">rm bank deposits and money market funds, and at times invested<span class=\"ls1d3 ws1df\"> in short-term<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb ws21e\"><span class=\"ls1d3 ws1df\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0071029663px; bottom:15.063293px;\">US Treasury bills (which meet the def<span class=\"_ _3\"/>inition of cash equivalents)<span class=\"ls1d2 ws1de\">. Cash and cash equ<span class=\"_ _3\"/>ivalents include restricted ba<span class=\"_ _3\"/>lances held b<span class=\"ls1c2 ws219\">y consolidated<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d2 ws1de\"><span class=\"ls1c2 ws219\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:2.0372925px;\">fund entities to which we do not have access a<span class=\"_ _0\"/>nd which are subj<span class=\"ls1be ws1cc\">ect to legal or co<span class=\"_ _0\"/>ntractual restrictions as to their use.</span><span class=\"ls1be ws1cc\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "Cash and cash equ<span class=\"_ _3\"/>ivalents include restricted ba<span class=\"_ _3\"/>lances held b<span class=\"ls1c2 ws219\">y consolidated<span class=\"_ _30c\"> </span></span>fund entities to which we do not have access a<span class=\"_ _0\"/>nd which are subj<span class=\"ls1be ws1cc\">ect to legal or co<span class=\"_ _0\"/>ntractual restrictions as to their use.</span><span class=\"ls1be ws1cc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "<div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:279.4737px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:270.34766px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:279.4737px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:270.34766px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:254.66968px;\">Cash held with banks  <span class=\"_ _1fc\"> </span><span class=\"ffac ls1b7 ws0\">124 <span class=\"_ _68\"> </span><span class=\"ffad\">189 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls202 ws24f\" style=\"left:0.0026168823px; bottom:240.39569px;\">Short-term deposits  <span class=\"_ _1fd\"> </span><span class=\"ffac ls1b7 ws0\">95 <span class=\"_ _1c0\"> </span><span class=\"ffad\">24 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:226.12207px;\">Money market funds </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:226.12164px;\">130 <span class=\"_ _68\"> </span><span class=\"ffad\">110 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0026168823px; bottom:211.76923px;\">Cash held by consolidated <span class=\"ls1c0 ws0\">fund entities (Note 12.2)<span class=\"_ _0\"/> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:211.76965px;\">108 <span class=\"_ _1c0\"> </span><span class=\"ffad\">64 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:197.18384px;\">Cash and cash equivalents  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:197.18365px;\">457 <span class=\"_ _68\"> </span><span class=\"ffad\">387 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:0.0026168823px; bottom:182.90967px;\">Less: cash held by consolidated<span class=\"ls1c8 ws1d4\"> fund entities (Note 12.2) <span class=\"_ _1fe\"> </span><span class=\"ffac fc18 ls1c2 ws0\">(108) <span class=\"_ _68\"> </span></span></span><span class=\"ws0\">(64) </span></div><div class=\"c w2c hb5\" style=\"left:0.0026168823px; bottom:166.06128px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:7.633362px; bottom:168.24567px;\">vailable cash and cash equivalents </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:168.24567px;\">349 <span class=\"_ _68\"> </span><span class=\"ffad\">323 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:0.0026168823px; bottom:153.97168px;\">Undrawn committed revolving credit facility <span class=\"_ _1ff\"> </span><span class=\"ffac ls1b7 ws0\">500 <span class=\"_ _68\"> </span><span class=\"ffad\">500 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:139.30804px;\">Total liquidity </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:139.30768px;\">849 <span class=\"_ _68\"> </span><span class=\"ffad\">823 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws250\" style=\"left:0.0026168823px; bottom:119.41766px;\">Cash and cash equivalent<span class=\"_ _0\"/>s<span class=\"ffaf ls2 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:106.39209px;\">At 31 December 2022, the $349 million available cash a<span class=\"_ _0\"/>nd cash equiva<span class=\"ls1b7 ws210\">lents balance is held with 14 banks (2021: $323 million wit<span class=\"ls1d0 ws1db\">h 14 banks).  </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls225 ws251\" style=\"left:0.0026168823px; bottom:80.88568px;\">Credit ratings of banks  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:90.01166px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:80.88568px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:90.01166px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:80.88568px;\">$m </div><div class=\"c w2d hb5\" style=\"left:0.0026168823px; bottom:63.023254px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e4 ws0\" style=\"left:7.633362px; bottom:65.20764px;\">AA <span class=\"_ _200\"> </span><span class=\"ffac ls1b7\">103 <span class=\"_ _d6\"> </span><span class=\"ffad\">51 </span></span></div><div class=\"c w2e hb5\" style=\"left:0.0026168823px; bottom:48.749268px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e4 ws0\" style=\"left:7.633362px; bottom:50.933655px;\">A <span class=\"_ _201\"> </span><span class=\"ffac ls1b7\">103 <span class=\"_ _4b\"> </span><span class=\"ffad\">154 </span></span></div><div class=\"c w2f hb5\" style=\"left:0.0026168823px; bottom:34.47528px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A</div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:7.633362px; bottom:36.659668px;\"> <span class=\"_ _202\"> </span><span class=\"ffac ls1b7\">143 <span class=\"_ _4b\"> </span><span class=\"ffad\">118 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws0\" style=\"left:0.0026168823px; bottom:21.996033px;\">Total </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:21.995667px;\">349 <span class=\"_ _4b\"> </span><span class=\"ffad\">323 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:2.027649px;\">The single largest counterparty bank exposure of <span class=\"_ _0\"/>$101 million is <span class=\"ls1c0 ws0\">held with an A- rated bank (2021: $85 million held with an AA-<span class=\"ls1cf ws1da\"> ra<span class=\"_ _0\"/>ted bank).</span></span><span class=\"ls1c0 ws0\"><span class=\"ls1cf ws1da\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:67.009705px;\">Liquidity risk management<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:0.0026168823px; bottom:54.06189px;\">Liquidity resources supp<span class=\"_ _3\"/>ort ongoing operations and potent<span class=\"_ _3\"/>ial liqui<span class=\"ls1bf ws1f9\">dity requirements under scenario<span class=\"ls1b8 ws1ce\">s that assume s<span class=\"_ _0\"/>tressed market<span class=\"ls1c2 ws219\"> and economic<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls1b8 ws1ce\"><span class=\"ls1c2 ws219\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.0026168823px; bottom:41.036316px;\">conditions. Our funding requirements relat<span class=\"_ _3\"/>ing to the investment <span class=\"ls1bc ws1cb\">management process are discretion<span class=\"ls1ef ws252\">ary. Our liquidity profile is <span class=\"_ _3\"/><span class=\"ls1d4 ws1e1\">monitored on a daily<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1ef ws252\"><span class=\"ls1d4 ws1e1\"><span class=\"_ _0\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0026168823px; bottom:28.010712px;\">basis and the stressed scenarios <span class=\"_ _0\"/>are updated regularly. The Boar<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">d reviews our funding resources at each <span class=\"_ _0\"/>Board meeting and on an<span class=\"ls1b7 ws1d3\"> annual basis,<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1b7 ws1d3\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0026168823px; bottom:15.062927px;\">as part of the strategic planni<span class=\"_ _0\"/>ng process. <span class=\"ls1e9 ws1f2\">Our available liquidity is considered suffi<span class=\"ls1be ws1cc\">cient <span class=\"_ _0\"/>to cover current requirements and p<span class=\"ls20d ws221\">otential r<span class=\"_ _3\"/>equiremen<span class=\"_ _3\"/>ts<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1be ws1cc\"><span class=\"ls20d ws221\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:2.0373535px;\">under stressed scenarios. </div>As in 2021, all derivatives are held with counterparti<span class=\"_ _0\"/>es wi<span class=\"ls1bd ws1f8\">th ratings of A or higher an<span class=\"ls1c8 ws1d4\">d matur<span class=\"_ _0\"/>e within one year. </span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c8 ws1d4\"> </span></span>Management of mar<span class=\"_ _0\"/>ket risk aris<span class=\"ws1fa\">ing from <span class=\"_ _0\"/>investments in funds<span class=\"_ _30c\"> </span></span><span class=\"ws1fa\"> </span>Investments in fund products expo<span class=\"_ _0\"/>se us to market risk and are <span class=\"ls200 ws20b\">therefore managed within limits co<span class=\"ls1c0 ws0\">nsistent with the Board\u2019s risk <span class=\"ls1ee ws1fb\">ap<span class=\"_ _0\"/>petite. In certain<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls200 ws20b\"><span class=\"ls1c0 ws0\"><span class=\"ls1ee ws1fb\"> </span></span></span>circumstances, we use derivative fi<span class=\"_ _0\"/>nancial instruments, specifically<span class=\"ls2 ws1c7\"> equity or credit default sw<span class=\"ls1b8 ws1ce\">aps, to he<span class=\"_ _0\"/>dge the risk associat<span class=\"ls1bf ws1f9\">ed with mark-to-<span class=\"_ _30c\"> </span></span></span></span>market movements.  The market risk from seedi<span class=\"_ _0\"/>ng investments, <span class=\"ls1bd ws1f8\">including those financed vi<span class=\"_ _0\"/>a repo and TRS <span class=\"ls1ea ws24a\">arrangements, is mode<span class=\"_ _3\"/>lled using a value at<span class=\"_ _3\"/> <span class=\"ls1e6 ws1ee\">risk methodology<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1ea ws24a\"><span class=\"ls1e6 ws1ee\"> </span></span></span>with a 95% confidence interval an<span class=\"ls1e9 ws1f2\">d one-year time <span class=\"_ _0\"/>horizon. The value at risk <span class=\"ls2 ws1c7\">is estimated to be $43 million at <span class=\"_ _0\"/>31 December 2022 <span class=\"ls1bf ws1f9\">(2021: $42 million). </span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws1c7\"><span class=\"ls1bf ws1f9\"> </span></span></span>Market risk hedges<span class=\"_ _30c\"> </span> 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>A<span class=\"_ _30c\"> </span>ssets  <span class=\"_ _233\"> </span><span class=\"ffac ls1b7 ws0\">149 <span class=\"_ _3e\"> </span><span class=\"ffad\">148<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Liabilities  (71) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(112)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>Net assets<span class=\"_ _30c\"> </span> 78 <span class=\"_ _42\"> </span><span class=\"ffad\">36<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ffb5 fs32 ls2 ws0\"> <span class=\"ffac fs2e\"> <span class=\"_ _235\"> </span></span><span class=\"ffb0 fc3\"> </span><span class=\"ffad fs2e\"> </span></span>Gain/(loss) recognised in the Group in<span class=\"_ _3\"/>come statement  <span class=\"_ _122\"> </span><span class=\"ffac ls1b7 ws0\">39 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(9)<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1bd\"> </span></span>We generally hold an investment in <span class=\"_ _0\"/>the associated fund products<span class=\"ls1df ws1e8\"> to h<span class=\"_ _0\"/>edge the mark-to-market moveme<span class=\"_ _0\"/>nt in deferred fund product-<span class=\"_ _0\"/>b<span class=\"ls2 ws0\">ased<span class=\"_ _30c\"> </span></span></span><span class=\"ls1df ws1e8\"><span class=\"ls2 ws0\"> </span></span>compensation over the vesting peri<span class=\"_ _0\"/>od.<span class=\"_ _30c\"> </span> Management of foreign <span class=\"ls1f0 ws22f\">exchange rate ri<span class=\"_ _0\"/>sk<span class=\"_ _30c\"> </span></span><span class=\"ls1f0 ws22f\"> </span>We are subject to risk from changes in foreign<span class=\"_ _3\"/> exchange rates <span class=\"ls1ba ws1c9\">on monetary asset<span class=\"_ _3\"/>s and liabilities. In certain circumstan<span class=\"_ _3\"/>ces, we <span class=\"ls1cf ws1d9\">use derivative fina<span class=\"_ _0\"/>ncial<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ba ws1c9\"><span class=\"ls1cf ws1d9\"> </span></span>instruments, specifically f<span class=\"_ _3\"/>orward foreign exchange cont<span class=\"_ _3\"/>racts, to<span class=\"ls1c0 ws0\"> hedge the risk associated with foreign <span class=\"_ _0\"/>exchange movements.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>During the year, there were $22 million (2021: $3 million) of net <span class=\"ls1c0 ws0\">re<span class=\"_ _0\"/>alised and unrealised foreign exchange gains recognised in <span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">the Group income<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1b7 ws1d3\"> </span></span>statement through income<span class=\"_ _0\"/> or gain<span class=\"ls1e5 ws1ed\">s on invest<span class=\"_ _3\"/>ments and other financ<span class=\"_ _3\"/>ial instruments, <span class=\"ls1d3 ws1df\">including the eff<span class=\"_ _3\"/>ects of hedging. This primar<span class=\"ls1b9 ws235\">ily comprises a<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e5 ws1ed\"><span class=\"ls1d3 ws1df\"><span class=\"ls1b9 ws235\"> </span></span></span>$25 million (2021: $2 million) unrealised gain relating to the<span class=\"_ _0\"/> revaluation of our $200 million (2021: $238 million) unhedged GB<span class=\"_ _0\"/><span class=\"ls1e4 ws21a\">P lease liability.<span class=\"_ _30c\"> </span></span><span class=\"ls1e4 ws21a\"> </span>Foreign exchange hedges<span class=\"_ _0\"/> 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>A<span class=\"_ _30c\"> </span>ssets  <span class=\"_ _236\"> </span><span class=\"ffac ls1b7 ws0\">82 <span class=\"_ _3e\"> </span><span class=\"ffad\">123<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Liabilities  (235) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(364)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>Net liabilities<span class=\"_ _30c\"> </span> (153) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(241)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ls1c0 ws0\">  <span class=\"_ _21\"> </span><span class=\"ffad\"> </span></span><span class=\"ls1c0 ws0\"><span class=\"ffad\"> </span></span>Gain/(loss) before the impact of hedging <span class=\"_ _239\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _64\"> </span><span class=\"ffad ls1c0\">(10)<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c0\"> </span></span>Total gain on hedging instruments<span class=\"_ _0\"/> 17 <span class=\"_ _42\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Gain recognised in the Group income <span class=\"ls20d ws221\">statement af<span class=\"_ _3\"/>ter the imp<span class=\"_ _3\"/>act of hed<span class=\"_ _3\"/>ging<span class=\"_ _30c\"> </span></span><span class=\"ls20d ws221\"> </span>22<span class=\"fc13 ls2\"> <span class=\"_ _12\"> </span></span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>The table below reflects the currency profile of our net foreign <span class=\"ls1c6 ws1ef\">curren<span class=\"_ _3\"/>cy (non-USD) monetary assets and liabilities after the i<span class=\"ls1cc ws1f3\">mpact of hedging:<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1cc ws1f3\"> </span></span>2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Sterling <span class=\"_ _23a\"> </span><span class=\"ffac ls1c2\">(155) <span class=\"_ _47\"> </span></span><span class=\"ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ls1c0\"> </span>A<span class=\"_ _30c\"> </span>ustralian dollar <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">41 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c7\"> </span></span>Japanese yen<span class=\"_ _30c\"> </span> 19 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span>Other<span class=\"_ _30c\"> </span> 10 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span>Total<span class=\"ffad ls2\"> </span>(85) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>A 10% strengthe<span class=\"_ _0\"/>ning/weakening of the USD again<span class=\"_ _0\"/>st all other currencies, with al<span class=\"_ _0\"/>l other variables held consta<span class=\"_ _0\"/>nt, would have resul<span class=\"ls1d3 ws1df\">ted in a foreign<span class=\"_ _30c\"> </span></span><span class=\"ls1d3 ws1df\"> </span>exchange loss/gain of $9 million (2021: $21 million), <span class=\"_ _0\"/>with a correspon<span class=\"ls1c8 ws1d4\">ding impact on equity. This pre<span class=\"_ _0\"/>-tax exposure is based on <span class=\"ls1f0 ws22f\">no<span class=\"_ _0\"/>n-USD balances<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1f0 ws22f\"> </span></span>held by USD functional currenc<span class=\"ls1e9 ws1f2\">y entities at 31 Dece<span class=\"_ _0\"/>mber.<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>Management of inte<span class=\"ls1ba ws1c9\">rest rate risk </span>We are subject to risk from changes in in<span class=\"ls1d3 ws1df\">t<span class=\"_ _3\"/>erest rates on monetary assets and<span class=\"_ _3\"/> liab<span class=\"ls1ef ws1fc\">ilities, principally cash deposits and f<span class=\"_ _3\"/>inanci<span class=\"ls1bd ws1f8\">ng costs. In respect </span></span></span>of our monetary assets and lia<span class=\"_ _0\"/>bilities which earn/incur interest<span class=\"ls1c0 ws0\"> indexed to floa<span class=\"_ _0\"/>ting rates, as at 31 December 2022 a 100 basis <span class=\"ls1b8 ws1ce\">point <span class=\"_ _0\"/>(2021: 50 basis </span></span>point) increase/decrease in these r<span class=\"_ _0\"/>a<span class=\"ls200 ws20b\">tes, with all ot<span class=\"_ _3\"/>her variables held <span class=\"ls1bc ws1cb\">constant, would have resulted in<span class=\"fc3 ls2 ws0\"> </span><span class=\"ls1bf ws1f9\">a $1 million (2021: <span class=\"_ _0\"/>$1 million) </span></span></span>increase/decrease in net interes<span class=\"_ _0\"/>t income.<span class=\"_ _30c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Liquidity risk management<span class=\"_ _30c\"> </span>Liquidity resources supp<span class=\"_ _3\"/>ort ongoing operations and potent<span class=\"_ _3\"/>ial liqui<span class=\"ls1bf ws1f9\">dity requirements under scenario<span class=\"ls1b8 ws1ce\">s that assume s<span class=\"_ _0\"/>tressed market<span class=\"ls1c2 ws219\"> and economic<span class=\"_ _30c\"> </span></span></span></span>conditions. Our funding requirements relat<span class=\"_ _3\"/>ing to the investment <span class=\"ls1bc ws1cb\">management process are discretion<span class=\"ls1ef ws252\">ary. Our liquidity profile is <span class=\"_ _3\"/><span class=\"ls1d4 ws1e1\">monitored on a daily<span class=\"_ _30c\"> </span></span></span></span>basis and the stressed scenarios <span class=\"_ _0\"/>are updated regularly. The Boar<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">d reviews our funding resources at each <span class=\"_ _0\"/>Board meeting and on an<span class=\"ls1b7 ws1d3\"> annual basis,<span class=\"_ _30c\"> </span></span></span>as part of the strategic planni<span class=\"_ _0\"/>ng process. <span class=\"ls1e9 ws1f2\">Our available liquidity is considered suffi<span class=\"ls1be ws1cc\">cient <span class=\"_ _0\"/>to cover current requirements and p<span class=\"ls20d ws221\">otential r<span class=\"_ _3\"/>equiremen<span class=\"_ _3\"/>ts<span class=\"_ _30c\"> </span></span></span></span>under stressed scenarios.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bd ws0\" style=\"left:0.0026168823px; bottom:80.035px;\">Borrowings<span class=\"ffaf ls2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:67.0094px;\">Our $500 million committed revolving credit fac<span class=\"ls1c1 ws1cd\">ility (RCF) is immediately accessible, inco</span>rpora<span class=\"_ _0\"/>tes an ESG target-linked interes<span class=\"ls2 ws1c7\">t rate component and </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:53.983826px;\">does not include financial covenants in order to mai<span class=\"_ _0\"/>ntain maximum flexibility. The RCF was put in place i<span class=\"_ _0\"/>n December 2019 as a f<span class=\"ls214 ws23a\">ive-year facility but </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:41.03604px;\">has since been extended and, due<span class=\"_ _0\"/> to the ex<span class=\"ls1e9 ws1f2\">ercise of the final one-year extension option <span class=\"_ _0\"/>in 2021, is now scheduled to mature in </span>December 2026. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:28.010437px;\">The RCF was drawn at several poi<span class=\"_ _0\"/>nts during the year in order to<span class=\"ls1bc ws1cb\"> fund working capital <span class=\"_ _0\"/>requiremen<span class=\"ls1c0 ws0\">ts but was undrawn at 31 Decembe</span>r 2022 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:14.984833px;\">(2021: undrawn). Drawdowns under the RC<span class=\"_ _0\"/>F are typically for maturiti<span class=\"ls1cb ws1d6\">es of o<span class=\"_ _0\"/>ne month or less and are therefore presente<span class=\"_ _0\"/>d net of r<span class=\"ls1bc ws0\">epayments </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:2.0370483px;\">in the Group cash <span class=\"ls1e9 ws1f2\">flow statement. </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "Accounting policy Cash flows arising from the purchase and sa<span class=\"ls1b9 ws235\">le of investments in fund products and o<span class=\"_ _0\"/>t<span class=\"ls1be ws254\">her investments, and from transactions with<span class=\"ls226 ws255\"> third-party </span></span></span>investors in consolidat<span class=\"_ _3\"/>ed fund <span class=\"ls1bb ws1ca\">entities, are included in cash flows from opera<span class=\"_ _0\"/>t<span class=\"ls1bd\">ing activities in the Group cash flow statement.<span class=\"ls1c0 ws216\"> This classification </span></span></span>reflects the fact that these investments are to build product brea<span class=\"ls2 ws1c7\">dth and <span class=\"_ _0\"/>to trial investment research before marketi<span class=\"_ _0\"/>ng the pro<span class=\"ls1ca ws1dc\">ducts broadly to </span></span>investors as part of Man Group\u2019s o<span class=\"_ _0\"/>rdinary<span class=\"ls1bc ws1cb\"> operations, or are otherwise held in co<span class=\"ls1ca ws1dc\">nnecti<span class=\"_ _0\"/>on with settling empl<span class=\"_ _0\"/>oyee remuneration, <span class=\"ls201 ws20e\">and are not </span></span></span>intended to be he<span class=\"_ _0\"/>ld as long-term investments.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "<div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:419.1162px;\"> <span class=\"_ _18f\"> </span><span class=\"ls7a\">Note<span class=\"_ _3\"/> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:428.24225px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:419.0382px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:428.24225px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:419.0382px;\">$m </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ec ws1f7\" style=\"left:0.0066986084px; bottom:403.43823px;\">Cash flow<span class=\"_ _3\"/>s from opera<span class=\"_ _3\"/>ting activi<span class=\"_ _3\"/>ties <span class=\"_ _1a4\"> </span><span class=\"ffad ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffac fc15\"> <span class=\"_ _1a5\"> </span></span> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bc ws256\" style=\"left:0.0066986084px; bottom:389.16425px;\">Statutory profit <span class=\"_ _203\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"ffac ls1b7\">608<span class=\"fc13 ls2\"> <span class=\"_ _6e\"> </span></span><span class=\"ffad\">487 </span></span></span></div><div class=\"c w30 hb5\" style=\"left:0.0066986084px; bottom:372.6278px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:6.506569px; bottom:374.8122px;\">djustments for:<span class=\"_ _0\"/> <span class=\"_ _1c8\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffac fc13\"> <span class=\"_ _fd\"> </span></span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:6.506569px; bottom:360.53864px;\">Share-based payment charg<span class=\"_ _0\"/>e <span class=\"_ _1ff\"> </span><span class=\"ls1b7 ws0\">5 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:360.5382px;\">45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls227 ws257\" style=\"left:6.506569px; bottom:346.26465px;\">Fund produc<span class=\"_ _0\"/>t-based payment cha<span class=\"_ _0\"/>rge <span class=\"_ _204\"> </span><span class=\"ls1b7 ws0\">5 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:346.26422px;\">72 <span class=\"_ _79\"> </span><span class=\"ffad\">54 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:6.506569px; bottom:331.9118px;\">Net finance expense <span class=\"_ _205\"> </span><span class=\"ls1b7 ws0\">6 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:331.91223px;\">11 <span class=\"_ _79\"> </span><span class=\"ffad\">13 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:6.506569px; bottom:317.6386px;\">Tax expense <span class=\"_ _206\"> </span><span class=\"ls1b7\">7 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:317.63824px;\">137<span class=\"fc13 ls2\"> <span class=\"_ _68\"> </span></span><span class=\"ffad\">103 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1d2\" style=\"left:6.506569px; bottom:303.36462px;\">Revaluation of con<span class=\"_ _3\"/>tin<span class=\"ls1b7 ws1d3\">gent consideration <span class=\"_ _1b3\"> </span><span class=\"ws0\">13 </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:303.3642px;\">\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad ls1bd\">(2) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:6.506569px; bottom:289.01178px;\">Depreciation of leasehold improvements<span class=\"_ _0\"/> and equipment <span class=\"_ _1a3\"> </span>15 </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:289.0122px;\">12 <span class=\"_ _79\"> </span><span class=\"ffad\">13 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:6.506569px; bottom:274.73865px;\">Depreciation of right-of-use lease <span class=\"_ _0\"/>assets <span class=\"_ _207\"> </span><span class=\"ls1b7 ws0\">16 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:274.73822px;\">17 <span class=\"_ _79\"> </span><span class=\"ffad\">17 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:6.506569px; bottom:260.46466px;\">Impairment of right-of-use leas<span class=\"_ _0\"/>e assets \u2013 investment property<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:522.2034px; bottom:260.46423px;\">16 <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _d3\"> </span></span>3 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:6.506569px; bottom:246.11182px;\">Amortisation of acquired in<span class=\"_ _3\"/>tangible assets<span class=\"fc3 ls2 ws0\"> <span class=\"_ _208\"> </span><span class=\"fc2 ls1b7\">17 </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:246.11224px;\">51 <span class=\"_ _79\"> </span><span class=\"ffad\">61 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:6.506569px; bottom:231.83862px;\">Amortisation of other inta<span class=\"_ _3\"/>ngibles <span class=\"_ _1b5\"> </span><span class=\"ls1b7 ws0\">18 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:231.8382px;\">18 <span class=\"_ _79\"> </span><span class=\"ffad\">16 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:6.506569px; bottom:217.56464px;\">Share of post-tax loss of asso<span class=\"_ _0\"/>ciates <span class=\"_ _1a4\"> </span><span class=\"ls1b7 ws0\">21 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:590.1066px; bottom:217.56421px;\">5 <span class=\"_ _d4\"> </span><span class=\"ffad\">2 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:6.506569px; bottom:203.21179px;\">Foreign exchange movements <span class=\"_ _209\"> </span><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:582.38055px; bottom:203.21222px;\">(13) <span class=\"_ _1d9\"> </span><span class=\"ffad ls1b7\">9 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:188.93866px;\">Realised gains on cash flow hedge<span class=\"_ _0\"/>s <span class=\"_ _20a\"> </span><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:188.93823px;\">(7) <span class=\"_ _1c0\"> </span><span class=\"ffad ls1bd\">(8) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls216 ws233\" style=\"left:6.506569px; bottom:174.66461px;\">Funding of de<span class=\"_ _0\"/>fined benefit p<span class=\"_ _0\"/>ension plan <span class=\"_ _1b3\"> </span><span class=\"ls1b7 ws0\">22 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:174.66425px;\">\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad ls1bd\">(3) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:6.506569px; bottom:160.31177px;\">Other non-cash movements<span class=\"_ _0\"/> <span class=\"_ _20b\"> </span><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:160.3122px;\">(5) <span class=\"_ _1c0\"> </span><span class=\"ffad ls2\">(7)<span class=\"sc1\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:145.7262px;\">951<span class=\"fc13 ls2\"> <span class=\"_ _68\"> </span></span><span class=\"ffad\">797 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.0066986084px; bottom:131.0622px;\">Changes in working capital<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:120.47679px; bottom:134.3382px;\">1<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:124.148254px; bottom:131.0622px;\">:<span class=\"sc1\"> <span class=\"_ _1b0\"> </span></span> <span class=\"_ _dd\"> </span><span class=\"ffac fc13\"> <span class=\"_ _1c6\"> </span></span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:6.506569px; bottom:116.78821px;\">Increase in fee and other receivables <span class=\"_ _130\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _64\"> </span><span class=\"ffac ls1bf\">(68) <span class=\"_ _6b\"> </span></span><span class=\"ls1c0\">(102)</span><span class=\"sc1\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:6.506569px; bottom:102.51465px;\">Increase in other financial assets in<span class=\"ls1d3 ws234\">cluding consolidat<span class=\"ls1b8 ws1c8\">ed fund entities<span class=\"_ _30c\"> </span></span></span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:311.72525px; bottom:105.79022px;\">2</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2c0 ws370\" style=\"left:315.51566px; bottom:102.51422px;\"> <span class=\"_ _309\"/> <span class=\"_ _20c\"/><span class=\"_ _309\"/><span class=\"ffac ls1bf\">(45) <span class=\"_ _6b\"> </span><span class=\"ffad ls1c0\">(163)<span class=\"sc1 ls2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1c8\" style=\"left:6.506569px; bottom:88.161804px;\">Increase in trade and other payables <span class=\"_ _12d\"> </span><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:88.16223px;\">40 <span class=\"_ _79\"> </span><span class=\"ffad\">49<span class=\"sc1 ls2\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ec ws1f7\" style=\"left:0.0066986084px; bottom:73.576385px;\">Cash gene<span class=\"_ _3\"/>rated from ope<span class=\"_ _3\"/>rations <span class=\"_ _20d\"> </span><span class=\"ffad ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:73.57623px;\">878 <span class=\"_ _68\"> </span><span class=\"ffad\">581 </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f1 ws0\" style=\"left:0.0066986084px; bottom:52.828217px;\">Notes: </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls128 ws246\" style=\"left:0.0066986084px; bottom:41.83023px;\">1 <span class=\"_ _2b\"> </span>Changes in wo<span class=\"_ _3\"/>rking capital differ from the mov<span class=\"_ _3\"/>ements in thes<span class=\"ws258\">e balance sheet items due to <span class=\"_ _3\"/>non-cash movements which either re<span class=\"_ _3\"/>la<span class=\"ls21e ws259\">te to the gross-up of<span class=\"_ _3\"/> the third-party<span class=\"_ _3\"/> share of consolidated<span class=\"_ _3\"/> fund </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls229 ws25a\" style=\"left:11.00938px; bottom:32.704224px;\">entities (Note 12.2) or a<span class=\"_ _3\"/>re adjusted elsewh<span class=\"ls22a ws25b\">ere in the Group cash f<span class=\"_ _3\"/>low statement, such <span class=\"ls21e ws25c\">as movements relat<span class=\"_ _3\"/>ing to the fund product<span class=\"ls1eb ws25d\">-based payment charge (within op<span class=\"_ _3\"/><span class=\"ls22a ws25b\">erating activities) and the share </span></span></span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22b ws25e\" style=\"left:11.00938px; bottom:23.65622px;\">repurchase liabil<span class=\"_ _3\"/>ity (within financ<span class=\"_ _3\"/>ing activities).<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22c ws25e\" style=\"left:0.0066986084px; bottom:12.580231px;\">2 <span class=\"_ _2b\"> </span>Includ<span class=\"_ _3\"/>es $44 million (20<span class=\"_ _3\"/>21: $2 million) <span class=\"_ _3\"/><span class=\"ls22d ws25f\">of restricted net ca<span class=\"_ _3\"/>sh inflows relating to co<span class=\"_ _3\"/>nsolidated fund entities<span class=\"_ _3\"/> (Note 12.2). </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:67.00604px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:0.0071029663px; bottom:54.058044px;\">Fee and other receivables are initially record<span class=\"ls1bb ws1ca\">ed at fair value and subsequently measur<span class=\"ls1bd\">ed at amor<span class=\"_ _0\"/>tised cost using the effective <span class=\"ls1b8 ws1ce\">interest rate<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1bd\"><span class=\"ls1b8 ws1ce\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:41.032043px;\">method, except for derivatives (measure<span class=\"_ _0\"/>d at fair value through <span class=\"ls1b8 ws1ce\">profit and loss) and pr<span class=\"_ _0\"/>epayments. Fee receivables and accrued i<span class=\"_ _0\"/>n<span class=\"ls209 ws21b\">come relate<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls209 ws21b\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0071029663px; bottom:28.006042px;\">to management and <span class=\"_ _0\"/>performance fees and are <span class=\"ls1be ws1cc\">received in cash following finalisation o<span class=\"_ _0\"/>f the NAVs of the underlying funds or manag<span class=\"ls1bb ws1ca\">ed ac<span class=\"_ _0\"/>counts.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1bb ws1ca\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:15.058044px;\">The majority of fees are deducted from th<span class=\"_ _0\"/><span class=\"ls1b8 ws1ce\">e NAVs of the respective funds by the inde<span class=\"ws1c8\">pe<span class=\"_ _0\"/>ndent administrators and therefore the cre<span class=\"ls1c0 ws0\">dit risk of fee<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ws1c8\"><span class=\"ls1c0 ws0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls209 ws21b\" style=\"left:0.0071029663px; bottom:2.0320435px;\">receivables is minimal. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Fee receivables <span class=\"_ _20e\"> </span><span class=\"ffac ws0\">35 <span class=\"_ _42\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span>A<span class=\"_ _30c\"> </span>ccrued income <span class=\"_ _1f3\"> </span><span class=\"ffac ls1b7 ws0\">359 <span class=\"_ _3e\"> </span><span class=\"ffad\">355<span class=\"_ _30c\"> </span></span></span>Collateral posted w<span class=\"_ _0\"/>ith derivative counterparties<span class=\"_ _0\"/> 39 <span class=\"_ _42\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span>Receivables from Open Ended Inve<span class=\"ls1c2 ws219\">stment Collective (OEIC) funds<span class=\"_ _0\"/> </span>20 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span>Other fund receivables<span class=\"_ _30c\"> </span>36 <span class=\"_ _42\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span>Prepayments<span class=\"_ _30c\"> </span>17 <span class=\"_ _42\"> </span><span class=\"ffad\">16<span class=\"_ _30c\"> </span></span>Derivatives (Note 13)<span class=\"_ _30c\"> </span>9 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>Sub-lease rental income receivable<span class=\"_ _0\"/> 1 <span class=\"_ _12\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span>Other receivables<span class=\"_ _30c\"> </span>25 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span>Receivables relating to consolidate<span class=\"_ _0\"/>d fund entities (Note 12.2)<span class=\"_ _30c\"> </span>29 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>570 <span class=\"_ _3e\"> </span><span class=\"ffad\">485<span class=\"_ _30c\"> </span></span>No balances are overdue and, under the expecte<span class=\"_ _0\"/>d credit loss model of IFRS 9 \u2018Financial<span class=\"ls2 ws1c7\"> Instruments\u2019, no impairment has<span class=\"_ _0\"/> been rec<span class=\"ls1df ws1eb\">ognised at<span class=\"_ _30c\"> </span></span></span>31 December 2022 (2021: nil). Include<span class=\"_ _0\"/>d in fee and other receivabl<span class=\"ls1b7 ws1d3\">es at 31 December 2<span class=\"_ _0\"/>022 are balances of $1 million (2021: $3 mi<span class=\"ls1fd ws261\">llion) which are<span class=\"_ _30c\"> </span></span></span>expected to be settled after more than 12 months.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Fee receivables <span class=\"_ _20e\"> </span><span class=\"ffac ws0\">35 <span class=\"_ _42\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span>A<span class=\"_ _30c\"> </span>ccrued income <span class=\"_ _1f3\"> </span><span class=\"ffac ls1b7 ws0\">359 <span class=\"_ _3e\"> </span><span class=\"ffad\">355<span class=\"_ _30c\"> </span></span></span>Collateral posted w<span class=\"_ _0\"/>ith derivative counterparties<span class=\"_ _0\"/> 39 <span class=\"_ _42\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span>Receivables from Open Ended Inve<span class=\"ls1c2 ws219\">stment Collective (OEIC) funds<span class=\"_ _0\"/> </span>20 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span>Other fund receivables<span class=\"_ _30c\"> </span>36 <span class=\"_ _42\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span>Prepayments<span class=\"_ _30c\"> </span>17 <span class=\"_ _42\"> </span><span class=\"ffad\">16<span class=\"_ _30c\"> </span></span>Derivatives (Note 13)<span class=\"_ _30c\"> </span>9 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>Sub-lease rental income receivable<span class=\"_ _0\"/> 1 <span class=\"_ _12\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span>Other receivables<span class=\"_ _30c\"> </span>25 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span>Receivables relating to consolidate<span class=\"_ _0\"/>d fund entities (Note 12.2)<span class=\"_ _30c\"> </span>29 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>570 <span class=\"_ _3e\"> </span><span class=\"ffad\">485<span class=\"_ _30c\"> </span></span>No balances are overdue and, under the expecte<span class=\"_ _0\"/>d credit loss model of IFRS 9 \u2018Financial<span class=\"ls2 ws1c7\"> Instruments\u2019, no impairment has<span class=\"_ _0\"/> been rec<span class=\"ls1df ws1eb\">ognised at<span class=\"_ _30c\"> </span></span></span>31 December 2022 (2021: nil). Include<span class=\"_ _0\"/>d in fee and other receivabl<span class=\"ls1b7 ws1d3\">es at 31 December 2<span class=\"_ _0\"/>022 are balances of $1 million (2021: $3 mi<span class=\"ls1fd ws261\">llion) which are<span class=\"_ _30c\"> </span></span></span>expected to be settled after more than 12 months.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Fee receivables <span class=\"_ _20e\"> </span><span class=\"ffac ws0\">35 <span class=\"_ _42\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span>A<span class=\"_ _30c\"> </span>ccrued income <span class=\"_ _1f3\"> </span><span class=\"ffac ls1b7 ws0\">359 <span class=\"_ _3e\"> </span><span class=\"ffad\">355<span class=\"_ _30c\"> </span></span></span>Collateral posted w<span class=\"_ _0\"/>ith derivative counterparties<span class=\"_ _0\"/> 39 <span class=\"_ _42\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span>Receivables from Open Ended Inve<span class=\"ls1c2 ws219\">stment Collective (OEIC) funds<span class=\"_ _0\"/> </span>20 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span>Other fund receivables<span class=\"_ _30c\"> </span>36 <span class=\"_ _42\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span>Prepayments<span class=\"_ _30c\"> </span>17 <span class=\"_ _42\"> </span><span class=\"ffad\">16<span class=\"_ _30c\"> </span></span>Derivatives (Note 13)<span class=\"_ _30c\"> </span>9 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>Sub-lease rental income receivable<span class=\"_ _0\"/> 1 <span class=\"_ _12\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span>Other receivables<span class=\"_ _30c\"> </span>25 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span>Receivables relating to consolidate<span class=\"_ _0\"/>d fund entities (Note 12.2)<span class=\"_ _30c\"> </span>29 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>570 <span class=\"_ _3e\"> </span><span class=\"ffad\">485<span class=\"_ _30c\"> </span></span>No balances are overdue and, under the expecte<span class=\"_ _0\"/>d credit loss model of IFRS 9 \u2018Financial<span class=\"ls2 ws1c7\"> Instruments\u2019, no impairment has<span class=\"_ _0\"/> been rec<span class=\"ls1df ws1eb\">ognised at<span class=\"_ _30c\"> </span></span></span>31 December 2022 (2021: nil). Include<span class=\"_ _0\"/>d in fee and other receivabl<span class=\"ls1b7 ws1d3\">es at 31 December 2<span class=\"_ _0\"/>022 are balances of $1 million (2021: $3 mi<span class=\"ls1fd ws261\">llion) which are<span class=\"_ _30c\"> </span></span></span>expected to be settled after more than 12 months.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Fee receivables <span class=\"_ _20e\"> </span><span class=\"ffac ws0\">35 <span class=\"_ _42\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span>A<span class=\"_ _30c\"> </span>ccrued income <span class=\"_ _1f3\"> </span><span class=\"ffac ls1b7 ws0\">359 <span class=\"_ _3e\"> </span><span class=\"ffad\">355<span class=\"_ _30c\"> </span></span></span>Collateral posted w<span class=\"_ _0\"/>ith derivative counterparties<span class=\"_ _0\"/> 39 <span class=\"_ _42\"> </span><span class=\"ffad\">29<span class=\"_ _30c\"> </span></span>Receivables from Open Ended Inve<span class=\"ls1c2 ws219\">stment Collective (OEIC) funds<span class=\"_ _0\"/> </span>20 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span>Other fund receivables<span class=\"_ _30c\"> </span>36 <span class=\"_ _42\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span>Prepayments<span class=\"_ _30c\"> </span>17 <span class=\"_ _42\"> </span><span class=\"ffad\">16<span class=\"_ _30c\"> </span></span>Derivatives (Note 13)<span class=\"_ _30c\"> </span>9 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>Sub-lease rental income receivable<span class=\"_ _0\"/> 1 <span class=\"_ _12\"> </span><span class=\"ffad\">2<span class=\"_ _30c\"> </span></span>Other receivables<span class=\"_ _30c\"> </span>25 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span>Receivables relating to consolidate<span class=\"_ _0\"/>d fund entities (Note 12.2)<span class=\"_ _30c\"> </span>29 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>570 <span class=\"_ _3e\"> </span><span class=\"ffad\">485<span class=\"_ _30c\"> </span></span>No balances are overdue and, under the expecte<span class=\"_ _0\"/>d credit loss model of IFRS 9 \u2018Financial<span class=\"ls2 ws1c7\"> Instruments\u2019, no impairment has<span class=\"_ _0\"/> been rec<span class=\"ls1df ws1eb\">ognised at<span class=\"_ _30c\"> </span></span></span>31 December 2022 (2021: nil). Include<span class=\"_ _0\"/>d in fee and other receivabl<span class=\"ls1b7 ws1d3\">es at 31 December 2<span class=\"_ _0\"/>022 are balances of $1 million (2021: $3 mi<span class=\"ls1fd ws261\">llion) which are<span class=\"_ _30c\"> </span></span></span>expected to be settled after more than 12 months.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:28.00415px;\">No balances are overdue and, under the expecte<span class=\"_ _0\"/>d credit loss model of IFRS 9 \u2018Financial<span class=\"ls2 ws1c7\"> Instruments\u2019, no impairment has<span class=\"_ _0\"/> been rec<span class=\"ls1df ws1eb\">ognised at<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1df ws1eb\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0026168823px; bottom:15.0563965px;\">31 December 2022 (2021: nil). Include<span class=\"_ _0\"/>d in fee and other receivabl<span class=\"ls1b7 ws1d3\">es at 31 December 2<span class=\"_ _0\"/>022 are balances of $1 million (2021: $3 mi<span class=\"ls1fd ws261\">llion) which are<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1fd ws261\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws220\" style=\"left:0.0026168823px; bottom:2.0307617px;\">expected to be settled after more than 12 months. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "Accounting policy<span class=\"_ _30c\"> </span>Trade and other payables are initia<span class=\"_ _0\"/>lly record<span class=\"ls1e0 ws1e9\">ed at f<span class=\"_ _3\"/>air value, which is usually the invoiced amount<span class=\"_ _3\"/>, and subsequently measu<span class=\"_ _3\"/>red <span class=\"ls1bd ws1f8\">at amortised cost<span class=\"_ _30c\"> </span></span></span>using the effectiv<span class=\"_ _0\"/>e interest rate method, except for deri<span class=\"_ _0\"/>vative<span class=\"ls1c8 ws23b\">s which are measured at fair value <span class=\"_ _3\"/>through profit and loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "<div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:579.9845px; bottom:278.3703px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:586.94586px; bottom:269.2443px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:278.3703px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:269.2443px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws21e\" style=\"left:0.0026168823px; bottom:253.56628px;\">Trade payables <span class=\"_ _20f\"> </span><span class=\"ffac ls1b7 ws0\">4 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:239.2923px;\">Compensation accruals  <span class=\"_ _19e\"> </span><span class=\"ffac ls1b7 ws0\">453 <span class=\"_ _72\"> </span><span class=\"ffad\">373<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:225.0187px;\">Other accruals  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:225.01828px;\">86 <span class=\"_ _42\"> </span><span class=\"ffad\">80<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d2 ws1de\" style=\"left:0.0026168823px; bottom:210.66586px;\">Share repurchase liabilit<span class=\"_ _3\"/>y<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:210.66641px;\">98 <span class=\"_ _3e\"> </span><span class=\"ffad\">109<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:196.39282px;\">Payables under repo arrangements<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:196.39227px;\">54 <span class=\"_ _42\"> </span><span class=\"ffad\">64<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:182.11868px;\">Payables to OEIC funds<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:182.11841px;\">18 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:167.76599px;\">Tax and social security<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:167.76642px;\">30 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:153.49283px;\">Derivatives (Note 13)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:591.2702px; bottom:153.49228px;\">6 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws263\" style=\"left:0.0026168823px; bottom:139.21869px;\">Other payables<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:139.21841px;\">13 <span class=\"_ _42\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:124.866px;\">Payables relating to consolidated fund entities (No<span class=\"_ _0\"/>te 12.2)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:579.9845px; bottom:124.86627px;\">180 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:579.9845px; bottom:110.280426px;\">942 <span class=\"_ _3e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:90.31229px;\">Payables under repo arrangements relate to <span class=\"ls1c0 ws0\">obligati<span class=\"_ _0\"/>ons to repurchase seed investments.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc3 sc0 ls2 ws0\" style=\"left:0.0026168823px; bottom:72.13806px;\">T<span class=\"fc2 ls1bd ws220\">rade and other payables can be analysed accordin<span class=\"ls1e9 ws1f2\">g to their contractual maturi<span class=\"_ _0\"/>ty date as follows:<span class=\"_ _30c\"> </span></span></span><span class=\"fc2 ls1bd ws220\"><span class=\"ls1e9 ws1f2\"> </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:579.9845px; bottom:55.75827px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:46.55429px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:55.75827px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:46.55429px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:30.954285px;\">Within one year <span class=\"_ _157\"> </span><span class=\"ffac ls1b7\">871 <span class=\"_ _72\"> </span><span class=\"ffad\">674<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws21e\" style=\"left:0.0026168823px; bottom:16.680283px;\">Between one and three years <span class=\"_ _210\"> </span><span class=\"ffac ls1b7 ws0\">71 <span class=\"_ _79\"> </span><span class=\"ffad\">28<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:579.9845px; bottom:2.0162811px;\">942 <span class=\"_ _6e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Trade payables <span class=\"_ _20f\"> </span><span class=\"ffac ls1b7 ws0\">4 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Compensation accruals  <span class=\"_ _19e\"> </span><span class=\"ffac ls1b7 ws0\">453 <span class=\"_ _72\"> </span><span class=\"ffad\">373<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Other accruals  86 <span class=\"_ _42\"> </span><span class=\"ffad\">80<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Share repurchase liabilit<span class=\"_ _3\"/>y<span class=\"_ _30c\"> </span> 98 <span class=\"_ _3e\"> </span><span class=\"ffad\">109<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables under repo arrangements<span class=\"_ _30c\"> </span> 54 <span class=\"_ _42\"> </span><span class=\"ffad\">64<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables to OEIC funds<span class=\"_ _30c\"> </span> 18 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Tax and social security<span class=\"_ _30c\"> </span> 30 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Derivatives (Note 13)<span class=\"_ _30c\"> </span> 6 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other payables<span class=\"_ _30c\"> </span>13 <span class=\"_ _42\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables relating to consolidated fund entities (No<span class=\"_ _0\"/>te 12.2)<span class=\"_ _30c\"> </span> 180 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>942 <span class=\"_ _3e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Payables under repo arrangements relate to <span class=\"ls1c0 ws0\">obligati<span class=\"_ _0\"/>ons to repurchase seed investments.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>T<span class=\"fc2 ls1bd ws220\">rade and other payables can be analysed accordin<span class=\"ls1e9 ws1f2\">g to their contractual maturi<span class=\"_ _0\"/>ty date as follows:<span class=\"_ _30c\"> </span></span></span><span class=\"fc2 ls1bd ws220\"><span class=\"ls1e9 ws1f2\"> </span></span>2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Within one year <span class=\"_ _157\"> </span><span class=\"ffac ls1b7\">871 <span class=\"_ _72\"> </span><span class=\"ffad\">674<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span>Between one and three years <span class=\"_ _210\"> </span><span class=\"ffac ls1b7 ws0\">71 <span class=\"_ _79\"> </span><span class=\"ffad\">28<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>942 <span class=\"_ _6e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Trade payables <span class=\"_ _20f\"> </span><span class=\"ffac ls1b7 ws0\">4 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span></span>Compensation accruals  <span class=\"_ _19e\"> </span><span class=\"ffac ls1b7 ws0\">453 <span class=\"_ _72\"> </span><span class=\"ffad\">373<span class=\"_ _30c\"> </span></span></span>Other accruals 86 <span class=\"_ _42\"> </span><span class=\"ffad\">80<span class=\"_ _30c\"> </span></span>Share repurchase liabilit<span class=\"_ _3\"/>y<span class=\"_ _30c\"> </span>98 <span class=\"_ _3e\"> </span><span class=\"ffad\">109<span class=\"_ _30c\"> </span></span>Payables under repo arrangements<span class=\"_ _30c\"> </span>54 <span class=\"_ _42\"> </span><span class=\"ffad\">64<span class=\"_ _30c\"> </span></span>Payables to OEIC funds<span class=\"_ _30c\"> </span>18 <span class=\"_ _42\"> </span><span class=\"ffad\">25<span class=\"_ _30c\"> </span></span>Tax and social security<span class=\"_ _30c\"> </span>30 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>Derivatives (Note 13)<span class=\"_ _30c\"> </span>6 <span class=\"_ _12\"> </span><span class=\"ffad\">5<span class=\"_ _30c\"> </span></span>Other payables<span class=\"_ _30c\"> </span>13 <span class=\"_ _42\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span>Payables relating to consolidated fund entities (No<span class=\"_ _0\"/>te 12.2)<span class=\"_ _30c\"> </span>180 <span class=\"_ _42\"> </span><span class=\"ffad\">19<span class=\"_ _30c\"> </span></span>942 <span class=\"_ _3e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span>Payables under repo arrangements relate to <span class=\"ls1c0 ws0\">obligati<span class=\"_ _0\"/>ons to repurchase seed investments.<span class=\"_ _30c\"> </span></span>T<span class=\"fc2 ls1bd ws220\">rade and other payables can be analysed accordin<span class=\"ls1e9 ws1f2\">g to their contractual maturi<span class=\"_ _0\"/>ty date as follows:<span class=\"_ _30c\"> </span></span></span>2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Within one year <span class=\"_ _157\"> </span><span class=\"ffac ls1b7\">871 <span class=\"_ _72\"> </span><span class=\"ffad\">674<span class=\"_ _30c\"> </span></span></span>Between one and three years <span class=\"_ _210\"> </span><span class=\"ffac ls1b7 ws0\">71 <span class=\"_ _79\"> </span><span class=\"ffad\">28<span class=\"_ _30c\"> </span></span></span>942 <span class=\"_ _6e\"> </span><span class=\"ffad\">702<span class=\"_ _30c\"> </span></span><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:159.97745px;\">Financial assets at fair v<span class=\"_ _0\"/>a<span class=\"ls1df ws1e8\">lue through profit or loss<span class=\"_ _0\"/> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:169.80515px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:160.60117px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:169.80515px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:160.60117px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0066986084px; bottom:145.00116px;\">Investments in f<span class=\"_ _0\"/>und products <span class=\"_ _211\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"ffac ls1b7\">304 <span class=\"_ _4b\"> </span><span class=\"ffad\">422 </span></span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:130.7273px;\">Investments in consolidated funds: tr<span class=\"ls1b7 ws1d3\">ans<span class=\"_ _0\"/>ferrable securities (Note 12.2) <span class=\"_ _212\"> </span> <span class=\"_ _72\"> </span><span class=\"ffac ws0\">905 <span class=\"_ _4b\"> </span><span class=\"ffad\">549 </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0066986084px; bottom:116.37485px;\">Other investments <span class=\"_ _213\"> </span><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:116.37515px;\">\u2013 <span class=\"_ _d3\"> </span><span class=\"ffad ls1b7\">3 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:101.78931px;\">Investments in fund product<span class=\"_ _0\"/>s and other investments <span class=\"_ _214\"> </span><span class=\"ffad ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:570.4202px; bottom:101.789154px;\">1,209 <span class=\"_ _4b\"> </span><span class=\"ffad\">974 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cc ws0\" style=\"left:0.0066986084px; bottom:76.28317px;\">Less:<span class=\"sc1 ls2\"> <span class=\"_ _215\"> </span><span class=\"sc0\"> <span class=\"_ _17b\"> </span><span class=\"ffac fc13\"> <span class=\"_ _d2\"> </span></span> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:6.506569px; bottom:62.009155px;\">Fund investment<span class=\"_ _0\"/>s held for deferred compensati<span class=\"_ _0\"/>on arrangements <span class=\"_ _216\"> </span> <span class=\"_ _5f\"> </span><span class=\"ffac ls1c2 ws0\">(153) <span class=\"_ _67\"> </span><span class=\"ffad ls1c0\">(119)<span class=\"_ _0\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:6.506569px; bottom:47.735565px;\">Investments in consolidated funds: <span class=\"_ _0\"/>exclude co<span class=\"ls1c5 ws1d1\">nsolidation gross-<span class=\"_ _0\"/>up of net investment <span class=\"_ _c6\"> </span> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws0\" style=\"left:575.8603px; bottom:47.73517px;\">(368) <span class=\"_ _67\"> </span><span class=\"ffad ls1c0\">(204) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:6.506569px; bottom:33.38272px;\">Other investments <span class=\"_ _217\"> </span><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls232 ws267\" style=\"left:591.9696px; bottom:33.38315px;\">\u2013  <span class=\"_ _d6\"> </span><span class=\"ffad ls1bd ws0\">(3) </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c4 ws1d0\" style=\"left:0.0066986084px; bottom:18.797302px;\">Seeding inve<span class=\"_ _0\"/>stments portfolio<span class=\"_ _0\"/> <span class=\"_ _218\"> </span><span class=\"ffad ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:18.79715px;\">688 <span class=\"_ _4b\"> </span><span class=\"ffad\">648 </span></div>12. Investments in fund products and other investments <span class=\"ffad ls21d ws0\">continued<span class=\"_ _3\"/><span class=\"ffac ls2\"> </span></span>12.1. Investments in <span class=\"_ _0\"/>fund products At 31 December 2022, exposure to fund produc<span class=\"_ _0\"/>ts via repo arrangements (included within inves<span class=\"_ _0\"/>tments <span class=\"ls1e9 ws1f2\">in fund products, with an off<span class=\"ws0\">setting </span></span>repayment obligation included within trade a<span class=\"_ _0\"/>nd other payables<span class=\"ls1bf ws1f9\">) was $54 million (2021: $64 million). Additional exposure vi<span class=\"_ _0\"/>a TRS was $138 million </span>(2021: $108 million). The largest single investment in fund <span class=\"_ _0\"/>products at 31 December 2022 was $61 million (2021: $45 million). <span class=\"_ _0\"/><span class=\"ffac fc17 ls2 ws0\"> </span>Income or gains on investments and o<span class=\"_ _0\"/>ther fi<span class=\"ls1c6 ws1d2\">nancial instrument<span class=\"_ _3\"/>s co<span class=\"ls1c2 ws219\">mprises the following: </span></span>2022 $m 2021 $m Net (losses)/gains on seeding inves<span class=\"_ _0\"/>tments portfolio <span class=\"_ _13c\"> </span> <span class=\"_ _64\"> </span><span class=\"ffac ls1bf ws0\">(12) <span class=\"_ _5c\"> </span><span class=\"ffad ls1b7\">24 </span></span>Consolidated fund entities: gross-up<span class=\"ls1b8 ws1ce\"> of net g<span class=\"_ _0\"/>ains on investments  <span class=\"_ _219\"> </span> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _d6\"> </span></span></span><span class=\"ws0\">12 </span>Foreign exchange movements  <span class=\"_ _21a\"> </span><span class=\"ls2 ws0\"> </span>22 <span class=\"_ _12c\"> </span><span class=\"ffad\">3 </span>Net (losses)/gains on fund investments <span class=\"_ _0\"/>held for deferr<span class=\"ls2 ws1c7\">ed compensation arrangem<span class=\"_ _0\"/>ents and other investments <span class=\"_ _f1\"> </span> </span>(3) <span class=\"_ _d5\"> </span><span class=\"ffad ls1b7\">3 </span>Net income or gains on investments and other finan<span class=\"_ _0\"/>cial instruments <span class=\"_ _188\"> </span><span class=\"ffad ls2 ws0\"> </span>7 <span class=\"_ _d6\"> </span><span class=\"ffad\">42 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "12. Investments in fund pr<span class=\"ls20e ws249\">oducts and other investments </span>Accounting policy Investments in fund products are cl<span class=\"_ _0\"/>assified<span class=\"ls2 ws1c7\"> at fair value through profit or loss, with<span class=\"ls1b7 ws1d3\"> net g<span class=\"_ _0\"/>ains due to movements in fair value<span class=\"ls1ee ws1fb\"> recognised through </span></span></span>income or gains on investments and o<span class=\"_ _0\"/>ther fi<span class=\"ls1ba ws1c9\">nancial instruments. Th<span class=\"_ _3\"/>e fair values of inve<span class=\"ls1e9 ws1f2\">stments in fund products are typically d<span class=\"ls1bc ws1cb\">erived from their </span></span></span>reported NAVs, which in turn are b<span class=\"_ _0\"/>ased upon the value of the und<span class=\"ls1ef ws1fc\">erlying assets. The valuation of <span class=\"ls1b7 ws1d3\">the underlying assets within e<span class=\"ls22f ws264\">ach fund product </span></span></span>is determined by external valuatio<span class=\"_ _0\"/>n service providers based on<span class=\"ls1ea ws1f5\"> an agreed valuation policy and methodology. While th<span class=\"_ _3\"/>ese valuatio<span class=\"ls1cb ws21f\">ns are </span></span>performed independent<span class=\"_ _3\"/>ly of Man Group, we have established oversi<span class=\"ls214 ws218\">ght proced<span class=\"_ _3\"/>ures and due diligence processes to ensure that the N<span class=\"_ _3\"/><span class=\"ls1b9 ws0\">AVs </span></span>reported by the external valuat<span class=\"ls1bc ws256\">ion service providers are reliable <span class=\"ls2 ws1c7\">and appropriate. Purchases a<span class=\"_ _0\"/>nd sales of investments are recog<span class=\"ls227 ws257\">nised o<span class=\"_ _0\"/>n </span></span></span>trade date. Our holdings in collateralised loan obligat<span class=\"_ _3\"/>ion (CLO) risk retent<span class=\"ls1d3 ws1df\">ion assets are priced using a bo<span class=\"_ _3\"/>ttom-up valuation method. We us<span class=\"ls1be ws254\">e third-party </span></span>valuations to price the securities within <span class=\"ls201 ws20e\">the underlying portfolios and th<span class=\"ls2 ws1c7\">en <span class=\"_ _0\"/>apply the percentage of the CLO notes we hold<span class=\"_ _0\"/> to these valuations. </span></span>Holdings in subordin<span class=\"_ _3\"/>ated tranches<span class=\"ls1bc ws1cb\"> of CLOs are valued using an av<span class=\"ls1be ws1cc\">erage of third-par<span class=\"_ _0\"/>ty valuations.  </span></span>Seeding inve<span class=\"_ _0\"/>stments portfolio<span class=\"_ _0\"/> We use capital to invest in fund pro<span class=\"_ _0\"/>ducts as part of our ongoi<span class=\"ls1b8 ws1c8\">ng business, to build product breadth and to trial investment res<span class=\"ls201 ws0\">earch </span></span>developments before mar<span class=\"_ _0\"/>keting the products broadl<span class=\"_ _0\"/>y to investors. Seed capital<span class=\"_ _0\"/> is invested via direct hold<span class=\"_ _0\"/>ings in fund products <span class=\"ls1bb ws1ca\">or sale and </span>repurchase (repo)<span class=\"_ _0\"/> arrangements, which allow us to <span class=\"_ _0\"/>finance seed investments withou<span class=\"_ _0\"/>t consuming high level<span class=\"_ _0\"/>s of cash. Alternatively<span class=\"ls1e8 ws1f1\">, we may </span>obtain exposure to seed investments via to<span class=\"ls1b9 ws235\">tal return <span class=\"_ _0\"/>swap (TRS) arrangements. Under a <span class=\"ls1bd ws1f8\">repo arrangement we ar<span class=\"_ _0\"/>e committed to repu</span></span><span class=\"ls1cb\">rchase </span>the underlying seed investments at<span class=\"_ _0\"/> maturity<span class=\"ls1c0 ws0\"> and pay an interest charge <span class=\"ls1e9 ws1f2\">over the period, with the o<span class=\"_ _0\"/>bligation to repurchase the a<span class=\"ls1bc ws1cb\">ssets on maturity </span></span></span>recorded as a liability within<span class=\"_ _3\"/> trade and other payables. Under a <span class=\"ls1ea ws1f5\">TRS arrangement, we are under no form of repayment obligation <span class=\"ls230 ws261\">an<span class=\"_ _3\"/>d have<span class=\"_ _3\"/> </span></span>no ownership interest (or voting rig<span class=\"_ _0\"/>hts) in<span class=\"ls1e9 ws1f2\"> the underlying investment. In exchange fo<span class=\"ls1bb ws1ca\">r the<span class=\"_ _0\"/> returns on the underlying seed inves<span class=\"ls1df ws1e8\">tments, we <span class=\"_ _0\"/>pay </span></span></span>a floating rate of interest.<span class=\"_ _0\"/> Consolida<span class=\"_ _3\"/>tion The control consi<span class=\"_ _0\"/>derations under IFRS 10 \u2018Co<span class=\"_ _0\"/>nsolidated Financial Sta<span class=\"_ _0\"/>tements\u2019 apply to fund <span class=\"_ _0\"/>product investments, i<span class=\"_ _0\"/>ncluding those<span class=\"ls1c7 ws265\"> underlyin<span class=\"_ _3\"/>g </span>our repo and TRS instruments. Fund e<span class=\"_ _0\"/>ntities deemed to be contr<span class=\"_ _0\"/>o<span class=\"ls1c0 ws0\">lled are consolidated on a line-by<span class=\"ls1b8 ws1ce\">-line basis from the da<span class=\"_ _0\"/>te cont<span class=\"ls201 ws20e\">rol commences </span></span></span>until it ceases. Where we are not deemed <span class=\"_ _0\"/>to <span class=\"ls1be ws254\">control the fund, our investme<span class=\"ls1bc ws1cb\">nt is classified within in</span></span>vestments in fund products.<span class=\"_ _0\"/><span class=\"ls2 ws0\"> </span>We only have limited exposu<span class=\"_ _3\"/>re to the variable returns of the fund<span class=\"ls1bf ws1f9\"> entities we manage unless we ei<span class=\"ls1b7 ws1d3\">ther hold an investment in the<span class=\"ls1ca ws1dc\"> f<span class=\"_ _0\"/>und entity or </span></span></span>receive the returns of the fund <span class=\"ls1b9 ws235\">entity via a TRS or repo arrange<span class=\"_ _0\"/>ment. For most </span><span class=\"ws240\">fund entities: the existe<span class=\"ls1c8 ws1d4\">nce of independent boar<span class=\"ls1cb\">ds o<span class=\"_ _0\"/>f directors; </span></span></span>rights which allow for th<span class=\"_ _3\"/>e removal of the in<span class=\"ls202 ws211\">vestment manager or advis<span class=\"_ _0\"/>er; the influen<span class=\"ls1e9 ws1f2\">ce of external investors; limited exposur<span class=\"_ _0\"/>e <span class=\"ls1be ws1cc\">to variable returns; </span></span></span>and the arm\u2019s length nature o<span class=\"_ _0\"/>f our contract<span class=\"ls1b9 ws235\">s with those fund entities, <span class=\"ls1e9 ws1f2\">indicate that we do not <span class=\"_ _0\"/>cont<span class=\"ls201 ws20e\">rol them. As a result, the a<span class=\"ls1c0 ws0\">ssociated assets, </span></span></span></span>liabilities and results of<span class=\"_ _3\"/> these funds are not consolidated into th<span class=\"_ _3\"/>e Group financial statements.  Investment prope<span class=\"_ _0\"/>rty held by consolidated fu<span class=\"ls1fe ws207\">nd entities comprises land and buildings he<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ld to earn rent or for capital appr<span class=\"_ _0\"/>eciati<span class=\"ls1e8 ws1f1\">on, and is </span></span></span>measured at cost less depreciatio<span class=\"_ _0\"/>n and impairment. Other than la<span class=\"ls1cc ws1f3\">nd, which is not depr<span class=\"_ _0\"/>eciated, depreciation is calculated on a s<span class=\"_ _0\"/><span class=\"ls1cb ws21f\">traight-line basis </span></span>over the asset\u2019s estimate<span class=\"_ _0\"/>d useful <span class=\"ls1c8 ws23b\">life (between three and 30 years). </span>Fund investments held for deferr<span class=\"_ _0\"/><span class=\"ls1b9 ws235\">ed compensation arrangements </span>We hold fund product investmen<span class=\"_ _0\"/>ts related to deferred compensation<span class=\"ls1bb ws1ca\"> <span class=\"_ _0\"/>arrangements to offset any change in the associa<span class=\"_ _0\"/>ted compensat<span class=\"ls1ea ws1f5\">ion cost </span></span>over the vesting period. At vest<span class=\"ls1d2 ws1de\">ing, the value of the fund investment is deliver<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ed to the employee. These fund prod<span class=\"_ _0\"/>uct investme<span class=\"ls231 ws266\">nts ar<span class=\"_ _3\"/>e measure<span class=\"_ _3\"/>d </span></span></span>at fair value and include balanc<span class=\"ls1c8 ws1d4\">es <span class=\"_ _0\"/>held by the Employee Trust.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "12. Investments in fund pr<span class=\"ls20e ws249\">oducts and other investments </span>Accounting policy Investments in fund products are cl<span class=\"_ _0\"/>assified<span class=\"ls2 ws1c7\"> at fair value through profit or loss, with<span class=\"ls1b7 ws1d3\"> net g<span class=\"_ _0\"/>ains due to movements in fair value<span class=\"ls1ee ws1fb\"> recognised through </span></span></span>income or gains on investments and o<span class=\"_ _0\"/>ther fi<span class=\"ls1ba ws1c9\">nancial instruments. Th<span class=\"_ _3\"/>e fair values of inve<span class=\"ls1e9 ws1f2\">stments in fund products are typically d<span class=\"ls1bc ws1cb\">erived from their </span></span></span>reported NAVs, which in turn are b<span class=\"_ _0\"/>ased upon the value of the und<span class=\"ls1ef ws1fc\">erlying assets. The valuation of <span class=\"ls1b7 ws1d3\">the underlying assets within e<span class=\"ls22f ws264\">ach fund product </span></span></span>is determined by external valuatio<span class=\"_ _0\"/>n service providers based on<span class=\"ls1ea ws1f5\"> an agreed valuation policy and methodology. While th<span class=\"_ _3\"/>ese valuatio<span class=\"ls1cb ws21f\">ns are </span></span>performed independent<span class=\"_ _3\"/>ly of Man Group, we have established oversi<span class=\"ls214 ws218\">ght proced<span class=\"_ _3\"/>ures and due diligence processes to ensure that the N<span class=\"_ _3\"/><span class=\"ls1b9 ws0\">AVs </span></span>reported by the external valuat<span class=\"ls1bc ws256\">ion service providers are reliable <span class=\"ls2 ws1c7\">and appropriate. Purchases a<span class=\"_ _0\"/>nd sales of investments are recog<span class=\"ls227 ws257\">nised o<span class=\"_ _0\"/>n </span></span></span>trade date. Our holdings in collateralised loan obligat<span class=\"_ _3\"/>ion (CLO) risk retent<span class=\"ls1d3 ws1df\">ion assets are priced using a bo<span class=\"_ _3\"/>ttom-up valuation method. We us<span class=\"ls1be ws254\">e third-party </span></span>valuations to price the securities within <span class=\"ls201 ws20e\">the underlying portfolios and th<span class=\"ls2 ws1c7\">en <span class=\"_ _0\"/>apply the percentage of the CLO notes we hold<span class=\"_ _0\"/> to these valuations. </span></span>Holdings in subordin<span class=\"_ _3\"/>ated tranches<span class=\"ls1bc ws1cb\"> of CLOs are valued using an av<span class=\"ls1be ws1cc\">erage of third-par<span class=\"_ _0\"/>ty valuations.  </span></span>Seeding inve<span class=\"_ _0\"/>stments portfolio<span class=\"_ _0\"/> We use capital to invest in fund pro<span class=\"_ _0\"/>ducts as part of our ongoi<span class=\"ls1b8 ws1c8\">ng business, to build product breadth and to trial investment res<span class=\"ls201 ws0\">earch </span></span>developments before mar<span class=\"_ _0\"/>keting the products broadl<span class=\"_ _0\"/>y to investors. Seed capital<span class=\"_ _0\"/> is invested via direct hold<span class=\"_ _0\"/>ings in fund products <span class=\"ls1bb ws1ca\">or sale and </span>repurchase (repo)<span class=\"_ _0\"/> arrangements, which allow us to <span class=\"_ _0\"/>finance seed investments withou<span class=\"_ _0\"/>t consuming high level<span class=\"_ _0\"/>s of cash. Alternatively<span class=\"ls1e8 ws1f1\">, we may </span>obtain exposure to seed investments via to<span class=\"ls1b9 ws235\">tal return <span class=\"_ _0\"/>swap (TRS) arrangements. Under a <span class=\"ls1bd ws1f8\">repo arrangement we ar<span class=\"_ _0\"/>e committed to repu</span></span><span class=\"ls1cb\">rchase </span>the underlying seed investments at<span class=\"_ _0\"/> maturity<span class=\"ls1c0 ws0\"> and pay an interest charge <span class=\"ls1e9 ws1f2\">over the period, with the o<span class=\"_ _0\"/>bligation to repurchase the a<span class=\"ls1bc ws1cb\">ssets on maturity </span></span></span>recorded as a liability within<span class=\"_ _3\"/> trade and other payables. Under a <span class=\"ls1ea ws1f5\">TRS arrangement, we are under no form of repayment obligation <span class=\"ls230 ws261\">an<span class=\"_ _3\"/>d have<span class=\"_ _3\"/> </span></span>no ownership interest (or voting rig<span class=\"_ _0\"/>hts) in<span class=\"ls1e9 ws1f2\"> the underlying investment. In exchange fo<span class=\"ls1bb ws1ca\">r the<span class=\"_ _0\"/> returns on the underlying seed inves<span class=\"ls1df ws1e8\">tments, we <span class=\"_ _0\"/>pay </span></span></span>a floating rate of interest.<span class=\"_ _0\"/> Consolida<span class=\"_ _3\"/>tion The control consi<span class=\"_ _0\"/>derations under IFRS 10 \u2018Co<span class=\"_ _0\"/>nsolidated Financial Sta<span class=\"_ _0\"/>tements\u2019 apply to fund <span class=\"_ _0\"/>product investments, i<span class=\"_ _0\"/>ncluding those<span class=\"ls1c7 ws265\"> underlyin<span class=\"_ _3\"/>g </span>our repo and TRS instruments. Fund e<span class=\"_ _0\"/>ntities deemed to be contr<span class=\"_ _0\"/>o<span class=\"ls1c0 ws0\">lled are consolidated on a line-by<span class=\"ls1b8 ws1ce\">-line basis from the da<span class=\"_ _0\"/>te cont<span class=\"ls201 ws20e\">rol commences </span></span></span>until it ceases. Where we are not deemed <span class=\"_ _0\"/>to <span class=\"ls1be ws254\">control the fund, our investme<span class=\"ls1bc ws1cb\">nt is classified within in</span></span>vestments in fund products.<span class=\"_ _0\"/><span class=\"ls2 ws0\"> </span>We only have limited exposu<span class=\"_ _3\"/>re to the variable returns of the fund<span class=\"ls1bf ws1f9\"> entities we manage unless we ei<span class=\"ls1b7 ws1d3\">ther hold an investment in the<span class=\"ls1ca ws1dc\"> f<span class=\"_ _0\"/>und entity or </span></span></span>receive the returns of the fund <span class=\"ls1b9 ws235\">entity via a TRS or repo arrange<span class=\"_ _0\"/>ment. For most </span><span class=\"ws240\">fund entities: the existe<span class=\"ls1c8 ws1d4\">nce of independent boar<span class=\"ls1cb\">ds o<span class=\"_ _0\"/>f directors; </span></span></span>rights which allow for th<span class=\"_ _3\"/>e removal of the in<span class=\"ls202 ws211\">vestment manager or advis<span class=\"_ _0\"/>er; the influen<span class=\"ls1e9 ws1f2\">ce of external investors; limited exposur<span class=\"_ _0\"/>e <span class=\"ls1be ws1cc\">to variable returns; </span></span></span>and the arm\u2019s length nature o<span class=\"_ _0\"/>f our contract<span class=\"ls1b9 ws235\">s with those fund entities, <span class=\"ls1e9 ws1f2\">indicate that we do not <span class=\"_ _0\"/>cont<span class=\"ls201 ws20e\">rol them. As a result, the a<span class=\"ls1c0 ws0\">ssociated assets, </span></span></span></span>liabilities and results of<span class=\"_ _3\"/> these funds are not consolidated into th<span class=\"_ _3\"/>e Group financial statements.  Investment prope<span class=\"_ _0\"/>rty held by consolidated fu<span class=\"ls1fe ws207\">nd entities comprises land and buildings he<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ld to earn rent or for capital appr<span class=\"_ _0\"/>eciati<span class=\"ls1e8 ws1f1\">on, and is </span></span></span>measured at cost less depreciatio<span class=\"_ _0\"/>n and impairment. Other than la<span class=\"ls1cc ws1f3\">nd, which is not depr<span class=\"_ _0\"/>eciated, depreciation is calculated on a s<span class=\"_ _0\"/><span class=\"ls1cb ws21f\">traight-line basis </span></span>over the asset\u2019s estimate<span class=\"_ _0\"/>d useful <span class=\"ls1c8 ws23b\">life (between three and 30 years). </span>Fund investments held for deferr<span class=\"_ _0\"/><span class=\"ls1b9 ws235\">ed compensation arrangements </span>We hold fund product investmen<span class=\"_ _0\"/>ts related to deferred compensation<span class=\"ls1bb ws1ca\"> <span class=\"_ _0\"/>arrangements to offset any change in the associa<span class=\"_ _0\"/>ted compensat<span class=\"ls1ea ws1f5\">ion cost </span></span>over the vesting period. At vest<span class=\"ls1d2 ws1de\">ing, the value of the fund investment is deliver<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ed to the employee. These fund prod<span class=\"_ _0\"/>uct investme<span class=\"ls231 ws266\">nts ar<span class=\"_ _3\"/>e measure<span class=\"_ _3\"/>d </span></span></span>at fair value and include balanc<span class=\"ls1c8 ws1d4\">es <span class=\"_ _0\"/>held by the Employee Trust.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "Investment prope<span class=\"_ _0\"/>rty held by consolidated fu<span class=\"ls1fe ws207\">nd entities comprises land and buildings he<span class=\"_ _3\"/><span class=\"ls2 ws1c7\">ld to earn rent or for capital appr<span class=\"_ _0\"/>eciati<span class=\"ls1e8 ws1f1\">on, and is </span></span></span>measured at cost less depreciatio<span class=\"_ _0\"/>n and impairment. Other than la<span class=\"ls1cc ws1f3\">nd, which is not depr<span class=\"_ _0\"/>eciated, depreciation is calculated on a s<span class=\"_ _0\"/><span class=\"ls1cb ws21f\">traight-line basis </span></span>over the asset\u2019s estimate<span class=\"_ _0\"/>d useful <span class=\"ls1c8 ws23b\">life (between three and 30 years). </span>Accounting policy<span class=\"_ _30c\"> </span> Operating leases<span class=\"_ _30c\"> </span> Man Group acts as lessor in respect of <span class=\"_ _0\"/>certain ROU lease assets <span class=\"ls1b8 ws1ce\">which are i<span class=\"_ _0\"/>n turn sub-let under operating leases (investment <span class=\"_ _0\"/>pr<span class=\"ls250 ws299\">opert<span class=\"_ _3\"/>y ROU<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls250 ws299\"> </span></span>lease assets). Sub-lease rental inc<span class=\"_ _0\"/>ome is recognised on a straig<span class=\"ls1c0 ws0\">ht-line basis over the lease term in the <span class=\"_ _0\"/>Group income statement<span class=\"ls222\">.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls222\"> </span></span>An impairment expense is recognis<span class=\"_ _0\"/>ed for the amount by which <span class=\"ls1be ws1cc\">the related ROU lease asset\u2019s c<span class=\"_ _0\"/>arrying value exceeds its recoverabl<span class=\"ls1b7 ws1d3\">e amount,<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span>being its value in use. For the pur<span class=\"_ _0\"/>poses of assessing impairment<span class=\"ls2 ws1c7\">, inve<span class=\"_ _0\"/>stment property ROU lease assets are grouped at <span class=\"_ _0\"/>the lowes<span class=\"ls1e6 ws1ee\">t levels for<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1e6 ws1ee\"> </span></span>which there are separately identi<span class=\"ls1d3 ws1df\">fiable cash flows, being the indivi<span class=\"ls1b8 ws1ce\">dual sub-lease contr<span class=\"_ _0\"/>act level.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls1b8 ws1ce\"> </span></span>Finance leases<span class=\"_ _30c\"> </span> Amounts due from lessees under finance leases are<span class=\"_ _0\"/> recognised as receivables at the amount of the <span class=\"ls1c8 ws1d4\">net i<span class=\"_ _0\"/>nvestment in the lease. T<span class=\"ls1c4 ws1d0\">he net<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1c4 ws1d0\"> </span></span>investment in the lease is measure<span class=\"_ _0\"/>d at th<span class=\"ls2 ws1c7\">e present value of the lease payments d<span class=\"_ _0\"/>ue ov<span class=\"ls1bc ws1cb\">er the lease term, discounted using our in<span class=\"ws256\">cremental cost<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bc ws1cb\"><span class=\"ws256\"> </span></span></span>of borrowing under the head leas<span class=\"_ _0\"/>e. The net <span class=\"ls1c0 ws0\">investment in the lease is <span class=\"ls2 ws1c7\">adjusted <span class=\"_ _0\"/>for lease payments and finance lease interest as<span class=\"ls1c1 ws1cd\"> well as the<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls2 ws1c7\"><span class=\"ls1c1 ws1cd\"> </span></span></span>impact of any subsequent lease m<span class=\"_ _0\"/>odi<span class=\"ls2 ws1c7\">fications. Finance lease inter<span class=\"_ _0\"/>est is<span class=\"ls1bb ws1ca\"> included within finance income.<span class=\"_ _30c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Financial assets at fair v<span class=\"_ _0\"/>a<span class=\"ls1df ws1e8\">lue through profit or loss<span class=\"_ _0\"/> </span>2022 $m 2021 $m Investments in f<span class=\"_ _0\"/>und products <span class=\"_ _211\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"ffac ls1b7\">304 <span class=\"_ _4b\"> </span><span class=\"ffad\">422 </span></span></span>Investments in consolidated funds: tr<span class=\"ls1b7 ws1d3\">ans<span class=\"_ _0\"/>ferrable securities (Note 12.2) <span class=\"_ _212\"> </span> <span class=\"_ _72\"> </span><span class=\"ffac ws0\">905 <span class=\"_ _4b\"> </span><span class=\"ffad\">549 </span></span></span>Other investments <span class=\"_ _213\"> </span><span class=\"ls2 ws0\"> </span>\u2013 <span class=\"_ _d3\"> </span><span class=\"ffad ls1b7\">3 </span>Investments in fund product<span class=\"_ _0\"/>s and other investments <span class=\"_ _214\"> </span><span class=\"ffad ls2 ws0\"> </span>1,209 <span class=\"_ _4b\"> </span><span class=\"ffad\">974 </span>Less:<span class=\"sc1 ls2\"> <span class=\"_ _215\"> </span><span class=\"sc0\"> <span class=\"_ _17b\"> </span><span class=\"ffac fc13\"> <span class=\"_ _d2\"> </span></span> </span></span>Fund investment<span class=\"_ _0\"/>s held for deferred compensati<span class=\"_ _0\"/>on arrangements <span class=\"_ _216\"> </span> <span class=\"_ _5f\"> </span><span class=\"ffac ls1c2 ws0\">(153) <span class=\"_ _67\"> </span><span class=\"ffad ls1c0\">(119)<span class=\"_ _0\"/> </span></span>Investments in consolidated funds: <span class=\"_ _0\"/>exclude co<span class=\"ls1c5 ws1d1\">nsolidation gross-<span class=\"_ _0\"/>up of net investment <span class=\"_ _c6\"> </span> </span>(368) <span class=\"_ _67\"> </span><span class=\"ffad ls1c0\">(204) </span>Other investments <span class=\"_ _217\"> </span><span class=\"ls2 ws0\"> </span>\u2013  <span class=\"_ _d6\"> </span><span class=\"ffad ls1bd ws0\">(3) </span>Seeding inve<span class=\"_ _0\"/>stments portfolio<span class=\"_ _0\"/> <span class=\"_ _218\"> </span><span class=\"ffad ls2 ws0\"> </span>688 <span class=\"_ _4b\"> </span><span class=\"ffad\">648 </span><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls211 ws260\" style=\"left:0.0026168823px; bottom:836.8694px;\">12. Investments in fund products and other investments <span class=\"ffad ls21d ws0\">continued<span class=\"_ _3\"/><span class=\"ffac ls2\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0026168823px; bottom:818.1494px;\">12.1. Investments in <span class=\"_ _0\"/>fund products </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:805.12384px;\">At 31 December 2022, exposure to fund produc<span class=\"_ _0\"/>ts via repo arrangements (included within inves<span class=\"_ _0\"/>tments <span class=\"ls1e9 ws1f2\">in fund products, with an off<span class=\"ws0\">setting </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:792.0982px;\">repayment obligation included within trade a<span class=\"_ _0\"/>nd other payables<span class=\"ls1bf ws1f9\">) was $54 million (2021: $64 million). Additional exposure vi<span class=\"_ _0\"/>a TRS was $138 million </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:779.15045px;\">(2021: $108 million). The largest single investment in fund <span class=\"_ _0\"/>products at 31 December 2022 was $61 million (2021: $45 million). <span class=\"_ _0\"/><span class=\"ffac fc17 ls2 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:760.89844px;\">Income or gains on investments and o<span class=\"_ _0\"/>ther fi<span class=\"ls1c6 ws1d2\">nancial instrument<span class=\"_ _3\"/>s co<span class=\"ls1c2 ws219\">mprises the following: </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:744.5174px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:735.3914px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.9145px; bottom:744.5174px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:735.3914px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:719.71344px;\">Net (losses)/gains on seeding inves<span class=\"_ _0\"/>tments portfolio <span class=\"_ _13c\"> </span> <span class=\"_ _64\"> </span><span class=\"ffac ls1bf ws0\">(12) <span class=\"_ _5c\"> </span><span class=\"ffad ls1b7\">24 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws1f2\" style=\"left:0.0026168823px; bottom:705.4394px;\">Consolidated fund entities: gross-up<span class=\"ls1b8 ws1ce\"> of net g<span class=\"_ _0\"/>ains on investments  <span class=\"_ _219\"> </span> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _d6\"> </span></span></span><span class=\"ws0\">12 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:0.0026168823px; bottom:691.16583px;\">Foreign exchange movements  <span class=\"_ _21a\"> </span><span class=\"ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:691.1654px;\">22 <span class=\"_ _12c\"> </span><span class=\"ffad\">3 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:676.813px;\">Net (losses)/gains on fund investments <span class=\"_ _0\"/>held for deferr<span class=\"ls2 ws1c7\">ed compensation arrangem<span class=\"_ _0\"/>ents and other investments <span class=\"_ _f1\"> </span> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:586.94586px; bottom:676.8134px;\">(3) <span class=\"_ _d5\"> </span><span class=\"ffad ls1b7\">3 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:662.2276px;\">Net income or gains on investments and other finan<span class=\"_ _0\"/>cial instruments <span class=\"_ _188\"> </span><span class=\"ffad ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:591.2702px; bottom:662.2274px;\">7 <span class=\"_ _d6\"> </span><span class=\"ffad\">42 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:642.2594px;\">12.2. Consolidation of <span class=\"ls1be ws1cc\">invest<span class=\"_ _0\"/>ments in funds </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:629.31165px;\">In 2022, our interests in 43 (2021:<span class=\"ls1c8 ws1d4\"> 26) funds me<span class=\"_ _0\"/>t the definition of control and ha<span class=\"ls2 ws1c7\">ve ther<span class=\"_ _0\"/>efore been consolidated on a line-by-line basis. <span class=\"_ _0\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:611.1374px;\">Consolidated fund entities are incl<span class=\"ls1b8 ws1ce\">ude<span class=\"_ _0\"/>d within the Group balance sheet and income s<span class=\"_ _0\"/>tatement as follows: </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:579.9845px; bottom:594.67957px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:586.94586px; bottom:585.5535px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:594.67957px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:585.5535px;\">$m </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls22f ws264\" style=\"left:0.0026168823px; bottom:569.9534px;\">Balance sheet<span class=\"_ _0\"/> <span class=\"_ _21b\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1de ws1e7\" style=\"left:0.0026168823px; bottom:555.60144px;\">Cash and<span class=\"_ _3\"/> cash equiva<span class=\"_ _3\"/>lents <span class=\"_ _1b8\"> </span><span class=\"ffac ls1b7 ws0\">108 <span class=\"_ _42\"> </span><span class=\"ffad\">64 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws254\" style=\"left:0.0026168823px; bottom:541.3278px;\">Transferable securities<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:99.53166px; bottom:544.6034px;\">1</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:103.4691px; bottom:541.3274px;\"> <span class=\"_ _1bc\"> </span><span class=\"ffac ls1b7\">905 <span class=\"_ _72\"> </span><span class=\"ffad\">549 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e5 ws268\" style=\"left:0.0026168823px; bottom:527.05383px;\">Investment prop<span class=\"_ _3\"/>erty </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:527.0534px;\">34 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:512.701px;\">Fees and other receivables </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:512.7014px;\">29 <span class=\"_ _12\"> </span><span class=\"ffad\">5 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1eb\" style=\"left:0.0026168823px; bottom:498.42786px;\">Trade and other payables </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws0\" style=\"left:577.2995px; bottom:498.42743px;\">(180) <span class=\"_ _72\"> </span><span class=\"ffad ls1c0\">(19) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:483.7638px;\">Net assets of consolidated fund en<span class=\"_ _0\"/>tities </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:579.9845px; bottom:483.76343px;\">896 <span class=\"_ _3e\"> </span><span class=\"ffad\">599 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e5 ws1ed\" style=\"left:0.0026168823px; bottom:469.48944px;\">Third-party interest<span class=\"_ _3\"/> in consolidated fun<span class=\"_ _3\"/>ds <span class=\"_ _21c\"> </span><span class=\"ffac ls1c2 ws0\">(359) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(254) </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:454.90356px;\">Net investment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls233\">roup </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:579.9845px; bottom:454.90344px;\">537 <span class=\"_ _3e\"> </span><span class=\"ffad\">345 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1f0 ws22f\" style=\"left:0.0026168823px; bottom:425.9654px;\">Income statem<span class=\"_ _0\"/>ent <span class=\"_ _1f3\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:411.61298px;\">Net (losses)/gains on investments<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:150.56876px; bottom:414.8894px;\">2</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:152.82399px; bottom:411.6134px;\"> <span class=\"_ _205\"> </span><span class=\"ffac ls1bf\">(31) <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">32</span><span class=\"sc1\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1e8\" style=\"left:0.0026168823px; bottom:397.33984px;\">Management fee expe<span class=\"_ _0\"/>nses<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:121.13258px; bottom:400.61542px;\">3</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:125.76137px; bottom:397.33942px;\"> <span class=\"_ _206\"> </span><span class=\"ffac ls1ca\">(4) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(3) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1d7\" style=\"left:0.0026168823px; bottom:383.06586px;\">Performance fee expenses<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:118.723816px; bottom:386.34143px;\">3</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:123.32231px; bottom:383.06543px;\"> <span class=\"_ _21e\"> </span><span class=\"ffac ls1ca\">(1) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(2) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0026168823px; bottom:368.71298px;\">Other costs<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:52.111816px; bottom:371.9894px;\">4</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:56.080856px; bottom:368.7134px;\"> <span class=\"_ _21f\"> </span><span class=\"ffac ls1ca\">(9) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(4) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:354.12756px;\">Net (losses)/gains of consolidated fund e<span class=\"_ _0\"/>ntities </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:582.4342px; bottom:354.1274px;\">(45) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">23<span class=\"sc1 ls2\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:339.85342px;\">Third-party share of losses/(gains) r<span class=\"_ _0\"/>elati<span class=\"ls1b7 ws1d3\">ng to interests in consolidated funds <span class=\"_ _220\"> </span><span class=\"ffac ws0\">14 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(3) </span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:0.0026168823px; bottom:325.18976px;\">Net (losses)/g<span class=\"_ _0\"/>ains attributable <span class=\"ls1b8 ws1ce\">to net invest<span class=\"_ _0\"/>ment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls1e4\">roup </span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:582.4342px; bottom:325.18942px;\">(31) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">20<span class=\"sc1 ls2\"> </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f1 ws0\" style=\"left:0.0026168823px; bottom:304.4414px;\">Notes: </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls21e ws259\" style=\"left:0.0026168823px; bottom:293.44342px;\">1   Included within investments i<span class=\"_ _3\"/>n fund products and<span class=\"_ _3\"/> other investments.<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 lsc2 ws269\" style=\"left:0.0026168823px; bottom:282.3674px;\">2 <span class=\"_ _2b\"> </span>Includ<span class=\"_ _3\"/>ed within income<span class=\"_ _3\"/> or gains on inve<span class=\"_ _3\"/>stments and ot<span class=\"_ _3\"/>her financial inst<span class=\"_ _3\"/>ruments. </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls218 ws26a\" style=\"left:0.0026168823px; bottom:271.36942px;\">3 <span class=\"_ _2b\"> </span>Relate t<span class=\"_ _3\"/>o management and performance fees paid by the funds to<span class=\"ls128 ws246\"> Man Gro<span class=\"_ _3\"/>up during the year, which are elimi<span class=\"_ _3\"/>nated within managem<span class=\"ls1eb ws25d\">ent and othe<span class=\"_ _3\"/>r fees and performance fees respectively in the </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls234 ws26b\" style=\"left:11.318466px; bottom:262.2434px;\">Group income statement.  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls234 ws1e6\" style=\"left:0.0026168823px; bottom:251.16742px;\">4 <span class=\"_ _2b\"> </span>Includes depreciati<span class=\"_ _3\"/>on and impairment of investment <span class=\"ls235 ws26c\">property<span class=\"_ _3\"/> held by conso<span class=\"ls22a ws25b\">lidated fund ent<span class=\"_ _3\"/>ities.  </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fe ws207\" style=\"left:0.0026168823px; bottom:233.7734px;\">Movements in the carrying value of<span class=\"_ _3\"/> investment property held <span class=\"_ _3\"/><span class=\"ls1c0 ws0\">by consolidated fund entities can <span class=\"_ _0\"/>be analysed as follows: </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:217.3934px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:208.18942px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.9145px; bottom:217.3934px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:208.18942px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:192.58942px;\">Cost at beginning of the year <span class=\"_ _221\"> </span><span class=\"ws0\"> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span></span></div><div class=\"c w32 hb5\" style=\"left:0.0026168823px; bottom:176.13101px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls22f ws0\" style=\"left:7.633362px; bottom:178.3154px;\">dditions<span class=\"_ _0\"/> <span class=\"_ _1f2\"> </span><span class=\"ls2\"> <span class=\"_ _f1\"> </span><span class=\"ffac ls1b7\">38 <span class=\"_ _18e\"> </span></span><span class=\"ls1c7\">\u2013 </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0026168823px; bottom:163.65176px;\">Cost at end of th<span class=\"_ _0\"/>e year <span class=\"_ _222\"> </span><span class=\"ffad ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:163.65143px;\">38 <span class=\"_ _18e\"> </span><span class=\"ffad ls1c7\">\u2013 </span></div><div class=\"c w33 hb5\" style=\"left:0.0026168823px; bottom:132.52902px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:7.633362px; bottom:134.71341px;\">ccumulated depreciation a<span class=\"_ _0\"/>nd impairment at beginning of the year <span class=\"_ _223\"> </span> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c1 ws0\" style=\"left:0.0026168823px; bottom:120.439835px;\">Depreciation <span class=\"_ _224\"> </span><span class=\"ls2\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:586.94586px; bottom:120.43941px;\">(1) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws0\" style=\"left:0.0026168823px; bottom:106.16583px;\">Impairment <span class=\"_ _1e9\"> </span><span class=\"ls2\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:586.94586px; bottom:106.16542px;\">(3) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span></div><div class=\"c w34 hb9\" style=\"left:0.0026168823px; bottom:89.23903px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:7.633362px; bottom:91.50142px;\">ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year <span class=\"_ _225\"> </span><span class=\"ffad ls2 ws0\"> <span class=\"_ _e5\"> </span></span><span class=\"ws0\">(4) <span class=\"_ _b3\"> </span><span class=\"ffad ls1c7\">\u2013 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:62.563416px;\">Net book value at beginning of the year <span class=\"_ _226\"> </span><span class=\"ffac ls2 ws0\"> <span class=\"_ _12c\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _d3\"> </span><span class=\"ffad\">\u2013 </span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0026168823px; bottom:47.97757px;\">Net book value <span class=\"_ _0\"/>at end of the year<span class=\"ffaf ls2 ws0\"> <span class=\"_ _227\"> </span><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:47.977417px;\">34 <span class=\"_ _12c\"> </span><span class=\"ffad ls1c7\">\u2013 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:28.009415px;\">The fair value of investment pro<span class=\"_ _0\"/>perty he<span class=\"ls2 ws1c7\">ld by consolidated fund entities of $34 <span class=\"ls1bc ws1cb\">million a<span class=\"_ _0\"/>t 31 December 2022 (2021: nil) is base<span class=\"ls1d0 ws1db\">d on in<span class=\"_ _0\"/>dependent </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.0026168823px; bottom:15.06163px;\">third-party valuations. The carryin<span class=\"_ _3\"/>g value has been impaired to its fair value during th<span class=\"_ _3\"/>e year, resulting in an impairment char<span class=\"ls1bc ws1cb\">ge of $3 million (2021: nil) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d2 ws1de\" style=\"left:0.0026168823px; bottom:2.036026px;\">being recognised in the Group<span class=\"_ _3\"/> income statement within ot<span class=\"_ _3\"/>her costs.<span class=\"_ _30c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "12.2. Consolidation of <span class=\"ls1be ws1cc\">invest<span class=\"_ _0\"/>ments in funds </span>In 2022, our interests in 43 (2021:<span class=\"ls1c8 ws1d4\"> 26) funds me<span class=\"_ _0\"/>t the definition of control and ha<span class=\"ls2 ws1c7\">ve ther<span class=\"_ _0\"/>efore been consolidated on a line-by-line basis. <span class=\"_ _0\"/> </span></span>Consolidated fund entities are incl<span class=\"ls1b8 ws1ce\">ude<span class=\"_ _0\"/>d within the Group balance sheet and income s<span class=\"_ _0\"/>tatement as follows: </span>2022 $m 2021 $m Balance sheet<span class=\"_ _0\"/> <span class=\"_ _21b\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>Cash and<span class=\"_ _3\"/> cash equiva<span class=\"_ _3\"/>lents <span class=\"_ _1b8\"> </span><span class=\"ffac ls1b7 ws0\">108 <span class=\"_ _42\"> </span><span class=\"ffad\">64 </span></span>Transferable securities<span class=\"_ _30c\"> </span>1 <span class=\"_ _1bc\"> </span><span class=\"ffac ls1b7\">905 <span class=\"_ _72\"> </span><span class=\"ffad\">549 </span></span>Investment prop<span class=\"_ _3\"/>erty 34 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013 </span>Fees and other receivables 29 <span class=\"_ _12\"> </span><span class=\"ffad\">5 </span>Trade and other payables (180) <span class=\"_ _72\"> </span><span class=\"ffad ls1c0\">(19) </span>Net assets of consolidated fund en<span class=\"_ _0\"/>tities 896 <span class=\"_ _3e\"> </span><span class=\"ffad\">599 </span>Third-party interest<span class=\"_ _3\"/> in consolidated fun<span class=\"_ _3\"/>ds <span class=\"_ _21c\"> </span><span class=\"ffac ls1c2 ws0\">(359) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(254) </span></span>Net investment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls233\">roup </span></span>537 <span class=\"_ _3e\"> </span><span class=\"ffad\">345 </span>Income statem<span class=\"_ _0\"/>ent <span class=\"_ _1f3\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>Net (losses)/gains on investments<span class=\"_ _30c\"> </span>2 <span class=\"_ _205\"> </span><span class=\"ffac ls1bf\">(31) <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">32</span><span class=\"sc1\"> </span>Management fee expe<span class=\"_ _0\"/>nses<span class=\"_ _30c\"> </span>3 <span class=\"_ _206\"> </span><span class=\"ffac ls1ca\">(4) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(3) </span>Performance fee expenses<span class=\"_ _30c\"> </span>3 <span class=\"_ _21e\"> </span><span class=\"ffac ls1ca\">(1) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(2) </span>Other costs<span class=\"_ _30c\"> </span>4 <span class=\"_ _21f\"> </span><span class=\"ffac ls1ca\">(9) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(4) </span>Net (losses)/gains of consolidated fund e<span class=\"_ _0\"/>ntities (45) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">23<span class=\"sc1 ls2\"> </span></span>Third-party share of losses/(gains) r<span class=\"_ _0\"/>elati<span class=\"ls1b7 ws1d3\">ng to interests in consolidated funds <span class=\"_ _220\"> </span><span class=\"ffac ws0\">14 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(3) </span></span></span>Net (losses)/g<span class=\"_ _0\"/>ains attributable <span class=\"ls1b8 ws1ce\">to net invest<span class=\"_ _0\"/>ment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls1e4\">roup </span></span></span>(31) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">20<span class=\"sc1 ls2\"> </span></span>Notes: 1   Included within investments i<span class=\"_ _3\"/>n fund products and<span class=\"_ _3\"/> other investments.<span class=\"_ _3\"/> 2 <span class=\"_ _2b\"> </span>Includ<span class=\"_ _3\"/>ed within income<span class=\"_ _3\"/> or gains on inve<span class=\"_ _3\"/>stments and ot<span class=\"_ _3\"/>her financial inst<span class=\"_ _3\"/>ruments. 3 <span class=\"_ _2b\"> </span>Relate t<span class=\"_ _3\"/>o management and performance fees paid by the funds to<span class=\"ls128 ws246\"> Man Gro<span class=\"_ _3\"/>up during the year, which are elimi<span class=\"_ _3\"/>nated within managem<span class=\"ls1eb ws25d\">ent and othe<span class=\"_ _3\"/>r fees and performance fees respectively in the </span></span>Group income statement.  4 <span class=\"_ _2b\"> </span>Includes depreciati<span class=\"_ _3\"/>on and impairment of investment <span class=\"ls235 ws26c\">property<span class=\"_ _3\"/> held by conso<span class=\"ls22a ws25b\">lidated fund ent<span class=\"_ _3\"/>ities.  </span></span>Movements in the carrying value of<span class=\"_ _3\"/> investment property held <span class=\"_ _3\"/><span class=\"ls1c0 ws0\">by consolidated fund entities can <span class=\"_ _0\"/>be analysed as follows: </span>2022 $m 2021 $m Cost at beginning of the year <span class=\"_ _221\"> </span><span class=\"ws0\"> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _1f2\"> </span><span class=\"ls2\"> <span class=\"_ _f1\"> </span><span class=\"ffac ls1b7\">38 <span class=\"_ _18e\"> </span></span><span class=\"ls1c7\">\u2013 </span></span>Cost at end of th<span class=\"_ _0\"/>e year <span class=\"_ _222\"> </span><span class=\"ffad ls2 ws0\"> </span>38 <span class=\"_ _18e\"> </span><span class=\"ffad ls1c7\">\u2013 </span>A<span class=\"_ _30c\"> </span>ccumulated depreciation a<span class=\"_ _0\"/>nd impairment at beginning of the year <span class=\"_ _223\"> </span> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span>Depreciation <span class=\"_ _224\"> </span><span class=\"ls2\"> </span>(1) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span>Impairment <span class=\"_ _1e9\"> </span><span class=\"ls2\"> </span>(3) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span>A<span class=\"_ _30c\"> </span>ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year <span class=\"_ _225\"> </span><span class=\"ffad ls2 ws0\"> <span class=\"_ _e5\"> </span></span><span class=\"ws0\">(4) <span class=\"_ _b3\"> </span><span class=\"ffad ls1c7\">\u2013 </span></span>Net book value at beginning of the year <span class=\"_ _226\"> </span><span class=\"ffac ls2 ws0\"> <span class=\"_ _12c\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _d3\"> </span><span class=\"ffad\">\u2013 </span></span></span>Net book value <span class=\"_ _0\"/>at end of the year<span class=\"ffaf ls2 ws0\"> <span class=\"_ _227\"> </span><span class=\"ffad\"> </span></span>34 <span class=\"_ _12c\"> </span><span class=\"ffad ls1c7\">\u2013 </span>The fair value of investment pro<span class=\"_ _0\"/>perty he<span class=\"ls2 ws1c7\">ld by consolidated fund entities of $34 <span class=\"ls1bc ws1cb\">million a<span class=\"_ _0\"/>t 31 December 2022 (2021: nil) is base<span class=\"ls1d0 ws1db\">d on in<span class=\"_ _0\"/>dependent </span></span></span>third-party valuations. The carryin<span class=\"_ _3\"/>g value has been impaired to its fair value during th<span class=\"_ _3\"/>e year, resulting in an impairment char<span class=\"ls1bc ws1cb\">ge of $3 million (2021: nil) </span>being recognised in the Group<span class=\"_ _3\"/> income statement within ot<span class=\"_ _3\"/>her costs",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "12.2. Consolidation of <span class=\"ls1be ws1cc\">invest<span class=\"_ _0\"/>ments in funds </span>In 2022, our interests in 43 (2021:<span class=\"ls1c8 ws1d4\"> 26) funds me<span class=\"_ _0\"/>t the definition of control and ha<span class=\"ls2 ws1c7\">ve ther<span class=\"_ _0\"/>efore been consolidated on a line-by-line basis. <span class=\"_ _0\"/> </span></span>Consolidated fund entities are incl<span class=\"ls1b8 ws1ce\">ude<span class=\"_ _0\"/>d within the Group balance sheet and income s<span class=\"_ _0\"/>tatement as follows: </span>2022 $m 2021 $m Balance sheet<span class=\"_ _0\"/> <span class=\"_ _21b\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>Cash and<span class=\"_ _3\"/> cash equiva<span class=\"_ _3\"/>lents <span class=\"_ _1b8\"> </span><span class=\"ffac ls1b7 ws0\">108 <span class=\"_ _42\"> </span><span class=\"ffad\">64 </span></span>Transferable securities<span class=\"_ _30c\"> </span>1 <span class=\"_ _1bc\"> </span><span class=\"ffac ls1b7\">905 <span class=\"_ _72\"> </span><span class=\"ffad\">549 </span></span>Investment prop<span class=\"_ _3\"/>erty 34 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013 </span>Fees and other receivables 29 <span class=\"_ _12\"> </span><span class=\"ffad\">5 </span>Trade and other payables (180) <span class=\"_ _72\"> </span><span class=\"ffad ls1c0\">(19) </span>Net assets of consolidated fund en<span class=\"_ _0\"/>tities 896 <span class=\"_ _3e\"> </span><span class=\"ffad\">599 </span>Third-party interest<span class=\"_ _3\"/> in consolidated fun<span class=\"_ _3\"/>ds <span class=\"_ _21c\"> </span><span class=\"ffac ls1c2 ws0\">(359) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(254) </span></span>Net investment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls233\">roup </span></span>537 <span class=\"_ _3e\"> </span><span class=\"ffad\">345 </span>Income statem<span class=\"_ _0\"/>ent <span class=\"_ _1f3\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>Net (losses)/gains on investments<span class=\"_ _30c\"> </span>2 <span class=\"_ _205\"> </span><span class=\"ffac ls1bf\">(31) <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">32</span><span class=\"sc1\"> </span>Management fee expe<span class=\"_ _0\"/>nses<span class=\"_ _30c\"> </span>3 <span class=\"_ _206\"> </span><span class=\"ffac ls1ca\">(4) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(3) </span>Performance fee expenses<span class=\"_ _30c\"> </span>3 <span class=\"_ _21e\"> </span><span class=\"ffac ls1ca\">(1) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(2) </span>Other costs<span class=\"_ _30c\"> </span>4 <span class=\"_ _21f\"> </span><span class=\"ffac ls1ca\">(9) <span class=\"_ _f1\"> </span></span><span class=\"ls1bd\">(4) </span>Net (losses)/gains of consolidated fund e<span class=\"_ _0\"/>ntities (45) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">23<span class=\"sc1 ls2\"> </span></span>Third-party share of losses/(gains) r<span class=\"_ _0\"/>elati<span class=\"ls1b7 ws1d3\">ng to interests in consolidated funds <span class=\"_ _220\"> </span><span class=\"ffac ws0\">14 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(3) </span></span></span>Net (losses)/g<span class=\"_ _0\"/>ains attributable <span class=\"ls1b8 ws1ce\">to net invest<span class=\"_ _0\"/>ment held by Man <span class=\"ffae ls2 ws0\">G<span class=\"ffac ls1e4\">roup </span></span></span>(31) <span class=\"_ _1f\"> </span><span class=\"ffad ls1b7\">20<span class=\"sc1 ls2\"> </span></span>Notes: 1   Included within investments i<span class=\"_ _3\"/>n fund products and<span class=\"_ _3\"/> other investments.<span class=\"_ _3\"/> 2 <span class=\"_ _2b\"> </span>Includ<span class=\"_ _3\"/>ed within income<span class=\"_ _3\"/> or gains on inve<span class=\"_ _3\"/>stments and ot<span class=\"_ _3\"/>her financial inst<span class=\"_ _3\"/>ruments. 3 <span class=\"_ _2b\"> </span>Relate t<span class=\"_ _3\"/>o management and performance fees paid by the funds to<span class=\"ls128 ws246\"> Man Gro<span class=\"_ _3\"/>up during the year, which are elimi<span class=\"_ _3\"/>nated within managem<span class=\"ls1eb ws25d\">ent and othe<span class=\"_ _3\"/>r fees and performance fees respectively in the </span></span>Group income statement.  4 <span class=\"_ _2b\"> </span>Includes depreciati<span class=\"_ _3\"/>on and impairment of investment <span class=\"ls235 ws26c\">property<span class=\"_ _3\"/> held by conso<span class=\"ls22a ws25b\">lidated fund ent<span class=\"_ _3\"/>ities.  </span></span>Movements in the carrying value of<span class=\"_ _3\"/> investment property held <span class=\"_ _3\"/><span class=\"ls1c0 ws0\">by consolidated fund entities can <span class=\"_ _0\"/>be analysed as follows: </span>2022 $m 2021 $m Cost at beginning of the year <span class=\"_ _221\"> </span><span class=\"ws0\"> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _1f2\"> </span><span class=\"ls2\"> <span class=\"_ _f1\"> </span><span class=\"ffac ls1b7\">38 <span class=\"_ _18e\"> </span></span><span class=\"ls1c7\">\u2013 </span></span>Cost at end of th<span class=\"_ _0\"/>e year <span class=\"_ _222\"> </span><span class=\"ffad ls2 ws0\"> </span>38 <span class=\"_ _18e\"> </span><span class=\"ffad ls1c7\">\u2013 </span>A<span class=\"_ _30c\"> </span>ccumulated depreciation a<span class=\"_ _0\"/>nd impairment at beginning of the year <span class=\"_ _223\"> </span> <span class=\"_ _d4\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _93\"> </span><span class=\"ffad\">\u2013 </span></span>Depreciation <span class=\"_ _224\"> </span><span class=\"ls2\"> </span>(1) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span>Impairment <span class=\"_ _1e9\"> </span><span class=\"ls2\"> </span>(3) <span class=\"_ _1f8\"> </span><span class=\"ffad ls1c7\">\u2013 </span>A<span class=\"_ _30c\"> </span>ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year <span class=\"_ _225\"> </span><span class=\"ffad ls2 ws0\"> <span class=\"_ _e5\"> </span></span><span class=\"ws0\">(4) <span class=\"_ _b3\"> </span><span class=\"ffad ls1c7\">\u2013 </span></span>Net book value at beginning of the year <span class=\"_ _226\"> </span><span class=\"ffac ls2 ws0\"> <span class=\"_ _12c\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _d3\"> </span><span class=\"ffad\">\u2013 </span></span></span>Net book value <span class=\"_ _0\"/>at end of the year<span class=\"ffaf ls2 ws0\"> <span class=\"_ _227\"> </span><span class=\"ffad\"> </span></span>34 <span class=\"_ _12c\"> </span><span class=\"ffad ls1c7\">\u2013 </span>The fair value of investment pro<span class=\"_ _0\"/>perty he<span class=\"ls2 ws1c7\">ld by consolidated fund entities of $34 <span class=\"ls1bc ws1cb\">million a<span class=\"_ _0\"/>t 31 December 2022 (2021: nil) is base<span class=\"ls1d0 ws1db\">d on in<span class=\"_ _0\"/>dependent </span></span></span>third-party valuations. The carryin<span class=\"_ _3\"/>g value has been impaired to its fair value during th<span class=\"_ _3\"/>e year, resulting in an impairment char<span class=\"ls1bc ws1cb\">ge of $3 million (2021: nil) </span>being recognised in the Group<span class=\"_ _3\"/> income statement within ot<span class=\"_ _3\"/>her costs.<span class=\"_ _30c\"> </span><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:231.04254px;\">Operating expenses of $5 million (2021: $6 million) arising from inve<span class=\"ls1c0 ws0\">st<span class=\"_ _0\"/>ment property that did not generate rental income during<span class=\"ls202 ws24f\"> the period a<span class=\"_ _0\"/>re<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls202 ws24f\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c3 ws1cf\" style=\"left:0.0066986084px; bottom:218.01694px;\">included within<span class=\"_ _3\"/> other costs.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:199.84274px;\">At 31 December 2022, the contrac<span class=\"_ _0\"/>tual un<span class=\"ls1c1 ws1cd\">discounted minimu<span class=\"ls1c2 ws219\">m operating lease payments receivable are as follows:<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c1 ws1cd\"><span class=\"ls1c2 ws219\"> </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:183.46252px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:174.25854px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:183.46252px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:174.25854px;\">$m<span class=\"sc1 ls2\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:158.65854px;\">Within one year <span class=\"_ _1fb\"> </span><span class=\"ffac ls1b7\">5 <span class=\"_ _d4\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:0.0066986084px; bottom:144.38455px;\">Between one and two years <span class=\"_ _21e\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _d4\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:130.0321px;\">Between two and three years<span class=\"_ _0\"/> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:590.1066px; bottom:130.03253px;\">5 <span class=\"_ _d4\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1e8\" style=\"left:0.0066986084px; bottom:115.75894px;\">Between three and fo<span class=\"_ _0\"/>ur years<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:115.758545px;\">\u2013 <span class=\"_ _d4\"> </span><span class=\"ffad ls2\">5<span class=\"fc3\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:101.09454px;\">15 <span class=\"_ _79\"> </span><span class=\"ffad\">23<span class=\"fc3 ls2\"> </span></span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:81.204544px;\">Fair value of investment property  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:580.1811px; bottom:69.972534px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:60.846542px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:69.972534px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:60.846542px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"c w3b hb5\" style=\"left:0.0066986084px; bottom:43.06215px;\"><div class=\"t m0 x0 hb4 y243a ffad fs2e fc2 sc0 ls2 ws0\">V<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:6.506569px; bottom:45.246674px;\">alue in use <span class=\"_ _15d\"> </span><span class=\"ffac ls1b7 ws0\">82 <span class=\"_ _79\"> </span><span class=\"ffad\">94<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cc ws0\" style=\"left:0.0066986084px; bottom:30.894547px;\">Less: <span class=\"_ _24a\"> </span><span class=\"ffac ls2\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.0066986084px; bottom:16.620956px;\">Carrying value  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:582.38055px; bottom:16.620544px;\">(71) <span class=\"_ _6e\"> </span><span class=\"ffad ls1c0\">(77)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:2.0346985px;\">Headroom<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:2.034546px;\">11 <span class=\"_ _f1\"> </span><span class=\"ffad\">17<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "13. Fair value of financial assets and liabilities<span class=\"_ _30c\"> </span> Accounting policy<span class=\"_ _30c\"> </span> We disclose the fair value measurement of financial <span class=\"ls1ea ws1f5\">assets and<span class=\"_ _3\"/> liabilities using three levels, as follows:<span class=\"_ _30c\"> </span></span><span class=\"ls1ea ws1f5\"> </span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls200 ws20b\">Level 1: quoted prices (unadjusted) in active markets for identical asset<span class=\"_ _3\"/>s or liabilities. </span></span><span class=\"ffb4\"><span class=\"ffad ls200 ws20b\"> </span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1fe ws207\">Level 2: inputs, other than quoted<span class=\"_ _3\"/> prices included within Level <span class=\"ls1e4 ws21a\">1, th<span class=\"_ _3\"/>at are observable for the asset or liability, either direc<span class=\"ls1bc ws1cb\">tly (i.e. as prices)<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ffb4\"><span class=\"ffad ls1fe ws207\"><span class=\"ls1e4 ws21a\"><span class=\"ls1bc ws1cb\"> </span></span></span></span>or indirectly (i.e. derived from prices).  \u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1fd ws261\">Level 3: inputs for the asset or liability that are not ba<span class=\"ls214 ws218\">sed on observable market dat<span class=\"_ _3\"/>a (unobservable inputs). </span></span></span><span class=\"ffb4\"><span class=\"ffad fc2 ls1fd ws261\"><span class=\"ls214 ws218\"> </span></span></span>The majority of our invest<span class=\"_ _3\"/>ments in fund products fall within<span class=\"_ _3\"/> Le<span class=\"ls1d3 ws1df\">vel 2 due to the levels of subscript<span class=\"_ _3\"/>ion and redemption activity <span class=\"ls202 ws211\">and the liquidity of<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls202 ws211\"> </span></span>the underlying inv<span class=\"_ _0\"/>estments. Level 2 investme<span class=\"_ _0\"/>nts in fund products <span class=\"ls214 ws218\">primarily comprise holdings in unlisted, open-ended<span class=\"_ _3\"/>, active an<span class=\"ls210 ws241\">d liquid fund<span class=\"_ _0\"/>s,<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls210 ws241\"> </span></span>which are priced using daily or weekly observable ma<span class=\"ls1e9 ws1f2\">rket information derived fr<span class=\"ls2 ws240\">om third-party sources. </span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws240\"> </span></span>A transfer into Level 3 would be de<span class=\"_ _0\"/>emed to occur where the leve<span class=\"ls1c5 ws1d1\">l of acti<span class=\"_ _0\"/>vity, as evidenced by subs<span class=\"_ _0\"/>criptions and redemptio<span class=\"_ _0\"/>ns, is<span class=\"ls1d4 ws1e1\"> deemed<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls1d4 ws1e1\"> </span></span>insufficient to su<span class=\"_ _0\"/>pport a Level 2 <span class=\"ls1c0 ws0\">classification. Other factors, such <span class=\"_ _0\"/>as a deteri<span class=\"ls1e0 ws1e9\">oration of liqu<span class=\"_ _3\"/>idity in the underlying investm<span class=\"ls2 ws1c7\">ents, would also result<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1e0 ws1e9\"><span class=\"ls2 ws1c7\"> </span></span></span>in a Level 3 classification.  We assess the observability of the inputs used<span class=\"_ _3\"/> in the valuations<span class=\"ws1de\"> of our fin<span class=\"_ _3\"/>ancial assets and liabilities on an annu<span class=\"_ _3\"/>al basis.<span class=\"_ _30c\"> </span></span><span class=\"ws1de\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "13. Fair value of financial assets and liabilities<span class=\"_ _30c\"> </span> Accounting policy<span class=\"_ _30c\"> </span> We disclose the fair value measurement of financial <span class=\"ls1ea ws1f5\">assets and<span class=\"_ _3\"/> liabilities using three levels, as follows:<span class=\"_ _30c\"> </span></span><span class=\"ls1ea ws1f5\"> </span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls200 ws20b\">Level 1: quoted prices (unadjusted) in active markets for identical asset<span class=\"_ _3\"/>s or liabilities. </span></span><span class=\"ffb4\"><span class=\"ffad ls200 ws20b\"> </span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1fe ws207\">Level 2: inputs, other than quoted<span class=\"_ _3\"/> prices included within Level <span class=\"ls1e4 ws21a\">1, th<span class=\"_ _3\"/>at are observable for the asset or liability, either direc<span class=\"ls1bc ws1cb\">tly (i.e. as prices)<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ffb4\"><span class=\"ffad ls1fe ws207\"><span class=\"ls1e4 ws21a\"><span class=\"ls1bc ws1cb\"> </span></span></span></span>or indirectly (i.e. derived from prices).  \u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1fd ws261\">Level 3: inputs for the asset or liability that are not ba<span class=\"ls214 ws218\">sed on observable market dat<span class=\"_ _3\"/>a (unobservable inputs). </span></span></span><span class=\"ffb4\"><span class=\"ffad fc2 ls1fd ws261\"><span class=\"ls214 ws218\"> </span></span></span>The majority of our invest<span class=\"_ _3\"/>ments in fund products fall within<span class=\"_ _3\"/> Le<span class=\"ls1d3 ws1df\">vel 2 due to the levels of subscript<span class=\"_ _3\"/>ion and redemption activity <span class=\"ls202 ws211\">and the liquidity of<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls202 ws211\"> </span></span>the underlying inv<span class=\"_ _0\"/>estments. Level 2 investme<span class=\"_ _0\"/>nts in fund products <span class=\"ls214 ws218\">primarily comprise holdings in unlisted, open-ended<span class=\"_ _3\"/>, active an<span class=\"ls210 ws241\">d liquid fund<span class=\"_ _0\"/>s,<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls210 ws241\"> </span></span>which are priced using daily or weekly observable ma<span class=\"ls1e9 ws1f2\">rket information derived fr<span class=\"ls2 ws240\">om third-party sources. </span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws240\"> </span></span>A transfer into Level 3 would be de<span class=\"_ _0\"/>emed to occur where the leve<span class=\"ls1c5 ws1d1\">l of acti<span class=\"_ _0\"/>vity, as evidenced by subs<span class=\"_ _0\"/>criptions and redemptio<span class=\"_ _0\"/>ns, is<span class=\"ls1d4 ws1e1\"> deemed<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls1d4 ws1e1\"> </span></span>insufficient to su<span class=\"_ _0\"/>pport a Level 2 <span class=\"ls1c0 ws0\">classification. Other factors, such <span class=\"_ _0\"/>as a deteri<span class=\"ls1e0 ws1e9\">oration of liqu<span class=\"_ _3\"/>idity in the underlying investm<span class=\"ls2 ws1c7\">ents, would also result<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1e0 ws1e9\"><span class=\"ls2 ws1c7\"> </span></span></span>in a Level 3 classification.  We assess the observability of the inputs used<span class=\"_ _3\"/> in the valuations<span class=\"ws1de\"> of our fin<span class=\"_ _3\"/>ancial assets and liabilities on an annu<span class=\"_ _3\"/>al basis.<span class=\"_ _30c\"> </span></span><span class=\"ws1de\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "13. Fair value of financial assets and liabilities<span class=\"_ _30c\"> </span> Accounting policy<span class=\"_ _30c\"> </span> We disclose the fair value measurement of financial <span class=\"ls1ea ws1f5\">assets and<span class=\"_ _3\"/> liabilities using three levels, as follows:<span class=\"_ _30c\"> </span></span><span class=\"ls1ea ws1f5\"> </span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls200 ws20b\">Level 1: quoted prices (unadjusted) in active markets for identical asset<span class=\"_ _3\"/>s or liabilities. </span></span><span class=\"ffb4\"><span class=\"ffad ls200 ws20b\"> </span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1fe ws207\">Level 2: inputs, other than quoted<span class=\"_ _3\"/> prices included within Level <span class=\"ls1e4 ws21a\">1, th<span class=\"_ _3\"/>at are observable for the asset or liability, either direc<span class=\"ls1bc ws1cb\">tly (i.e. as prices)<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ffb4\"><span class=\"ffad ls1fe ws207\"><span class=\"ls1e4 ws21a\"><span class=\"ls1bc ws1cb\"> </span></span></span></span>or indirectly (i.e. derived from prices).  \u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1fd ws261\">Level 3: inputs for the asset or liability that are not ba<span class=\"ls214 ws218\">sed on observable market dat<span class=\"_ _3\"/>a (unobservable inputs). </span></span></span><span class=\"ffb4\"><span class=\"ffad fc2 ls1fd ws261\"><span class=\"ls214 ws218\"> </span></span></span>The majority of our invest<span class=\"_ _3\"/>ments in fund products fall within<span class=\"_ _3\"/> Le<span class=\"ls1d3 ws1df\">vel 2 due to the levels of subscript<span class=\"_ _3\"/>ion and redemption activity <span class=\"ls202 ws211\">and the liquidity of<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls202 ws211\"> </span></span>the underlying inv<span class=\"_ _0\"/>estments. Level 2 investme<span class=\"_ _0\"/>nts in fund products <span class=\"ls214 ws218\">primarily comprise holdings in unlisted, open-ended<span class=\"_ _3\"/>, active an<span class=\"ls210 ws241\">d liquid fund<span class=\"_ _0\"/>s,<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls210 ws241\"> </span></span>which are priced using daily or weekly observable ma<span class=\"ls1e9 ws1f2\">rket information derived fr<span class=\"ls2 ws240\">om third-party sources. </span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws240\"> </span></span>A transfer into Level 3 would be de<span class=\"_ _0\"/>emed to occur where the leve<span class=\"ls1c5 ws1d1\">l of acti<span class=\"_ _0\"/>vity, as evidenced by subs<span class=\"_ _0\"/>criptions and redemptio<span class=\"_ _0\"/>ns, is<span class=\"ls1d4 ws1e1\"> deemed<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls1d4 ws1e1\"> </span></span>insufficient to su<span class=\"_ _0\"/>pport a Level 2 <span class=\"ls1c0 ws0\">classification. Other factors, such <span class=\"_ _0\"/>as a deteri<span class=\"ls1e0 ws1e9\">oration of liqu<span class=\"_ _3\"/>idity in the underlying investm<span class=\"ls2 ws1c7\">ents, would also result<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1e0 ws1e9\"><span class=\"ls2 ws1c7\"> </span></span></span>in a Level 3 classification.  We assess the observability of the inputs used<span class=\"_ _3\"/> in the valuations<span class=\"ws1de\"> of our fin<span class=\"_ _3\"/>ancial assets and liabilities on an annu<span class=\"_ _3\"/>al basis.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "13. Fair value of financial assets and liabilities<span class=\"_ _30c\"> </span> Accounting policy<span class=\"_ _30c\"> </span> We disclose the fair value measurement of financial <span class=\"ls1ea ws1f5\">assets and<span class=\"_ _3\"/> liabilities using three levels, as follows:<span class=\"_ _30c\"> </span></span><span class=\"ls1ea ws1f5\"> </span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls200 ws20b\">Level 1: quoted prices (unadjusted) in active markets for identical asset<span class=\"_ _3\"/>s or liabilities. </span></span><span class=\"ffb4\"><span class=\"ffad ls200 ws20b\"> </span></span>\u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad ls1fe ws207\">Level 2: inputs, other than quoted<span class=\"_ _3\"/> prices included within Level <span class=\"ls1e4 ws21a\">1, th<span class=\"_ _3\"/>at are observable for the asset or liability, either direc<span class=\"ls1bc ws1cb\">tly (i.e. as prices)<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ffb4\"><span class=\"ffad ls1fe ws207\"><span class=\"ls1e4 ws21a\"><span class=\"ls1bc ws1cb\"> </span></span></span></span>or indirectly (i.e. derived from prices).  \u2022<span class=\"ffb4\"> <span class=\"_ _1f5\"> </span><span class=\"ffad fc2 ls1fd ws261\">Level 3: inputs for the asset or liability that are not ba<span class=\"ls214 ws218\">sed on observable market dat<span class=\"_ _3\"/>a (unobservable inputs). </span></span></span><span class=\"ffb4\"><span class=\"ffad fc2 ls1fd ws261\"><span class=\"ls214 ws218\"> </span></span></span>The majority of our invest<span class=\"_ _3\"/>ments in fund products fall within<span class=\"_ _3\"/> Le<span class=\"ls1d3 ws1df\">vel 2 due to the levels of subscript<span class=\"_ _3\"/>ion and redemption activity <span class=\"ls202 ws211\">and the liquidity of<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls202 ws211\"> </span></span>the underlying inv<span class=\"_ _0\"/>estments. Level 2 investme<span class=\"_ _0\"/>nts in fund products <span class=\"ls214 ws218\">primarily comprise holdings in unlisted, open-ended<span class=\"_ _3\"/>, active an<span class=\"ls210 ws241\">d liquid fund<span class=\"_ _0\"/>s,<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls210 ws241\"> </span></span>which are priced using daily or weekly observable ma<span class=\"ls1e9 ws1f2\">rket information derived fr<span class=\"ls2 ws240\">om third-party sources. </span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws240\"> </span></span>A transfer into Level 3 would be de<span class=\"_ _0\"/>emed to occur where the leve<span class=\"ls1c5 ws1d1\">l of acti<span class=\"_ _0\"/>vity, as evidenced by subs<span class=\"_ _0\"/>criptions and redemptio<span class=\"_ _0\"/>ns, is<span class=\"ls1d4 ws1e1\"> deemed<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls1d4 ws1e1\"> </span></span>insufficient to su<span class=\"_ _0\"/>pport a Level 2 <span class=\"ls1c0 ws0\">classification. Other factors, such <span class=\"_ _0\"/>as a deteri<span class=\"ls1e0 ws1e9\">oration of liqu<span class=\"_ _3\"/>idity in the underlying investm<span class=\"ls2 ws1c7\">ents, would also result<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1e0 ws1e9\"><span class=\"ls2 ws1c7\"> </span></span></span>in a Level 3 classification.  We assess the observability of the inputs used<span class=\"_ _3\"/> in the valuations<span class=\"ws1de\"> of our fin<span class=\"_ _3\"/>ancial assets and liabilities on an annu<span class=\"_ _3\"/>al basis.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ea ws1f5\" style=\"left:0.0066986084px; bottom:389.38806px;\">The fair values of our financial assets and liab<span class=\"_ _3\"/>ilities held at <span class=\"ls1ef ws1fc\">fair value through profit<span class=\"_ _3\"/> and loss can be analysed as follows:</span><span class=\"ls1ef ws1fc\"> </span></div><div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:373.00806px;\"> <span class=\"_ _228\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _16e\"> </span><span class=\"ffad ws26d\"> 20<span class=\"_ _0\"/>21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws26d\"> </span></span></div><div class=\"t m0 h2a ffaf fse fc2 sc0 ls7a ws0\" style=\"left:0.0066986084px; bottom:359.35803px;\">$m<span class=\"ffad ls2\"> <span class=\"_ _229\"> </span><span class=\"ffac ls236 ws238\">Level 1 <span class=\"_ _a5\"> </span>Level 2 <span class=\"_ _a5\"> </span><span class=\"ls237 ws26e\">Level 3 <span class=\"_ _bd\"> </span>Total <span class=\"_ _9\"> </span></span></span><span class=\"ls238 ws26f\"> <span class=\"_ _11d\"> </span>Level 1 <span class=\"_ _a9\"> </span>Level 2 <span class=\"_ _11d\"> </span>Level 3 <span class=\"_ _55\"> </span>Tota<span class=\"_ _3\"/>l<span class=\"_ _30c\"> </span></span></span><span class=\"ffad ls2\"><span class=\"ls238 ws26f\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:343.68005px;\">Financial assets held at fair <span class=\"_ _0\"/>value:<span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _22a\"> </span><span class=\"ffac sc0\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:0.0066986084px; bottom:329.40607px;\">Investments in fu<span class=\"_ _0\"/>nd products and other<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:6.506569px; bottom:317.70624px;\">investments (Note 12)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:276.1545px; bottom:317.70605px;\">\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">284 <span class=\"_ _49\"> </span>20 <span class=\"_ _53\"> </span>304 <span class=\"_ _9\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 243 179 425<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:303.35364px;\">Investments in consolidated funds (<span class=\"_ _0\"/>Note 12)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:276.1545px; bottom:303.35406px;\">\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _4\"/><span class=\"ffad ls201 ws271\"> \u2013 <span class=\"_ _1d7\"/>538 <span class=\"_ _22b\"/>11 <span class=\"_ _1d7\"/>549<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls201 ws271\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:289.08044px;\">Derivatives (Note 10)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:276.1545px; bottom:289.08002px;\">\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _4\"/><span class=\"ffad ls214 ws272\"> \u2013 5 \u2013 <span class=\"_ _7\"/>5<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls214 ws272\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:276.1545px; bottom:274.49402px;\">\u2013 <span class=\"_ _94\"> </span><span class=\"ls1b7\">1,198 <span class=\"_ _5f\"> </span>20 <span class=\"_ _94\"> </span>1,218 <span class=\"_ _4\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 <span class=\"_ _0\"/>786 190 979<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls207 ws24c\" style=\"left:0.0066986084px; bottom:259.83002px;\">Financial<span class=\"_ _3\"/> liabilitie<span class=\"_ _3\"/>s held at fai<span class=\"_ _3\"/>r value:<span class=\"ffad ls2 ws0\"> <span class=\"_ _1dd\"> </span><span class=\"ffac fc13\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:245.55603px;\">Derivatives (Note 11) <span class=\"_ _18c\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2a\"/>\u2013 <span class=\"_ _2a\"/>(5)<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1c7 ws0\"><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:276.1545px; bottom:230.89203px;\">\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _22c\"/>(5)<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:211.00201px;\">During the year, CLO risk retention assets o<span class=\"_ _0\"/>f $154 million which we<span class=\"ls1b7 ws1d3\">re previously classified with<span class=\"ls201 ws20e\">in the Level 3 category were tr<span class=\"ls23a ws1d0\">ansferred<span class=\"_ _3\"/> to Leve<span class=\"_ _3\"/>l 2<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls201 ws20e\"><span class=\"ls23a ws1d0\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.0066986084px; bottom:197.97644px;\">following a change in valuat<span class=\"_ _3\"/>ion methodology as all inputs used <span class=\"ls202 ws211\">in the valuation of tho<span class=\"_ _0\"/>se assets<span class=\"ls1c0 ws0\"> are now observable. The change <span class=\"ls1d2 ws1de\">in valuation<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls202 ws211\"><span class=\"ls1c0 ws0\"><span class=\"ls1d2 ws1de\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:185.02863px;\">methodology does not have a <span class=\"_ _0\"/>material impact on<span class=\"ls1b7 ws1d3\"> the fair value of the assets year-on-year. </span><span class=\"ls1b7 ws1d3\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.0066986084px; bottom:166.77661px;\">The movements in Level 3 financial assets and <span class=\"ls1ef ws1fc\">liabilities he<span class=\"_ _3\"/>ld at fair value are as follows:</span><span class=\"ls1ef ws1fc\"> </span></div><div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:404.24625px; bottom:150.39603px;\"> <span class=\"_ _12c\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _1d9\"> </span><span class=\"ffad ws274\"> 2<span class=\"_ _0\"/>021<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws274\"> </span></span></div><div class=\"t m0 h2a ffaf fse fc2 sc0 ls7a ws0\" style=\"left:0.0066986084px; bottom:136.74603px;\">$m<span class=\"ffad ls2\"> <span class=\"_ _22d\"> </span><span class=\"ffac ls229 ws275\">Assets Liabilities <span class=\"_ _92\"/> <span class=\"_ _22e\"/><span class=\"ffad ls22c ws276\"> Assets <span class=\"_ _22f\"/>Liabilities<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffad ls2\"><span class=\"ffac ls229 ws275\"><span class=\"ffad ls22c ws276\"> </span></span></span></div><div class=\"c w35 hb5\" style=\"left:0.0066986084px; bottom:118.88364px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:121.068054px;\">t beginning of the year <span class=\"_ _230\"> </span><span class=\"ffac ls1b7 ws0\">190 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"/></span></span><span class=\"ls1be ws277\"> 179 <span class=\"_ _14d\"> </span>(2)<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws277\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:106.79416px;\">Transfers (out of)/into <span class=\"_ _0\"/>Level 3 <span class=\"_ _231\"> </span><span class=\"ffac ls1c2 ws0\">(154) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span></span></span><span class=\"ls214 ws278\"> 9 <span class=\"_ _0\"/>\u2013<span class=\"_ _30c\"> </span></span><span class=\"ls214 ws278\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0066986084px; bottom:92.44174px;\">Purchases<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:460.90012px; bottom:92.44217px;\">1 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _42\"> </span></span></span><span class=\"ffad\">17<span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span><span class=\"ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffad\"><span class=\"ls1c7\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:78.16858px;\">(Charge)/credit to Group income st<span class=\"_ _0\"/>atement<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:457.83224px; bottom:78.16803px;\">(5) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls2 ws279\"> (7) <span class=\"_ _0\"/>2<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c7\"><span class=\"ffad ls2 ws279\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:63.89444px;\">Sales or settlements<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:457.83224px; bottom:63.894165px;\">(1) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls2 ws279\"> (2)<span class=\"sc1 ws0\"> <span class=\"_ _d5\"> </span></span></span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e5 ws1ed\" style=\"left:0.0066986084px; bottom:49.541748px;\">Change in consolid<span class=\"_ _3\"/>ated fund entities he<span class=\"_ _3\"/>ld<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:452.03815px; bottom:49.542175px;\">(11) <span class=\"_ _5a\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls1c1 ws27a\"> (6) <span class=\"_ _4\"/>\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c7\"><span class=\"ffad ls1c1 ws27a\"> </span></span></div><div class=\"c w29 hb9\" style=\"left:0.0066986084px; bottom:32.693665px;\"><div class=\"t m0 x0 hb3 y23a5 ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls202 ws211\" style=\"left:6.506569px; bottom:34.956177px;\">t end of the year <span class=\"_ _174\"> </span><span class=\"ls1b7 ws0\">20 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls1fd ws27b\"> 190 <span class=\"_ _e9\"> </span>\u2013<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws0\"><span class=\"ls1c7\"><span class=\"ffad ls1fd ws27b\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls23b ws27c\" style=\"left:0.0066986084px; bottom:14.988159px;\">The $2 million credit to the Group income statement in 2021 rela<span class=\"ls23c ws27d\">tes to the revaluation of<span class=\"_ _3\"/> contingent consideration, being an ad<span class=\"_ _3\"/><span class=\"ls23d ws1ca\">just<span class=\"_ _3\"/>ment to the<span class=\"_ _3\"/> fair valu<span class=\"_ _3\"/>e<span class=\"_ _30c\"> </span></span></span><span class=\"ls23c ws27d\"><span class=\"ls23d ws1ca\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls23e ws27e\" style=\"left:0.0066986084px; bottom:2.0403748px;\">of acquisiti<span class=\"_ _3\"/>on earn-out payments.<span class=\"_ _30c\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "The fair values of our financial assets and liab<span class=\"_ _3\"/>ilities held at <span class=\"ls1ef ws1fc\">fair value through profit<span class=\"_ _3\"/> and loss can be analysed as follows:</span><span class=\"ls1ef ws1fc\"> </span> <span class=\"_ _228\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _16e\"> </span><span class=\"ffad ws26d\"> 20<span class=\"_ _0\"/>21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws26d\"> </span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _229\"> </span><span class=\"ffac ls236 ws238\">Level 1 <span class=\"_ _a5\"> </span>Level 2 <span class=\"_ _a5\"> </span><span class=\"ls237 ws26e\">Level 3 <span class=\"_ _bd\"> </span>Total <span class=\"_ _9\"> </span></span></span><span class=\"ls238 ws26f\"> <span class=\"_ _11d\"> </span>Level 1 <span class=\"_ _a9\"> </span>Level 2 <span class=\"_ _11d\"> </span>Level 3 <span class=\"_ _55\"> </span>Tota<span class=\"_ _3\"/>l<span class=\"_ _30c\"> </span></span></span><span class=\"ffad ls2\"><span class=\"ls238 ws26f\"> </span></span>Financial assets held at fair <span class=\"_ _0\"/>value:<span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _22a\"> </span><span class=\"ffac sc0\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span></span>Investments in fu<span class=\"_ _0\"/>nd products and other<span class=\"_ _30c\"> </span> investments (Note 12)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">284 <span class=\"_ _49\"> </span>20 <span class=\"_ _53\"> </span>304 <span class=\"_ _9\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 243 179 425<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span>Investments in consolidated funds (<span class=\"_ _0\"/>Note 12)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _4\"/><span class=\"ffad ls201 ws271\"> \u2013 <span class=\"_ _1d7\"/>538 <span class=\"_ _22b\"/>11 <span class=\"_ _1d7\"/>549<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls201 ws271\"> </span></span>Derivatives (Note 10)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _4\"/><span class=\"ffad ls214 ws272\"> \u2013 5 \u2013 <span class=\"_ _7\"/>5<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls214 ws272\"> </span></span>\u2013 <span class=\"_ _94\"> </span><span class=\"ls1b7\">1,198 <span class=\"_ _5f\"> </span>20 <span class=\"_ _94\"> </span>1,218 <span class=\"_ _4\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 <span class=\"_ _0\"/>786 190 979<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span>Financial<span class=\"_ _3\"/> liabilitie<span class=\"_ _3\"/>s held at fai<span class=\"_ _3\"/>r value:<span class=\"ffad ls2 ws0\"> <span class=\"_ _1dd\"> </span><span class=\"ffac fc13\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span>Derivatives (Note 11) <span class=\"_ _18c\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2a\"/>\u2013 <span class=\"_ _2a\"/>(5)<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1c7 ws0\"><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _22c\"/>(5)<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "The fair values of our financial assets and liab<span class=\"_ _3\"/>ilities held at <span class=\"ls1ef ws1fc\">fair value through profit<span class=\"_ _3\"/> and loss can be analysed as follows:</span><span class=\"ls1ef ws1fc\"> </span> <span class=\"_ _228\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _16e\"> </span><span class=\"ffad ws26d\"> 20<span class=\"_ _0\"/>21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws26d\"> </span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _229\"> </span><span class=\"ffac ls236 ws238\">Level 1 <span class=\"_ _a5\"> </span>Level 2 <span class=\"_ _a5\"> </span><span class=\"ls237 ws26e\">Level 3 <span class=\"_ _bd\"> </span>Total <span class=\"_ _9\"> </span></span></span><span class=\"ls238 ws26f\"> <span class=\"_ _11d\"> </span>Level 1 <span class=\"_ _a9\"> </span>Level 2 <span class=\"_ _11d\"> </span>Level 3 <span class=\"_ _55\"> </span>Tota<span class=\"_ _3\"/>l<span class=\"_ _30c\"> </span></span></span><span class=\"ffad ls2\"><span class=\"ls238 ws26f\"> </span></span>Financial assets held at fair <span class=\"_ _0\"/>value:<span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _22a\"> </span><span class=\"ffac sc0\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span></span>Investments in fu<span class=\"_ _0\"/>nd products and other<span class=\"_ _30c\"> </span> investments (Note 12)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">284 <span class=\"_ _49\"> </span>20 <span class=\"_ _53\"> </span>304 <span class=\"_ _9\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 243 179 425<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span>Investments in consolidated funds (<span class=\"_ _0\"/>Note 12)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _4\"/><span class=\"ffad ls201 ws271\"> \u2013 <span class=\"_ _1d7\"/>538 <span class=\"_ _22b\"/>11 <span class=\"_ _1d7\"/>549<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls201 ws271\"> </span></span>Derivatives (Note 10)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _4\"/><span class=\"ffad ls214 ws272\"> \u2013 5 \u2013 <span class=\"_ _7\"/>5<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls214 ws272\"> </span></span>\u2013 <span class=\"_ _94\"> </span><span class=\"ls1b7\">1,198 <span class=\"_ _5f\"> </span>20 <span class=\"_ _94\"> </span>1,218 <span class=\"_ _4\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 <span class=\"_ _0\"/>786 190 979<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span>Financial<span class=\"_ _3\"/> liabilitie<span class=\"_ _3\"/>s held at fai<span class=\"_ _3\"/>r value:<span class=\"ffad ls2 ws0\"> <span class=\"_ _1dd\"> </span><span class=\"ffac fc13\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span>Derivatives (Note 11) <span class=\"_ _18c\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2a\"/>\u2013 <span class=\"_ _2a\"/>(5)<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1c7 ws0\"><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _22c\"/>(5)<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "The fair values of our financial assets and liab<span class=\"_ _3\"/>ilities held at <span class=\"ls1ef ws1fc\">fair value through profit<span class=\"_ _3\"/> and loss can be analysed as follows:</span><span class=\"ls1ef ws1fc\"> </span> <span class=\"_ _228\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _16e\"> </span><span class=\"ffad ws26d\"> 20<span class=\"_ _0\"/>21<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws26d\"> </span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _229\"> </span><span class=\"ffac ls236 ws238\">Level 1 <span class=\"_ _a5\"> </span>Level 2 <span class=\"_ _a5\"> </span><span class=\"ls237 ws26e\">Level 3 <span class=\"_ _bd\"> </span>Total <span class=\"_ _9\"> </span></span></span><span class=\"ls238 ws26f\"> <span class=\"_ _11d\"> </span>Level 1 <span class=\"_ _a9\"> </span>Level 2 <span class=\"_ _11d\"> </span>Level 3 <span class=\"_ _55\"> </span>Tota<span class=\"_ _3\"/>l<span class=\"_ _30c\"> </span></span></span><span class=\"ffad ls2\"><span class=\"ls238 ws26f\"> </span></span>Financial assets held at fair <span class=\"_ _0\"/>value:<span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _22a\"> </span><span class=\"ffac sc0\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span></span>Investments in fu<span class=\"_ _0\"/>nd products and other<span class=\"_ _30c\"> </span> investments (Note 12)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">284 <span class=\"_ _49\"> </span>20 <span class=\"_ _53\"> </span>304 <span class=\"_ _9\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 243 179 425<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span>Investments in consolidated funds (<span class=\"_ _0\"/>Note 12)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _53\"> </span><span class=\"ls1b7\">905 <span class=\"_ _4\"/><span class=\"ffad ls201 ws271\"> \u2013 <span class=\"_ _1d7\"/>538 <span class=\"_ _22b\"/>11 <span class=\"_ _1d7\"/>549<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls201 ws271\"> </span></span>Derivatives (Note 10)<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">9 <span class=\"_ _4\"/><span class=\"ffad ls214 ws272\"> \u2013 5 \u2013 <span class=\"_ _7\"/>5<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls214 ws272\"> </span></span>\u2013 <span class=\"_ _94\"> </span><span class=\"ls1b7\">1,198 <span class=\"_ _5f\"> </span>20 <span class=\"_ _94\"> </span>1,218 <span class=\"_ _4\"/><span class=\"ffad ws270\"> <span class=\"_ _13b\"> </span>3 <span class=\"_ _0\"/>786 190 979<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws270\"> </span></span>Financial<span class=\"_ _3\"/> liabilitie<span class=\"_ _3\"/>s held at fai<span class=\"_ _3\"/>r value:<span class=\"ffad ls2 ws0\"> <span class=\"_ _1dd\"> </span><span class=\"ffac fc13\"> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _e5\"> </span> <span class=\"_ _4\"/></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> <span class=\"_ _2f6\"/> </span></span>Derivatives (Note 11) <span class=\"_ _18c\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2a\"/>\u2013 <span class=\"_ _2a\"/>(5)<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1c7 ws0\"><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1ca\">(6) <span class=\"_ _95\"/><span class=\"ffad ls1c1 ws273\"> \u2013 <span class=\"_ _2a\"/>(5) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _22c\"/>(5)<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ca\"><span class=\"ffad ls1c1 ws273\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "Accounting policy<span class=\"_ _30c\"> </span> Derivatives<span class=\"_ _30c\"> </span> We use derivative financial instrum<span class=\"_ _0\"/>ents to manage market risk <span class=\"ls1be ws1cc\">in certain circumstance<span class=\"_ _0\"/>s. These co<span class=\"ls1c6 ws1ef\">nsist primarily of market risk <span class=\"ls202 ws211\">hedges on some<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1c6 ws1ef\"><span class=\"ls202 ws211\"> </span></span></span>of our seeding positions a<span class=\"_ _0\"/>nd foreign exchange contracts. T<span class=\"_ _0\"/>he carry<span class=\"ls1be ws1cc\">ing value of these derivatives are included in fe<span class=\"_ _0\"/>e and other <span class=\"ls1b7 ws1d3\">receivables and<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span>trade and other payables.<span class=\"_ _30c\"> </span>Hedge accounting<span class=\"_ _30c\"> </span> We have elected to apply cash flow hedg<span class=\"_ _0\"/>e accounting to fund inve<span class=\"ls1c5 ws1d1\">stments<span class=\"_ _0\"/> related to deferred fund<span class=\"ls202 ws211\"> pro<span class=\"_ _0\"/>duct awards granted from 1 <span class=\"ls217 ws0\">Ja<span class=\"_ _0\"/>nuary<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls202 ws211\"><span class=\"ls217 ws0\"> </span></span></span>2020, whereby the offsetting gains or losses <span class=\"ls1b7 ws1d3\">on these fund pro<span class=\"_ _0\"/>ducts are matched agains<span class=\"ls1bb ws1ca\">t the corresponding fund product-base<span class=\"_ _0\"/>d pa<span class=\"ls23f ws0\">yment<span class=\"_ _3\"/> </span></span></span>compensation charge in the Group income s<span class=\"_ _0\"/>tatement pro rata over<span class=\"ls1bf ws1f9\"> the vesting period. Gains or lo<span class=\"ls2 ws1c7\">sses are recognise<span class=\"_ _0\"/>d through othe<span class=\"ls1b9 ws0\">r<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls2 ws1c7\"><span class=\"ls1b9 ws0\"> </span></span></span>comprehensive income and held within <span class=\"_ _0\"/>the cas<span class=\"ls1ed ws1fa\">h flow hedge reserve i<span class=\"_ _0\"/>n equity until they <span class=\"ls1c0 ws0\">a<span class=\"_ _0\"/>re recycled over the vesting period into<span class=\"ls1e1 ws1ea\"> the Group<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1ed ws1fa\"><span class=\"ls1c0 ws0\"><span class=\"ls1e1 ws1ea\"> </span></span></span>income statement.<span class=\"_ _30c\"> </span> We apply net inve<span class=\"_ _0\"/>stment hedge accounting to <span class=\"_ _0\"/>the net assets of ma<span class=\"ls1b9 ws235\">terial subsidiaries that have <span class=\"ls1bc ws1cb\">a functio<span class=\"_ _0\"/>nal currency other than <span class=\"ls1c0 ws0\">USD. Gains or<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b9 ws235\"><span class=\"ls1bc ws1cb\"><span class=\"ls1c0 ws0\"> </span></span></span>losses on derivatives are recycled from th<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">e Group income statement through other comp<span class=\"_ _0\"/><span class=\"ls214 ws218\">rehensive income in<span class=\"_ _3\"/> the foreign currency t<span class=\"ls202 ws0\">ranslation<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls214 ws218\"><span class=\"ls202 ws0\"> </span></span></span>reserve in equity to offset the impa<span class=\"_ _0\"/>ct of<span class=\"ls1bb ws1ca\"> any currency translation of the net asse<span class=\"_ _0\"/>ts <span class=\"ls1e9 ws1f2\">of these subsidiaries. The accumulated gai<span class=\"ls1be ws1cc\">ns or losses <span class=\"_ _0\"/>are<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws1f2\"><span class=\"ls1be ws1cc\"> </span></span></span>recycled to the Group inco<span class=\"ls1c0 ws0\">me s<span class=\"_ _0\"/>tatement on disposal of the related subsidiary.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "Accounting policy<span class=\"_ _30c\"> </span> Derivatives<span class=\"_ _30c\"> </span> We use derivative financial instrum<span class=\"_ _0\"/>ents to manage market risk <span class=\"ls1be ws1cc\">in certain circumstance<span class=\"_ _0\"/>s. These co<span class=\"ls1c6 ws1ef\">nsist primarily of market risk <span class=\"ls202 ws211\">hedges on some<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1c6 ws1ef\"><span class=\"ls202 ws211\"> </span></span></span>of our seeding positions a<span class=\"_ _0\"/>nd foreign exchange contracts. T<span class=\"_ _0\"/>he carry<span class=\"ls1be ws1cc\">ing value of these derivatives are included in fe<span class=\"_ _0\"/>e and other <span class=\"ls1b7 ws1d3\">receivables and<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span>trade and other payables.<span class=\"_ _30c\"> </span>Hedge accounting<span class=\"_ _30c\"> </span> We have elected to apply cash flow hedg<span class=\"_ _0\"/>e accounting to fund inve<span class=\"ls1c5 ws1d1\">stments<span class=\"_ _0\"/> related to deferred fund<span class=\"ls202 ws211\"> pro<span class=\"_ _0\"/>duct awards granted from 1 <span class=\"ls217 ws0\">Ja<span class=\"_ _0\"/>nuary<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls202 ws211\"><span class=\"ls217 ws0\"> </span></span></span>2020, whereby the offsetting gains or losses <span class=\"ls1b7 ws1d3\">on these fund pro<span class=\"_ _0\"/>ducts are matched agains<span class=\"ls1bb ws1ca\">t the corresponding fund product-base<span class=\"_ _0\"/>d pa<span class=\"ls23f ws0\">yment<span class=\"_ _3\"/> </span></span></span>compensation charge in the Group income s<span class=\"_ _0\"/>tatement pro rata over<span class=\"ls1bf ws1f9\"> the vesting period. Gains or lo<span class=\"ls2 ws1c7\">sses are recognise<span class=\"_ _0\"/>d through othe<span class=\"ls1b9 ws0\">r<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls2 ws1c7\"><span class=\"ls1b9 ws0\"> </span></span></span>comprehensive income and held within <span class=\"_ _0\"/>the cas<span class=\"ls1ed ws1fa\">h flow hedge reserve i<span class=\"_ _0\"/>n equity until they <span class=\"ls1c0 ws0\">a<span class=\"_ _0\"/>re recycled over the vesting period into<span class=\"ls1e1 ws1ea\"> the Group<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1ed ws1fa\"><span class=\"ls1c0 ws0\"><span class=\"ls1e1 ws1ea\"> </span></span></span>income statement.<span class=\"_ _30c\"> </span> We apply net inve<span class=\"_ _0\"/>stment hedge accounting to <span class=\"_ _0\"/>the net assets of ma<span class=\"ls1b9 ws235\">terial subsidiaries that have <span class=\"ls1bc ws1cb\">a functio<span class=\"_ _0\"/>nal currency other than <span class=\"ls1c0 ws0\">USD. Gains or<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b9 ws235\"><span class=\"ls1bc ws1cb\"><span class=\"ls1c0 ws0\"> </span></span></span>losses on derivatives are recycled from th<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">e Group income statement through other comp<span class=\"_ _0\"/><span class=\"ls214 ws218\">rehensive income in<span class=\"_ _3\"/> the foreign currency t<span class=\"ls202 ws0\">ranslation<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls214 ws218\"><span class=\"ls202 ws0\"> </span></span></span>reserve in equity to offset the impa<span class=\"_ _0\"/>ct of<span class=\"ls1bb ws1ca\"> any currency translation of the net asse<span class=\"_ _0\"/>ts <span class=\"ls1e9 ws1f2\">of these subsidiaries. The accumulated gai<span class=\"ls1be ws1cc\">ns or losses <span class=\"_ _0\"/>are<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws1f2\"><span class=\"ls1be ws1cc\"> </span></span></span>recycled to the Group inco<span class=\"ls1c0 ws0\">me s<span class=\"_ _0\"/>tatement on disposal of the related subsidiary.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "Derivatives<span class=\"_ _30c\"> </span> We use derivative financial instrum<span class=\"_ _0\"/>ents to manage market risk <span class=\"ls1be ws1cc\">in certain circumstance<span class=\"_ _0\"/>s. These co<span class=\"ls1c6 ws1ef\">nsist primarily of market risk <span class=\"ls202 ws211\">hedges on some<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1c6 ws1ef\"><span class=\"ls202 ws211\"> </span></span></span>of our seeding positions a<span class=\"_ _0\"/>nd foreign exchange contracts. T<span class=\"_ _0\"/>he carry<span class=\"ls1be ws1cc\">ing value of these derivatives are included in fe<span class=\"_ _0\"/>e and other <span class=\"ls1b7 ws1d3\">receivables and<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span>trade and other payables.<span class=\"_ _30c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "Hedge accounting<span class=\"_ _30c\"> </span> We have elected to apply cash flow hedg<span class=\"_ _0\"/>e accounting to fund inve<span class=\"ls1c5 ws1d1\">stments<span class=\"_ _0\"/> related to deferred fund<span class=\"ls202 ws211\"> pro<span class=\"_ _0\"/>duct awards granted from 1 <span class=\"ls217 ws0\">Ja<span class=\"_ _0\"/>nuary<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c5 ws1d1\"><span class=\"ls202 ws211\"><span class=\"ls217 ws0\"> </span></span></span>2020, whereby the offsetting gains or losses <span class=\"ls1b7 ws1d3\">on these fund pro<span class=\"_ _0\"/>ducts are matched agains<span class=\"ls1bb ws1ca\">t the corresponding fund product-base<span class=\"_ _0\"/>d pa<span class=\"ls23f ws0\">yment<span class=\"_ _3\"/> </span></span></span>compensation charge in the Group income s<span class=\"_ _0\"/>tatement pro rata over<span class=\"ls1bf ws1f9\"> the vesting period. Gains or lo<span class=\"ls2 ws1c7\">sses are recognise<span class=\"_ _0\"/>d through othe<span class=\"ls1b9 ws0\">r<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls2 ws1c7\"><span class=\"ls1b9 ws0\"> </span></span></span>comprehensive income and held within <span class=\"_ _0\"/>the cas<span class=\"ls1ed ws1fa\">h flow hedge reserve i<span class=\"_ _0\"/>n equity until they <span class=\"ls1c0 ws0\">a<span class=\"_ _0\"/>re recycled over the vesting period into<span class=\"ls1e1 ws1ea\"> the Group<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1ed ws1fa\"><span class=\"ls1c0 ws0\"><span class=\"ls1e1 ws1ea\"> </span></span></span>income statement.<span class=\"_ _30c\"> </span> We apply net inve<span class=\"_ _0\"/>stment hedge accounting to <span class=\"_ _0\"/>the net assets of ma<span class=\"ls1b9 ws235\">terial subsidiaries that have <span class=\"ls1bc ws1cb\">a functio<span class=\"_ _0\"/>nal currency other than <span class=\"ls1c0 ws0\">USD. Gains or<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b9 ws235\"><span class=\"ls1bc ws1cb\"><span class=\"ls1c0 ws0\"> </span></span></span>losses on derivatives are recycled from th<span class=\"_ _0\"/><span class=\"ls1bb ws1ca\">e Group income statement through other comp<span class=\"_ _0\"/><span class=\"ls214 ws218\">rehensive income in<span class=\"_ _3\"/> the foreign currency t<span class=\"ls202 ws0\">ranslation<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls214 ws218\"><span class=\"ls202 ws0\"> </span></span></span>reserve in equity to offset the impa<span class=\"_ _0\"/>ct of<span class=\"ls1bb ws1ca\"> any currency translation of the net asse<span class=\"_ _0\"/>ts <span class=\"ls1e9 ws1f2\">of these subsidiaries. The accumulated gai<span class=\"ls1be ws1cc\">ns or losses <span class=\"_ _0\"/>are<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws1f2\"><span class=\"ls1be ws1cc\"> </span></span></span>recycled to the Group inco<span class=\"ls1c0 ws0\">me s<span class=\"_ _0\"/>tatement on disposal of the related subsidiary.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:661.13904px;\">As in 2021, all derivatives are held with counterparti<span class=\"_ _0\"/>es wi<span class=\"ls1bd ws1f8\">th ratings of A or higher an<span class=\"ls1c8 ws1d4\">d matur<span class=\"_ _0\"/>e within one year. </span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c8 ws1d4\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0026168823px; bottom:642.96484px;\">Management of mar<span class=\"_ _0\"/>ket risk aris<span class=\"ws1fa\">ing from <span class=\"_ _0\"/>investments in funds<span class=\"_ _30c\"> </span></span><span class=\"ws1fa\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:629.9392px;\">Investments in fund products expo<span class=\"_ _0\"/>se us to market risk and are <span class=\"ls200 ws20b\">therefore managed within limits co<span class=\"ls1c0 ws0\">nsistent with the Board\u2019s risk <span class=\"ls1ee ws1fb\">ap<span class=\"_ _0\"/>petite. In certain<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls200 ws20b\"><span class=\"ls1c0 ws0\"><span class=\"ls1ee ws1fb\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:616.91364px;\">circumstances, we use derivative fi<span class=\"_ _0\"/>nancial instruments, specifically<span class=\"ls2 ws1c7\"> equity or credit default sw<span class=\"ls1b8 ws1ce\">aps, to he<span class=\"_ _0\"/>dge the risk associat<span class=\"ls1bf ws1f9\">ed with mark-to-<span class=\"_ _30c\"> </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls201 ws20e\" style=\"left:0.0026168823px; bottom:603.9658px;\">market movements.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:585.7138px;\">The market risk from seedi<span class=\"_ _0\"/>ng investments, <span class=\"ls1bd ws1f8\">including those financed vi<span class=\"_ _0\"/>a repo and TRS <span class=\"ls1ea ws24a\">arrangements, is mode<span class=\"_ _3\"/>lled using a value at<span class=\"_ _3\"/> <span class=\"ls1e6 ws1ee\">risk methodology<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1ea ws24a\"><span class=\"ls1e6 ws1ee\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:572.76605px;\">with a 95% confidence interval an<span class=\"ls1e9 ws1f2\">d one-year time <span class=\"_ _0\"/>horizon. The value at risk <span class=\"ls2 ws1c7\">is estimated to be $43 million at <span class=\"_ _0\"/>31 December 2022 <span class=\"ls1bf ws1f9\">(2021: $42 million). </span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws1c7\"><span class=\"ls1bf ws1f9\"> </span></span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls175 ws3a\" style=\"left:0.0026168823px; bottom:547.25903px;\">Market risk hedges<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:579.9845px; bottom:556.30707px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:586.94586px; bottom:547.181px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:556.30707px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:547.181px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0026168823px; bottom:531.58105px;\">Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span></div><div class=\"c w2f hb5\" style=\"left:0.0026168823px; bottom:515.0447px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cb ws21f\" style=\"left:7.633362px; bottom:517.22906px;\">ssets  <span class=\"_ _233\"> </span><span class=\"ffac ls1b7 ws0\">149 <span class=\"_ _3e\"> </span><span class=\"ffad\">148<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.0026168823px; bottom:502.95544px;\">Liabilities  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:582.4342px; bottom:502.95502px;\">(71) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(112)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1f0 ws22f\" style=\"left:0.0026168823px; bottom:488.3692px;\">Net assets<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:488.36902px;\">78 <span class=\"_ _42\"> </span><span class=\"ffad\">36<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hcb ffac fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0026168823px; bottom:459.11902px;\">For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ffb5 fs32 ls2 ws0\"> <span class=\"ffac fs2e\"> <span class=\"_ _235\"> </span></span><span class=\"ffb0 fc3\"> </span><span class=\"ffad fs2e\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ef ws1fc\" style=\"left:0.0026168823px; bottom:444.76703px;\">Gain/(loss) recognised in the Group in<span class=\"_ _3\"/>come statement  <span class=\"_ _122\"> </span><span class=\"ffac ls1b7 ws0\">39 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(9)<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1bd\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:424.87704px;\">We generally hold an investment in <span class=\"_ _0\"/>the associated fund products<span class=\"ls1df ws1e8\"> to h<span class=\"_ _0\"/>edge the mark-to-market moveme<span class=\"_ _0\"/>nt in deferred fund product-<span class=\"_ _0\"/>b<span class=\"ls2 ws0\">ased<span class=\"_ _30c\"> </span></span></span><span class=\"ls1df ws1e8\"><span class=\"ls2 ws0\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:411.85144px;\">compensation over the vesting peri<span class=\"_ _0\"/>od.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws210\" style=\"left:0.0026168823px; bottom:393.67725px;\">Management of foreign <span class=\"ls1f0 ws22f\">exchange rate ri<span class=\"_ _0\"/>sk<span class=\"_ _30c\"> </span></span><span class=\"ls1f0 ws22f\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0026168823px; bottom:380.65164px;\">We are subject to risk from changes in foreign<span class=\"_ _3\"/> exchange rates <span class=\"ls1ba ws1c9\">on monetary asset<span class=\"_ _3\"/>s and liabilities. In certain circumstan<span class=\"_ _3\"/>ces, we <span class=\"ls1cf ws1d9\">use derivative fina<span class=\"_ _0\"/>ncial<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ba ws1c9\"><span class=\"ls1cf ws1d9\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d2 ws1de\" style=\"left:0.0026168823px; bottom:367.70386px;\">instruments, specifically f<span class=\"_ _3\"/>orward foreign exchange cont<span class=\"_ _3\"/>racts, to<span class=\"ls1c0 ws0\"> hedge the risk associated with foreign <span class=\"_ _0\"/>exchange movements.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:349.45184px;\">During the year, there were $22 million (2021: $3 million) of net <span class=\"ls1c0 ws0\">re<span class=\"_ _0\"/>alised and unrealised foreign exchange gains recognised in <span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">the Group income<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1b7 ws1d3\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0026168823px; bottom:336.50406px;\">statement through income<span class=\"_ _0\"/> or gain<span class=\"ls1e5 ws1ed\">s on invest<span class=\"_ _3\"/>ments and other financ<span class=\"_ _3\"/>ial instruments, <span class=\"ls1d3 ws1df\">including the eff<span class=\"_ _3\"/>ects of hedging. This primar<span class=\"ls1b9 ws235\">ily comprises a<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e5 ws1ed\"><span class=\"ls1d3 ws1df\"><span class=\"ls1b9 ws235\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:323.47845px;\">$25 million (2021: $2 million) unrealised gain relating to the<span class=\"_ _0\"/> revaluation of our $200 million (2021: $238 million) unhedged GB<span class=\"_ _0\"/><span class=\"ls1e4 ws21a\">P lease liability.<span class=\"_ _30c\"> </span></span><span class=\"ls1e4 ws21a\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1fa ws27f\" style=\"left:0.0026168823px; bottom:297.97104px;\">Foreign exchange hedges<span class=\"_ _0\"/> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:579.9845px; bottom:307.09705px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:586.94586px; bottom:297.89304px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:307.09705px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:297.89304px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0026168823px; bottom:282.29303px;\">Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span></div><div class=\"c w2f hb5\" style=\"left:0.0026168823px; bottom:265.83466px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cb ws21f\" style=\"left:7.633362px; bottom:268.01904px;\">ssets  <span class=\"_ _236\"> </span><span class=\"ffac ls1b7 ws0\">82 <span class=\"_ _3e\"> </span><span class=\"ffad\">123<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.0026168823px; bottom:253.6666px;\">Liabilities  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws0\" style=\"left:577.2995px; bottom:253.66705px;\">(235) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(364)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.0026168823px; bottom:239.0812px;\">Net liabilities<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws0\" style=\"left:577.2995px; bottom:239.08102px;\">(153) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(241)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0026168823px; bottom:209.83102px;\">For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ls1c0 ws0\">  <span class=\"_ _21\"> </span><span class=\"ffad\"> </span></span><span class=\"ls1c0 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ba ws1c9\" style=\"left:0.0026168823px; bottom:195.47903px;\">Gain/(loss) before the impact of hedging <span class=\"_ _239\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _64\"> </span><span class=\"ffad ls1c0\">(10)<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c0\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:181.20546px;\">Total gain on hedging instruments<span class=\"_ _0\"/> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:181.20503px;\">17 <span class=\"_ _42\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:166.6192px;\">Gain recognised in the Group income <span class=\"ls20d ws221\">statement af<span class=\"_ _3\"/>ter the imp<span class=\"_ _3\"/>act of hed<span class=\"_ _3\"/>ging<span class=\"_ _30c\"> </span></span><span class=\"ls20d ws221\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:166.61903px;\">22<span class=\"fc13 ls2\"> <span class=\"_ _12\"> </span></span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e6 ws1ee\" style=\"left:0.0026168823px; bottom:146.65105px;\">The table below reflects the currency profile of our net foreign <span class=\"ls1c6 ws1ef\">curren<span class=\"_ _3\"/>cy (non-USD) monetary assets and liabilities after the i<span class=\"ls1cc ws1f3\">mpact of hedging:<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1cc ws1f3\"> </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:579.9845px; bottom:130.27116px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:586.94586px; bottom:121.14517px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:130.27116px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:121.14517px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c3 ws0\" style=\"left:0.0026168823px; bottom:105.46716px;\">Sterling <span class=\"_ _23a\"> </span><span class=\"ffac ls1c2\">(155) <span class=\"_ _47\"> </span></span><span class=\"ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ls1c0\"> </span></div><div class=\"c w36 hb5\" style=\"left:0.0026168823px; bottom:89.00865px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ef ws1fc\" style=\"left:7.633362px; bottom:91.19304px;\">ustralian dollar <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">41 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c7\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:76.91945px;\">Japanese yen<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:76.91904px;\">19 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls20d ws0\" style=\"left:0.0026168823px; bottom:62.566612px;\">Other<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:62.56704px;\">10 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d4 ws0\" style=\"left:0.0026168823px; bottom:47.981194px;\">Total<span class=\"ffad ls2\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:582.4342px; bottom:47.98104px;\">(85) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1df ws1e8\" style=\"left:0.0026168823px; bottom:28.013039px;\">A 10% strengthe<span class=\"_ _0\"/>ning/weakening of the USD again<span class=\"_ _0\"/>st all other currencies, with al<span class=\"_ _0\"/>l other variables held consta<span class=\"_ _0\"/>nt, would have resul<span class=\"ls1d3 ws1df\">ted in a foreign<span class=\"_ _30c\"> </span></span><span class=\"ls1d3 ws1df\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:15.065254px;\">exchange loss/gain of $9 million (2021: $21 million), <span class=\"_ _0\"/>with a correspon<span class=\"ls1c8 ws1d4\">ding impact on equity. This pre<span class=\"_ _0\"/>-tax exposure is based on <span class=\"ls1f0 ws22f\">no<span class=\"_ _0\"/>n-USD balances<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1f0 ws22f\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1d7\" style=\"left:0.0026168823px; bottom:2.0396576px;\">held by USD functional currenc<span class=\"ls1e9 ws1f2\">y entities at 31 Dece<span class=\"_ _0\"/>mber.<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls240 ws280\" style=\"left:0.0066986084px; bottom:72.775635px;\">14. Market risks and derivatives <span class=\"ffad ls241 ws0\">continued<span class=\"ffac ls2\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws281\" style=\"left:0.0066986084px; bottom:54.055664px;\">Management of inte<span class=\"ls1ba ws1c9\">rest rate risk </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.0066986084px; bottom:41.03009px;\">We are subject to risk from changes in in<span class=\"ls1d3 ws1df\">t<span class=\"_ _3\"/>erest rates on monetary assets and<span class=\"_ _3\"/> liab<span class=\"ls1ef ws1fc\">ilities, principally cash deposits and f<span class=\"_ _3\"/>inanci<span class=\"ls1bd ws1f8\">ng costs. In respect </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:28.004456px;\">of our monetary assets and lia<span class=\"_ _0\"/>bilities which earn/incur interest<span class=\"ls1c0 ws0\"> indexed to floa<span class=\"_ _0\"/>ting rates, as at 31 December 2022 a 100 basis <span class=\"ls1b8 ws1ce\">point <span class=\"_ _0\"/>(2021: 50 basis </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:15.056702px;\">point) increase/decrease in these r<span class=\"_ _0\"/>a<span class=\"ls200 ws20b\">tes, with all ot<span class=\"_ _3\"/>her variables held <span class=\"ls1bc ws1cb\">constant, would have resulted in<span class=\"fc3 ls2 ws0\"> </span><span class=\"ls1bf ws1f9\">a $1 million (2021: <span class=\"_ _0\"/>$1 million) </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:2.031067px;\">increase/decrease in net interes<span class=\"_ _0\"/>t income.<span class=\"_ _30c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "As in 2021, all derivatives are held with counterparti<span class=\"_ _0\"/>es wi<span class=\"ls1bd ws1f8\">th ratings of A or higher an<span class=\"ls1c8 ws1d4\">d matur<span class=\"_ _0\"/>e within one year. </span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c8 ws1d4\"> </span></span>Management of mar<span class=\"_ _0\"/>ket risk aris<span class=\"ws1fa\">ing from <span class=\"_ _0\"/>investments in funds<span class=\"_ _30c\"> </span></span><span class=\"ws1fa\"> </span>Investments in fund products expo<span class=\"_ _0\"/>se us to market risk and are <span class=\"ls200 ws20b\">therefore managed within limits co<span class=\"ls1c0 ws0\">nsistent with the Board\u2019s risk <span class=\"ls1ee ws1fb\">ap<span class=\"_ _0\"/>petite. In certain<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls200 ws20b\"><span class=\"ls1c0 ws0\"><span class=\"ls1ee ws1fb\"> </span></span></span>circumstances, we use derivative fi<span class=\"_ _0\"/>nancial instruments, specifically<span class=\"ls2 ws1c7\"> equity or credit default sw<span class=\"ls1b8 ws1ce\">aps, to he<span class=\"_ _0\"/>dge the risk associat<span class=\"ls1bf ws1f9\">ed with mark-to-<span class=\"_ _30c\"> </span></span></span></span>market movements.  The market risk from seedi<span class=\"_ _0\"/>ng investments, <span class=\"ls1bd ws1f8\">including those financed vi<span class=\"_ _0\"/>a repo and TRS <span class=\"ls1ea ws24a\">arrangements, is mode<span class=\"_ _3\"/>lled using a value at<span class=\"_ _3\"/> <span class=\"ls1e6 ws1ee\">risk methodology<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1ea ws24a\"><span class=\"ls1e6 ws1ee\"> </span></span></span>with a 95% confidence interval an<span class=\"ls1e9 ws1f2\">d one-year time <span class=\"_ _0\"/>horizon. The value at risk <span class=\"ls2 ws1c7\">is estimated to be $43 million at <span class=\"_ _0\"/>31 December 2022 <span class=\"ls1bf ws1f9\">(2021: $42 million). </span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls2 ws1c7\"><span class=\"ls1bf ws1f9\"> </span></span></span>Market risk hedges<span class=\"_ _30c\"> </span> 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>A<span class=\"_ _30c\"> </span>ssets  <span class=\"_ _233\"> </span><span class=\"ffac ls1b7 ws0\">149 <span class=\"_ _3e\"> </span><span class=\"ffad\">148<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Liabilities  (71) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(112)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>Net assets<span class=\"_ _30c\"> </span> 78 <span class=\"_ _42\"> </span><span class=\"ffad\">36<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ffb5 fs32 ls2 ws0\"> <span class=\"ffac fs2e\"> <span class=\"_ _235\"> </span></span><span class=\"ffb0 fc3\"> </span><span class=\"ffad fs2e\"> </span></span>Gain/(loss) recognised in the Group in<span class=\"_ _3\"/>come statement  <span class=\"_ _122\"> </span><span class=\"ffac ls1b7 ws0\">39 <span class=\"_ _5a\"> </span><span class=\"ffad ls1bd\">(9)<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1bd\"> </span></span>We generally hold an investment in <span class=\"_ _0\"/>the associated fund products<span class=\"ls1df ws1e8\"> to h<span class=\"_ _0\"/>edge the mark-to-market moveme<span class=\"_ _0\"/>nt in deferred fund product-<span class=\"_ _0\"/>b<span class=\"ls2 ws0\">ased<span class=\"_ _30c\"> </span></span></span><span class=\"ls1df ws1e8\"><span class=\"ls2 ws0\"> </span></span>compensation over the vesting peri<span class=\"_ _0\"/>od.<span class=\"_ _30c\"> </span> Management of foreign <span class=\"ls1f0 ws22f\">exchange rate ri<span class=\"_ _0\"/>sk<span class=\"_ _30c\"> </span></span><span class=\"ls1f0 ws22f\"> </span>We are subject to risk from changes in foreign<span class=\"_ _3\"/> exchange rates <span class=\"ls1ba ws1c9\">on monetary asset<span class=\"_ _3\"/>s and liabilities. In certain circumstan<span class=\"_ _3\"/>ces, we <span class=\"ls1cf ws1d9\">use derivative fina<span class=\"_ _0\"/>ncial<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ba ws1c9\"><span class=\"ls1cf ws1d9\"> </span></span>instruments, specifically f<span class=\"_ _3\"/>orward foreign exchange cont<span class=\"_ _3\"/>racts, to<span class=\"ls1c0 ws0\"> hedge the risk associated with foreign <span class=\"_ _0\"/>exchange movements.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>During the year, there were $22 million (2021: $3 million) of net <span class=\"ls1c0 ws0\">re<span class=\"_ _0\"/>alised and unrealised foreign exchange gains recognised in <span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">the Group income<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1b7 ws1d3\"> </span></span>statement through income<span class=\"_ _0\"/> or gain<span class=\"ls1e5 ws1ed\">s on invest<span class=\"_ _3\"/>ments and other financ<span class=\"_ _3\"/>ial instruments, <span class=\"ls1d3 ws1df\">including the eff<span class=\"_ _3\"/>ects of hedging. This primar<span class=\"ls1b9 ws235\">ily comprises a<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e5 ws1ed\"><span class=\"ls1d3 ws1df\"><span class=\"ls1b9 ws235\"> </span></span></span>$25 million (2021: $2 million) unrealised gain relating to the<span class=\"_ _0\"/> revaluation of our $200 million (2021: $238 million) unhedged GB<span class=\"_ _0\"/><span class=\"ls1e4 ws21a\">P lease liability.<span class=\"_ _30c\"> </span></span><span class=\"ls1e4 ws21a\"> </span>Foreign exchange hedges<span class=\"_ _0\"/> 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>A<span class=\"_ _30c\"> </span>ssets  <span class=\"_ _236\"> </span><span class=\"ffac ls1b7 ws0\">82 <span class=\"_ _3e\"> </span><span class=\"ffad\">123<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Liabilities  (235) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(364)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>Net liabilities<span class=\"_ _30c\"> </span> (153) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(241)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ls1c0 ws0\">  <span class=\"_ _21\"> </span><span class=\"ffad\"> </span></span><span class=\"ls1c0 ws0\"><span class=\"ffad\"> </span></span>Gain/(loss) before the impact of hedging <span class=\"_ _239\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _64\"> </span><span class=\"ffad ls1c0\">(10)<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c0\"> </span></span>Total gain on hedging instruments<span class=\"_ _0\"/> 17 <span class=\"_ _42\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Gain recognised in the Group income <span class=\"ls20d ws221\">statement af<span class=\"_ _3\"/>ter the imp<span class=\"_ _3\"/>act of hed<span class=\"_ _3\"/>ging<span class=\"_ _30c\"> </span></span><span class=\"ls20d ws221\"> </span>22<span class=\"fc13 ls2\"> <span class=\"_ _12\"> </span></span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>The table below reflects the currency profile of our net foreign <span class=\"ls1c6 ws1ef\">curren<span class=\"_ _3\"/>cy (non-USD) monetary assets and liabilities after the i<span class=\"ls1cc ws1f3\">mpact of hedging:<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1cc ws1f3\"> </span></span>2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Sterling <span class=\"_ _23a\"> </span><span class=\"ffac ls1c2\">(155) <span class=\"_ _47\"> </span></span><span class=\"ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ls1c0\"> </span>A<span class=\"_ _30c\"> </span>ustralian dollar <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">41 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c7\"> </span></span>Japanese yen<span class=\"_ _30c\"> </span> 19 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span>Other<span class=\"_ _30c\"> </span> 10 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span>Total<span class=\"ffad ls2\"> </span>(85) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>A 10% strengthe<span class=\"_ _0\"/>ning/weakening of the USD again<span class=\"_ _0\"/>st all other currencies, with al<span class=\"_ _0\"/>l other variables held consta<span class=\"_ _0\"/>nt, would have resul<span class=\"ls1d3 ws1df\">ted in a foreign<span class=\"_ _30c\"> </span></span><span class=\"ls1d3 ws1df\"> </span>exchange loss/gain of $9 million (2021: $21 million), <span class=\"_ _0\"/>with a correspon<span class=\"ls1c8 ws1d4\">ding impact on equity. This pre<span class=\"_ _0\"/>-tax exposure is based on <span class=\"ls1f0 ws22f\">no<span class=\"_ _0\"/>n-USD balances<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1f0 ws22f\"> </span></span>held by USD functional currenc<span class=\"ls1e9 ws1f2\">y entities at 31 Dece<span class=\"_ _0\"/>mber.<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>Management of inte<span class=\"ls1ba ws1c9\">rest rate risk </span>We are subject to risk from changes in in<span class=\"ls1d3 ws1df\">t<span class=\"_ _3\"/>erest rates on monetary assets and<span class=\"_ _3\"/> liab<span class=\"ls1ef ws1fc\">ilities, principally cash deposits and f<span class=\"_ _3\"/>inanci<span class=\"ls1bd ws1f8\">ng costs. In respect </span></span></span>of our monetary assets and lia<span class=\"_ _0\"/>bilities which earn/incur interest<span class=\"ls1c0 ws0\"> indexed to floa<span class=\"_ _0\"/>ting rates, as at 31 December 2022 a 100 basis <span class=\"ls1b8 ws1ce\">point <span class=\"_ _0\"/>(2021: 50 basis </span></span>point) increase/decrease in these r<span class=\"_ _0\"/>a<span class=\"ls200 ws20b\">tes, with all ot<span class=\"_ _3\"/>her variables held <span class=\"ls1bc ws1cb\">constant, would have resulted in<span class=\"fc3 ls2 ws0\"> </span><span class=\"ls1bf ws1f9\">a $1 million (2021: <span class=\"_ _0\"/>$1 million) </span></span></span>increase/decrease in net interes<span class=\"_ _0\"/>t income.<span class=\"_ _30c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Management of foreign <span class=\"ls1f0 ws22f\">exchange rate ri<span class=\"_ _0\"/>sk<span class=\"_ _30c\"> </span></span><span class=\"ls1f0 ws22f\"> </span>We are subject to risk from changes in foreign<span class=\"_ _3\"/> exchange rates <span class=\"ls1ba ws1c9\">on monetary asset<span class=\"_ _3\"/>s and liabilities. In certain circumstan<span class=\"_ _3\"/>ces, we <span class=\"ls1cf ws1d9\">use derivative fina<span class=\"_ _0\"/>ncial<span class=\"_ _30c\"> </span></span></span><span class=\"ls1ba ws1c9\"><span class=\"ls1cf ws1d9\"> </span></span>instruments, specifically f<span class=\"_ _3\"/>orward foreign exchange cont<span class=\"_ _3\"/>racts, to<span class=\"ls1c0 ws0\"> hedge the risk associated with foreign <span class=\"_ _0\"/>exchange movements.<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>During the year, there were $22 million (2021: $3 million) of net <span class=\"ls1c0 ws0\">re<span class=\"_ _0\"/>alised and unrealised foreign exchange gains recognised in <span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">the Group income<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1b7 ws1d3\"> </span></span>statement through income<span class=\"_ _0\"/> or gain<span class=\"ls1e5 ws1ed\">s on invest<span class=\"_ _3\"/>ments and other financ<span class=\"_ _3\"/>ial instruments, <span class=\"ls1d3 ws1df\">including the eff<span class=\"_ _3\"/>ects of hedging. This primar<span class=\"ls1b9 ws235\">ily comprises a<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e5 ws1ed\"><span class=\"ls1d3 ws1df\"><span class=\"ls1b9 ws235\"> </span></span></span>$25 million (2021: $2 million) unrealised gain relating to the<span class=\"_ _0\"/> revaluation of our $200 million (2021: $238 million) unhedged GB<span class=\"_ _0\"/><span class=\"ls1e4 ws21a\">P lease liability.<span class=\"_ _30c\"> </span></span><span class=\"ls1e4 ws21a\"> </span>Foreign exchange hedges<span class=\"_ _0\"/> 2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Notional value <span class=\"_ _0\"/>of derivatives at 31 Dece<span class=\"_ _0\"/>mber <span class=\"_ _232\"> </span><span class=\"fc13 ls2 ws0\"> <span class=\"_ _17b\"> </span><span class=\"ffad fc2\"> </span></span>A<span class=\"_ _30c\"> </span>ssets  <span class=\"_ _236\"> </span><span class=\"ffac ls1b7 ws0\">82 <span class=\"_ _3e\"> </span><span class=\"ffad\">123<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Liabilities  (235) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(364)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>Net liabilities<span class=\"_ _30c\"> </span> (153) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(241)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>For the year ended<span class=\"_ _0\"/> 31 December <span class=\"_ _234\"> </span><span class=\"ls1c0 ws0\">  <span class=\"_ _21\"> </span><span class=\"ffad\"> </span></span><span class=\"ls1c0 ws0\"><span class=\"ffad\"> </span></span>Gain/(loss) before the impact of hedging <span class=\"_ _239\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _64\"> </span><span class=\"ffad ls1c0\">(10)<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c0\"> </span></span>Total gain on hedging instruments<span class=\"_ _0\"/> 17 <span class=\"_ _42\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Gain recognised in the Group income <span class=\"ls20d ws221\">statement af<span class=\"_ _3\"/>ter the imp<span class=\"_ _3\"/>act of hed<span class=\"_ _3\"/>ging<span class=\"_ _30c\"> </span></span><span class=\"ls20d ws221\"> </span>22<span class=\"fc13 ls2\"> <span class=\"_ _12\"> </span></span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>The table below reflects the currency profile of our net foreign <span class=\"ls1c6 ws1ef\">curren<span class=\"_ _3\"/>cy (non-USD) monetary assets and liabilities after the i<span class=\"ls1cc ws1f3\">mpact of hedging:<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1cc ws1f3\"> </span></span>2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> Sterling <span class=\"_ _23a\"> </span><span class=\"ffac ls1c2\">(155) <span class=\"_ _47\"> </span></span><span class=\"ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ls1c0\"> </span>A<span class=\"_ _30c\"> </span>ustralian dollar <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">41 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c7\"> </span></span>Japanese yen<span class=\"_ _30c\"> </span> 19 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span>Other<span class=\"_ _30c\"> </span> 10 <span class=\"_ _d4\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c7\"> </span>Total<span class=\"ffad ls2\"> </span>(85) <span class=\"_ _47\"> </span><span class=\"ffad ls1c0\">(208)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span>A 10% strengthe<span class=\"_ _0\"/>ning/weakening of the USD again<span class=\"_ _0\"/>st all other currencies, with al<span class=\"_ _0\"/>l other variables held consta<span class=\"_ _0\"/>nt, would have resul<span class=\"ls1d3 ws1df\">ted in a foreign<span class=\"_ _30c\"> </span></span><span class=\"ls1d3 ws1df\"> </span>exchange loss/gain of $9 million (2021: $21 million), <span class=\"_ _0\"/>with a correspon<span class=\"ls1c8 ws1d4\">ding impact on equity. This pre<span class=\"_ _0\"/>-tax exposure is based on <span class=\"ls1f0 ws22f\">no<span class=\"_ _0\"/>n-USD balances<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1f0 ws22f\"> </span></span>held by USD functional currenc<span class=\"ls1e9 ws1f2\">y entities at 31 Dece<span class=\"_ _0\"/>mber.<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "Accounting policy All leasehold improvements and eq<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">uipment are recorded at cost less depre<span class=\"_ _0\"/>ciation <span class=\"ls1c9 ws1d5\">and impairment. Cost includ<span class=\"_ _3\"/>es the original purc<span class=\"ls1cb ws21f\">hase price of </span></span></span>the asset and costs directly attributable to<span class=\"_ _0\"/><span class=\"ls1ba ws1c9\"> bringing the asset<span class=\"_ _3\"/> to its working condition for its int<span class=\"_ _3\"/>ended use. Depreciation is <span class=\"ls242 ws282\">calcu<span class=\"_ _3\"/>lated u<span class=\"_ _3\"/>sing the </span></span>straight-line method over the as<span class=\"ls1c0 ws0\">set\u2019s estimated usef<span class=\"_ _0\"/>ul life, which for leasehold <span class=\"ls1df ws1e8\">improvements i<span class=\"_ _0\"/>s the shorter of the life of t<span class=\"_ _0\"/>he<span class=\"ls1b8 ws1ce\"> lease and that of the </span></span></span>improvement (up to 24 years)<span class=\"ls1bd ws1f8\"> and for equipme<span class=\"_ _0\"/>nt is betw<span class=\"ls2 ws1c7\">een three and ten years.<span class=\"_ _30c\"> </span></span></span>All of our ROU lease assets, incl<span class=\"ls1e9 ws1f2\">uding those classified as inves<span class=\"_ _0\"/>tment property, <span class=\"ls1b8 ws1ce\">are measured at cost less <span class=\"_ _0\"/>depreciation and impa<span class=\"ls1e8 ws1f1\">irment. Cost </span></span></span>includes the amount of<span class=\"_ _3\"/> the initial measurement of the associated<span class=\"ls1fd ws261\"> lease liability, lease payments made at or before th<span class=\"_ _3\"/>e lease co<span class=\"ls1b8 ws0\">mmencement </span></span>date, lease incentives received, associated <span class=\"ls1c2 ws219\">leasehold<span class=\"_ _0\"/> improvements classified as invest<span class=\"ls1bd ws1f8\">ment property an<span class=\"_ _0\"/>d estimated costs to be <span class=\"ls1cc ws1f3\">incurred in </span></span></span>restoring the property to the condition re<span class=\"_ _0\"/>quired under the term<span class=\"ls1bb ws1ca\">s of the lease. Depreciation is calculate<span class=\"_ _0\"/>d on a straight-line ba<span class=\"ls1e9 ws1f2\">sis over the asset\u2019s </span></span>estimated useful life, which for leas<span class=\"_ _0\"/>ehold im<span class=\"ls1bb ws1ca\">provements classified as investment pro<span class=\"_ _0\"/>per<span class=\"ls1bd\">ty is the shorter of the lease term and <span class=\"_ _0\"/><span class=\"ls1d0 ws1db\">the life of the </span></span></span>improvement (up to 24 years)<span class=\"ls2 ws1c7\"> and for all other assets<span class=\"_ _0\"/> is the lease term, and is<span class=\"ls1b7 ws1d3\"> included within other costs. We assess ROU<span class=\"_ _0\"/> leas<span class=\"ls1cb ws1d6\">e assets for </span></span></span>impairment whenever events or ci<span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">rcumstances indicate that the carrying amount may not be recoverable.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "Accounting policy All leasehold improvements and eq<span class=\"_ _0\"/><span class=\"ls1c8 ws1d4\">uipment are recorded at cost less depre<span class=\"_ _0\"/>ciation <span class=\"ls1c9 ws1d5\">and impairment. Cost includ<span class=\"_ _3\"/>es the original purc<span class=\"ls1cb ws21f\">hase price of </span></span></span>the asset and costs directly attributable to<span class=\"_ _0\"/><span class=\"ls1ba ws1c9\"> bringing the asset<span class=\"_ _3\"/> to its working condition for its int<span class=\"_ _3\"/>ended use. Depreciation is <span class=\"ls242 ws282\">calcu<span class=\"_ _3\"/>lated u<span class=\"_ _3\"/>sing the </span></span>straight-line method over the as<span class=\"ls1c0 ws0\">set\u2019s estimated usef<span class=\"_ _0\"/>ul life, which for leasehold <span class=\"ls1df ws1e8\">improvements i<span class=\"_ _0\"/>s the shorter of the life of t<span class=\"_ _0\"/>he<span class=\"ls1b8 ws1ce\"> lease and that of the </span></span></span>improvement (up to 24 years)<span class=\"ls1bd ws1f8\"> and for equipme<span class=\"_ _0\"/>nt is betw<span class=\"ls2 ws1c7\">een three and ten years.<span class=\"_ _30c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "<div class=\"t m0 h17 ffaf fse fc2 sc0 ls7a ws0\" style=\"left:0.0066986084px; bottom:252.01068px;\">$m<span class=\"ffad fc3 ls2\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:373.85913px; bottom:274.70868px;\">2022 <span class=\"_ _d8\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _eb\"> </span></span><span class=\"ffad\">2021 </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls243 ws0\" style=\"left:308.81638px; bottom:261.05865px;\">Leasehold </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls244 ws0\" style=\"left:295.00284px; bottom:251.93268px;\">improvements </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls236 ws283\" style=\"left:370.00073px; bottom:252.01068px;\">Equipment Total <span class=\"_ _23b\"/><span class=\"ffad fc3 ls2 ws0\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws0\" style=\"left:501.37653px; bottom:261.05865px;\">Leasehold </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22a ws0\" style=\"left:488.8885px; bottom:251.93268px;\">improvements </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws284\" style=\"left:561.93665px; bottom:252.01068px;\">Equipment Total<span class=\"_ _3\"/> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:236.33264px;\">Cost at beginning of the year <span class=\"_ _ad\"> </span><span class=\"ffac ls1b7 ws0\">70 <span class=\"_ _74\"> </span>64 <span class=\"_ _1e\"> </span>134 <span class=\"_ _9\"> </span></span><span class=\"fc3 ws0\"> <span class=\"_ _74\"> </span></span><span class=\"ls1b7 ws285\">58 59 <span class=\"_ _23c\"/>117 </span></div><div class=\"c w32 hb5\" style=\"left:0.0066986084px; bottom:219.79626px;\"><div class=\"t m0 x0 hb4 y243a ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls22f ws0\" style=\"left:6.506569px; bottom:221.98077px;\">dditions<span class=\"_ _0\"/> <span class=\"_ _23d\"> </span><span class=\"ffac ls1b7\">11 <span class=\"_ _74\"> </span>10 <span class=\"_ _74\"> </span>21 <span class=\"_ _4\"/></span><span class=\"fc3 ls2\"> <span class=\"_ _74\"> </span></span><span class=\"ls1b7 ws285\">14 12 26 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0066986084px; bottom:207.70721px;\">Disposals </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:332.79657px; bottom:207.70667px;\">(13) <span class=\"_ _c0\"> </span>(13) <span class=\"_ _c0\"> </span>(26) <span class=\"_ _95\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _12\"> </span><span class=\"fc2 ls1c2 ws286\">\u2013 (7) <span class=\"_ _2c\"/>(7) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:193.43304px;\">Transfer to/(from) leasehold im<span class=\"_ _0\"/>provements from/(to) investment </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:181.73328px;\">property (Note 16) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:341.3612px; bottom:181.73267px;\">2 <span class=\"_ _12\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _1f8\"> </span></span>2 <span class=\"_ _9\"> </span><span class=\"ffad fc13 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws287\">(2) \u2013 <span class=\"_ _3\"/>(2) </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0066986084px; bottom:167.06903px;\">Cost at end of th<span class=\"_ _0\"/>e year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:336.10635px; bottom:167.06866px;\">70 <span class=\"_ _74\"> </span>61 <span class=\"_ _1e\"> </span>131 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span></span><span class=\"ffad ws285\">70 64 <span class=\"_ _1da\"/>134 </span></div><div class=\"c w37 hb5\" style=\"left:0.0066986084px; bottom:135.94629px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ba ws1c9\" style=\"left:6.506569px; bottom:138.13068px;\">ccumulated depreciation and impairment<span class=\"_ _3\"/> at beginning </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:6.506569px; bottom:126.50867px;\">of the year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:332.79657px; bottom:126.430664px;\">(45) <span class=\"_ _c0\"> </span>(46) <span class=\"_ _c0\"> </span>(91) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _d1\"> </span><span class=\"fc2 ls1c0 ws288\">(44)<span class=\"_ _0\"/> (43) (87) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0066986084px; bottom:112.15704px;\">Disposals </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:336.10635px; bottom:112.15668px;\">13 <span class=\"_ _74\"> </span>13 <span class=\"_ _74\"> </span>26 <span class=\"_ _4\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _12\"> </span><span class=\"fc2 ls1fd ws289\">\u2013 7 7 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:97.88306px;\">Transfer (to)/from leasehold impr<span class=\"ls2 ws1c7\">ov<span class=\"_ _0\"/>ements (from)/to investment </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:86.18329px;\">property (Note 16) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:338.1601px; bottom:86.18268px;\">(1) <span class=\"_ _b2\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _10\"> </span></span>(1) <span class=\"_ _95\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _b3\"> </span><span class=\"fc2 ls1fd ws28a\">2 \u2013 <span class=\"_ _7\"/>2 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c1 ws0\" style=\"left:0.0066986084px; bottom:71.8302px;\">Depreciation </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:338.1601px; bottom:71.83063px;\">(3) <span class=\"_ _5c\"> </span>(9) <span class=\"_ _1e\"> </span><span class=\"ls1bf\">(12) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2\">(3)</span> <span class=\"_ _3e\"> </span><span class=\"fc2 ls1c0\">(10)</span> <span class=\"_ _3e\"> </span><span class=\"fc2 ls1c0\">(13)</span> </span></span></div><div class=\"c w38 hb9\" style=\"left:0.0066986084px; bottom:54.98224px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:6.506569px; bottom:57.24463px;\">ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1df ws1e8\" style=\"left:6.506569px; bottom:45.54486px;\">of the year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:332.79657px; bottom:45.544678px;\">(36) <span class=\"_ _c0\"> </span>(42) <span class=\"_ _c0\"> </span>(78) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _d1\"> </span><span class=\"fc2 ls1c0 ws288\">(45)<span class=\"_ _0\"/> (46) (91) </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:16.606659px;\">Net book value at beginning of the year <span class=\"_ _71\"> </span><span class=\"ffac ws0\">25 <span class=\"_ _74\"> </span>18 <span class=\"_ _74\"> </span>43 <span class=\"_ _4\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1b7\">14</span> <span class=\"_ _74\"> </span><span class=\"fc2 ls1b7\">16</span> <span class=\"_ _74\"> </span><span class=\"fc2 ls1b7\">30</span> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0066986084px; bottom:2.020813px;\">Net book value at en<span class=\"_ _0\"/>d of the year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:336.10635px; bottom:2.0206604px;\">34 <span class=\"_ _74\"> </span>19 <span class=\"_ _74\"> </span>53 <span class=\"_ _4\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span></span><span class=\"ffad\">25<span class=\"fc3 ls2\"> <span class=\"_ _74\"> </span></span>18<span class=\"fc3 ls2\"> <span class=\"_ _74\"> </span></span>43<span class=\"fc3 ls2\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Accounting policy Our lease arrangements primarily relate to busi<span class=\"_ _0\"/>ness premises property leases. We assess whether a contract is or contains a lease <span class=\"_ _0\"/>at the ince<span class=\"ls1bb ws1ca\">ption of the contract. For arrangem<span class=\"_ _0\"/>ents where we are the lessee,</span> a right-of-use (ROU) lease asset and a related lease liability are recognised on <span class=\"ls1e5 ws1ed\">the Grou<span class=\"_ _3\"/>p balance sheet at the date from wh<span class=\"_ _3\"/>ich we have the ri<span class=\"ls1ca ws250\">ght to use the </span></span>asset, usually the lease commence<span class=\"_ _0\"/>ment date. For short-term leases (d<span class=\"ls1c0 ws0\">efined as leas<span class=\"_ _0\"/>es with a term of one year or less) and lease<span class=\"ls214 ws218\">s of low-value </span></span>assets, we recognise the lease payments o<span class=\"_ _0\"/>n a straight-line basis <span class=\"ls1df ws1e8\">over the lease ter<span class=\"_ _0\"/>m within other costs i<span class=\"_ _0\"/>n the Group income sta<span class=\"ls1cc ws1f3\">tement. The </span></span>lease term is determined as the non-ca<span class=\"_ _0\"/>ncella<span class=\"ls1b8 ws1c8\">ble period of a lease, together with period<span class=\"ls1ed ws1fa\">s covered by an option to e<span class=\"_ _0\"/>xtend the lea<span class=\"ls1bc ws1cb\">se if we consider </span></span></span>that exercise of the extension <span class=\"_ _0\"/>option is <span class=\"ls1be ws1cc\">reasonably certain. Lease extension o<span class=\"_ _0\"/>ptions <span class=\"ls1b8 ws1ce\">and break clauses inherent in our leases d<span class=\"ls1ee ws263\">o not hav<span class=\"_ _0\"/>e a </span></span></span>significant impact on our ROU l<span class=\"ls1e6 ws1ee\">ease assets and lease liabilities. </span>ROU lease assets relating to the portion o<span class=\"_ _0\"/>f our leased business <span class=\"ls1c0 ws0\">premises which we <span class=\"_ _0\"/>then sub-let under operating leases are class<span class=\"ls1fe ws207\">ified as </span></span>investment property, with other RO<span class=\"_ _0\"/>U lease assets classified as leasehold property. Transfers from i<span class=\"_ _0\"/>nvestment property to leaseh<span class=\"ls1df ws1e8\">old property </span>occur when we commence develo<span class=\"_ _0\"/>pment of a previously sub-let portion <span class=\"ws21e\">of our leased business<span class=\"_ _0\"/> premises<span class=\"ls1e9 ws1f2\"> with a view to occupying tha<span class=\"ls1ee ws1fb\">t space. </span></span></span>Similarly, transfers from leasehold property <span class=\"ls1be ws1cc\">to i<span class=\"_ _0\"/>nvestment property occur when we ceas</span>e to occupy a p<span class=\"_ _0\"/>ortion of the leased busin<span class=\"ls2 ws1c7\">ess premises </span>with the intention of sub-letting th<span class=\"ls2 ws240\">at space under an operating lease. </span>All of our ROU lease assets, incl<span class=\"ls1e9 ws1f2\">uding those classified as inves<span class=\"_ _0\"/>tment property, <span class=\"ls1b8 ws1ce\">are measured at cost less <span class=\"_ _0\"/>depreciation and impa<span class=\"ls1e8 ws1f1\">irment. Cost </span></span></span>includes the amount of<span class=\"_ _3\"/> the initial measurement of the associated<span class=\"ls1fd ws261\"> lease liability, lease payments made at or before th<span class=\"_ _3\"/>e lease co<span class=\"ls1b8 ws0\">mmencement </span></span>date, lease incentives received, associated <span class=\"ls1c2 ws219\">leasehold<span class=\"_ _0\"/> improvements classified as invest<span class=\"ls1bd ws1f8\">ment property an<span class=\"_ _0\"/>d estimated costs to be <span class=\"ls1cc ws1f3\">incurred in </span></span></span>restoring the property to the condition re<span class=\"_ _0\"/>quired under the term<span class=\"ls1bb ws1ca\">s of the lease. Depreciation is calculate<span class=\"_ _0\"/>d on a straight-line ba<span class=\"ls1e9 ws1f2\">sis over the asset\u2019s </span></span>estimated useful life, which for leas<span class=\"_ _0\"/>ehold im<span class=\"ls1bb ws1ca\">provements classified as investment pro<span class=\"_ _0\"/>per<span class=\"ls1bd\">ty is the shorter of the lease term and <span class=\"_ _0\"/><span class=\"ls1d0 ws1db\">the life of the </span></span></span>improvement (up to 24 years)<span class=\"ls2 ws1c7\"> and for all other assets<span class=\"_ _0\"/> is the lease term, and is<span class=\"ls1b7 ws1d3\"> included within other costs. We assess ROU<span class=\"_ _0\"/> leas<span class=\"ls1cb ws1d6\">e assets for </span></span></span>impairment whenever events or ci<span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">rcumstances indicate that the carrying amount may not be recoverable.<span class=\"_ _30c\"> </span></span>All lease liabilities are measured at the present value of lease <span class=\"ls1c6 ws1ef\">payments due over th<span class=\"_ _3\"/>e lease term, discounted using our increme<span class=\"ls1bb ws1ca\">ntal cost of </span></span>borrowing (being the r<span class=\"_ _0\"/>ate we would have to pay<span class=\"_ _0\"/> to finance a si<span class=\"ls1bb ws1ca\">milar asset) at the lease commenc<span class=\"_ _0\"/>ement date or the modification d<span class=\"ls1bc ws1cb\">ate. T<span class=\"_ _0\"/>he lease </span></span>liability is adjusted<span class=\"_ _3\"/> for lease payments and un<span class=\"_ _3\"/>wind of lease liab<span class=\"ls1ff ws28d\">ility discount as well as the imp<span class=\"_ _3\"/>act of any subseque<span class=\"_ _3\"/>nt lease m<span class=\"ls1e4 ws0\">odifications. </span></span>The unwind of lease liability discount<span class=\"_ _3\"/> is included within finance expense. Cash payments in relation t<span class=\"_ _3\"/>o leases, which reduce the lease liability recognised on <span class=\"ls1d3 ws1df\">the Grou<span class=\"_ _3\"/>p balance sheet, are presented as p<span class=\"ls1c2 ws219\">ayment of lease </span></span>interest (within operatin<span class=\"_ _3\"/>g activities) and repayments of principal lease liability (within<span class=\"_ _3\"/> financing activities) in th<span class=\"_ _3\"/>e Group c<span class=\"ls1b8 ws1ce\">ash flow statement. </span>Payments in relation to shor<span class=\"_ _0\"/>t-term leases and leases of low-va<span class=\"ls2 ws1c7\">lue ass<span class=\"_ _0\"/>ets are included within <span class=\"ls1bb ws1ca\">cash flows from operati<span class=\"_ _0\"/>ng activiti<span class=\"ls1be ws1cc\">es.</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "All of our ROU lease assets, incl<span class=\"ls1e9 ws1f2\">uding those classified as inves<span class=\"_ _0\"/>tment property, <span class=\"ls1b8 ws1ce\">are measured at cost less <span class=\"_ _0\"/>depreciation and impa<span class=\"ls1e8 ws1f1\">irment. Cost </span></span></span>includes the amount of<span class=\"_ _3\"/> the initial measurement of the associated<span class=\"ls1fd ws261\"> lease liability, lease payments made at or before th<span class=\"_ _3\"/>e lease co<span class=\"ls1b8 ws0\">mmencement </span></span>date, lease incentives received, associated <span class=\"ls1c2 ws219\">leasehold<span class=\"_ _0\"/> improvements classified as invest<span class=\"ls1bd ws1f8\">ment property an<span class=\"_ _0\"/>d estimated costs to be <span class=\"ls1cc ws1f3\">incurred in </span></span></span>restoring the property to the condition re<span class=\"_ _0\"/>quired under the term<span class=\"ls1bb ws1ca\">s of the lease. Depreciation is calculate<span class=\"_ _0\"/>d on a straight-line ba<span class=\"ls1e9 ws1f2\">sis over the asset\u2019s </span></span>estimated useful life, which for leas<span class=\"_ _0\"/>ehold im<span class=\"ls1bb ws1ca\">provements classified as investment pro<span class=\"_ _0\"/>per<span class=\"ls1bd\">ty is the shorter of the lease term and <span class=\"_ _0\"/><span class=\"ls1d0 ws1db\">the life of the </span></span></span>improvement (up to 24 years)<span class=\"ls2 ws1c7\"> and for all other assets<span class=\"_ _0\"/> is the lease term, and is<span class=\"ls1b7 ws1d3\"> included within other costs. We assess ROU<span class=\"_ _0\"/> leas<span class=\"ls1cb ws1d6\">e assets for </span></span></span>impairment whenever events or ci<span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">rcumstances indicate that the carrying amount may not be recoverable.<span class=\"_ _30c\"> </span></span>Accounting policy<span class=\"_ _30c\"> </span> Operating leases<span class=\"_ _30c\"> </span> Man Group acts as lessor in respect of <span class=\"_ _0\"/>certain ROU lease assets <span class=\"ls1b8 ws1ce\">which are i<span class=\"_ _0\"/>n turn sub-let under operating leases (investment <span class=\"_ _0\"/>pr<span class=\"ls250 ws299\">opert<span class=\"_ _3\"/>y ROU<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls250 ws299\"> </span></span>lease assets). Sub-lease rental inc<span class=\"_ _0\"/>ome is recognised on a straig<span class=\"ls1c0 ws0\">ht-line basis over the lease term in the <span class=\"_ _0\"/>Group income statement<span class=\"ls222\">.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls222\"> </span></span>An impairment expense is recognis<span class=\"_ _0\"/>ed for the amount by which <span class=\"ls1be ws1cc\">the related ROU lease asset\u2019s c<span class=\"_ _0\"/>arrying value exceeds its recoverabl<span class=\"ls1b7 ws1d3\">e amount,<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span>being its value in use. For the pur<span class=\"_ _0\"/>poses of assessing impairment<span class=\"ls2 ws1c7\">, inve<span class=\"_ _0\"/>stment property ROU lease assets are grouped at <span class=\"_ _0\"/>the lowes<span class=\"ls1e6 ws1ee\">t levels for<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1e6 ws1ee\"> </span></span>which there are separately identi<span class=\"ls1d3 ws1df\">fiable cash flows, being the indivi<span class=\"ls1b8 ws1ce\">dual sub-lease contr<span class=\"_ _0\"/>act level.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls1b8 ws1ce\"> </span></span>Finance leases<span class=\"_ _30c\"> </span> Amounts due from lessees under finance leases are<span class=\"_ _0\"/> recognised as receivables at the amount of the <span class=\"ls1c8 ws1d4\">net i<span class=\"_ _0\"/>nvestment in the lease. T<span class=\"ls1c4 ws1d0\">he net<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1c4 ws1d0\"> </span></span>investment in the lease is measure<span class=\"_ _0\"/>d at th<span class=\"ls2 ws1c7\">e present value of the lease payments d<span class=\"_ _0\"/>ue ov<span class=\"ls1bc ws1cb\">er the lease term, discounted using our in<span class=\"ws256\">cremental cost<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bc ws1cb\"><span class=\"ws256\"> </span></span></span>of borrowing under the head leas<span class=\"_ _0\"/>e. The net <span class=\"ls1c0 ws0\">investment in the lease is <span class=\"ls2 ws1c7\">adjusted <span class=\"_ _0\"/>for lease payments and finance lease interest as<span class=\"ls1c1 ws1cd\"> well as the<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls2 ws1c7\"><span class=\"ls1c1 ws1cd\"> </span></span></span>impact of any subsequent lease m<span class=\"_ _0\"/>odi<span class=\"ls2 ws1c7\">fications. Finance lease inter<span class=\"_ _0\"/>est is<span class=\"ls1bb ws1ca\"> included within finance income.<span class=\"_ _30c\"> </span></span></span>Accounting policy Goodwill Goodwill represents the excess of consideration tran<span class=\"_ _3\"/>sferred over th<span class=\"ls1d3 ws1df\">e fair value of iden<span class=\"_ _3\"/>tifiable net assets of the acquired busi<span class=\"_ _3\"/><span class=\"ls1ee ws1fb\">ness at the<span class=\"_ _0\"/> date </span></span>of acquisition. Goodwill is carri<span class=\"ls1bb ws1ca\">ed on the Group bala<span class=\"_ _0\"/>nce sheet at cost less accumulated impairment, ha<span class=\"_ _0\"/>s an indefinite useful li<span class=\"ls1ec ws1f7\">fe, is not sub<span class=\"_ _3\"/>ject </span></span>to amortisation and is tested fo<span class=\"_ _3\"/>r impairment annually, or whenev<span class=\"_ _3\"/><span class=\"ls1c8 ws1d4\">er events or circumst<span class=\"_ _0\"/>ances indi<span class=\"ls1c2 ws219\">cate that the carrying amount ma<span class=\"ls1e5 ws268\">y not be </span></span></span>recoverable. An impairment expense is recognised for the amo<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">unt by which the asset\u2019s carrying </span>value exceeds its recoverable amo<span class=\"_ _0\"/><span class=\"ls210 ws0\">unt. </span>The recoverable amounts of our c<span class=\"_ _0\"/>ash-generatin<span class=\"ls1c0 ws0\">g units (CGUs) or groups of CGUs ar<span class=\"_ _0\"/>e a<span class=\"ls2 ws1c7\">ssessed each year using a value in use calcu<span class=\"ls1dd ws29a\">lation.  </span></span></span>Goodwill does not generate cash flows indepe<span class=\"_ _3\"/>ndently of other groups <span class=\"ls214 ws218\">of assets an<span class=\"_ _3\"/>d thus is assigned to a CGU or group of CGUs fo<span class=\"ls1bc ws1cb\">r the </span></span>purposes of impairment testi<span class=\"_ _0\"/>ng. The groups of CGUs are based up<span class=\"ls1c0 ws0\">on how manageme<span class=\"_ _0\"/>nt monitors the business and represent the lowest<span class=\"ls1e5 ws1ed\"> level </span></span>to which goodwill can be allocated on a reason<span class=\"ws1d3\">able <span class=\"_ _0\"/>basis. For impairment review purposes, we have identified one gro<span class=\"_ _0\"/>up of CGUs,<span class=\"ls203 ws231\"> comprising </span></span>our liquid asset m<span class=\"_ _0\"/>anagers. The value in use calculation at 3<span class=\"_ _0\"/>1 December 2022 uses cash flow pr<span class=\"_ _0\"/>ojections based on the Board-approved financial <span class=\"_ _0\"/>plan for the <span class=\"ls1b8 ws1ce\">year to </span>31 December 2023 and a further two years of <span class=\"_ _0\"/>projections (2024 and 2025)<span class=\"ls1b7 ws1d3\">, plus a term<span class=\"_ _0\"/>inal value. The valuation analysis is based<span class=\"ls251 ws29b\"> on best<span class=\"_ _3\"/> </span></span>practice guidance whereby a <span class=\"_ _0\"/>terminal value is calculated at the end of a discrete <span class=\"ls1e9 ws1f2\">b<span class=\"_ _0\"/>udget period and assumes, after this three-y<span class=\"ls1cc ws1f3\">ear budget </span></span>period, no growth in asset flows <span class=\"ls2 ws1c7\">above the long-<span class=\"_ _0\"/>term growth rate.  </span>The assumptions applied in the val<span class=\"_ _0\"/>ue in use calculation are derived fro<span class=\"_ _0\"/>m past experience and asse<span class=\"ls1bd ws1f8\">ssment of current market input<span class=\"ls1e6 ws1ee\">s. We have<span class=\"_ _0\"/> </span></span>applied a bifurca<span class=\"_ _0\"/>ted discount rate to the<span class=\"_ _0\"/> modelled cash flows to<span class=\"ls1bb ws1ca\"> re<span class=\"_ _0\"/>flect the different risk profile of management fe<span class=\"_ _0\"/>e profits a<span class=\"ls1c8 ws1d4\">nd performance fee </span></span>profits. The discoun<span class=\"_ _0\"/>t rates are based on ou<span class=\"ls1c0 ws0\">r weighted average cost of ca<span class=\"_ _0\"/>pital using a <span class=\"ls1bf ws1f9\">risk-free interest rate, together with an</span> equity market risk </span>premium and an appropriate market beta derived from considerat<span class=\"ls1c0 ws0\">ion of our own beta, <span class=\"_ _0\"/>similar alternative asset managers, and the <span class=\"ls1d4\">asset </span></span>management sector as a whole. The terminal value is calculate<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">d based on the projected closing AUM at 31 December 2<span class=\"_ _0\"/>025 and apply<span class=\"ls252 ws29c\">ing the </span></span>mid-point of a range of historical m<span class=\"_ _0\"/>ultiples to the forecast cash<span class=\"ls1be ws1cc\"> flows associated with managem<span class=\"_ _0\"/>e<span class=\"ls1c8 ws23b\">nt and performance fee profits.</span></span><span class=\"ls222\">  </span>The value in use calculatio<span class=\"_ _0\"/>n is presented on<span class=\"ls1c2 ws219\"> a post-tax basis, consistent with the <span class=\"_ _0\"/>prio<span class=\"ls1b7 ws1d3\">r year, given most comparable market dat<span class=\"ls1b9 ws235\">a is available </span></span></span>on a post-tax basis. This is no<span class=\"_ _0\"/>t signifi<span class=\"ls1b7 ws1d3\">cantly different to its pre-tax equivalent.<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span>Acquired intangibles<span class=\"_ _0\"/> Following initial recognition, ac<span class=\"ls1c0 ws0\">quired intangibles are <span class=\"_ _0\"/>held at cost less accumula<span class=\"ls2 ws1c7\">ted amortisation and im<span class=\"_ _0\"/>pairment. Acquired int<span class=\"ls1e9 ws297\">angibles comprise </span></span></span>investment management agreem<span class=\"_ _0\"/>ents and relate<span class=\"ls1ef ws1fc\">d client relationships (IMAs), dist<span class=\"_ _3\"/>ribution channels and brand names acq<span class=\"_ _3\"/>uired in a b<span class=\"ls1df ws0\">usiness<span class=\"fc19 ls2\"> </span></span></span>combination, and are initially recogn<span class=\"_ _3\"/>ised at<span class=\"ls1ca ws1dc\"> fair value based on t<span class=\"_ _0\"/>he present value of <span class=\"ls2 ws1c7\">the expec<span class=\"_ _0\"/>ted future cash flows and are am<span class=\"ls1cc ws1d7\">ortised on a </span></span></span>straight-line basis over their expect<span class=\"_ _0\"/>ed us<span class=\"ls1bb ws1ca\">eful lives, which are between three and 13 <span class=\"ls1bd\">years (IMAs and<span class=\"_ _0\"/> brands), and eight and 12 <span class=\"ls1e0 ws1e9\">years (distribution </span></span></span>channels). Acquired intang<span class=\"_ _3\"/>ibles are reviewed for impairment when<span class=\"ls1e9 ws1f2\">ever events or changes in circ<span class=\"ls23a ws29d\">umstances indi<span class=\"_ _3\"/>cate that the<span class=\"_ _3\"/> carry<span class=\"ls1e1 ws1ea\">ing amou<span class=\"_ _3\"/>nt </span></span></span>may not be recoverable. Disposals of ac<span class=\"_ _0\"/>quired intangibles are r<span class=\"ls1be ws1cc\">ecognised in the year the related cash inflows are tra<span class=\"_ _0\"/>nsferred. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "All of our ROU lease assets, incl<span class=\"ls1e9 ws1f2\">uding those classified as inves<span class=\"_ _0\"/>tment property, <span class=\"ls1b8 ws1ce\">are measured at cost less <span class=\"_ _0\"/>depreciation and impa<span class=\"ls1e8 ws1f1\">irment. Cost </span></span></span>includes the amount of<span class=\"_ _3\"/> the initial measurement of the associated<span class=\"ls1fd ws261\"> lease liability, lease payments made at or before th<span class=\"_ _3\"/>e lease co<span class=\"ls1b8 ws0\">mmencement </span></span>date, lease incentives received, associated <span class=\"ls1c2 ws219\">leasehold<span class=\"_ _0\"/> improvements classified as invest<span class=\"ls1bd ws1f8\">ment property an<span class=\"_ _0\"/>d estimated costs to be <span class=\"ls1cc ws1f3\">incurred in </span></span></span>restoring the property to the condition re<span class=\"_ _0\"/>quired under the term<span class=\"ls1bb ws1ca\">s of the lease. Depreciation is calculate<span class=\"_ _0\"/>d on a straight-line ba<span class=\"ls1e9 ws1f2\">sis over the asset\u2019s </span></span>estimated useful life, which for leas<span class=\"_ _0\"/>ehold im<span class=\"ls1bb ws1ca\">provements classified as investment pro<span class=\"_ _0\"/>per<span class=\"ls1bd\">ty is the shorter of the lease term and <span class=\"_ _0\"/><span class=\"ls1d0 ws1db\">the life of the </span></span></span>improvement (up to 24 years)<span class=\"ls2 ws1c7\"> and for all other assets<span class=\"_ _0\"/> is the lease term, and is<span class=\"ls1b7 ws1d3\"> included within other costs. We assess ROU<span class=\"_ _0\"/> leas<span class=\"ls1cb ws1d6\">e assets for </span></span></span>impairment whenever events or ci<span class=\"_ _0\"/><span class=\"ls1b7 ws1d3\">rcumstances indicate that the carrying amount may not be recoverable.<span class=\"_ _30c\"> </span></span>Accounting policy<span class=\"_ _30c\"> </span> Operating leases<span class=\"_ _30c\"> </span> Man Group acts as lessor in respect of <span class=\"_ _0\"/>certain ROU lease assets <span class=\"ls1b8 ws1ce\">which are i<span class=\"_ _0\"/>n turn sub-let under operating leases (investment <span class=\"_ _0\"/>pr<span class=\"ls250 ws299\">opert<span class=\"_ _3\"/>y ROU<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls250 ws299\"> </span></span>lease assets). Sub-lease rental inc<span class=\"_ _0\"/>ome is recognised on a straig<span class=\"ls1c0 ws0\">ht-line basis over the lease term in the <span class=\"_ _0\"/>Group income statement<span class=\"ls222\">.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls222\"> </span></span>An impairment expense is recognis<span class=\"_ _0\"/>ed for the amount by which <span class=\"ls1be ws1cc\">the related ROU lease asset\u2019s c<span class=\"_ _0\"/>arrying value exceeds its recoverabl<span class=\"ls1b7 ws1d3\">e amount,<span class=\"_ _30c\"> </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"> </span></span>being its value in use. For the pur<span class=\"_ _0\"/>poses of assessing impairment<span class=\"ls2 ws1c7\">, inve<span class=\"_ _0\"/>stment property ROU lease assets are grouped at <span class=\"_ _0\"/>the lowes<span class=\"ls1e6 ws1ee\">t levels for<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1e6 ws1ee\"> </span></span>which there are separately identi<span class=\"ls1d3 ws1df\">fiable cash flows, being the indivi<span class=\"ls1b8 ws1ce\">dual sub-lease contr<span class=\"_ _0\"/>act level.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d3 ws1df\"><span class=\"ls1b8 ws1ce\"> </span></span>Finance leases<span class=\"_ _30c\"> </span> Amounts due from lessees under finance leases are<span class=\"_ _0\"/> recognised as receivables at the amount of the <span class=\"ls1c8 ws1d4\">net i<span class=\"_ _0\"/>nvestment in the lease. T<span class=\"ls1c4 ws1d0\">he net<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c8 ws1d4\"><span class=\"ls1c4 ws1d0\"> </span></span>investment in the lease is measure<span class=\"_ _0\"/>d at th<span class=\"ls2 ws1c7\">e present value of the lease payments d<span class=\"_ _0\"/>ue ov<span class=\"ls1bc ws1cb\">er the lease term, discounted using our in<span class=\"ws256\">cremental cost<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1bc ws1cb\"><span class=\"ws256\"> </span></span></span>of borrowing under the head leas<span class=\"_ _0\"/>e. The net <span class=\"ls1c0 ws0\">investment in the lease is <span class=\"ls2 ws1c7\">adjusted <span class=\"_ _0\"/>for lease payments and finance lease interest as<span class=\"ls1c1 ws1cd\"> well as the<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls2 ws1c7\"><span class=\"ls1c1 ws1cd\"> </span></span></span>impact of any subsequent lease m<span class=\"_ _0\"/>odi<span class=\"ls2 ws1c7\">fications. Finance lease inter<span class=\"_ _0\"/>est is<span class=\"ls1bb ws1ca\"> included within finance income.<span class=\"_ _30c\"> </span></span></span>Accounting policy Goodwill Goodwill represents the excess of consideration tran<span class=\"_ _3\"/>sferred over th<span class=\"ls1d3 ws1df\">e fair value of iden<span class=\"_ _3\"/>tifiable net assets of the acquired busi<span class=\"_ _3\"/><span class=\"ls1ee ws1fb\">ness at the<span class=\"_ _0\"/> date </span></span>of acquisition. Goodwill is carri<span class=\"ls1bb ws1ca\">ed on the Group bala<span class=\"_ _0\"/>nce sheet at cost less accumulated impairment, ha<span class=\"_ _0\"/>s an indefinite useful li<span class=\"ls1ec ws1f7\">fe, is not sub<span class=\"_ _3\"/>ject </span></span>to amortisation and is tested fo<span class=\"_ _3\"/>r impairment annually, or whenev<span class=\"_ _3\"/><span class=\"ls1c8 ws1d4\">er events or circumst<span class=\"_ _0\"/>ances indi<span class=\"ls1c2 ws219\">cate that the carrying amount ma<span class=\"ls1e5 ws268\">y not be </span></span></span>recoverable. An impairment expense is recognised for the amo<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">unt by which the asset\u2019s carrying </span>value exceeds its recoverable amo<span class=\"_ _0\"/><span class=\"ls210 ws0\">unt. </span>The recoverable amounts of our c<span class=\"_ _0\"/>ash-generatin<span class=\"ls1c0 ws0\">g units (CGUs) or groups of CGUs ar<span class=\"_ _0\"/>e a<span class=\"ls2 ws1c7\">ssessed each year using a value in use calcu<span class=\"ls1dd ws29a\">lation.  </span></span></span>Goodwill does not generate cash flows indepe<span class=\"_ _3\"/>ndently of other groups <span class=\"ls214 ws218\">of assets an<span class=\"_ _3\"/>d thus is assigned to a CGU or group of CGUs fo<span class=\"ls1bc ws1cb\">r the </span></span>purposes of impairment testi<span class=\"_ _0\"/>ng. The groups of CGUs are based up<span class=\"ls1c0 ws0\">on how manageme<span class=\"_ _0\"/>nt monitors the business and represent the lowest<span class=\"ls1e5 ws1ed\"> level </span></span>to which goodwill can be allocated on a reason<span class=\"ws1d3\">able <span class=\"_ _0\"/>basis. For impairment review purposes, we have identified one gro<span class=\"_ _0\"/>up of CGUs,<span class=\"ls203 ws231\"> comprising </span></span>our liquid asset m<span class=\"_ _0\"/>anagers. The value in use calculation at 3<span class=\"_ _0\"/>1 December 2022 uses cash flow pr<span class=\"_ _0\"/>ojections based on the Board-approved financial <span class=\"_ _0\"/>plan for the <span class=\"ls1b8 ws1ce\">year to </span>31 December 2023 and a further two years of <span class=\"_ _0\"/>projections (2024 and 2025)<span class=\"ls1b7 ws1d3\">, plus a term<span class=\"_ _0\"/>inal value. The valuation analysis is based<span class=\"ls251 ws29b\"> on best<span class=\"_ _3\"/> </span></span>practice guidance whereby a <span class=\"_ _0\"/>terminal value is calculated at the end of a discrete <span class=\"ls1e9 ws1f2\">b<span class=\"_ _0\"/>udget period and assumes, after this three-y<span class=\"ls1cc ws1f3\">ear budget </span></span>period, no growth in asset flows <span class=\"ls2 ws1c7\">above the long-<span class=\"_ _0\"/>term growth rate.  </span>The assumptions applied in the val<span class=\"_ _0\"/>ue in use calculation are derived fro<span class=\"_ _0\"/>m past experience and asse<span class=\"ls1bd ws1f8\">ssment of current market input<span class=\"ls1e6 ws1ee\">s. We have<span class=\"_ _0\"/> </span></span>applied a bifurca<span class=\"_ _0\"/>ted discount rate to the<span class=\"_ _0\"/> modelled cash flows to<span class=\"ls1bb ws1ca\"> re<span class=\"_ _0\"/>flect the different risk profile of management fe<span class=\"_ _0\"/>e profits a<span class=\"ls1c8 ws1d4\">nd performance fee </span></span>profits. The discoun<span class=\"_ _0\"/>t rates are based on ou<span class=\"ls1c0 ws0\">r weighted average cost of ca<span class=\"_ _0\"/>pital using a <span class=\"ls1bf ws1f9\">risk-free interest rate, together with an</span> equity market risk </span>premium and an appropriate market beta derived from considerat<span class=\"ls1c0 ws0\">ion of our own beta, <span class=\"_ _0\"/>similar alternative asset managers, and the <span class=\"ls1d4\">asset </span></span>management sector as a whole. The terminal value is calculate<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">d based on the projected closing AUM at 31 December 2<span class=\"_ _0\"/>025 and apply<span class=\"ls252 ws29c\">ing the </span></span>mid-point of a range of historical m<span class=\"_ _0\"/>ultiples to the forecast cash<span class=\"ls1be ws1cc\"> flows associated with managem<span class=\"_ _0\"/>e<span class=\"ls1c8 ws23b\">nt and performance fee profits.</span></span><span class=\"ls222\">  </span>The value in use calculatio<span class=\"_ _0\"/>n is presented on<span class=\"ls1c2 ws219\"> a post-tax basis, consistent with the <span class=\"_ _0\"/>prio<span class=\"ls1b7 ws1d3\">r year, given most comparable market dat<span class=\"ls1b9 ws235\">a is available </span></span></span>on a post-tax basis. This is no<span class=\"_ _0\"/>t signifi<span class=\"ls1b7 ws1d3\">cantly different to its pre-tax equivalent.<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span>Acquired intangibles<span class=\"_ _0\"/> Following initial recognition, ac<span class=\"ls1c0 ws0\">quired intangibles are <span class=\"_ _0\"/>held at cost less accumula<span class=\"ls2 ws1c7\">ted amortisation and im<span class=\"_ _0\"/>pairment. Acquired int<span class=\"ls1e9 ws297\">angibles comprise </span></span></span>investment management agreem<span class=\"_ _0\"/>ents and relate<span class=\"ls1ef ws1fc\">d client relationships (IMAs), dist<span class=\"_ _3\"/>ribution channels and brand names acq<span class=\"_ _3\"/>uired in a b<span class=\"ls1df ws0\">usiness<span class=\"fc19 ls2\"> </span></span></span>combination, and are initially recogn<span class=\"_ _3\"/>ised at<span class=\"ls1ca ws1dc\"> fair value based on t<span class=\"_ _0\"/>he present value of <span class=\"ls2 ws1c7\">the expec<span class=\"_ _0\"/>ted future cash flows and are am<span class=\"ls1cc ws1d7\">ortised on a </span></span></span>straight-line basis over their expect<span class=\"_ _0\"/>ed us<span class=\"ls1bb ws1ca\">eful lives, which are between three and 13 <span class=\"ls1bd\">years (IMAs and<span class=\"_ _0\"/> brands), and eight and 12 <span class=\"ls1e0 ws1e9\">years (distribution </span></span></span>channels). Acquired intang<span class=\"_ _3\"/>ibles are reviewed for impairment when<span class=\"ls1e9 ws1f2\">ever events or changes in circ<span class=\"ls23a ws29d\">umstances indi<span class=\"_ _3\"/>cate that the<span class=\"_ _3\"/> carry<span class=\"ls1e1 ws1ea\">ing amou<span class=\"_ _3\"/>nt </span></span></span>may not be recoverable. Disposals of ac<span class=\"_ _0\"/>quired intangibles are r<span class=\"ls1be ws1cc\">ecognised in the year the related cash inflows are tra<span class=\"_ _0\"/>nsferred. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "<div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0026168823px; bottom:319.95392px;\">Right-of-use lease assets </div><div class=\"t m0 h17 ffaf fse fc2 sc0 ls7a ws0\" style=\"left:0.0026168823px; bottom:285.78992px;\">$m<span class=\"ffad fc3 ls2\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:388.4438px; bottom:308.56592px;\">2022 <span class=\"_ _133\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _240\"> </span></span><span class=\"ffad\">2021 </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls243 ws0\" style=\"left:324.48627px; bottom:294.9159px;\">Leasehold </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f7 ws0\" style=\"left:331.04672px; bottom:285.78992px;\">property </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1db ws0\" style=\"left:379.82803px; bottom:294.9159px;\">Investment </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls219 ws28e\" style=\"left:390.0628px; bottom:285.78992px;\">property Total <span class=\"_ _241\"/><span class=\"ffad fc3 ls2 ws0\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws0\" style=\"left:507.6537px; bottom:294.9159px;\">Leasehold </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls249 ws0\" style=\"left:514.1795px; bottom:285.78992px;\">property </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f9 ws0\" style=\"left:564.75006px; bottom:294.9159px;\">Investment </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls24a ws28f\" style=\"left:573.88763px; bottom:285.78992px;\">property Tota<span class=\"_ _3\"/>l </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:270.1119px;\">Cost at beginning of the year <span class=\"_ _242\"> </span><span class=\"ffac ls1b7 ws0\">146<span class=\"fc13 ls2\"> <span class=\"_ _5e\"> </span></span>256<span class=\"fc13 ls2\"> <span class=\"_ _5e\"> </span></span>402<span class=\"fc13 ls2\"> <span class=\"_ _4\"/><span class=\"ffad fc3\"> <span class=\"_ _5e\"> </span></span></span><span class=\"ffad\">168<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>240<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>408<span class=\"fc3 ls2\"> </span></span></span></div><div class=\"c w32 hb5\" style=\"left:0.0026168823px; bottom:253.6535px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls22f ws0\" style=\"left:7.633362px; bottom:255.83792px;\">dditions<span class=\"_ _0\"/> <span class=\"_ _4f\"> </span><span class=\"ffac ls1b7\">41 <span class=\"_ _d6\"> </span>2 <span class=\"_ _61\"> </span>43 <span class=\"_ _9\"> </span></span><span class=\"fc3 ls2\"> <span class=\"_ _10\"> </span><span class=\"fc2\">4</span> <span class=\"_ _10\"> </span><span class=\"fc2\">5</span> <span class=\"_ _10\"> </span><span class=\"fc2\">9</span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0026168823px; bottom:241.56433px;\">Disposals </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:348.6985px; bottom:241.5639px;\">(22) <span class=\"_ _67\"> </span>(10) <span class=\"_ _67\"> </span>(32) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls201 ws290\">(15) \u2013 <span class=\"_ _22b\"/>(15) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:227.21149px;\">Transfer between leasehold prop<span class=\"ls2 ws1c7\">er<span class=\"_ _0\"/>ty and investment property </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:356.76837px; bottom:227.21204px;\">4 <span class=\"_ _5c\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _77\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2\">(9)</span> <span class=\"_ _74\"> </span><span class=\"fc2\">9</span> <span class=\"_ _e5\"> </span><span class=\"fc2\">\u2013</span> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:212.93845px;\">Transfer (from)/to investme<span class=\"_ _0\"/>nt <span class=\"ls1bb ws1ca\">property (to)/from leasehold </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:7.633362px; bottom:201.23865px;\">improvements (Note 15) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:358.1365px; bottom:201.23804px;\">\u2013 <span class=\"_ _5c\"> </span><span class=\"ls1ca\">(2) <span class=\"_ _4b\"> </span>(2) <span class=\"_ _8\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"fc2\">2</span> <span class=\"_ _10\"> </span><span class=\"fc2\">2</span> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:0.0026168823px; bottom:186.96445px;\">Remeasurement of lease liability </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:358.1365px; bottom:186.9639px;\">\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2\">(2)</span> <span class=\"_ _42\"> </span><span class=\"fc2\">\u2013</span> <span class=\"_ _74\"> </span><span class=\"fc2\">(2)</span> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0026168823px; bottom:172.30026px;\">Cost at end of th<span class=\"_ _0\"/>e year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:345.7869px; bottom:172.2999px;\">169 <span class=\"_ _5e\"> </span>242 <span class=\"_ _5e\"> </span>411 <span class=\"_ _4\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _5e\"> </span></span><span class=\"ffad\">146<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>256<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>402<span class=\"fc3 ls2\"> </span></span></div><div class=\"c w33 hb5\" style=\"left:0.0026168823px; bottom:141.17752px;\"><div class=\"t m0 x0 hb4 y243a ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:7.633362px; bottom:143.36203px;\">ccumulated depreciation a<span class=\"_ _0\"/>nd impairment at beginning of the year <span class=\"_ _42\"> </span><span class=\"ffac ls1c8 ws0\">(85)<span class=\"fc13 ls2\"> <span class=\"_ _63\"> </span></span><span class=\"ls1bd\">(179)<span class=\"fc13 ls2\"> <span class=\"_ _bc\"> </span></span>(264)<span class=\"fc13 ls2\"> <span class=\"_ _95\"/><span class=\"ffad fc3\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls1c0 ws291\">(94) (162) (256) </span></span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0026168823px; bottom:129.08844px;\">Disposals </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:352.38205px; bottom:129.08804px;\">22 <span class=\"_ _61\"> </span>10 <span class=\"_ _61\"> </span>32 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _61\"> </span><span class=\"fc2 ls1e8 ws292\">14 \u2013 <span class=\"_ _22b\"/>14 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:114.81445px;\">Transfer between leasehold prop<span class=\"ls2 ws1c7\">er<span class=\"_ _0\"/>ty and investment property </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:354.02707px; bottom:114.8139px;\">(4) <span class=\"_ _5c\"> </span><span class=\"ls1b7\">4 <span class=\"_ _e5\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _10\"> </span><span class=\"fc2 ls203 ws293\">4 (4) <span class=\"_ _0\"/>\u2013 </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:100.46149px;\">Transfer from/(to) investme<span class=\"_ _0\"/>nt property to/(from) leasehold </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:7.633362px; bottom:88.83948px;\">improvements (Note 15) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:358.1365px; bottom:88.7619px;\">\u2013 <span class=\"_ _10\"> </span><span class=\"ls1b7\">1 <span class=\"_ _d6\"> </span>1 <span class=\"_ _1\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws294\">\u2013 (2) <span class=\"_ _2c\"/>(2) </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws0\" style=\"left:0.0026168823px; bottom:74.48831px;\">Impairment </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:358.1365px; bottom:74.48804px;\">\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws294\">\u2013 (3) <span class=\"_ _2c\"/>(3) </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:60.214447px;\">Depreciation (Note 5) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:348.6985px; bottom:60.213898px;\">(10) <span class=\"_ _4b\"> </span><span class=\"ls1ca\">(7) <span class=\"_ _67\"> </span></span>(17) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1bb ws295\">(9) (8) <span class=\"_ _23c\"/>(17) </span></span></div><div class=\"c w38 hb9\" style=\"left:0.0026168823px; bottom:43.28752px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:7.633362px; bottom:45.54991px;\">ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year <span class=\"_ _1f\"> </span><span class=\"ls1bf ws0\">(77) <span class=\"_ _bc\"> </span>(171) <span class=\"_ _bc\"> </span>(248) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls1c0 ws291\">(85) (179) (264) </span></span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:16.611908px;\">Net book value at beginning of the year <span class=\"_ _245\"> </span><span class=\"ffac ws0\">61 <span class=\"_ _61\"> </span>77 <span class=\"_ _5e\"> </span>138 <span class=\"_ _9\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _4b\"> </span></span></span><span class=\"ls1b7 ws296\">74 78 <span class=\"_ _23c\"/>152 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0026168823px; bottom:2.026062px;\">Net book value at en<span class=\"_ _0\"/>d of the year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:352.38205px; bottom:2.0259094px;\">92 <span class=\"_ _61\"> </span>71 <span class=\"_ _5e\"> </span>163 <span class=\"_ _9\"/><span class=\"fc3 ls2\"> <span class=\"_ _4b\"> </span></span><span class=\"ffad ws296\">61 77 <span class=\"_ _23c\"/>138<span class=\"_ _30c\"> </span></span><span class=\"ffad ws296\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls24d ws24e\" style=\"left:0.0066986084px; bottom:354.12488px;\">16. Leases <span class=\"ffad ls24e ws0\">continued<span class=\"ffac ls2\"> </span></span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0066986084px; bottom:335.4049px;\">Lease liability<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e5 ws1ed\" style=\"left:0.0066986084px; bottom:322.37933px;\">The maturity of ou<span class=\"_ _3\"/>r contractual undiscounted ca<span class=\"ls200 ws20b\">sh<span class=\"_ _3\"/> flows for the lease liability is as follows:<span class=\"_ _30c\"> </span></span><span class=\"ls200 ws20b\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:305.9989px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:296.79492px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:305.9989px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:296.79492px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:281.1949px;\">Within one year <span class=\"_ _246\"> </span><span class=\"ffac ls1b7\">25 <span class=\"_ _79\"> </span><span class=\"ffad\">25<span class=\"fc3 sc2 ls2\"> </span></span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws297\" style=\"left:0.0066986084px; bottom:266.9209px;\">Between one and five years <span class=\"_ _1c1\"> </span><span class=\"ffac ws0\">97 <span class=\"_ _72\"> </span><span class=\"ffad\">103<span class=\"fc3 sc2 ls2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:252.56848px;\">Between five and ten years<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:252.56891px;\">125 <span class=\"_ _6e\"> </span><span class=\"ffad\">138<span class=\"fc3 sc2 ls2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws24f\" style=\"left:0.0066986084px; bottom:238.29535px;\">Between ten and 15 years<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:238.29492px;\">74 <span class=\"_ _6e\"> </span><span class=\"ffad\">105<span class=\"fc3 sc2 ls2\"> </span></span></div><div class=\"c w39 hb5\" style=\"left:0.0066986084px; bottom:221.83655px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:6.506569px; bottom:224.02094px;\">fter 15 years <span class=\"_ _247\"> </span><span class=\"ffac ls1c7 ws0\">\u2013 <span class=\"_ _d4\"> </span><span class=\"ffad ls2\">5<span class=\"fc3 sc2\"> </span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws212\" style=\"left:0.0066986084px; bottom:209.35724px;\">Undiscounted lea<span class=\"_ _0\"/>se liability at end of the year<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:209.35693px;\">321 <span class=\"_ _6e\"> </span><span class=\"ffad\">376<span class=\"fc3 sc2 ls2\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0066986084px; bottom:194.77094px;\">Discounted leas<span class=\"_ _0\"/>e liability at end of the year<span class=\"_ _0\"/> <span class=\"_ _20a\"> </span><span class=\"ls1b7 ws0\">253 <span class=\"_ _6e\"> </span><span class=\"ffad\">250<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:174.80292px;\">At 31 December 2022, $200 million (2021: $236 million) of the total disc<span class=\"ls1b7 ws1d3\">ounte<span class=\"_ _0\"/>d lease liability relates to our main premises in <span class=\"ls1ed ws1fa\">Londo<span class=\"_ _0\"/>n (expiring<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1ed ws1fa\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0066986084px; bottom:161.8551px;\">in 2035) and is denominated in G<span class=\"_ _0\"/>BP.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:0.0066986084px; bottom:143.60309px;\">Movements in the lease liability are as follows:  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:580.1811px; bottom:127.2229px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:118.096924px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:127.2229px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:118.096924px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"c w35 hb5\" style=\"left:0.0066986084px; bottom:100.2345px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:102.418884px;\">t beginning of the year <span class=\"_ _248\"> </span><span class=\"ffac ls1b7 ws0\">250 <span class=\"_ _6e\"> </span><span class=\"ffad\">272<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"c w32 hb5\" style=\"left:0.0066986084px; bottom:85.96051px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls22f ws0\" style=\"left:6.506569px; bottom:88.1449px;\">dditions<span class=\"_ _0\"/> <span class=\"_ _23a\"> </span><span class=\"ffac ls1b7\">41 <span class=\"_ _d4\"> </span><span class=\"ffad\">4<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0066986084px; bottom:73.87134px;\">Disposals<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:73.87091px;\">\u2013 <span class=\"_ _1d9\"> </span><span class=\"ffad ls1bd\">(1)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1bd\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:59.518494px;\">Cash payments<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws0\" style=\"left:582.38055px; bottom:59.51892px;\">(23) <span class=\"_ _6e\"> </span><span class=\"ffad ls1c0\">(33)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:0.0066986084px; bottom:45.2453px;\">Unwind of lease liability discount<span class=\"_ _3\"/> (Note 6)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:45.244934px;\">10 <span class=\"_ _f1\"> </span><span class=\"ffad\">12<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls209 ws0\" style=\"left:0.0066986084px; bottom:30.971313px;\">Remeasurement<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:30.970886px;\">\u2013 <span class=\"_ _1d9\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1bd\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:0.0066986084px; bottom:16.61847px;\">Foreign exchange movements<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bf ws0\" style=\"left:582.38055px; bottom:16.618896px;\">(25) <span class=\"_ _79\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1bd\"> </span></div><div class=\"c w3a hb9\" style=\"left:0.0066986084px; bottom:-0.22949219px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls202 ws211\" style=\"left:6.506569px; bottom:2.032898px;\">t end of the year <span class=\"_ _249\"> </span><span class=\"ls1b7 ws0\">253 <span class=\"_ _6e\"> </span><span class=\"ffad\">250<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws0\"><span class=\"ffad\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Right-of-use lease assets $m<span class=\"ffad fc3 ls2\"> </span>2022 <span class=\"_ _133\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _240\"> </span></span><span class=\"ffad\">2021 </span>Leasehold property Investment property Total <span class=\"_ _241\"/><span class=\"ffad fc3 ls2 ws0\"> </span>Leasehold property Investment property Tota<span class=\"_ _3\"/>l Cost at beginning of the year <span class=\"_ _242\"> </span><span class=\"ffac ls1b7 ws0\">146<span class=\"fc13 ls2\"> <span class=\"_ _5e\"> </span></span>256<span class=\"fc13 ls2\"> <span class=\"_ _5e\"> </span></span>402<span class=\"fc13 ls2\"> <span class=\"_ _4\"/><span class=\"ffad fc3\"> <span class=\"_ _5e\"> </span></span></span><span class=\"ffad\">168<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>240<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>408<span class=\"fc3 ls2\"> </span></span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _4f\"> </span><span class=\"ffac ls1b7\">41 <span class=\"_ _d6\"> </span>2 <span class=\"_ _61\"> </span>43 <span class=\"_ _9\"> </span></span><span class=\"fc3 ls2\"> <span class=\"_ _10\"> </span><span class=\"fc2\">4</span> <span class=\"_ _10\"> </span><span class=\"fc2\">5</span> <span class=\"_ _10\"> </span><span class=\"fc2\">9</span> </span>Disposals (22) <span class=\"_ _67\"> </span>(10) <span class=\"_ _67\"> </span>(32) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls201 ws290\">(15) \u2013 <span class=\"_ _22b\"/>(15) </span></span>Transfer between leasehold prop<span class=\"ls2 ws1c7\">er<span class=\"_ _0\"/>ty and investment property </span>4 <span class=\"_ _5c\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _77\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2\">(9)</span> <span class=\"_ _74\"> </span><span class=\"fc2\">9</span> <span class=\"_ _e5\"> </span><span class=\"fc2\">\u2013</span> </span></span></span>Transfer (from)/to investme<span class=\"_ _0\"/>nt <span class=\"ls1bb ws1ca\">property (to)/from leasehold </span>improvements (Note 15) \u2013 <span class=\"_ _5c\"> </span><span class=\"ls1ca\">(2) <span class=\"_ _4b\"> </span>(2) <span class=\"_ _8\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2\">\u2013</span> <span class=\"_ _10\"> </span><span class=\"fc2\">2</span> <span class=\"_ _10\"> </span><span class=\"fc2\">2</span> </span></span>Remeasurement of lease liability \u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2\">(2)</span> <span class=\"_ _42\"> </span><span class=\"fc2\">\u2013</span> <span class=\"_ _74\"> </span><span class=\"fc2\">(2)</span> </span>Cost at end of th<span class=\"_ _0\"/>e year 169 <span class=\"_ _5e\"> </span>242 <span class=\"_ _5e\"> </span>411 <span class=\"_ _4\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _5e\"> </span></span><span class=\"ffad\">146<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>256<span class=\"fc3 ls2\"> <span class=\"_ _5e\"> </span></span>402<span class=\"fc3 ls2\"> </span></span>A<span class=\"_ _30c\"> </span>ccumulated depreciation a<span class=\"_ _0\"/>nd impairment at beginning of the year <span class=\"_ _42\"> </span><span class=\"ffac ls1c8 ws0\">(85)<span class=\"fc13 ls2\"> <span class=\"_ _63\"> </span></span><span class=\"ls1bd\">(179)<span class=\"fc13 ls2\"> <span class=\"_ _bc\"> </span></span>(264)<span class=\"fc13 ls2\"> <span class=\"_ _95\"/><span class=\"ffad fc3\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls1c0 ws291\">(94) (162) (256) </span></span></span></span></span>Disposals 22 <span class=\"_ _61\"> </span>10 <span class=\"_ _61\"> </span>32 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _61\"> </span><span class=\"fc2 ls1e8 ws292\">14 \u2013 <span class=\"_ _22b\"/>14 </span></span>Transfer between leasehold prop<span class=\"ls2 ws1c7\">er<span class=\"_ _0\"/>ty and investment property </span>(4) <span class=\"_ _5c\"> </span><span class=\"ls1b7\">4 <span class=\"_ _e5\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _10\"> </span><span class=\"fc2 ls203 ws293\">4 (4) <span class=\"_ _0\"/>\u2013 </span></span></span></span>Transfer from/(to) investme<span class=\"_ _0\"/>nt property to/(from) leasehold improvements (Note 15) \u2013 <span class=\"_ _10\"> </span><span class=\"ls1b7\">1 <span class=\"_ _d6\"> </span>1 <span class=\"_ _1\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws294\">\u2013 (2) <span class=\"_ _2c\"/>(2) </span></span></span>Impairment \u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _b2\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc3 ls2\"> <span class=\"_ _b2\"> </span><span class=\"fc2 ls1c2 ws294\">\u2013 (3) <span class=\"_ _2c\"/>(3) </span></span>Depreciation (Note 5) (10) <span class=\"_ _4b\"> </span><span class=\"ls1ca\">(7) <span class=\"_ _67\"> </span></span>(17) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1bb ws295\">(9) (8) <span class=\"_ _23c\"/>(17) </span></span>A<span class=\"_ _30c\"> </span>ccumulated <span class=\"_ _0\"/>depreciation and impa<span class=\"_ _0\"/>irment at end of the year <span class=\"_ _1f\"> </span><span class=\"ls1bf ws0\">(77) <span class=\"_ _bc\"> </span>(171) <span class=\"_ _bc\"> </span>(248) <span class=\"_ _95\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _40\"> </span><span class=\"fc2 ls1c0 ws291\">(85) (179) (264) </span></span></span>Net book value at beginning of the year <span class=\"_ _245\"> </span><span class=\"ffac ws0\">61 <span class=\"_ _61\"> </span>77 <span class=\"_ _5e\"> </span>138 <span class=\"_ _9\"/><span class=\"ffad fc3 ls2\"> <span class=\"_ _4b\"> </span></span></span><span class=\"ls1b7 ws296\">74 78 <span class=\"_ _23c\"/>152 </span>Net book value at en<span class=\"_ _0\"/>d of the year 92 <span class=\"_ _61\"> </span>71 <span class=\"_ _5e\"> </span>163 <span class=\"_ _9\"/><span class=\"fc3 ls2\"> <span class=\"_ _4b\"> </span></span><span class=\"ffad ws296\">61 77 <span class=\"_ _23c\"/>138<span class=\"_ _30c\"> </span></span> <span class=\"_ _24b\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _24c\"> </span><span class=\"ffad ws29e\"> 2021<span class=\"_ _30c\"> </span></span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _24d\"> </span><span class=\"ffae\">G<span class=\"ffac ls253 ws29f\">oodwill IMAs <span class=\"_ _24e\"/> </span></span></span>Distribution<span class=\"_ _30c\"> </span>channels<span class=\"_ _30c\"> </span>Brand<span class=\"_ _30c\"> </span>names<span class=\"_ _30c\"> </span>Total <span class=\"_ _1\"> </span><span class=\"ffad ls256 ws2a0\"> Goodwill <span class=\"_ _147\"> </span>IMAs <span class=\"_ _24f\"/> </span>Distributi<span class=\"_ _3\"/>on<span class=\"_ _30c\"> </span>channels<span class=\"_ _30c\"> </span>Brand<span class=\"_ _30c\"> </span>names<span class=\"_ _30c\"> </span>Total<span class=\"_ _30c\"> </span>Cost at beginning of the year <span class=\"_ _74\"> </span><span class=\"ffac ls1b7 ws0\">2,425<span class=\"fc13 ls2\"> <span class=\"_ _1e\"> </span></span>838<span class=\"fc13 ls2\"> <span class=\"_ _53\"> </span></span>56<span class=\"fc13 ls2\"> <span class=\"_ _bd\"> </span></span>40<span class=\"fc13 ls2\"> <span class=\"_ _96\"> </span></span>3,359<span class=\"fc13 ls2\"> </span></span>2,429 <span class=\"_ _a\"> </span>857 58 41 <span class=\"_ _5\"/>3,385<span class=\"_ _30c\"> </span>Disposals <span class=\"_ _8c\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _d6\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _47\"> </span></span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _55\"> </span><span class=\"ls1ca\">(4)<span class=\"_ _0\"/> <span class=\"_ _2c\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _5f\"> </span><span class=\"fc2\">\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span><span class=\"ls1c0\">(19)</span><span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(2)<span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(1)<span class=\"fc3\"> <span class=\"_ _a0\"> </span></span><span class=\"ls1c0\">(22)<span class=\"_ _0\"/></span><span class=\"fc3\"> </span></span></span></span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _12\"> </span><span class=\"ls2\">\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _4\"/><span class=\"ffad\"> <span class=\"_ _47\"> </span><span class=\"fc2\">(4)<span class=\"fc3\"> <span class=\"_ _64\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _47\"> </span></span>(4)<span class=\"fc3\"> </span></span></span></span></span>Cost at end of th<span class=\"_ _0\"/>e year<span class=\"_ _30c\"> </span>2,425 <span class=\"_ _1e\"> </span>834 <span class=\"_ _53\"> </span>56 <span class=\"_ _bd\"> </span>40 <span class=\"_ _96\"> </span>3,355 <span class=\"_ _4\"/><span class=\"ffad ws2a1\"> <span class=\"_ _250\"/>2,425 <span class=\"_ _a\"> </span>838 56 40 <span class=\"_ _250\"/>3,359<span class=\"_ _0\"/> </span>A<span class=\"_ _30c\"> </span>ccumulated amortisation <span class=\"_ _0\"/>and<span class=\"_ _30c\"> </span>impairment at beginni<span class=\"_ _0\"/>ng of<span class=\"_ _30c\"> </span>the year<span class=\"_ _30c\"> </span>(1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(758) <span class=\"_ _11d\"> </span>(49) <span class=\"_ _9d\"> </span>(38) <span class=\"_ _126\"> </span></span>(2,681) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,837)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(721) <span class=\"_ _e7\"> </span>(47) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,643)<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>mortisation <span class=\"_ _178\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _4b\"> </span><span class=\"ls1bf\">(47) <span class=\"_ _bd\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _bd\"> </span>(1) <span class=\"_ _11d\"> </span></span>(51) <span class=\"_ _2c\"/><span class=\"ffad ls1b7 ws2a3\"> \u2013 <span class=\"_ _3\"/>(56) <span class=\"_ _23c\"/>(4) <span class=\"_ _23c\"/>(1) <span class=\"_ _252\"/>(61)<span class=\"_ _30c\"> </span></span></span></span>Disposals<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _1f8\"> </span><span class=\"ls1b7\">4 <span class=\"_ _135\"> </span></span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span><span class=\"ls1b7\">4 <span class=\"_ _0\"/><span class=\"ffad ls203 ws2a4\"> <span class=\"_ _0\"/>\u2013 <span class=\"_ _29\"> </span>19 2 1 <span class=\"_ _1da\"/>22<span class=\"_ _30c\"> </span></span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _0\"/><span class=\"ffad ls1d3 ws2a5\"> <span class=\"_ _3\"/>1 <span class=\"_ _14c\"> </span>\u2013 \u2013 \u2013 <span class=\"_ _7\"/>1<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>ccumulated a<span class=\"_ _0\"/>mortisation and<span class=\"_ _30c\"> </span>impairment at end of<span class=\"_ _0\"/> the year<span class=\"_ _30c\"> </span>(1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(801) <span class=\"_ _11d\"> </span>(52) <span class=\"_ _9d\"> </span>(39) <span class=\"_ _126\"> </span></span>(2,728) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,836)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(758) <span class=\"_ _e7\"> </span>(49) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,681)<span class=\"_ _30c\"> </span></span>Net book value at begin<span class=\"_ _0\"/>ning of the year<span class=\"_ _30c\"> </span>589 <span class=\"_ _74\"> </span>80 <span class=\"_ _49\"> </span>7 <span class=\"_ _49\"> </span>2 <span class=\"_ _a9\"> </span>678 <span class=\"_ _4\"/><span class=\"ffad ws2a6\"> 592 <span class=\"_ _14c\"> </span>136 <span class=\"_ _f9\"> </span>11 <span class=\"_ _e7\"> </span>3 742<span class=\"_ _30c\"> </span></span>Net book value <span class=\"_ _0\"/>at end of<span class=\"_ _30c\"> </span>the year<span class=\"_ _30c\"> </span>589 <span class=\"_ _74\"> </span>33 <span class=\"_ _49\"> </span>4 <span class=\"_ _49\"> </span>1 <span class=\"_ _a9\"> </span>627 <span class=\"_ _4\"/><span class=\"ffad ws2a7\"> <span class=\"_ _1d7\"/>589 <span class=\"_ _29\"> </span>80 7 2 <span class=\"_ _1d7\"/>678<span class=\"_ _30c\"> </span></span>17. <span class=\"ffae ls2\">G</span><span class=\"ls220 ws253\">oodwill and acquired intangibles<span class=\"ffad sc1 ls259 ws2a8\"> continued<span class=\"_ _3\"/><span class=\"ffac sc0 ls2 ws0\"> </span></span></span>Goodwill impairment as<span class=\"_ _0\"/>sumptions<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2022 Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"_ _30c\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised grow<span class=\"ls1b8 ws1ce\">th in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d3\"> </span><span class=\"ffac ls1c0 ws2a9\"> 6%<span class=\"_ _30c\"> </span></span></span>Discount rate <span class=\"_ _1f1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>22% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2021<span class=\"_ _30c\"> </span>Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"fc13 ls2\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised growth<span class=\"ls1bc ws1cb\"> in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d4\"> </span> <span class=\"_ _d1\"> </span>6%<span class=\"_ _30c\"> </span></span>Discount rate <span class=\"_ _253\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>21% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Goodwill impairment a<span class=\"_ _0\"/>nd sensitivity analyses<span class=\"_ _30c\"> </span>Details of the valuations are provided below, in<span class=\"_ _3\"/>cluding sensitiv<span class=\"ls1bc ws1cb\">ity tables which show sce<span class=\"_ _0\"/>narios whereby the key assumptions are<span class=\"ls202 ws211\"> changed to<span class=\"_ _30c\"> </span></span></span>stressed assumptions, indicating th<span class=\"_ _0\"/>e modelled headroom or impairment that woul<span class=\"_ _0\"/>d result. We have considered reasonably foreseea<span class=\"_ _0\"/>b<span class=\"ls1ec ws1f7\">le chan<span class=\"_ _3\"/>ges in<span class=\"_ _30c\"> </span></span>the compound average a<span class=\"_ _0\"/>nnualised growth in <span class=\"ls1bb\">AUM forecast assumption, str<span class=\"_ _0\"/>essing this by 2% and 10% or to the point <span class=\"_ _0\"/>at which impair<span class=\"ls1be ws254\">ment would<span class=\"_ _30c\"> </span></span></span>arise. Each assumption, or set of assum<span class=\"_ _0\"/>pti<span class=\"ls1b7 ws1d3\">ons, is stressed in isolation. The results of<span class=\"ls1c9 ws1d5\"> these sensitivities make no allowance f<span class=\"ls1ee ws1fb\">or mitigating actions tha<span class=\"_ _0\"/>t<span class=\"_ _30c\"> </span></span></span></span>management would take if such m<span class=\"_ _0\"/>arket conditions persisted.<span class=\"_ _30c\"> </span>2022<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>V<span class=\"_ _30c\"> </span>alue in use <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">4,950<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">4,140<span class=\"_ _30c\"> </span></span></span>Less: <span class=\"_ _254\"> </span><span class=\"ffac ls2\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span>Carrying value of CGUs<span class=\"_ _30c\"> </span>(720) <span class=\"_ _132\"> </span><span class=\"ffad ls1c0\">(760)<span class=\"_ _30c\"> </span></span>Headroom<span class=\"_ _30c\"> </span>4,230<span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">3,380<span class=\"_ _0\"/> </span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _15f\"> </span><span class=\"_ _2fd\"/><span class=\"ffac fc2 ls128 ws246\">Discount rates (post-tax) <span class=\"_ _11c\"> </span> <span class=\"_ _a3\"> </span>Multiples (post-tax)<span class=\"_ _30c\"> </span></span></span>Sensitivity analysis at 31 December 2022<span class=\"_ _30c\"> </span>Compound average annualised growth in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _a1\"> </span><span class=\"ffac ls1d4 ws2b4\">6% 4% <span class=\"_ _22b\"/>(4)%<span class=\"_ _30c\"> </span></span>2 10%/16% <span class=\"_ _29\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _22f\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _14d\"> </span><span class=\"ffac sc0 ls209 ws2b6\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled headroom ($m) <span class=\"_ _18c\"> </span><span class=\"ffac ls1b7 ws2b7\">4,230<span class=\"_ _0\"/> <span class=\"_ _256\"/>3,790 <span class=\"_ _256\"/>2,140<span class=\"_ _0\"/> 4,350 4,110 <span class=\"_ _257\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _bd\"> </span><span class=\"ffac sc0 ls1b7 ws2b7\">4,630 3,830<span class=\"_ _0\"/> </span></span></span>Increase/(reduction) in value in use<span class=\"_ _0\"/> ($m) <span class=\"_ _181\"> </span><span class=\"sc1 ls2c0 ws370\"> <span class=\"_ _2fe\"/> <span class=\"_ _2fe\"/> <span class=\"_ _29\"> </span></span><span class=\"ffac ls1bc ws2b8\">120 (120) <span class=\"_ _24e\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _40\"> </span><span class=\"ffac sc0 ls1bc ws2b9\">400 (400)</span></span></span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _ac\"> </span><span class=\"_ _2fd\"/><span class=\"fc2 ls1db ws2ba\">Discount r<span class=\"_ _0\"/>ates (post-tax) <span class=\"_ _96\"> </span></span></span> <span class=\"_ _63\"> </span><span class=\"fc2 lsc2 ws269\">Multiples (p<span class=\"_ _3\"/>ost-tax)<span class=\"_ _30c\"> </span></span>Sensitivity analysis at 3<span class=\"_ _3\"/>1 December 2021<span class=\"_ _30c\"> </span>Compound average annualised growth <span class=\"_ _3\"/>in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee <span class=\"_ _44\"> </span><span class=\"fc3 ls2 ws0\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _258\"> </span>6% <span class=\"_ _154\"> </span>4% <span class=\"_ _36\"> </span>(4)%<span class=\"_ _30c\"> </span>2 10%/16% <span class=\"_ _a\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _252\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _13b\"> </span><span class=\"fc2 ws2be\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled <span class=\"_ _259\"/>headroom <span class=\"_ _259\"/>($m) <span class=\"_ _25a\"> </span>3,380 2,940 1,340 <span class=\"_ _147\"> </span>3,480 <span class=\"_ _147\"> </span>3,280 <span class=\"_ _1d7\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc2 ls1b7 ws2b7\">3,690 3,070<span class=\"_ _30c\"> </span></span></span>Increase/(reduction) in value in use ($m) <span class=\"_ _b\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _72\"> </span>100 <span class=\"_ _135\"> </span>(100) <span class=\"_ _95\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"fc2 ls1e9 ws2c0\">310 (310)<span class=\"_ _30c\"> </span></span></span>Notes:<span class=\"_ _30c\"> </span>1 <span class=\"_ _2b\"> </span>Earnin<span class=\"_ _3\"/>gs discount rate assump<span class=\"_ _3\"/>tions are presented po<span class=\"ls262 ws2c2\">st-tax<span class=\"_ _3\"/>. Earnings mult<span class=\"_ _3\"/>iples apply to the<span class=\"_ _3\"/> forward year.<span class=\"_ _3\"/> </span>2 <span class=\"_ _2b\"> </span>Stressed by 10%, as o<span class=\"_ _3\"/>pposed to the point of impairment, gi<span class=\"ls256 ws2c3\">ven<span class=\"_ _3\"/> an impairment scenario is<span class=\"ls128 ws246\"> n<span class=\"_ _3\"/>ot reasonably foreseeable.<span class=\"_ _30c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Accounting policy Goodwill Goodwill represents the excess of consideration tran<span class=\"_ _3\"/>sferred over th<span class=\"ls1d3 ws1df\">e fair value of iden<span class=\"_ _3\"/>tifiable net assets of the acquired busi<span class=\"_ _3\"/><span class=\"ls1ee ws1fb\">ness at the<span class=\"_ _0\"/> date </span></span>of acquisition. Goodwill is carri<span class=\"ls1bb ws1ca\">ed on the Group bala<span class=\"_ _0\"/>nce sheet at cost less accumulated impairment, ha<span class=\"_ _0\"/>s an indefinite useful li<span class=\"ls1ec ws1f7\">fe, is not sub<span class=\"_ _3\"/>ject </span></span>to amortisation and is tested fo<span class=\"_ _3\"/>r impairment annually, or whenev<span class=\"_ _3\"/><span class=\"ls1c8 ws1d4\">er events or circumst<span class=\"_ _0\"/>ances indi<span class=\"ls1c2 ws219\">cate that the carrying amount ma<span class=\"ls1e5 ws268\">y not be </span></span></span>recoverable. An impairment expense is recognised for the amo<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">unt by which the asset\u2019s carrying </span>value exceeds its recoverable amo<span class=\"_ _0\"/><span class=\"ls210 ws0\">unt. </span>The recoverable amounts of our c<span class=\"_ _0\"/>ash-generatin<span class=\"ls1c0 ws0\">g units (CGUs) or groups of CGUs ar<span class=\"_ _0\"/>e a<span class=\"ls2 ws1c7\">ssessed each year using a value in use calcu<span class=\"ls1dd ws29a\">lation.  </span></span></span>Goodwill does not generate cash flows indepe<span class=\"_ _3\"/>ndently of other groups <span class=\"ls214 ws218\">of assets an<span class=\"_ _3\"/>d thus is assigned to a CGU or group of CGUs fo<span class=\"ls1bc ws1cb\">r the </span></span>purposes of impairment testi<span class=\"_ _0\"/>ng. The groups of CGUs are based up<span class=\"ls1c0 ws0\">on how manageme<span class=\"_ _0\"/>nt monitors the business and represent the lowest<span class=\"ls1e5 ws1ed\"> level </span></span>to which goodwill can be allocated on a reason<span class=\"ws1d3\">able <span class=\"_ _0\"/>basis. For impairment review purposes, we have identified one gro<span class=\"_ _0\"/>up of CGUs,<span class=\"ls203 ws231\"> comprising </span></span>our liquid asset m<span class=\"_ _0\"/>anagers. The value in use calculation at 3<span class=\"_ _0\"/>1 December 2022 uses cash flow pr<span class=\"_ _0\"/>ojections based on the Board-approved financial <span class=\"_ _0\"/>plan for the <span class=\"ls1b8 ws1ce\">year to </span>31 December 2023 and a further two years of <span class=\"_ _0\"/>projections (2024 and 2025)<span class=\"ls1b7 ws1d3\">, plus a term<span class=\"_ _0\"/>inal value. The valuation analysis is based<span class=\"ls251 ws29b\"> on best<span class=\"_ _3\"/> </span></span>practice guidance whereby a <span class=\"_ _0\"/>terminal value is calculated at the end of a discrete <span class=\"ls1e9 ws1f2\">b<span class=\"_ _0\"/>udget period and assumes, after this three-y<span class=\"ls1cc ws1f3\">ear budget </span></span>period, no growth in asset flows <span class=\"ls2 ws1c7\">above the long-<span class=\"_ _0\"/>term growth rate.  </span>The assumptions applied in the val<span class=\"_ _0\"/>ue in use calculation are derived fro<span class=\"_ _0\"/>m past experience and asse<span class=\"ls1bd ws1f8\">ssment of current market input<span class=\"ls1e6 ws1ee\">s. We have<span class=\"_ _0\"/> </span></span>applied a bifurca<span class=\"_ _0\"/>ted discount rate to the<span class=\"_ _0\"/> modelled cash flows to<span class=\"ls1bb ws1ca\"> re<span class=\"_ _0\"/>flect the different risk profile of management fe<span class=\"_ _0\"/>e profits a<span class=\"ls1c8 ws1d4\">nd performance fee </span></span>profits. The discoun<span class=\"_ _0\"/>t rates are based on ou<span class=\"ls1c0 ws0\">r weighted average cost of ca<span class=\"_ _0\"/>pital using a <span class=\"ls1bf ws1f9\">risk-free interest rate, together with an</span> equity market risk </span>premium and an appropriate market beta derived from considerat<span class=\"ls1c0 ws0\">ion of our own beta, <span class=\"_ _0\"/>similar alternative asset managers, and the <span class=\"ls1d4\">asset </span></span>management sector as a whole. The terminal value is calculate<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">d based on the projected closing AUM at 31 December 2<span class=\"_ _0\"/>025 and apply<span class=\"ls252 ws29c\">ing the </span></span>mid-point of a range of historical m<span class=\"_ _0\"/>ultiples to the forecast cash<span class=\"ls1be ws1cc\"> flows associated with managem<span class=\"_ _0\"/>e<span class=\"ls1c8 ws23b\">nt and performance fee profits.</span></span><span class=\"ls222\">  </span>The value in use calculatio<span class=\"_ _0\"/>n is presented on<span class=\"ls1c2 ws219\"> a post-tax basis, consistent with the <span class=\"_ _0\"/>prio<span class=\"ls1b7 ws1d3\">r year, given most comparable market dat<span class=\"ls1b9 ws235\">a is available </span></span></span>on a post-tax basis. This is no<span class=\"_ _0\"/>t signifi<span class=\"ls1b7 ws1d3\">cantly different to its pre-tax equivalent.<span class=\"_ _30c\"> </span></span>Acquired intangibles<span class=\"_ _0\"/> Following initial recognition, ac<span class=\"ls1c0 ws0\">quired intangibles are <span class=\"_ _0\"/>held at cost less accumula<span class=\"ls2 ws1c7\">ted amortisation and im<span class=\"_ _0\"/>pairment. Acquired int<span class=\"ls1e9 ws297\">angibles comprise </span></span></span>investment management agreem<span class=\"_ _0\"/>ents and relate<span class=\"ls1ef ws1fc\">d client relationships (IMAs), dist<span class=\"_ _3\"/>ribution channels and brand names acq<span class=\"_ _3\"/>uired in a b<span class=\"ls1df ws0\">usiness<span class=\"fc19 ls2\"> </span></span></span>combination, and are initially recogn<span class=\"_ _3\"/>ised at<span class=\"ls1ca ws1dc\"> fair value based on t<span class=\"_ _0\"/>he present value of <span class=\"ls2 ws1c7\">the expec<span class=\"_ _0\"/>ted future cash flows and are am<span class=\"ls1cc ws1d7\">ortised on a </span></span></span>straight-line basis over their expect<span class=\"_ _0\"/>ed us<span class=\"ls1bb ws1ca\">eful lives, which are between three and 13 <span class=\"ls1bd\">years (IMAs and<span class=\"_ _0\"/> brands), and eight and 12 <span class=\"ls1e0 ws1e9\">years (distribution </span></span></span>channels). Acquired intang<span class=\"_ _3\"/>ibles are reviewed for impairment when<span class=\"ls1e9 ws1f2\">ever events or changes in circ<span class=\"ls23a ws29d\">umstances indi<span class=\"_ _3\"/>cate that the<span class=\"_ _3\"/> carry<span class=\"ls1e1 ws1ea\">ing amou<span class=\"_ _3\"/>nt </span></span></span>may not be recoverable. Disposals of ac<span class=\"_ _0\"/>quired intangibles are r<span class=\"ls1be ws1cc\">ecognised in the year the related cash inflows are tra<span class=\"_ _0\"/>nsferred. </span><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls20e ws249\" style=\"left:0.0026168823px; bottom:153.69006px;\">18. Other intangibles </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:126.9361px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:9.475853px; bottom:113.9881px;\">Other intangibles relate to capitalised computer sof<span class=\"_ _3\"/>tware. Followi<span class=\"ls1ea ws1f5\">ng initial recognition, oth<span class=\"_ _3\"/>er intangibles are held at cost, w<span class=\"ls202 ws211\">hich includes costs </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:9.475853px; bottom:100.9621px;\">that are directly associated wit<span class=\"_ _3\"/>h the procurement or developmen<span class=\"_ _3\"/><span class=\"ls214 ws218\">t of identifiable and unique soft<span class=\"ls1ff ws28d\">ware p<span class=\"_ _3\"/>roducts which will genera<span class=\"ls1b8 ws1ce\">te economic </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:9.475853px; bottom:87.9361px;\">benefits exceeding costs beyond one year, less a<span class=\"_ _0\"/>ccumulated amorti<span class=\"ls1ba ws1c9\">sation and impairment. Capita<span class=\"_ _3\"/>lised computer software is amorti<span class=\"ls1d2 ws1de\">sed on </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:74.9881px;\">a straight-line basis over its estimated useful life (three years), with <span class=\"_ _0\"/><span class=\"ls1bd ws220\">amortisation expense included<span class=\"ls1e5 ws1ed\"> within other costs in th<span class=\"ls207 ws24c\">e Gro<span class=\"_ _3\"/>up income </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:9.475853px; bottom:61.962097px;\">statement. Capitalised comp<span class=\"_ _0\"/>uter software is reviewed for impairme<span class=\"ls1b7 ws1d3\">nt whenever events<span class=\"_ _0\"/> or changes in circumstances indicate that t<span class=\"ls1c0 ws0\">he carrying </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:9.475853px; bottom:48.936096px;\">amount may not be recovera<span class=\"_ _0\"/>ble. Additions primarily rel<span class=\"_ _0\"/>ate to the continued investment i<span class=\"_ _0\"/>n our operating platforms. <span class=\"_ _0\"/> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Goodwill Goodwill represents the excess of consideration tran<span class=\"_ _3\"/>sferred over th<span class=\"ls1d3 ws1df\">e fair value of iden<span class=\"_ _3\"/>tifiable net assets of the acquired busi<span class=\"_ _3\"/><span class=\"ls1ee ws1fb\">ness at the<span class=\"_ _0\"/> date </span></span>of acquisition. Goodwill is carri<span class=\"ls1bb ws1ca\">ed on the Group bala<span class=\"_ _0\"/>nce sheet at cost less accumulated impairment, ha<span class=\"_ _0\"/>s an indefinite useful li<span class=\"ls1ec ws1f7\">fe, is not sub<span class=\"_ _3\"/>ject </span></span>to amortisation and is tested fo<span class=\"_ _3\"/>r impairment annually, or whenev<span class=\"_ _3\"/><span class=\"ls1c8 ws1d4\">er events or circumst<span class=\"_ _0\"/>ances indi<span class=\"ls1c2 ws219\">cate that the carrying amount ma<span class=\"ls1e5 ws268\">y not be </span></span></span>recoverable. An impairment expense is recognised for the amo<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">unt by which the asset\u2019s carrying </span>value exceeds its recoverable amo<span class=\"_ _0\"/><span class=\"ls210 ws0\">unt. </span>The recoverable amounts of our c<span class=\"_ _0\"/>ash-generatin<span class=\"ls1c0 ws0\">g units (CGUs) or groups of CGUs ar<span class=\"_ _0\"/>e a<span class=\"ls2 ws1c7\">ssessed each year using a value in use calcu<span class=\"ls1dd ws29a\">lation.  </span></span></span>Goodwill does not generate cash flows indepe<span class=\"_ _3\"/>ndently of other groups <span class=\"ls214 ws218\">of assets an<span class=\"_ _3\"/>d thus is assigned to a CGU or group of CGUs fo<span class=\"ls1bc ws1cb\">r the </span></span>purposes of impairment testi<span class=\"_ _0\"/>ng. The groups of CGUs are based up<span class=\"ls1c0 ws0\">on how manageme<span class=\"_ _0\"/>nt monitors the business and represent the lowest<span class=\"ls1e5 ws1ed\"> level </span></span>to which goodwill can be allocated on a reason<span class=\"ws1d3\">able <span class=\"_ _0\"/>basis. For impairment review purposes, we have identified one gro<span class=\"_ _0\"/>up of CGUs,<span class=\"ls203 ws231\"> comprising </span></span>our liquid asset m<span class=\"_ _0\"/>anagers. The value in use calculation at 3<span class=\"_ _0\"/>1 December 2022 uses cash flow pr<span class=\"_ _0\"/>ojections based on the Board-approved financial <span class=\"_ _0\"/>plan for the <span class=\"ls1b8 ws1ce\">year to </span>31 December 2023 and a further two years of <span class=\"_ _0\"/>projections (2024 and 2025)<span class=\"ls1b7 ws1d3\">, plus a term<span class=\"_ _0\"/>inal value. The valuation analysis is based<span class=\"ls251 ws29b\"> on best<span class=\"_ _3\"/> </span></span>practice guidance whereby a <span class=\"_ _0\"/>terminal value is calculated at the end of a discrete <span class=\"ls1e9 ws1f2\">b<span class=\"_ _0\"/>udget period and assumes, after this three-y<span class=\"ls1cc ws1f3\">ear budget </span></span>period, no growth in asset flows <span class=\"ls2 ws1c7\">above the long-<span class=\"_ _0\"/>term growth rate.  </span>The assumptions applied in the val<span class=\"_ _0\"/>ue in use calculation are derived fro<span class=\"_ _0\"/>m past experience and asse<span class=\"ls1bd ws1f8\">ssment of current market input<span class=\"ls1e6 ws1ee\">s. We have<span class=\"_ _0\"/> </span></span>applied a bifurca<span class=\"_ _0\"/>ted discount rate to the<span class=\"_ _0\"/> modelled cash flows to<span class=\"ls1bb ws1ca\"> re<span class=\"_ _0\"/>flect the different risk profile of management fe<span class=\"_ _0\"/>e profits a<span class=\"ls1c8 ws1d4\">nd performance fee </span></span>profits. The discoun<span class=\"_ _0\"/>t rates are based on ou<span class=\"ls1c0 ws0\">r weighted average cost of ca<span class=\"_ _0\"/>pital using a <span class=\"ls1bf ws1f9\">risk-free interest rate, together with an</span> equity market risk </span>premium and an appropriate market beta derived from considerat<span class=\"ls1c0 ws0\">ion of our own beta, <span class=\"_ _0\"/>similar alternative asset managers, and the <span class=\"ls1d4\">asset </span></span>management sector as a whole. The terminal value is calculate<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">d based on the projected closing AUM at 31 December 2<span class=\"_ _0\"/>025 and apply<span class=\"ls252 ws29c\">ing the </span></span>mid-point of a range of historical m<span class=\"_ _0\"/>ultiples to the forecast cash<span class=\"ls1be ws1cc\"> flows associated with managem<span class=\"_ _0\"/>e<span class=\"ls1c8 ws23b\">nt and performance fee profits.</span></span><span class=\"ls222\">  </span>The value in use calculatio<span class=\"_ _0\"/>n is presented on<span class=\"ls1c2 ws219\"> a post-tax basis, consistent with the <span class=\"_ _0\"/>prio<span class=\"ls1b7 ws1d3\">r year, given most comparable market dat<span class=\"ls1b9 ws235\">a is available </span></span></span>on a post-tax basis. This is no<span class=\"_ _0\"/>t signifi<span class=\"ls1b7 ws1d3\">cantly different to its pre-tax equivalent.<span class=\"_ _30c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Acquired intangibles<span class=\"_ _0\"/> Following initial recognition, ac<span class=\"ls1c0 ws0\">quired intangibles are <span class=\"_ _0\"/>held at cost less accumula<span class=\"ls2 ws1c7\">ted amortisation and im<span class=\"_ _0\"/>pairment. Acquired int<span class=\"ls1e9 ws297\">angibles comprise </span></span></span>investment management agreem<span class=\"_ _0\"/>ents and relate<span class=\"ls1ef ws1fc\">d client relationships (IMAs), dist<span class=\"_ _3\"/>ribution channels and brand names acq<span class=\"_ _3\"/>uired in a b<span class=\"ls1df ws0\">usiness<span class=\"fc19 ls2\"> </span></span></span>combination, and are initially recogn<span class=\"_ _3\"/>ised at<span class=\"ls1ca ws1dc\"> fair value based on t<span class=\"_ _0\"/>he present value of <span class=\"ls2 ws1c7\">the expec<span class=\"_ _0\"/>ted future cash flows and are am<span class=\"ls1cc ws1d7\">ortised on a </span></span></span>straight-line basis over their expect<span class=\"_ _0\"/>ed us<span class=\"ls1bb ws1ca\">eful lives, which are between three and 13 <span class=\"ls1bd\">years (IMAs and<span class=\"_ _0\"/> brands), and eight and 12 <span class=\"ls1e0 ws1e9\">years (distribution </span></span></span>channels). Acquired intang<span class=\"_ _3\"/>ibles are reviewed for impairment when<span class=\"ls1e9 ws1f2\">ever events or changes in circ<span class=\"ls23a ws29d\">umstances indi<span class=\"_ _3\"/>cate that the<span class=\"_ _3\"/> carry<span class=\"ls1e1 ws1ea\">ing amou<span class=\"_ _3\"/>nt </span></span></span>may not be recoverable. Disposals of ac<span class=\"_ _0\"/>quired intangibles are r<span class=\"ls1be ws1cc\">ecognised in the year the related cash inflows are tra<span class=\"_ _0\"/>nsferred. </span>18. Other intangibles Accounting policy Other intangibles relate to capitalised computer sof<span class=\"_ _3\"/>tware. Followi<span class=\"ls1ea ws1f5\">ng initial recognition, oth<span class=\"_ _3\"/>er intangibles are held at cost, w<span class=\"ls202 ws211\">hich includes costs </span></span>that are directly associated wit<span class=\"_ _3\"/>h the procurement or developmen<span class=\"_ _3\"/><span class=\"ls214 ws218\">t of identifiable and unique soft<span class=\"ls1ff ws28d\">ware p<span class=\"_ _3\"/>roducts which will genera<span class=\"ls1b8 ws1ce\">te economic </span></span></span>benefits exceeding costs beyond one year, less a<span class=\"_ _0\"/>ccumulated amorti<span class=\"ls1ba ws1c9\">sation and impairment. Capita<span class=\"_ _3\"/>lised computer software is amorti<span class=\"ls1d2 ws1de\">sed on </span></span>a straight-line basis over its estimated useful life (three years), with <span class=\"_ _0\"/><span class=\"ls1bd ws220\">amortisation expense included<span class=\"ls1e5 ws1ed\"> within other costs in th<span class=\"ls207 ws24c\">e Gro<span class=\"_ _3\"/>up income </span></span></span>statement. Capitalised comp<span class=\"_ _0\"/>uter software is reviewed for impairme<span class=\"ls1b7 ws1d3\">nt whenever events<span class=\"_ _0\"/> or changes in circumstances indicate that t<span class=\"ls1c0 ws0\">he carrying </span></span>amount may not be recovera<span class=\"_ _0\"/>ble. Additions primarily rel<span class=\"_ _0\"/>ate to the continued investment i<span class=\"_ _0\"/>n our operating platforms. <span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "<div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:0.0026168823px; bottom:272.7324px;\"> <span class=\"_ _24b\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _24c\"> </span><span class=\"ffad ws29e\"> 2021<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws29e\"> </span></span></div><div class=\"t m0 h2a ffaf fse fc2 sc0 ls7a ws0\" style=\"left:0.0026168823px; bottom:249.95639px;\">$m<span class=\"ffad ls2\"> <span class=\"_ _24d\"> </span><span class=\"ffae\">G<span class=\"ffac ls253 ws29f\">oodwill IMAs <span class=\"_ _24e\"/> </span></span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls254 ws0\" style=\"left:271.1665px; bottom:259.0824px;\">Distribution<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls255 ws0\" style=\"left:280.55316px; bottom:249.87842px;\">channels<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls175 ws0\" style=\"left:339.2869px; bottom:259.0824px;\">Brand<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls14a ws0\" style=\"left:337.26538px; bottom:249.87842px;\">names<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f2 ws0\" style=\"left:390.0628px; bottom:249.95639px;\">Total <span class=\"_ _1\"> </span><span class=\"ffad ls256 ws2a0\"> Goodwill <span class=\"_ _147\"> </span>IMAs <span class=\"_ _24f\"/> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls11b ws0\" style=\"left:527.5378px; bottom:259.0824px;\">Distributi<span class=\"_ _3\"/>on<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls58 ws0\" style=\"left:533.8265px; bottom:249.87842px;\">channels<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls58 ws0\" style=\"left:591.2702px; bottom:259.0824px;\">Brand<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls257 ws0\" style=\"left:589.5227px; bottom:249.87842px;\">names<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:642.9145px; bottom:249.95639px;\">Total<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:234.27841px;\">Cost at beginning of the year <span class=\"_ _74\"> </span><span class=\"ffac ls1b7 ws0\">2,425<span class=\"fc13 ls2\"> <span class=\"_ _1e\"> </span></span>838<span class=\"fc13 ls2\"> <span class=\"_ _53\"> </span></span>56<span class=\"fc13 ls2\"> <span class=\"_ _bd\"> </span></span>40<span class=\"fc13 ls2\"> <span class=\"_ _96\"> </span></span>3,359<span class=\"fc13 ls2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws2a1\" style=\"left:435.04956px; bottom:234.27841px;\">2,429 <span class=\"_ _a\"> </span>857 58 41 <span class=\"_ _5\"/>3,385<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0026168823px; bottom:220.0044px;\">Disposals <span class=\"_ _8c\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _d6\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _47\"> </span></span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _55\"> </span><span class=\"ls1ca\">(4)<span class=\"_ _0\"/> <span class=\"_ _2c\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _5f\"> </span><span class=\"fc2\">\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span><span class=\"ls1c0\">(19)</span><span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(2)<span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(1)<span class=\"fc3\"> <span class=\"_ _a0\"> </span></span><span class=\"ls1c0\">(22)<span class=\"_ _0\"/></span><span class=\"fc3\"> </span></span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:205.65198px;\">Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:199.76544px; bottom:205.6524px;\">\u2013 <span class=\"_ _12\"> </span><span class=\"ls2\">\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _4\"/><span class=\"ffad\"> <span class=\"_ _47\"> </span><span class=\"fc2\">(4)<span class=\"fc3\"> <span class=\"_ _64\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _47\"> </span></span>(4)<span class=\"fc3\"> </span></span></span></span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0026168823px; bottom:191.06656px;\">Cost at end of th<span class=\"_ _0\"/>e year<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:178.58414px; bottom:191.06653px;\">2,425 <span class=\"_ _1e\"> </span>834 <span class=\"_ _53\"> </span>56 <span class=\"_ _bd\"> </span>40 <span class=\"_ _96\"> </span>3,355 <span class=\"_ _4\"/><span class=\"ffad ws2a1\"> <span class=\"_ _250\"/>2,425 <span class=\"_ _a\"> </span>838 56 40 <span class=\"_ _250\"/>3,359<span class=\"_ _0\"/> </span></div><div class=\"c w3c hb5\" style=\"left:0.0026168823px; bottom:159.94403px;\"><div class=\"t m0 x0 hb4 y243a ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:7.633362px; bottom:162.12854px;\">ccumulated amortisation <span class=\"_ _0\"/>and<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cf ws1d9\" style=\"left:7.633362px; bottom:150.35092px;\">impairment at beginni<span class=\"_ _0\"/>ng of<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:7.633362px; bottom:138.72894px;\">the year<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c1 ws0\" style=\"left:175.61728px; bottom:138.72855px;\">(1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(758) <span class=\"_ _11d\"> </span>(49) <span class=\"_ _9d\"> </span>(38) <span class=\"_ _126\"> </span></span>(2,681) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,837)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(721) <span class=\"_ _e7\"> </span>(47) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,643)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0 ws2a2\"> </span></div><div class=\"c w3d hb5\" style=\"left:0.0026168823px; bottom:122.27002px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e4 ws0\" style=\"left:7.633362px; bottom:124.45441px;\">mortisation <span class=\"_ _178\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _4b\"> </span><span class=\"ls1bf\">(47) <span class=\"_ _bd\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _bd\"> </span>(1) <span class=\"_ _11d\"> </span></span>(51) <span class=\"_ _2c\"/><span class=\"ffad ls1b7 ws2a3\"> \u2013 <span class=\"_ _3\"/>(56) <span class=\"_ _23c\"/>(4) <span class=\"_ _23c\"/>(1) <span class=\"_ _252\"/>(61)<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1c7\"><span class=\"ls1bf\"><span class=\"ffad ls1b7 ws2a3\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0026168823px; bottom:110.10199px;\">Disposals<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:199.76544px; bottom:110.10242px;\">\u2013 <span class=\"_ _1f8\"> </span><span class=\"ls1b7\">4 <span class=\"_ _135\"> </span></span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span><span class=\"ls1b7\">4 <span class=\"_ _0\"/><span class=\"ffad ls203 ws2a4\"> <span class=\"_ _0\"/>\u2013 <span class=\"_ _29\"> </span>19 2 1 <span class=\"_ _1da\"/>22<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls203 ws2a4\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:95.82883px;\">Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:199.76544px; bottom:95.8284px;\">\u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _0\"/><span class=\"ffad ls1d3 ws2a5\"> <span class=\"_ _3\"/>1 <span class=\"_ _14c\"> </span>\u2013 \u2013 \u2013 <span class=\"_ _7\"/>1<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1d3 ws2a5\"> </span></div><div class=\"c w3e hb9\" style=\"left:0.0026168823px; bottom:78.98001px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d0 ws24b\" style=\"left:7.633362px; bottom:81.2424px;\">ccumulated a<span class=\"_ _0\"/>mortisation and<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:7.633362px; bottom:69.5426px;\">impairment at end of<span class=\"_ _0\"/> the year<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c1 ws0\" style=\"left:175.61728px; bottom:69.54242px;\">(1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(801) <span class=\"_ _11d\"> </span>(52) <span class=\"_ _9d\"> </span>(39) <span class=\"_ _126\"> </span></span>(2,728) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,836)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(758) <span class=\"_ _e7\"> </span>(49) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,681)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0 ws2a2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0026168823px; bottom:40.29242px;\">Net book value at begin<span class=\"_ _0\"/>ning  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:7.633362px; bottom:28.59262px;\">of the year<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:187.4725px; bottom:28.592407px;\">589 <span class=\"_ _74\"> </span>80 <span class=\"_ _49\"> </span>7 <span class=\"_ _49\"> </span>2 <span class=\"_ _a9\"> </span>678 <span class=\"_ _4\"/><span class=\"ffad ws2a6\"> 592 <span class=\"_ _14c\"> </span>136 <span class=\"_ _f9\"> </span>11 <span class=\"_ _e7\"> </span>3 742<span class=\"_ _30c\"> </span></span><span class=\"ffad ws2a6\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1f0 ws22f\" style=\"left:0.0026168823px; bottom:13.928406px;\">Net book value <span class=\"_ _0\"/>at end of<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:7.633362px; bottom:2.2286072px;\">the year<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:187.4725px; bottom:2.2284088px;\">589 <span class=\"_ _74\"> </span>33 <span class=\"_ _49\"> </span>4 <span class=\"_ _49\"> </span>1 <span class=\"_ _a9\"> </span>627 <span class=\"_ _4\"/><span class=\"ffad ws2a7\"> <span class=\"_ _1d7\"/>589 <span class=\"_ _29\"> </span>80 7 2 <span class=\"_ _1d7\"/>678<span class=\"_ _30c\"> </span></span><span class=\"ffad ws2a7\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls24d ws0\" style=\"left:0.0066986084px; bottom:722.78656px;\">17. <span class=\"ffae ls2\">G</span><span class=\"ls220 ws253\">oodwill and acquired intangibles<span class=\"ffad sc1 ls259 ws2a8\"> continued<span class=\"_ _3\"/><span class=\"ffac sc0 ls2 ws0\"> </span></span></span></div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:704.0666px;\">Goodwill impairment as<span class=\"_ _0\"/>sumptions<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc1 ls25a ws27f\" style=\"left:0.0066986084px; bottom:683.7086px;\">Key assumptions at 31 December 2022  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls234 ws0\" style=\"left:567.4564px; bottom:692.8346px;\">Pre-tax<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls121 ws0\" style=\"left:556.23315px; bottom:683.7086px;\">equivalent<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls128 ws0\" style=\"left:608.1731px; bottom:692.8346px;\">Assumptions<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f2 ws0\" style=\"left:626.11646px; bottom:683.7086px;\">adopted<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb8 ffad fs2f fc2 sc1 ls2 ws0\" style=\"left:657.51215px; bottom:686.2826px;\">1<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:668.0306px;\">Compound average annualised grow<span class=\"ls1b8 ws1ce\">th in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d3\"> </span><span class=\"ffac ls1c0 ws2a9\"> 6%<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ffac ls1c0 ws2a9\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:653.7566px;\">Discount rate <span class=\"_ _1f1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:639.71643px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span><span class=\"ls1ca ws1dc\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws2aa\" style=\"left:572.40137px; bottom:639.482px;\">14% 11%<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:625.364px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span><span class=\"ls1cb ws21f\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws2aa\" style=\"left:572.40137px; bottom:625.1295px;\">22% 17%<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.0066986084px; bottom:610.5437px;\">Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:596.5046px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span><span class=\"ls1ca ws1dc\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c1 ws2ab\" style=\"left:594.64435px; bottom:596.27014px;\"> 13.0x<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:582.15216px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span><span class=\"ls1cb ws21f\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1e8 ws2ac\" style=\"left:594.64435px; bottom:581.9177px;\"> 5.5x<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:567.87756px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span><span class=\"ls1d4 ws1e1\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c0 ws2a9\" style=\"left:594.64435px; bottom:567.64307px;\"> 4%<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22a ws2ad\" style=\"left:0.0066986084px; bottom:526.14874px;\">Key assumptions at 31 December 2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f4 ws0\" style=\"left:570.4202px; bottom:535.1967px;\">Pre-tax<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f4 ws0\" style=\"left:560.87024px; bottom:526.07074px;\">equivalent<span class=\"fc13 ls2\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1dc ws0\" style=\"left:612.84424px; bottom:536.5227px;\">Assumptions<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls16a ws0\" style=\"left:630.46234px; bottom:526.14874px;\">adopted<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb8 ffad fs2f fc2 sc0 ls2 ws0\" style=\"left:657.51215px; bottom:528.7226px;\">1<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:510.47058px;\">Compound average annualised growth<span class=\"ls1bc ws1cb\"> in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d4\"> </span> <span class=\"_ _d1\"> </span>6%<span class=\"_ _30c\"> </span></span><span class=\"ls1bc ws1cb\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:496.1186px;\">Discount rate <span class=\"_ _253\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:482.07843px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span><span class=\"ls1ca ws1dc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws2ae\" style=\"left:573.8333px; bottom:481.844px;\">14% 11%<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:467.80377px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span><span class=\"ls1cb ws21f\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws2ae\" style=\"left:573.8333px; bottom:467.56934px;\">21% 17%<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.0066986084px; bottom:452.9057px;\">Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:438.86658px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span><span class=\"ls1ca ws1dc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws2af\" style=\"left:594.64435px; bottom:438.63214px;\"> 13.0x<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:424.51416px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span><span class=\"ls1cb ws21f\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws2b0\" style=\"left:594.64435px; bottom:424.27972px;\"> 5.5x<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:410.23956px;\">\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span><span class=\"ls1d4 ws1e1\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws2b1\" style=\"left:594.64435px; bottom:410.00507px;\"> 4%<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0066986084px; bottom:390.03857px;\">Goodwill impairment a<span class=\"_ _0\"/>nd sensitivity analyses<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:0.0066986084px; bottom:377.09082px;\">Details of the valuations are provided below, in<span class=\"_ _3\"/>cluding sensitiv<span class=\"ls1bc ws1cb\">ity tables which show sce<span class=\"_ _0\"/>narios whereby the key assumptions are<span class=\"ls202 ws211\"> changed to<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls202 ws211\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:364.0652px;\">stressed assumptions, indicating th<span class=\"_ _0\"/>e modelled headroom or impairment that woul<span class=\"_ _0\"/>d result. We have considered reasonably foreseea<span class=\"_ _0\"/>b<span class=\"ls1ec ws1f7\">le chan<span class=\"_ _3\"/>ges in<span class=\"_ _30c\"> </span></span><span class=\"ls1ec ws1f7\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:351.11743px;\">the compound average a<span class=\"_ _0\"/>nnualised growth in <span class=\"ls1bb\">AUM forecast assumption, str<span class=\"_ _0\"/>essing this by 2% and 10% or to the point <span class=\"_ _0\"/>at which impair<span class=\"ls1be ws254\">ment would<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb\"><span class=\"ls1be ws254\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:338.0918px;\">arise. Each assumption, or set of assum<span class=\"_ _0\"/>pti<span class=\"ls1b7 ws1d3\">ons, is stressed in isolation. The results of<span class=\"ls1c9 ws1d5\"> these sensitivities make no allowance f<span class=\"ls1ee ws1fb\">or mitigating actions tha<span class=\"_ _0\"/>t<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1c9 ws1d5\"><span class=\"ls1ee ws1fb\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:325.06622px;\">management would take if such m<span class=\"_ _0\"/>arket conditions persisted.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:577.46265px; bottom:308.68457px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:582.38055px; bottom:299.5586px;\">$m<span class=\"fc13 ls2\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:639.37555px; bottom:308.68457px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:645.7367px; bottom:299.5586px;\">$m<span class=\"fc13 ls2\"> </span></div><div class=\"c w3f hb5\" style=\"left:0.0066986084px; bottom:281.69623px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">V<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:6.506569px; bottom:283.8806px;\">alue in use <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">4,950<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">4,140<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cc ws0\" style=\"left:0.0066986084px; bottom:269.60657px;\">Less: <span class=\"_ _254\"> </span><span class=\"ffac ls2\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:0.0066986084px; bottom:255.33301px;\">Carrying value of CGUs<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws0\" style=\"left:573.8333px; bottom:255.33258px;\">(720) <span class=\"_ _132\"> </span><span class=\"ffad ls1c0\">(760)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:240.66895px;\">Headroom<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:568.608px; bottom:240.66858px;\">4,230<span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">3,380<span class=\"_ _0\"/> </span></div><div class=\"t m0 h2a ffad fse fc3 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:209.5466px;\"> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _15f\"> </span><span class=\"_ _2fd\"/><span class=\"ffac fc2 ls128 ws246\">Discount rates (post-tax) <span class=\"_ _11c\"> </span> <span class=\"_ _a3\"> </span>Multiples (post-tax)<span class=\"_ _30c\"> </span></span></span><span class=\"ls2c0 ws370\"><span class=\"ffac fc2 ls128 ws246\"> </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc1 ls25d ws2b2\" style=\"left:0.0066986084px; bottom:186.8486px;\">Sensitivity analysis at 31 December 2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f8 ws202\" style=\"left:307.76025px; bottom:195.89658px;\">Compound average  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1b5 ws2b3\" style=\"left:298.5322px; bottom:186.7706px;\">annualised growth in AUM<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f2 ws1ff\" style=\"left:436.33026px; bottom:195.89658px;\">Management fee/  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls25e ws1d8\" style=\"left:442.39294px; bottom:186.7706px;\">performance fee<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f2 ws1ff\" style=\"left:565.6403px; bottom:195.89658px;\">Management fee/  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls25e ws1d8\" style=\"left:572.40137px; bottom:186.7706px;\">performance fee<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:171.17072px;\">Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _a1\"> </span><span class=\"ffac ls1d4 ws2b4\">6% 4% <span class=\"_ _22b\"/>(4)%<span class=\"_ _30c\"> </span></span></div><div class=\"t m0 hd1 ffac fs30 fc2 sc0 ls2 ws0\" style=\"left:404.24625px; bottom:175.07071px;\">2</div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b8 ws2b5\" style=\"left:408.45825px; bottom:171.17072px;\"> 10%/16% <span class=\"_ _29\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _22f\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _14d\"> </span><span class=\"ffac sc0 ls209 ws2b6\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span><span class=\"ffad sc1 ls2 ws0\"><span class=\"ffac sc0 ls209 ws2b6\"> </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws21e\" style=\"left:0.0066986084px; bottom:156.81873px;\">Modelled headroom ($m) <span class=\"_ _18c\"> </span><span class=\"ffac ls1b7 ws2b7\">4,230<span class=\"_ _0\"/> <span class=\"_ _256\"/>3,790 <span class=\"_ _256\"/>2,140<span class=\"_ _0\"/> 4,350 4,110 <span class=\"_ _257\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _bd\"> </span><span class=\"ffac sc0 ls1b7 ws2b7\">4,630 3,830<span class=\"_ _0\"/> </span></span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:142.54514px;\">Increase/(reduction) in value in use<span class=\"_ _0\"/> ($m) <span class=\"_ _181\"> </span><span class=\"sc1 ls2c0 ws370\"> <span class=\"_ _2fe\"/> <span class=\"_ _2fe\"/> <span class=\"_ _29\"> </span></span><span class=\"ffac ls1bc ws2b8\">120 (120) <span class=\"_ _24e\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _40\"> </span><span class=\"ffac sc0 ls1bc ws2b9\">400 (400)</span></span></span><span class=\"ffac ls1bc ws2b8\"><span class=\"ffad sc1 ls2 ws0\"><span class=\"ffac sc0 ls1bc ws2b9\"> </span></span></span></div><div class=\"t m0 h17 ffad fse fc3 sc0 ls2 ws0\" style=\"left:0.0066986084px; bottom:111.42258px;\"> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _ac\"> </span><span class=\"_ _2fd\"/><span class=\"fc2 ls1db ws2ba\">Discount r<span class=\"_ _0\"/>ates (post-tax) <span class=\"_ _96\"> </span></span></span> <span class=\"_ _63\"> </span><span class=\"fc2 lsc2 ws269\">Multiples (p<span class=\"_ _3\"/>ost-tax)<span class=\"_ _30c\"> </span></span><span class=\"fc2 lsc2 ws269\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls128 ws246\" style=\"left:0.0066986084px; bottom:88.646576px;\">Sensitivity analysis at 3<span class=\"_ _3\"/>1 December 2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls260 ws2bb\" style=\"left:313.23508px; bottom:97.77258px;\">Compound average  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls235 ws26c\" style=\"left:302.6995px; bottom:88.646576px;\">annualised growth <span class=\"_ _3\"/>in AUM<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls253 ws2bc\" style=\"left:442.39294px; bottom:97.77258px;\">Management fee/  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls229 ws25a\" style=\"left:444.34384px; bottom:88.646576px;\">performance fee <span class=\"_ _44\"> </span><span class=\"fc3 ls2 ws0\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls253 ws2bc\" style=\"left:570.4202px; bottom:97.77258px;\">Management fee/  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls229 ws25a\" style=\"left:572.40137px; bottom:88.646576px;\">performance fee<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:72.9686px;\">Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _258\"> </span>6% <span class=\"_ _154\"> </span>4% <span class=\"_ _36\"> </span>(4)%<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:404.24625px; bottom:76.2446px;\">2</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws2bd\" style=\"left:408.45825px; bottom:72.9686px;\"> 10%/16% <span class=\"_ _a\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _252\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _13b\"> </span><span class=\"fc2 ws2be\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span><span class=\"fc3 ls2 ws0\"><span class=\"fc2 ws2be\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws2bf\" style=\"left:0.0066986084px; bottom:58.69458px;\">Modelled <span class=\"_ _259\"/>headroom <span class=\"_ _259\"/>($m) <span class=\"_ _25a\"> </span>3,380 2,940 1,340 <span class=\"_ _147\"> </span>3,480 <span class=\"_ _147\"> </span>3,280 <span class=\"_ _1d7\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc2 ls1b7 ws2b7\">3,690 3,070<span class=\"_ _30c\"> </span></span></span><span class=\"fc3 ls2 ws0\"><span class=\"fc2 ls1b7 ws2b7\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1f2\" style=\"left:0.0066986084px; bottom:44.42099px;\">Increase/(reduction) in value in use ($m) <span class=\"_ _b\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _72\"> </span>100 <span class=\"_ _135\"> </span>(100) <span class=\"_ _95\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"fc2 ls1e9 ws2c0\">310 (310)<span class=\"_ _30c\"> </span></span></span><span class=\"fc3 ls2 ws0\"><span class=\"fc2 ls1e9 ws2c0\"> </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f1 ws0\" style=\"left:0.0066986084px; bottom:23.672577px;\">Notes:<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls261 ws2c1\" style=\"left:0.0066986084px; bottom:12.674591px;\">1 <span class=\"_ _2b\"> </span>Earnin<span class=\"_ _3\"/>gs discount rate assump<span class=\"_ _3\"/>tions are presented po<span class=\"ls262 ws2c2\">st-tax<span class=\"_ _3\"/>. Earnings mult<span class=\"_ _3\"/>iples apply to the<span class=\"_ _3\"/> forward year.<span class=\"_ _3\"/> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22a ws25b\" style=\"left:0.0066986084px; bottom:1.598587px;\">2 <span class=\"_ _2b\"> </span>Stressed by 10%, as o<span class=\"_ _3\"/>pposed to the point of impairment, gi<span class=\"ls256 ws2c3\">ven<span class=\"_ _3\"/> an impairment scenario is<span class=\"ls128 ws246\"> n<span class=\"_ _3\"/>ot reasonably foreseeable.<span class=\"_ _30c\"> </span></span></span><span class=\"ls256 ws2c3\"><span class=\"ls128 ws246\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": " <span class=\"_ _24b\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _24c\"> </span><span class=\"ffad ws29e\"> 2021<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls129\"><span class=\"ffad ws29e\"> </span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _24d\"> </span><span class=\"ffae\">G<span class=\"ffac ls253 ws29f\">oodwill IMAs <span class=\"_ _24e\"/> </span></span></span>Distribution<span class=\"_ _30c\"> </span> channels<span class=\"_ _30c\"> </span> Brand<span class=\"_ _30c\"> </span> names<span class=\"_ _30c\"> </span> Total <span class=\"_ _1\"> </span><span class=\"ffad ls256 ws2a0\"> Goodwill <span class=\"_ _147\"> </span>IMAs <span class=\"_ _24f\"/> </span>Distributi<span class=\"_ _3\"/>on<span class=\"_ _30c\"> </span> channels<span class=\"_ _30c\"> </span> Brand<span class=\"_ _30c\"> </span> names<span class=\"_ _30c\"> </span> Total<span class=\"_ _30c\"> </span> Cost at beginning of the year <span class=\"_ _74\"> </span><span class=\"ffac ls1b7 ws0\">2,425<span class=\"fc13 ls2\"> <span class=\"_ _1e\"> </span></span>838<span class=\"fc13 ls2\"> <span class=\"_ _53\"> </span></span>56<span class=\"fc13 ls2\"> <span class=\"_ _bd\"> </span></span>40<span class=\"fc13 ls2\"> <span class=\"_ _96\"> </span></span>3,359<span class=\"fc13 ls2\"> </span></span>2,429 <span class=\"_ _a\"> </span>857 58 41 <span class=\"_ _5\"/>3,385<span class=\"_ _30c\"> </span> Disposals <span class=\"_ _8c\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _d6\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _47\"> </span></span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _55\"> </span><span class=\"ls1ca\">(4)<span class=\"_ _0\"/> <span class=\"_ _2c\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _5f\"> </span><span class=\"fc2\">\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span><span class=\"ls1c0\">(19)</span><span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(2)<span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(1)<span class=\"fc3\"> <span class=\"_ _a0\"> </span></span><span class=\"ls1c0\">(22)<span class=\"_ _0\"/></span><span class=\"fc3\"> </span></span></span></span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _12\"> </span><span class=\"ls2\">\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _4\"/><span class=\"ffad\"> <span class=\"_ _47\"> </span><span class=\"fc2\">(4)<span class=\"fc3\"> <span class=\"_ _64\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _47\"> </span></span>(4)<span class=\"fc3\"> </span></span></span></span></span>Cost at end of th<span class=\"_ _0\"/>e year<span class=\"_ _30c\"> </span> 2,425 <span class=\"_ _1e\"> </span>834 <span class=\"_ _53\"> </span>56 <span class=\"_ _bd\"> </span>40 <span class=\"_ _96\"> </span>3,355 <span class=\"_ _4\"/><span class=\"ffad ws2a1\"> <span class=\"_ _250\"/>2,425 <span class=\"_ _a\"> </span>838 56 40 <span class=\"_ _250\"/>3,359<span class=\"_ _0\"/> </span>A<span class=\"_ _30c\"> </span>ccumulated amortisation <span class=\"_ _0\"/>and<span class=\"_ _30c\"> </span> impairment at beginni<span class=\"_ _0\"/>ng of<span class=\"_ _30c\"> </span> the year<span class=\"_ _30c\"> </span> (1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(758) <span class=\"_ _11d\"> </span>(49) <span class=\"_ _9d\"> </span>(38) <span class=\"_ _126\"> </span></span>(2,681) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,837)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(721) <span class=\"_ _e7\"> </span>(47) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,643)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0 ws2a2\"> </span>A<span class=\"_ _30c\"> </span>mortisation <span class=\"_ _178\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _4b\"> </span><span class=\"ls1bf\">(47) <span class=\"_ _bd\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _bd\"> </span>(1) <span class=\"_ _11d\"> </span></span>(51) <span class=\"_ _2c\"/><span class=\"ffad ls1b7 ws2a3\"> \u2013 <span class=\"_ _3\"/>(56) <span class=\"_ _23c\"/>(4) <span class=\"_ _23c\"/>(1) <span class=\"_ _252\"/>(61)<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1c7\"><span class=\"ls1bf\"><span class=\"ffad ls1b7 ws2a3\"> </span></span></span>Disposals<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _1f8\"> </span><span class=\"ls1b7\">4 <span class=\"_ _135\"> </span></span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span><span class=\"ls1b7\">4 <span class=\"_ _0\"/><span class=\"ffad ls203 ws2a4\"> <span class=\"_ _0\"/>\u2013 <span class=\"_ _29\"> </span>19 2 1 <span class=\"_ _1da\"/>22<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ls203 ws2a4\"> </span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _0\"/><span class=\"ffad ls1d3 ws2a5\"> <span class=\"_ _3\"/>1 <span class=\"_ _14c\"> </span>\u2013 \u2013 \u2013 <span class=\"_ _7\"/>1<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1d3 ws2a5\"> </span>A<span class=\"_ _30c\"> </span>ccumulated a<span class=\"_ _0\"/>mortisation and<span class=\"_ _30c\"> </span> impairment at end of<span class=\"_ _0\"/> the year<span class=\"_ _30c\"> </span> (1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(801) <span class=\"_ _11d\"> </span>(52) <span class=\"_ _9d\"> </span>(39) <span class=\"_ _126\"> </span></span>(2,728) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,836)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(758) <span class=\"_ _e7\"> </span>(49) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,681)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1c0 ws2a2\"> </span>Net book value at begin<span class=\"_ _0\"/>ning  of the year<span class=\"_ _30c\"> </span> 589 <span class=\"_ _74\"> </span>80 <span class=\"_ _49\"> </span>7 <span class=\"_ _49\"> </span>2 <span class=\"_ _a9\"> </span>678 <span class=\"_ _4\"/><span class=\"ffad ws2a6\"> 592 <span class=\"_ _14c\"> </span>136 <span class=\"_ _f9\"> </span>11 <span class=\"_ _e7\"> </span>3 742<span class=\"_ _30c\"> </span></span><span class=\"ffad ws2a6\"> </span>Net book value <span class=\"_ _0\"/>at end of<span class=\"_ _30c\"> </span> the year<span class=\"_ _30c\"> </span> 589 <span class=\"_ _74\"> </span>33 <span class=\"_ _49\"> </span>4 <span class=\"_ _49\"> </span>1 <span class=\"_ _a9\"> </span>627 <span class=\"_ _4\"/><span class=\"ffad ws2a7\"> <span class=\"_ _1d7\"/>589 <span class=\"_ _29\"> </span>80 7 2 <span class=\"_ _1d7\"/>678<span class=\"_ _30c\"> </span></span>17. <span class=\"ffae ls2\">G</span><span class=\"ls220 ws253\">oodwill and acquired intangibles<span class=\"ffad sc1 ls259 ws2a8\"> continued<span class=\"_ _3\"/><span class=\"ffac sc0 ls2 ws0\"> </span></span></span>Goodwill impairment as<span class=\"_ _0\"/>sumptions<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2022 Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"_ _30c\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised grow<span class=\"ls1b8 ws1ce\">th in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d3\"> </span><span class=\"ffac ls1c0 ws2a9\"> 6%<span class=\"_ _30c\"> </span></span></span>Discount rate <span class=\"_ _1f1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>22% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2021<span class=\"_ _30c\"> </span>Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"fc13 ls2\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised growth<span class=\"ls1bc ws1cb\"> in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d4\"> </span> <span class=\"_ _d1\"> </span>6%<span class=\"_ _30c\"> </span></span>Discount rate <span class=\"_ _253\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>21% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Goodwill impairment a<span class=\"_ _0\"/>nd sensitivity analyses<span class=\"_ _30c\"> </span>Details of the valuations are provided below, in<span class=\"_ _3\"/>cluding sensitiv<span class=\"ls1bc ws1cb\">ity tables which show sce<span class=\"_ _0\"/>narios whereby the key assumptions are<span class=\"ls202 ws211\"> changed to<span class=\"_ _30c\"> </span></span></span>stressed assumptions, indicating th<span class=\"_ _0\"/>e modelled headroom or impairment that woul<span class=\"_ _0\"/>d result. We have considered reasonably foreseea<span class=\"_ _0\"/>b<span class=\"ls1ec ws1f7\">le chan<span class=\"_ _3\"/>ges in<span class=\"_ _30c\"> </span></span>the compound average a<span class=\"_ _0\"/>nnualised growth in <span class=\"ls1bb\">AUM forecast assumption, str<span class=\"_ _0\"/>essing this by 2% and 10% or to the point <span class=\"_ _0\"/>at which impair<span class=\"ls1be ws254\">ment would<span class=\"_ _30c\"> </span></span></span>arise. Each assumption, or set of assum<span class=\"_ _0\"/>pti<span class=\"ls1b7 ws1d3\">ons, is stressed in isolation. The results of<span class=\"ls1c9 ws1d5\"> these sensitivities make no allowance f<span class=\"ls1ee ws1fb\">or mitigating actions tha<span class=\"_ _0\"/>t<span class=\"_ _30c\"> </span></span></span></span>management would take if such m<span class=\"_ _0\"/>arket conditions persisted.<span class=\"_ _30c\"> </span>2022<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>V<span class=\"_ _30c\"> </span>alue in use <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">4,950<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">4,140<span class=\"_ _30c\"> </span></span></span>Less: <span class=\"_ _254\"> </span><span class=\"ffac ls2\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span>Carrying value of CGUs<span class=\"_ _30c\"> </span>(720) <span class=\"_ _132\"> </span><span class=\"ffad ls1c0\">(760)<span class=\"_ _30c\"> </span></span>Headroom<span class=\"_ _30c\"> </span>4,230<span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">3,380<span class=\"_ _0\"/> </span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _15f\"> </span><span class=\"_ _2fd\"/><span class=\"ffac fc2 ls128 ws246\">Discount rates (post-tax) <span class=\"_ _11c\"> </span> <span class=\"_ _a3\"> </span>Multiples (post-tax)<span class=\"_ _30c\"> </span></span></span>Sensitivity analysis at 31 December 2022<span class=\"_ _30c\"> </span>Compound average annualised growth in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _a1\"> </span><span class=\"ffac ls1d4 ws2b4\">6% 4% <span class=\"_ _22b\"/>(4)%<span class=\"_ _30c\"> </span></span>2 10%/16% <span class=\"_ _29\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _22f\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _14d\"> </span><span class=\"ffac sc0 ls209 ws2b6\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled headroom ($m) <span class=\"_ _18c\"> </span><span class=\"ffac ls1b7 ws2b7\">4,230<span class=\"_ _0\"/> <span class=\"_ _256\"/>3,790 <span class=\"_ _256\"/>2,140<span class=\"_ _0\"/> 4,350 4,110 <span class=\"_ _257\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _bd\"> </span><span class=\"ffac sc0 ls1b7 ws2b7\">4,630 3,830<span class=\"_ _0\"/> </span></span></span>Increase/(reduction) in value in use<span class=\"_ _0\"/> ($m) <span class=\"_ _181\"> </span><span class=\"sc1 ls2c0 ws370\"> <span class=\"_ _2fe\"/> <span class=\"_ _2fe\"/> <span class=\"_ _29\"> </span></span><span class=\"ffac ls1bc ws2b8\">120 (120) <span class=\"_ _24e\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _40\"> </span><span class=\"ffac sc0 ls1bc ws2b9\">400 (400)</span></span></span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _ac\"> </span><span class=\"_ _2fd\"/><span class=\"fc2 ls1db ws2ba\">Discount r<span class=\"_ _0\"/>ates (post-tax) <span class=\"_ _96\"> </span></span></span> <span class=\"_ _63\"> </span><span class=\"fc2 lsc2 ws269\">Multiples (p<span class=\"_ _3\"/>ost-tax)<span class=\"_ _30c\"> </span></span>Sensitivity analysis at 3<span class=\"_ _3\"/>1 December 2021<span class=\"_ _30c\"> </span>Compound average annualised growth <span class=\"_ _3\"/>in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee <span class=\"_ _44\"> </span><span class=\"fc3 ls2 ws0\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _258\"> </span>6% <span class=\"_ _154\"> </span>4% <span class=\"_ _36\"> </span>(4)%<span class=\"_ _30c\"> </span>2 10%/16% <span class=\"_ _a\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _252\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _13b\"> </span><span class=\"fc2 ws2be\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled <span class=\"_ _259\"/>headroom <span class=\"_ _259\"/>($m) <span class=\"_ _25a\"> </span>3,380 2,940 1,340 <span class=\"_ _147\"> </span>3,480 <span class=\"_ _147\"> </span>3,280 <span class=\"_ _1d7\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc2 ls1b7 ws2b7\">3,690 3,070<span class=\"_ _30c\"> </span></span></span>Increase/(reduction) in value in use ($m) <span class=\"_ _b\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _72\"> </span>100 <span class=\"_ _135\"> </span>(100) <span class=\"_ _95\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"fc2 ls1e9 ws2c0\">310 (310)<span class=\"_ _30c\"> </span></span></span>Notes:<span class=\"_ _30c\"> </span>1 <span class=\"_ _2b\"> </span>Earnin<span class=\"_ _3\"/>gs discount rate assump<span class=\"_ _3\"/>tions are presented po<span class=\"ls262 ws2c2\">st-tax<span class=\"_ _3\"/>. Earnings mult<span class=\"_ _3\"/>iples apply to the<span class=\"_ _3\"/> forward year.<span class=\"_ _3\"/> </span>2 <span class=\"_ _2b\"> </span>Stressed by 10%, as o<span class=\"_ _3\"/>pposed to the point of impairment, gi<span class=\"ls256 ws2c3\">ven<span class=\"_ _3\"/> an impairment scenario is<span class=\"ls128 ws246\"> n<span class=\"_ _3\"/>ot reasonably foreseeable.<span class=\"_ _30c\"> </span></span></span>2022 $m 2021 $m Cost at beginning of the year <span class=\"_ _25b\"> </span><span class=\"ffac ls1b7 ws0\">130 <span class=\"_ _68\"> </span><span class=\"ffad\">112 </span></span>A<span class=\"_ _30c\"> </span>dditions<span class=\"_ _0\"/> <span class=\"_ _23a\"> </span><span class=\"ffac ls1b7\">27 <span class=\"_ _79\"> </span><span class=\"ffad\">22 </span></span>Disposals (9) <span class=\"_ _1c0\"> </span><span class=\"ffad ls1bd\">(4) </span>Cost at end of th<span class=\"_ _0\"/>e year 148 <span class=\"_ _68\"> </span><span class=\"ffad\">130 </span>A<span class=\"_ _30c\"> </span>ccumulated amortisation at <span class=\"_ _0\"/>beginning of the year <span class=\"_ _1cc\"> </span><span class=\"ffac ls1bf ws0\">(85) <span class=\"_ _68\"> </span><span class=\"ffad ls1c0\">(73) </span></span>A<span class=\"_ _30c\"> </span>mortisation <span class=\"_ _25d\"> </span><span class=\"ffac ls1bf\">(18) <span class=\"_ _68\"> </span></span><span class=\"ls1c0\">(16) </span>Disposals 5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4 </span>A<span class=\"_ _30c\"> </span>ccumulated a<span class=\"_ _0\"/>mortisation at end of the year <span class=\"_ _25e\"> </span><span class=\"ls1bf ws0\">(98) <span class=\"_ _68\"> </span><span class=\"ffad ls1c0\">(85) </span></span>Net book value at beginning of the year <span class=\"_ _1ae\"> </span><span class=\"ffac ws0\">45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span></span>Net book value at en<span class=\"_ _0\"/>d of the year 50 <span class=\"_ _1c0\"> </span><span class=\"ffad\">45<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": " <span class=\"_ _24b\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _24c\"> </span><span class=\"ffad ws29e\"> 2021<span class=\"_ _30c\"> </span></span></span>$m<span class=\"ffad ls2\"> <span class=\"_ _24d\"> </span><span class=\"ffae\">G<span class=\"ffac ls253 ws29f\">oodwill IMAs <span class=\"_ _24e\"/> </span></span></span>Distribution<span class=\"_ _30c\"> </span>channels<span class=\"_ _30c\"> </span>Brand<span class=\"_ _30c\"> </span>names<span class=\"_ _30c\"> </span>Total <span class=\"_ _1\"> </span><span class=\"ffad ls256 ws2a0\"> Goodwill <span class=\"_ _147\"> </span>IMAs <span class=\"_ _24f\"/> </span>Distributi<span class=\"_ _3\"/>on<span class=\"_ _30c\"> </span>channels<span class=\"_ _30c\"> </span>Brand<span class=\"_ _30c\"> </span>names<span class=\"_ _30c\"> </span>Total<span class=\"_ _30c\"> </span>Cost at beginning of the year <span class=\"_ _74\"> </span><span class=\"ffac ls1b7 ws0\">2,425<span class=\"fc13 ls2\"> <span class=\"_ _1e\"> </span></span>838<span class=\"fc13 ls2\"> <span class=\"_ _53\"> </span></span>56<span class=\"fc13 ls2\"> <span class=\"_ _bd\"> </span></span>40<span class=\"fc13 ls2\"> <span class=\"_ _96\"> </span></span>3,359<span class=\"fc13 ls2\"> </span></span>2,429 <span class=\"_ _a\"> </span>857 58 41 <span class=\"_ _5\"/>3,385<span class=\"_ _30c\"> </span>Disposals <span class=\"_ _8c\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _d6\"> </span><span class=\"ls1ca\">(4) <span class=\"_ _47\"> </span></span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _55\"> </span><span class=\"ls1ca\">(4)<span class=\"_ _0\"/> <span class=\"_ _2c\"/><span class=\"ffad fc13 ls2\"> <span class=\"_ _5f\"> </span><span class=\"fc2\">\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span><span class=\"ls1c0\">(19)</span><span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(2)<span class=\"fc3\"> <span class=\"_ _c7\"> </span></span>(1)<span class=\"fc3\"> <span class=\"_ _a0\"> </span></span><span class=\"ls1c0\">(22)<span class=\"_ _0\"/></span><span class=\"fc3\"> </span></span></span></span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _12\"> </span><span class=\"ls2\">\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc13\"> <span class=\"_ _4\"/><span class=\"ffad\"> <span class=\"_ _47\"> </span><span class=\"fc2\">(4)<span class=\"fc3\"> <span class=\"_ _64\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _135\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _5f\"> </span></span>\u2013<span class=\"fc3\"> <span class=\"_ _47\"> </span></span>(4)<span class=\"fc3\"> </span></span></span></span></span>Cost at end of th<span class=\"_ _0\"/>e year<span class=\"_ _30c\"> </span>2,425 <span class=\"_ _1e\"> </span>834 <span class=\"_ _53\"> </span>56 <span class=\"_ _bd\"> </span>40 <span class=\"_ _96\"> </span>3,355 <span class=\"_ _4\"/><span class=\"ffad ws2a1\"> <span class=\"_ _250\"/>2,425 <span class=\"_ _a\"> </span>838 56 40 <span class=\"_ _250\"/>3,359<span class=\"_ _0\"/> </span>A<span class=\"_ _30c\"> </span>ccumulated amortisation <span class=\"_ _0\"/>and<span class=\"_ _30c\"> </span>impairment at beginni<span class=\"_ _0\"/>ng of<span class=\"_ _30c\"> </span>the year<span class=\"_ _30c\"> </span>(1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(758) <span class=\"_ _11d\"> </span>(49) <span class=\"_ _9d\"> </span>(38) <span class=\"_ _126\"> </span></span>(2,681) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,837)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(721) <span class=\"_ _e7\"> </span>(47) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,643)<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>mortisation <span class=\"_ _178\"> </span><span class=\"ffac ls1c7\">\u2013 <span class=\"_ _4b\"> </span><span class=\"ls1bf\">(47) <span class=\"_ _bd\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _bd\"> </span>(1) <span class=\"_ _11d\"> </span></span>(51) <span class=\"_ _2c\"/><span class=\"ffad ls1b7 ws2a3\"> \u2013 <span class=\"_ _3\"/>(56) <span class=\"_ _23c\"/>(4) <span class=\"_ _23c\"/>(1) <span class=\"_ _252\"/>(61)<span class=\"_ _30c\"> </span></span></span></span>Disposals<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _1f8\"> </span><span class=\"ls1b7\">4 <span class=\"_ _135\"> </span></span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span><span class=\"ls1b7\">4 <span class=\"_ _0\"/><span class=\"ffad ls203 ws2a4\"> <span class=\"_ _0\"/>\u2013 <span class=\"_ _29\"> </span>19 2 1 <span class=\"_ _1da\"/>22<span class=\"_ _30c\"> </span></span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span>\u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _5f\"> </span>\u2013 <span class=\"_ _135\"> </span>\u2013 <span class=\"_ _0\"/><span class=\"ffad ls1d3 ws2a5\"> <span class=\"_ _3\"/>1 <span class=\"_ _14c\"> </span>\u2013 \u2013 \u2013 <span class=\"_ _7\"/>1<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>ccumulated a<span class=\"_ _0\"/>mortisation and<span class=\"_ _30c\"> </span>impairment at end of<span class=\"_ _0\"/> the year<span class=\"_ _30c\"> </span>(1,836) <span class=\"_ _55\"> </span><span class=\"ls1c2\">(801) <span class=\"_ _11d\"> </span>(52) <span class=\"_ _9d\"> </span>(39) <span class=\"_ _126\"> </span></span>(2,728) <span class=\"_ _2c\"/><span class=\"ffad ls1c0 ws2a2\"> (1,836)<span class=\"_ _0\"/> <span class=\"_ _15f\"> </span>(758) <span class=\"_ _e7\"> </span>(49) <span class=\"_ _e9\"> </span>(38) <span class=\"_ _2c\"/>(2,681)<span class=\"_ _30c\"> </span></span>Net book value at begin<span class=\"_ _0\"/>ning of the year<span class=\"_ _30c\"> </span>589 <span class=\"_ _74\"> </span>80 <span class=\"_ _49\"> </span>7 <span class=\"_ _49\"> </span>2 <span class=\"_ _a9\"> </span>678 <span class=\"_ _4\"/><span class=\"ffad ws2a6\"> 592 <span class=\"_ _14c\"> </span>136 <span class=\"_ _f9\"> </span>11 <span class=\"_ _e7\"> </span>3 742<span class=\"_ _30c\"> </span></span>Net book value <span class=\"_ _0\"/>at end of<span class=\"_ _30c\"> </span>the year<span class=\"_ _30c\"> </span>589 <span class=\"_ _74\"> </span>33 <span class=\"_ _49\"> </span>4 <span class=\"_ _49\"> </span>1 <span class=\"_ _a9\"> </span>627 <span class=\"_ _4\"/><span class=\"ffad ws2a7\"> <span class=\"_ _1d7\"/>589 <span class=\"_ _29\"> </span>80 7 2 <span class=\"_ _1d7\"/>678<span class=\"_ _30c\"> </span></span>17. <span class=\"ffae ls2\">G</span><span class=\"ls220 ws253\">oodwill and acquired intangibles<span class=\"ffad sc1 ls259 ws2a8\"> continued<span class=\"_ _3\"/><span class=\"ffac sc0 ls2 ws0\"> </span></span></span>Goodwill impairment as<span class=\"_ _0\"/>sumptions<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2022 Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"_ _30c\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised grow<span class=\"ls1b8 ws1ce\">th in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d3\"> </span><span class=\"ffac ls1c0 ws2a9\"> 6%<span class=\"_ _30c\"> </span></span></span>Discount rate <span class=\"_ _1f1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>22% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ffac ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Key assumptions at 31 December 2021<span class=\"_ _30c\"> </span>Pre-tax<span class=\"_ _30c\"> </span>equivalent<span class=\"fc13 ls2\"> </span>Assumptions<span class=\"_ _30c\"> </span>adopted<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>Compound average annualised growth<span class=\"ls1bc ws1cb\"> in A<span class=\"_ _0\"/>UM (over three years) <span class=\"_ _1d4\"> </span> <span class=\"_ _d1\"> </span>6%<span class=\"_ _30c\"> </span></span>Discount rate <span class=\"_ _253\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings<span class=\"_ _30c\"> </span></span>14% 11%<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings<span class=\"_ _30c\"> </span></span>21% 17%<span class=\"_ _30c\"> </span>Terminal value (mid-point of range of historical mu<span class=\"_ _3\"/>ltiples) <span class=\"_ _1d1\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fc\"/> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1ca ws1dc\">Management fee earnings</span> 13.0x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1cb ws21f\">Performance fee earnings</span> 5.5x<span class=\"_ _30c\"> </span>\u2013<span class=\"ffb4\"> <span class=\"_ _ea\"> </span></span><span class=\"ls1d4 ws1e1\">Implied terminal growth rate</span> 4%<span class=\"_ _30c\"> </span>Goodwill impairment a<span class=\"_ _0\"/>nd sensitivity analyses<span class=\"_ _30c\"> </span>Details of the valuations are provided below, in<span class=\"_ _3\"/>cluding sensitiv<span class=\"ls1bc ws1cb\">ity tables which show sce<span class=\"_ _0\"/>narios whereby the key assumptions are<span class=\"ls202 ws211\"> changed to<span class=\"_ _30c\"> </span></span></span>stressed assumptions, indicating th<span class=\"_ _0\"/>e modelled headroom or impairment that woul<span class=\"_ _0\"/>d result. We have considered reasonably foreseea<span class=\"_ _0\"/>b<span class=\"ls1ec ws1f7\">le chan<span class=\"_ _3\"/>ges in<span class=\"_ _30c\"> </span></span>the compound average a<span class=\"_ _0\"/>nnualised growth in <span class=\"ls1bb\">AUM forecast assumption, str<span class=\"_ _0\"/>essing this by 2% and 10% or to the point <span class=\"_ _0\"/>at which impair<span class=\"ls1be ws254\">ment would<span class=\"_ _30c\"> </span></span></span>arise. Each assumption, or set of assum<span class=\"_ _0\"/>pti<span class=\"ls1b7 ws1d3\">ons, is stressed in isolation. The results of<span class=\"ls1c9 ws1d5\"> these sensitivities make no allowance f<span class=\"ls1ee ws1fb\">or mitigating actions tha<span class=\"_ _0\"/>t<span class=\"_ _30c\"> </span></span></span></span>management would take if such m<span class=\"_ _0\"/>arket conditions persisted.<span class=\"_ _30c\"> </span>2022<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"fc13 ls2\"> </span>V<span class=\"_ _30c\"> </span>alue in use <span class=\"_ _1ec\"> </span><span class=\"ffac ls1b7 ws0\">4,950<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">4,140<span class=\"_ _30c\"> </span></span></span>Less: <span class=\"_ _254\"> </span><span class=\"ffac ls2\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span>Carrying value of CGUs<span class=\"_ _30c\"> </span>(720) <span class=\"_ _132\"> </span><span class=\"ffad ls1c0\">(760)<span class=\"_ _30c\"> </span></span>Headroom<span class=\"_ _30c\"> </span>4,230<span class=\"ffaf ls2\"> <span class=\"_ _c7\"> </span></span><span class=\"ffad\">3,380<span class=\"_ _0\"/> </span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _15f\"> </span><span class=\"_ _2fd\"/><span class=\"ffac fc2 ls128 ws246\">Discount rates (post-tax) <span class=\"_ _11c\"> </span> <span class=\"_ _a3\"> </span>Multiples (post-tax)<span class=\"_ _30c\"> </span></span></span>Sensitivity analysis at 31 December 2022<span class=\"_ _30c\"> </span>Compound average annualised growth in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _a1\"> </span><span class=\"ffac ls1d4 ws2b4\">6% 4% <span class=\"_ _22b\"/>(4)%<span class=\"_ _30c\"> </span></span>2 10%/16% <span class=\"_ _29\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _22f\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _14d\"> </span><span class=\"ffac sc0 ls209 ws2b6\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled headroom ($m) <span class=\"_ _18c\"> </span><span class=\"ffac ls1b7 ws2b7\">4,230<span class=\"_ _0\"/> <span class=\"_ _256\"/>3,790 <span class=\"_ _256\"/>2,140<span class=\"_ _0\"/> 4,350 4,110 <span class=\"_ _257\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _bd\"> </span><span class=\"ffac sc0 ls1b7 ws2b7\">4,630 3,830<span class=\"_ _0\"/> </span></span></span>Increase/(reduction) in value in use<span class=\"_ _0\"/> ($m) <span class=\"_ _181\"> </span><span class=\"sc1 ls2c0 ws370\"> <span class=\"_ _2fe\"/> <span class=\"_ _2fe\"/> <span class=\"_ _29\"> </span></span><span class=\"ffac ls1bc ws2b8\">120 (120) <span class=\"_ _24e\"/><span class=\"ffad sc1 ls2 ws0\"> <span class=\"_ _40\"> </span><span class=\"ffac sc0 ls1bc ws2b9\">400 (400)</span></span></span> <span class=\"_ _255\"> </span><span class=\"ls2c0 ws370\"> <span class=\"_ _2fd\"/> <span class=\"_ _2fd\"/> <span class=\"_ _ac\"> </span><span class=\"_ _2fd\"/><span class=\"fc2 ls1db ws2ba\">Discount r<span class=\"_ _0\"/>ates (post-tax) <span class=\"_ _96\"> </span></span></span> <span class=\"_ _63\"> </span><span class=\"fc2 lsc2 ws269\">Multiples (p<span class=\"_ _3\"/>ost-tax)<span class=\"_ _30c\"> </span></span>Sensitivity analysis at 3<span class=\"_ _3\"/>1 December 2021<span class=\"_ _30c\"> </span>Compound average annualised growth <span class=\"_ _3\"/>in AUM<span class=\"_ _30c\"> </span>Management fee/ performance fee <span class=\"_ _44\"> </span><span class=\"fc3 ls2 ws0\"> </span>Management fee/ performance fee<span class=\"_ _30c\"> </span>Key assumption stressed to:<span class=\"_ _0\"/> <span class=\"_ _258\"> </span>6% <span class=\"_ _154\"> </span>4% <span class=\"_ _36\"> </span>(4)%<span class=\"_ _30c\"> </span>2 10%/16% <span class=\"_ _a\"> </span>12%/18<span class=\"_ _0\"/>% <span class=\"_ _252\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _13b\"> </span><span class=\"fc2 ws2be\">14.0x/6.5x 12.0x/4.5x<span class=\"_ _30c\"> </span></span></span>Modelled <span class=\"_ _259\"/>headroom <span class=\"_ _259\"/>($m) <span class=\"_ _25a\"> </span>3,380 2,940 1,340 <span class=\"_ _147\"> </span>3,480 <span class=\"_ _147\"> </span>3,280 <span class=\"_ _1d7\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _53\"> </span><span class=\"fc2 ls1b7 ws2b7\">3,690 3,070<span class=\"_ _30c\"> </span></span></span>Increase/(reduction) in value in use ($m) <span class=\"_ _b\"> </span> <span class=\"_ _5e\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _72\"> </span>100 <span class=\"_ _135\"> </span>(100) <span class=\"_ _95\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _72\"> </span><span class=\"fc2 ls1e9 ws2c0\">310 (310)<span class=\"_ _30c\"> </span></span></span>Notes:<span class=\"_ _30c\"> </span>1 <span class=\"_ _2b\"> </span>Earnin<span class=\"_ _3\"/>gs discount rate assump<span class=\"_ _3\"/>tions are presented po<span class=\"ls262 ws2c2\">st-tax<span class=\"_ _3\"/>. Earnings mult<span class=\"_ _3\"/>iples apply to the<span class=\"_ _3\"/> forward year.<span class=\"_ _3\"/> </span>2 <span class=\"_ _2b\"> </span>Stressed by 10%, as o<span class=\"_ _3\"/>pposed to the point of impairment, gi<span class=\"ls256 ws2c3\">ven<span class=\"_ _3\"/> an impairment scenario is<span class=\"ls128 ws246\"> n<span class=\"_ _3\"/>ot reasonably foreseeable.<span class=\"_ _30c\"> </span></span></span><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:185.71356px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:176.58752px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:185.71356px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:176.58752px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:160.90955px;\">Cost at beginning of the year <span class=\"_ _25b\"> </span><span class=\"ffac ls1b7 ws0\">130 <span class=\"_ _68\"> </span><span class=\"ffad\">112 </span></span></div><div class=\"c w32 hb5\" style=\"left:0.0026168823px; bottom:144.45117px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls22f ws0\" style=\"left:7.633362px; bottom:146.63556px;\">dditions<span class=\"_ _0\"/> <span class=\"_ _23a\"> </span><span class=\"ffac ls1b7\">27 <span class=\"_ _79\"> </span><span class=\"ffad\">22 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0026168823px; bottom:132.36194px;\">Disposals </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:588.2002px; bottom:132.36151px;\">(9) <span class=\"_ _1c0\"> </span><span class=\"ffad ls1bd\">(4) </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0026168823px; bottom:117.697876px;\">Cost at end of th<span class=\"_ _0\"/>e year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:117.69751px;\">148 <span class=\"_ _68\"> </span><span class=\"ffad\">130 </span></div><div class=\"c w40 hb5\" style=\"left:0.0026168823px; bottom:86.575134px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:7.633362px; bottom:88.75952px;\">ccumulated amortisation at <span class=\"_ _0\"/>beginning of the year <span class=\"_ _1cc\"> </span><span class=\"ffac ls1bf ws0\">(85) <span class=\"_ _68\"> </span><span class=\"ffad ls1c0\">(73) </span></span></div><div class=\"c w3d hb5\" style=\"left:0.0026168823px; bottom:72.30115px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e4 ws0\" style=\"left:7.633362px; bottom:74.485535px;\">mortisation <span class=\"_ _25d\"> </span><span class=\"ffac ls1bf\">(18) <span class=\"_ _68\"> </span></span><span class=\"ls1c0\">(16) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws0\" style=\"left:0.0026168823px; bottom:60.211975px;\">Disposals </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:591.2702px; bottom:60.211548px;\">5 <span class=\"_ _d3\"> </span><span class=\"ffad\">4 </span></div><div class=\"c w41 hb9\" style=\"left:0.0026168823px; bottom:43.285156px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1f0 ws1fe\" style=\"left:7.633362px; bottom:45.547546px;\">ccumulated a<span class=\"_ _0\"/>mortisation at end of the year <span class=\"_ _25e\"> </span><span class=\"ls1bf ws0\">(98) <span class=\"_ _68\"> </span><span class=\"ffad ls1c0\">(85) </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:16.609558px;\">Net book value at beginning of the year <span class=\"_ _1ae\"> </span><span class=\"ffac ws0\">45 <span class=\"_ _79\"> </span><span class=\"ffad\">39 </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0026168823px; bottom:2.0236816px;\">Net book value at en<span class=\"_ _0\"/>d of the year </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:585.4285px; bottom:2.0235596px;\">50 <span class=\"_ _1c0\"> </span><span class=\"ffad\">45<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "19. Deferred tax Accounting policy Deferred tax is recognised using the ba<span class=\"_ _3\"/>lance sheet liability meth<span class=\"ls1ea\">od in respect of<span class=\"_ _3\"/> temporary differences between the carrying am<span class=\"ls1cb ws21f\">ounts of assets </span></span>and liabilities for financial report<span class=\"_ _3\"/>ing purposes and the amounts used for tax purposes.  Deferred tax is calculated at<span class=\"_ _3\"/> the tax rates that are expected to<span class=\"ls1ef ws1fc\"> apply in th<span class=\"_ _3\"/>e period when the liability is settled<span class=\"_ _3\"/>, or the asse<span class=\"ls200 ws20b\">t is realised, based </span></span>on tax laws and rates tha<span class=\"_ _0\"/>t have been enacted <span class=\"ls1b7 ws1d3\">or substantively enacted at the reporting date. </span>The carrying amount of deferre<span class=\"_ _0\"/>d tax assets is reviewed at each repo<span class=\"ls1c8 ws1d4\">rti<span class=\"_ _0\"/>ng date and reduced to the extent tha<span class=\"_ _0\"/>t it is no longer pr<span class=\"ls21a ws23d\">obable th<span class=\"_ _3\"/>at </span></span>sufficient taxable profit<span class=\"_ _3\"/>s will be available to allo<span class=\"ws20b\">w all or part of th<span class=\"_ _3\"/>e asset to be recovered.  </span>Deferred tax assets and liabilities are offset w<span class=\"_ _0\"/>hen there is a le<span class=\"ls1be ws1cc\">gally enforceable right to offset current tax <span class=\"_ _0\"/>assets against c<span class=\"ls214 ws23a\">urrent tax liab<span class=\"_ _3\"/>ilities </span></span>when they relate <span class=\"_ _0\"/>to income taxes levied by the same <span class=\"_ _0\"/>taxation authority and the G<span class=\"_ _0\"/>roup intends to settle <span class=\"_ _0\"/>those current tax asse<span class=\"_ _0\"/>ts<span class=\"ls1e0 ws1e9\"> and liab<span class=\"_ _3\"/>ilities </span>on a net basis.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e6 ws1ee\" style=\"left:0.0026168823px; bottom:281.11768px;\">The movements in our net deferred tax assets<span class=\"ls1c6 ws1ef\"> and liabilities by category are as f<span class=\"_ _3\"/>ollows: </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:0.0026168823px; bottom:237.4378px;\">$m<span class=\"fc13 ls2\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls25e ws0\" style=\"left:284.16312px; bottom:246.48581px;\">Deferred </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f8 ws0\" style=\"left:263.4137px; bottom:237.3598px;\">compensation </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f5 ws0\" style=\"left:360.3985px; bottom:264.7378px;\">Tax </div><div class=\"t m0 h2a ffac fse fc2 sc0 lsad ws0\" style=\"left:331.04672px; bottom:255.61179px;\">allowances </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f7 ws0\" style=\"left:356.76837px; bottom:246.56378px;\">over </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f7 ws0\" style=\"left:327.1705px; bottom:237.3598px;\">depreciation </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls244 ws0\" style=\"left:390.0628px; bottom:237.4378px;\">Intangibles </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls243 ws0\" style=\"left:439.10455px; bottom:255.61179px;\">Accumulated </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls264 ws0\" style=\"left:452.29474px; bottom:246.56378px;\">operating </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f1 ws0\" style=\"left:464.78278px; bottom:237.3598px;\">losses </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f3 ws2c4\" style=\"left:498.64117px; bottom:237.4378px;\">Partnerships Other<span class=\"fc13 ls2 ws0\"> <span class=\"_ _62\"> </span><span class=\"fc2 ls1f2\">Total<span class=\"_ _0\"/> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1cb ws1d6\" style=\"left:0.0026168823px; bottom:221.7598px;\">1 January 2021<span class=\"sc4 ls2 ws0\"> <span class=\"_ _25f\"> </span></span><span class=\"fc2 ls1b7 ws2c5\">29 15 11 41 <span class=\"_ _2c\"/>(14) <span class=\"_ _2c\"/>12 <span class=\"_ _3\"/>94 </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1bd ws1f8\" style=\"left:0.0026168823px; bottom:207.40765px;\">Credit/(charge) to Group income st<span class=\"_ _0\"/>atement (Note 7) <span class=\"_ _260\"> </span><span class=\"fc2 ls1be ws2c6\">17 3 <span class=\"_ _2c\"/>(5) <span class=\"_ _252\"/>(12) <span class=\"_ _261\"/>(8) <span class=\"_ _2c\"/>1 <span class=\"_ _2a\"/>(4) </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:193.13406px;\">Credit to other comprehensive income and eq<span class=\"_ _0\"/>uity <span class=\"_ _189\"> </span><span class=\"fc2 ls1e5 ws2c7\">3 \u2013 \u2013 \u2013 \u2013 \u2013 <span class=\"_ _7\"/>3 </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls202 ws211\" style=\"left:0.0026168823px; bottom:178.8605px;\">Other balance sheet moveme<span class=\"_ _0\"/>nts <span class=\"_ _f8\"> </span><span class=\"fc2 ls200 ws2c8\">\u2013 <span class=\"_ _0\"/>\u2013 \u2013 \u2013 \u2013 <span class=\"_ _22c\"/>(1) <span class=\"_ _23c\"/>(1) </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:164.50806px;\">Foreign currency translati<span class=\"_ _0\"/>on <span class=\"_ _1df\"> </span><span class=\"fc2 ls200 ws2c8\">\u2013 \u2013 \u2013 \u2013 \u2013 <span class=\"_ _2a\"/>(1) <span class=\"_ _23c\"/>(1) </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:149.92221px;\">31 December 2021<span class=\"ffaf fc2 ws0\"> <span class=\"_ _262\"> </span><span class=\"ffad ls1b7 ws2c9\">49 18 <span class=\"_ _f9\"> </span>6 29 <span class=\"_ _2c\"/>(22) <span class=\"_ _2c\"/>11 <span class=\"_ _3\"/>91 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0026168823px; bottom:135.25766px;\">Credit/(charge) to Group income st<span class=\"_ _0\"/>atement (Note 7) <span class=\"_ _1c\"> </span><span class=\"ffac ls1b7 ws0\">8 <span class=\"_ _64\"> </span><span class=\"ls1ca\">(8)<span class=\"_ _0\"/> <span class=\"_ _64\"> </span></span>6 <span class=\"_ _64\"> </span><span class=\"ls1ca\">(5) <span class=\"_ _135\"> </span></span>22 <span class=\"_ _5d\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _135\"> </span></span>22 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0026168823px; bottom:120.98367px;\">Charge to other comprehensi<span class=\"_ _0\"/>ve income and equity <span class=\"_ _26\"> </span><span class=\"ffac ls1ca ws0\">(6) <span class=\"_ _c5\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _64\"> </span></span>(1) <span class=\"_ _5c\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _64\"> </span></span>(7) </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:106.71008px;\">Foreign currency translati<span class=\"_ _0\"/>on </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:311.98312px; bottom:106.709656px;\">\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _1c0\"> </span>\u2013 <span class=\"_ _64\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span>(1) </span></div><div class=\"c w42 hb9\" style=\"left:0.0026168823px; bottom:89.78328px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls201 ws20e\" style=\"left:7.633362px; bottom:92.04567px;\">t 31 December 2022 <span class=\"_ _101\"> </span><span class=\"ls1b7 ws0\">51 <span class=\"_ _72\"> </span>10 <span class=\"_ _6e\"> </span>12 <span class=\"_ _6e\"> </span>23 <span class=\"_ _1c0\"> </span><span class=\"ls2\">\u2013<span class=\"fc1a\"> <span class=\"_ _79\"> </span></span></span>9 <span class=\"_ _132\"> </span>105 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:72.07767px;\">Deferred tax balances after offset, as prese<span class=\"_ _0\"/>nted in the Group balance sheet, are as follows: </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.7074px; bottom:55.6978px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:585.4285px; bottom:46.571793px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:55.6978px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:46.571793px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0026168823px; bottom:30.971802px;\">Deferred tax assets<span class=\"_ _0\"/> <span class=\"_ _249\"> </span><span class=\"ffac ls1b7 ws0\">105 <span class=\"_ _68\"> </span><span class=\"ffad\">128 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:0.0026168823px; bottom:16.61966px;\">Deferred tax liabilities <span class=\"_ _263\"> </span><span class=\"ffac ls2 ws0\">\u2013<span class=\"fc1a\"> <span class=\"_ _c5\"> </span></span><span class=\"ffad ls1c0\">(37)<span class=\"_ _0\"/> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.7074px; bottom:2.033661px;\">105 <span class=\"_ _1c0\"> </span><span class=\"ffad\">91<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls20f ws222\" style=\"left:0.0066986084px; bottom:449.83813px;\">19. Deferred tax <span class=\"ffad ls241 ws0\">continued<span class=\"ffac ls2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:431.11816px;\">Deferred tax assets arise in relation to c<span class=\"_ _0\"/>urrent year deferred co<span class=\"ls2 ws1c7\">mpensation charges whi<span class=\"_ _0\"/>ch are not deductible for tax purposes u</span>ntil future pe<span class=\"_ _0\"/>riods.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0066986084px; bottom:418.0926px;\">Tax allowances over depre<span class=\"_ _0\"/>ciation relate to deferre<span class=\"_ _0\"/>d tax on depr<span class=\"ls1b7 ws1d3\">eciation charged on qua<span class=\"_ _0\"/>lifying l<span class=\"ls1c8 ws1d4\">easehold improvements and equipm<span class=\"ls20b ws1f8\">ent and ROU<span class=\"_ _3\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:405.06696px;\">lease assets.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:386.89276px;\">The gross amount of UK non-tradi<span class=\"_ _0\"/>ng losses for which a deferred tax asset has <span class=\"_ _0\"/>not been recognised is $25 million (2021: $25 million). Thes<span class=\"_ _0\"/>e losses<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0066986084px; bottom:373.8672px;\">are not subject to an expi<span class=\"_ _0\"/><span class=\"ls1be ws1cc\">ration period. The gross amount of<span class=\"ls1b7 ws1d3\"> other future taxa<span class=\"_ _0\"/>ble income dedu<span class=\"ls1df ws1e8\">ctions for which a deferre<span class=\"_ _0\"/>d tax as<span class=\"ls1ca ws250\">set has not been<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b7 ws1d3\"><span class=\"ls1df ws1e8\"><span class=\"ls1ca ws250\"> </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:360.91937px;\">recognised is $12 million (2021: $62 million). These deduc<span class=\"_ _0\"/>tions expire in 2024.<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hc1 ffb2 fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0066986084px; bottom:342.66736px;\">US deferred tax assets<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws1d6\" style=\"left:0.0066986084px; bottom:329.7196px;\">We have recognised accum<span class=\"_ _0\"/>ulated deferred tax assets in the <span class=\"_ _0\"/>US <span class=\"ls1bf ws1f9\">of $64 million (2021: $74 million) that will be available to offse<span class=\"ls1cf ws1da\">t futur<span class=\"_ _0\"/>e taxable profits.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls1cf ws1da\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ba ws1c9\" style=\"left:0.0066986084px; bottom:316.69397px;\">As the result of a decrease in forecast future taxab<span class=\"_ _3\"/>le profit<span class=\"ls200 ws20b\">s in the US, we derecogn<span class=\"_ _3\"/>ised $7 million of the available deferred <span class=\"ls202 ws211\">tax assets in relation to<span class=\"_ _30c\"> </span></span></span><span class=\"ls200 ws20b\"><span class=\"ls202 ws211\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:303.6684px;\">state and city tax losses in 2022 (2021: recog<span class=\"_ _0\"/>nised $2 million)<span class=\"ls2 ws1c7\">. At 31 December 2022, $18 million of the available US de<span class=\"_ _0\"/>ferred <span class=\"ls1c8 ws1d4\">tax assets (2021:<span class=\"_ _30c\"> </span></span></span><span class=\"ls2 ws1c7\"><span class=\"ls1c8 ws1d4\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:290.72058px;\">$11 million) relating to state and city tax losses rem<span class=\"_ _0\"/>ain unrecogn<span class=\"ls1bb ws1ca\">ised. We do not expect to realise sufficie<span class=\"_ _0\"/>nt future taxable p<span class=\"ls1c8 ws1d4\">rofits against which<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1c8 ws1d4\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:277.695px;\">these losses can be offset before <span class=\"_ _0\"/>the majority expire in 2035. We do not currently expect to pay <span class=\"_ _0\"/>federal tax on any profits we <span class=\"ls1c8 ws1d4\">may earn in the<span class=\"_ _30c\"> </span></span><span class=\"ls1c8 ws1d4\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0066986084px; bottom:264.66943px;\">US until 2024.<span class=\"fc3 ls2 ws0\"> </span></div><div class=\"t m0 h44 ffaf fse fc2 sc0 ls265 ws2ca\" style=\"left:0.0066986084px; bottom:238.45819px;\">US net deferred tax asset<span class=\"_ _0\"/>s<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:248.2862px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:239.16016px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:248.2862px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:239.16016px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls266 ws0\" style=\"left:0.0066986084px; bottom:223.48218px;\">Recognised<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _264\"> </span><span class=\"ffac\"> <span class=\"_ _fd\"> </span><span class=\"ffad\"> </span></span></span></div><div class=\"c w43 hb5\" style=\"left:0.0066986084px; bottom:207.0238px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc1a sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc1a sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:209.20819px;\">t beginning of the year <span class=\"_ _265\"> </span><span class=\"ffac ls1b7 ws0\">74 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">81<span class=\"fc3 ls2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:194.93457px;\">(Charge)/credit to Group income s<span class=\"_ _0\"/>tatement:<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls2 ws1c7\" style=\"left:6.506569px; bottom:180.58173px;\">(Derecognition)/recognition of available tax <span class=\"_ _0\"/>assets (Note 7)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:180.58215px;\">(7) <span class=\"_ _5a\"> </span><span class=\"ffad fc2 ls1b7\">2<span class=\"_ _30c\"> </span></span><span class=\"ffad fc2 ls1b7\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:166.3086px;\">Other movements: consump<span class=\"_ _0\"/>tion<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:166.30817px;\">\u2013 <span class=\"_ _c5\"> </span><span class=\"ffad fc2 ls1c0\">(12)<span class=\"_ _30c\"> </span></span><span class=\"ffad fc2 ls1c0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1f0 ws22f\" style=\"left:0.0066986084px; bottom:152.0346px;\">(Charge)/credit to<span class=\"_ _0\"/> equity<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1ca ws0\" style=\"left:588.13477px; bottom:152.03418px;\">(3) <span class=\"_ _5a\"> </span><span class=\"ffad fc2 ls1b7\">5<span class=\"_ _30c\"> </span></span><span class=\"ffad fc2 ls1b7\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls202 ws211\" style=\"left:0.0066986084px; bottom:137.68176px;\">Other balance sheet moveme<span class=\"_ _0\"/>nts<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:137.68219px;\">\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1bd\">(2)<span class=\"_ _30c\"> </span></span><span class=\"ffad fc2 ls1bd\"> </span></div><div class=\"c w3a hb9\" style=\"left:0.0066986084px; bottom:120.8338px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc1a sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls202 ws211\" style=\"left:6.506569px; bottom:123.09619px;\">t end of the year <span class=\"_ _1ef\"> </span><span class=\"ls1b7 ws0\">64 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">74<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws0\"><span class=\"ffad fc2\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c5 ws0\" style=\"left:0.0066986084px; bottom:93.84619px;\">Unrecognised<span class=\"_ _0\"/><span class=\"ffaf ls2\"> <span class=\"_ _21b\"> </span><span class=\"ffac fc13\"> <span class=\"_ _1a5\"> </span><span class=\"ffad fc2\"> </span></span></span></div><div class=\"c w35 hb5\" style=\"left:0.0066986084px; bottom:77.38776px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc1a sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc1a sc0 ls1bd ws1f8\" style=\"left:6.506569px; bottom:79.57214px;\">t beginning of the year <span class=\"_ _265\"> </span><span class=\"ffac ls1b7 ws0\">11 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">14<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad fc2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1c8 ws1d4\" style=\"left:0.0066986084px; bottom:65.21973px;\">Charge/(credit) to Group income s<span class=\"_ _0\"/>tatement:<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc1a sc0 ls1c9 ws1d5\" style=\"left:6.506569px; bottom:50.946594px;\">Derecognition/(recognition) of<span class=\"_ _3\"/> available tax assets (Note 7)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1b7 ws0\" style=\"left:591.9696px; bottom:50.946167px;\">7 <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1bd\">(2)<span class=\"_ _30c\"> </span></span><span class=\"ffad fc2 ls1bd\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls203 ws231\" style=\"left:0.0066986084px; bottom:36.672607px;\">Other movements<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc1a sc0 ls1c7 ws0\" style=\"left:591.9696px; bottom:36.67218px;\">\u2013 <span class=\"_ _d5\"> </span><span class=\"ffad fc2 ls1bd\">(1)<span class=\"_ _30c\"> </span></span><span class=\"ffad fc2 ls1bd\"> </span></div><div class=\"c w3a hb9\" style=\"left:0.0066986084px; bottom:19.745789px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls202 ws211\" style=\"left:6.506569px; bottom:22.008179px;\">t end of the year <span class=\"_ _1ef\"> </span><span class=\"fc1a ls1b7 ws0\">18 <span class=\"_ _79\"> </span><span class=\"ffad fc2\">11<span class=\"_ _30c\"> </span></span></span><span class=\"fc1a ls1b7 ws0\"><span class=\"ffad fc2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:2.0401611px;\">The gross amount of US losses for which a <span class=\"_ _0\"/>deferred tax asset has not been recog<span class=\"_ _0\"/>nised is $258 million (2021: $158 million).<span class=\"_ _30c\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls24d ws24e\" style=\"left:0.0026168823px; bottom:114.69006px;\">20. Provisions </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:87.9361px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:9.475853px; bottom:74.9881px;\">Provisions are recognised when Man Group has a <span class=\"_ _0\"/>present obligation (l<span class=\"ls1b8 ws1ce\">egal or constr<span class=\"_ _0\"/>uctive) as a result of a past event, it is pr<span class=\"_ _0\"/><span class=\"ls1d1 ws1dd\">obable th<span class=\"_ _3\"/>at we will </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:9.475853px; bottom:61.962097px;\">be required to settle the obligation, <span class=\"_ _0\"/>and a reliable estimate can <span class=\"ls1d3 ws1df\">be made of the amount of the obligation<span class=\"_ _3\"/>. All provisions are c<span class=\"ls1bc ws1cb\">urrent given we do </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:9.475853px; bottom:48.936096px;\">not have the unc<span class=\"_ _0\"/>onditional right to defer set<span class=\"_ _0\"/>tlement.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"fc3 ls2\"> </span>A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _224\"> </span><span class=\"ffac ls1b7 ws0\">14 <span class=\"_ _235\"> </span><span class=\"ffad ls2\">9<span class=\"fc3\"> </span></span></span>Charge to Group income statement <span class=\"_ _266\"> </span><span class=\"ffac ws0\">1 <span class=\"_ _93\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span></span>Utilised \u2013 <span class=\"_ _12\"> </span><span class=\"ffad ls1bd\">(1)<span class=\"_ _30c\"> </span></span>Foreign currency translati<span class=\"_ _0\"/>on<span class=\"_ _30c\"> </span>(1) <span class=\"_ _b8\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _267\"> </span><span class=\"ls1b7 ws0\">14 <span class=\"_ _b2\"> </span><span class=\"ffad\">14<span class=\"fc3 ls2\"> </span></span></span>Provisions relate to ongoing claims <span class=\"ls1e3 ws237\">and leasehol<span class=\"_ _0\"/>d property dilapida<span class=\"_ _0\"/>tions.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls223 ws24e\" style=\"left:0.0026168823px; bottom:137.98242px;\">21. Investments in associates </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:111.22839px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:9.475853px; bottom:98.280396px;\">Associates are enti<span class=\"_ _0\"/>ties in which Man Group hol<span class=\"_ _0\"/>ds an interest and over whi<span class=\"_ _0\"/>ch we have significant in<span class=\"_ _0\"/>fluence but not control<span class=\"_ _0\"/>. In a<span class=\"ls1be ws0\">ssessing </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:9.475853px; bottom:85.254395px;\">significant influence, we consid<span class=\"ls1ba ws1c9\">er our power to participate in the financial an<span class=\"ls2 ws1c7\">d operating policy decisions of the investee thr<span class=\"ls1bb ws1ca\">ough its voting </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:9.475853px; bottom:72.22839px;\">or other rights. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:9.475853px; bottom:54.054443px;\">Associates are accounted for <span class=\"_ _0\"/>using the equity<span class=\"ls1be ws1cc\"> method. Under the equi<span class=\"_ _0\"/>ty method, associates are carried at cost plus our s<span class=\"_ _0\"/>hare of<span class=\"ls23a ws29d\"> cumu<span class=\"_ _3\"/>lative </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws297\" style=\"left:9.475853px; bottom:41.028442px;\">post-acquisition movement<span class=\"ls1be ws1cc\">s in undistributed profits<span class=\"_ _0\"/>/losses. Gains and losses on<span class=\"ls1c8 ws1d4\"> transactions between <span class=\"_ _0\"/>Man Group and our associat<span class=\"ls1bb ws1ca\">es are </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1ca\" style=\"left:9.475853px; bottom:28.080444px;\">eliminated to the extent of o<span class=\"_ _0\"/>ur interests <span class=\"ls1c0 ws0\">in these entities. An impairment assessment </span><span class=\"ws1f8\">of <span class=\"_ _0\"/>the carrying value of associates is pe<span class=\"ls1d0 ws1db\">rformed a<span class=\"_ _0\"/>nnually </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:9.475853px; bottom:15.054443px;\">or whenever events or changes in circumst<span class=\"ls2 ws1c7\">ances indi<span class=\"_ _0\"/>cate that the carrying amount may not be rec<span class=\"_ _0\"/>overable, with any impairment re<span class=\"ls1be ws0\">cognised </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:9.475853px; bottom:2.0284424px;\">in the Group income statement. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "21. Investments in associates Accounting policy Associates are enti<span class=\"_ _0\"/>ties in which Man Group hol<span class=\"_ _0\"/>ds an interest and over whi<span class=\"_ _0\"/>ch we have significant in<span class=\"_ _0\"/>fluence but not control<span class=\"_ _0\"/>. In a<span class=\"ls1be ws0\">ssessing </span>significant influence, we consid<span class=\"ls1ba ws1c9\">er our power to participate in the financial an<span class=\"ls2 ws1c7\">d operating policy decisions of the investee thr<span class=\"ls1bb ws1ca\">ough its voting </span></span></span>or other rights. Associates are accounted for <span class=\"_ _0\"/>using the equity<span class=\"ls1be ws1cc\"> method. Under the equi<span class=\"_ _0\"/>ty method, associates are carried at cost plus our s<span class=\"_ _0\"/>hare of<span class=\"ls23a ws29d\"> cumu<span class=\"_ _3\"/>lative </span></span>post-acquisition movement<span class=\"ls1be ws1cc\">s in undistributed profits<span class=\"_ _0\"/>/losses. Gains and losses on<span class=\"ls1c8 ws1d4\"> transactions between <span class=\"_ _0\"/>Man Group and our associat<span class=\"ls1bb ws1ca\">es are </span></span></span>eliminated to the extent of o<span class=\"_ _0\"/>ur interests <span class=\"ls1c0 ws0\">in these entities. An impairment assessment </span><span class=\"ws1f8\">of <span class=\"_ _0\"/>the carrying value of associates is pe<span class=\"ls1d0 ws1db\">rformed a<span class=\"_ _0\"/>nnually </span></span>or whenever events or changes in circumst<span class=\"ls2 ws1c7\">ances indi<span class=\"_ _0\"/>cate that the carrying amount may not be rec<span class=\"_ _0\"/>overable, with any impairment re<span class=\"ls1be ws0\">cognised </span></span>in the Group income statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "<div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:577.2995px; bottom:102.96478px;\">2022<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:583.5564px; bottom:93.838806px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h44 ffaf fse fc2 sc0 ls129 ws0\" style=\"left:641.8905px; bottom:102.96478px;\">2021<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h44 ffaf fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:93.838806px;\">$m<span class=\"_ _30c\"> </span> </div><div class=\"c w35 hb5\" style=\"left:0.0026168823px; bottom:75.97638px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:7.633362px; bottom:78.16077px;\">t beginning of the year <span class=\"_ _268\"> </span><span class=\"ffac ls1b7 ws0\">18 <span class=\"_ _21\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c7\"> </span></span></div><div class=\"c w44 hb5\" style=\"left:0.0026168823px; bottom:61.702393px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws0\" style=\"left:7.633362px; bottom:63.88678px;\">cquisitions/contributions <span class=\"_ _197\"> </span><span class=\"ffac\">1 <span class=\"_ _e5\"> </span></span>20<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:49.61322px;\">Share of post-tax loss  </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1ca ws0\" style=\"left:586.94586px; bottom:49.612793px;\">(5) <span class=\"_ _e5\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1bd\"> </span></div><div class=\"c w3a hb9\" style=\"left:0.0026168823px; bottom:32.6864px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls202 ws211\" style=\"left:7.633362px; bottom:34.94879px;\">t end of the year <span class=\"_ _267\"> </span><span class=\"ls1b7 ws0\">14 <span class=\"_ _b2\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws0\"><span class=\"ffad\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:14.980804px;\">In 2021, we acquired a 23% interest in Hu<span class=\"ls1bd ws1f8\">b Te<span class=\"_ _0\"/>chnology Partners Ltd (HUB) for cash <span class=\"ls1c0 ws0\">of $19 million and $<span class=\"_ _0\"/>1 million in contribution<span class=\"ls1be ws1cc\"> of other assets.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c0 ws0\"><span class=\"ls1be ws1cc\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:2.0329895px;\">We do not consider HUB\u2019s ongoing losses to be a<span class=\"_ _0\"/>n indicator of<span class=\"ls1b7 ws1d3\"> impairment as its business rema<span class=\"ls1c0 ws0\">ins i<span class=\"_ _0\"/>n the development phase<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1c0 ws0\">.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1c0 ws0\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "2022<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> 2021<span class=\"_ _30c\"> </span> $m<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _268\"> </span><span class=\"ffac ls1b7 ws0\">18 <span class=\"_ _21\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad ls1c7\"> </span></span>A<span class=\"_ _30c\"> </span>cquisitions/contributions <span class=\"_ _197\"> </span><span class=\"ffac\">1 <span class=\"_ _e5\"> </span></span>20<span class=\"_ _30c\"> </span> Share of post-tax loss  (5) <span class=\"_ _e5\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1bd\"> </span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _267\"> </span><span class=\"ls1b7 ws0\">14 <span class=\"_ _b2\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws0\"><span class=\"ffad\"> </span></span>In 2021, we acquired a 23% interest in Hu<span class=\"ls1bd ws1f8\">b Te<span class=\"_ _0\"/>chnology Partners Ltd (HUB) for cash <span class=\"ls1c0 ws0\">of $19 million and $<span class=\"_ _0\"/>1 million in contribution<span class=\"ls1be ws1cc\"> of other assets.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bd ws1f8\"><span class=\"ls1c0 ws0\"><span class=\"ls1be ws1cc\"> </span></span></span>We do not consider HUB\u2019s ongoing losses to be a<span class=\"_ _0\"/>n indicator of<span class=\"ls1b7 ws1d3\"> impairment as its business rema<span class=\"ls1c0 ws0\">ins i<span class=\"_ _0\"/>n the development phase<span class=\"_ _30c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _268\"> </span><span class=\"ffac ls1b7 ws0\">18 <span class=\"_ _21\"> </span><span class=\"ffad ls1c7\">\u2013<span class=\"_ _30c\"> </span></span></span>A<span class=\"_ _30c\"> </span>cquisitions/contributions <span class=\"_ _197\"> </span><span class=\"ffac\">1 <span class=\"_ _e5\"> </span></span>20<span class=\"_ _30c\"> </span>Share of post-tax loss (5) <span class=\"_ _e5\"> </span><span class=\"ffad ls1bd\">(2)<span class=\"_ _30c\"> </span></span>A<span class=\"_ _30c\"> </span>t end of the year <span class=\"_ _267\"> </span><span class=\"ls1b7 ws0\">14 <span class=\"_ _b2\"> </span><span class=\"ffad\">18<span class=\"_ _30c\"> </span></span></span>In 2021, we acquired a 23% interest in Hu<span class=\"ls1bd ws1f8\">b Te<span class=\"_ _0\"/>chnology Partners Ltd (HUB) for cash <span class=\"ls1c0 ws0\">of $19 million and $<span class=\"_ _0\"/>1 million in contribution<span class=\"ls1be ws1cc\"> of other assets.<span class=\"_ _30c\"> </span></span></span></span>We do not consider HUB\u2019s ongoing losses to be a<span class=\"_ _0\"/>n indicator of<span class=\"ls1b7 ws1d3\"> impairment as its business rema<span class=\"ls1c0 ws0\">ins i<span class=\"_ _0\"/>n the development phase<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1c0 ws0\">.<span class=\"_ _30c\"> </span></span></span>Our interest in and exposure to unconsolid<span class=\"ls2 ws1c7\">ated str<span class=\"_ _0\"/>uctured entities is as follows:  </span>2022 Total  AUM  ($bn) Less infrastructure mandates and  consolidated fund entities<span class=\"_ _30c\"> </span>1<span class=\"_ _30c\"> </span>($bn)  Total AUM unconsolidated<span class=\"_ _0\"/> structured entities ($bn) Number  of funds Net  management fee margin<span class=\"_ _30c\"> </span>2<span class=\"_ _30c\"> </span>(%) Fair value of investment  held  ($m) Fee  receivables  and accrued income  ($m) Maximum exposure  to loss  ($m) A<span class=\"_ _30c\"> </span>lternative <span class=\"_ _289\"> </span><span class=\"ls2\"> <span class=\"_ _7e\"> </span> <span class=\"_ _27\"> </span> <span class=\"_ _fd\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _fd\"> </span> <span class=\"_ _17b\"> </span> </span>A<span class=\"_ _30c\"> </span>bsolute return <span class=\"_ _11b\"> </span><span class=\"ffac ls1b7 ws0\">46.0 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.3) <span class=\"_ _18e\"> </span></span>45.7 <span class=\"_ _6e\"> </span>107 <span class=\"_ _135\"> </span>1.12 <span class=\"_ _72\"> </span>108 <span class=\"_ _72\"> </span>284 <span class=\"_ _72\"> </span>392 </span>Total return <span class=\"_ _142\"> </span><span class=\"ffac ls1b7 ws0\">28.8 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>28.6 <span class=\"_ _f1\"> </span>80 <span class=\"_ _135\"> </span>0.63 <span class=\"_ _72\"> </span>168 <span class=\"_ _f1\"> </span>40 <span class=\"_ _72\"> </span>208 </span>Multi-manager solution<span class=\"_ _3\"/>s <span class=\"_ _5a\"> </span><span class=\"ffac ls1b7 ws0\">20.2 <span class=\"_ _18e\"> </span><span class=\"ls1c2\">(12.5) <span class=\"_ _18\"> </span></span>7.7 <span class=\"_ _f1\"> </span>54 <span class=\"_ _135\"> </span>0.20 <span class=\"_ _b8\"> </span>3 <span class=\"_ _f1\"> </span>14 <span class=\"_ _f1\"> </span>17 </span>Long-only <span class=\"_ _8a\"> </span><span class=\"ls2\"> <span class=\"_ _d8\"> </span> <span class=\"_ _d7\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _fd\"> </span> </span>Systematic <span class=\"_ _28a\"> </span><span class=\"ffac ls1b7\">31.6 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>31.4 <span class=\"_ _f1\"> </span>73 <span class=\"_ _135\"> </span>0.25 <span class=\"_ _b8\"> </span>5 <span class=\"_ _f1\"> </span>31 <span class=\"_ _f1\"> </span>36 </span>Discretionary  <span class=\"_ _28b\"> </span><span class=\"ffac ls1b7 ws0\">16.7 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>16.5 <span class=\"_ _f1\"> </span>61 <span class=\"_ _135\"> </span>0.57 <span class=\"_ _f1\"> </span>19 <span class=\"_ _f1\"> </span>21 <span class=\"_ _f1\"> </span>40 </span>Total  <span class=\"_ _75\"> </span><span class=\"ls1b7 ws0\">143.3 <span class=\"_ _18e\"> </span><span class=\"ls1c2\">(13.4) <span class=\"_ _10\"> </span></span>129.9 <span class=\"_ _72\"> </span>375 <span class=\"_ _17b\"> </span><span class=\"ls2\"> <span class=\"_ _6e\"> </span></span>303 <span class=\"_ _3e\"> </span>390 <span class=\"_ _6e\"> </span>693 </span>2021 Total  AUM  ($bn) Less infrastructure mandates and consolidated fund entities<span class=\"_ _30c\"> </span>1 ($bn)  Total AUM unconsolidated<span class=\"_ _3\"/> structured entities ($bn) Number  of funds Net management fee margin<span class=\"_ _30c\"> </span>2  (%) Fair value of investment  held  ($m) Fee  receivables  and accrued income  ($m) Maximum exposure  to loss  ($m) A<span class=\"_ _30c\"> </span>lternative <span class=\"_ _28c\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _f3\"> </span><span class=\"_ _302\"/> <span class=\"_ _28d\"> </span><span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> </span>A<span class=\"_ _30c\"> </span>bsolute return <span class=\"_ _10f\"> </span>41.2 <span class=\"_ _dd\"> </span>(0.2) <span class=\"_ _235\"> </span>41.0 <span class=\"_ _f1\"> </span>97 <span class=\"_ _135\"> </span>1.19 <span class=\"_ _72\"> </span>121 <span class=\"_ _72\"> </span>235 <span class=\"_ _72\"> </span>356 Total return <span class=\"_ _83\"> </span>35.4 <span class=\"_ _fe\"> </span>(0.1) <span class=\"_ _21\"> </span>35.3 <span class=\"_ _f1\"> </span>70 <span class=\"_ _5f\"> </span>0.62 <span class=\"_ _6e\"> </span>222 <span class=\"_ _42\"> </span>39 <span class=\"_ _72\"> </span>261 Multi-manager solutions <span class=\"_ _1f8\"> </span>15.0 <span class=\"_ _dd\"> </span>(8.9) <span class=\"_ _dd\"> </span>6.1 <span class=\"_ _42\"> </span>53 <span class=\"_ _135\"> </span>0.22 <span class=\"_ _b8\"> </span>2 <span class=\"_ _42\"> </span>20 <span class=\"_ _79\"> </span>22 Long-only <span class=\"_ _f7\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _303\"/> <span class=\"_ _261\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> </span>Systematic 36.1 <span class=\"_ _28f\"/>(0.1) <span class=\"_ _290\"/>36.0 <span class=\"_ _291\"/>67 <span class=\"_ _292\"/>0.27 <span class=\"_ _293\"/>8 <span class=\"_ _291\"/>58 <span class=\"_ _291\"/>66 Discretionary  <span class=\"_ _1dd\"> </span>20.9 <span class=\"_ _fe\"> </span>(0.2) <span class=\"_ _21\"> </span>20.7 <span class=\"_ _42\"> </span>58 <span class=\"_ _135\"> </span>0.58 <span class=\"_ _f1\"> </span>67 <span class=\"_ _42\"> </span>18 <span class=\"_ _f1\"> </span>85 Total  <span class=\"_ _289\"> </span><span class=\"ffad ls1b7 ws31c\">148.6 (9.5) <span class=\"_ _252\"/>139.1 <span class=\"_ _294\"/>345 <span class=\"_ _2a\"/> <span class=\"_ _294\"/>420 <span class=\"_ _294\"/>370 <span class=\"_ _294\"/>790 </span>Notes: 1   For infrastructure m<span class=\"_ _3\"/>andates where we do not<span class=\"_ _3\"/> act as investme<span class=\"_ _3\"/>nt manager or adv<span class=\"_ _3\"/>iser, our role <span class=\"_ _3\"/>in directing inve<span class=\"_ _3\"/>stment activitie<span class=\"ls218 ws31d\">s is diminished and therefore<span class=\"ls128 ws246\"> these are<span class=\"_ _3\"/> not considered </span></span>structured entities. 2   Net management fee margins are the categoric<span class=\"_ _3\"/>al weighted averag<span class=\"ls26a ws31e\">e. Performance fees<span class=\"_ _3\"/> can only be earned after a high-water mark<span class=\"_ _3\"/><span class=\"ws25b\"> is achieved. For performance-fee<span class=\"_ _3\"/>-eligible funds, </span></span>performance fees are within <span class=\"_ _3\"/>the range of 10% t<span class=\"_ _3\"/>o 20%. <div class=\"t m0 hbd ffac fs31 fc2 sc0 ls24d ws0\" style=\"left:0.0066986084px; bottom:850.4319px;\">31. <span class=\"ffae ls2\">G</span><span class=\"ls215 ws232\">roup investments<span class=\"_ _30c\"> </span></span><span class=\"ls215 ws232\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.0066986084px; bottom:831.7119px;\">Details of the Company\u2019s subsidiaries are p<span class=\"_ _3\"/>rovided below. The lis<span class=\"ls202 ws24f\">t excludes consolidated structur<span class=\"ls1c5 ws1d1\">ed e<span class=\"_ _0\"/>ntities on the basis that,<span class=\"ls1bb ws1ca\"> <span class=\"_ _0\"/>although these are<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls202 ws24f\"><span class=\"ls1c5 ws1d1\"><span class=\"ls1bb ws1ca\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:818.68634px;\">consolidated for the purposes o<span class=\"_ _0\"/>f IFRS, they<span class=\"ls1f0 ws22f\"> are not within the legal<span class=\"_ _0\"/> ownership of Man <span class=\"ls1bb ws1ca\">Group. T<span class=\"_ _0\"/>he country of operation is the sa<span class=\"ls1e9 ws297\">me as the country of<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1f0 ws22f\"><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws297\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0066986084px; bottom:805.6607px;\">incorporation and the year end is 3<span class=\"_ _0\"/>1 December, unless otherwise stated. T<span class=\"_ _0\"/>he effective <span class=\"ls1b8 ws1ce\">Group interest represents both <span class=\"_ _0\"/>the percen<span class=\"ls1d0 ws1db\">tage held and<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls1d0 ws1db\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:792.71295px;\">voting rights of ordinary <span class=\"ls1bb ws1ca\">shares or common stock (or <span class=\"_ _0\"/>the local equivalent thereof), unless otherwise s<span class=\"_ _0\"/>tated.<span class=\"_ _30c\"> </span></span><span class=\"ls1bb ws1ca\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:774.46094px;\">Parent company<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls297 ws31f\" style=\"left:0.0066986084px; bottom:754.17993px;\">Company name <span class=\"_ _81\"> </span>Regi<span class=\"ls1f5 ws200\">stered address <span class=\"_ _295\"> </span><span class=\"ls2 ws0\"> </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws26f\" style=\"left:623.5396px; bottom:763.3059px;\">Country of<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws0\" style=\"left:615.30115px; bottom:754.1019px;\">incorporation<span class=\"_ _3\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.0066986084px; bottom:738.5019px;\">Man Group plc <span class=\"_ _85\"> </span>22 Grenville Street, St<span class=\"_ _3\"/> Helier, Jersey, JE4 8PX <span class=\"_ _296\"> </span> <span class=\"_ _134\"> </span>Jersey<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1cf ws0\" style=\"left:0.0066986084px; bottom:710.1099px;\">Subsidiaries<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls297 ws31f\" style=\"left:0.0066986084px; bottom:689.8299px;\">Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address<span class=\"_ _30c\"> </span></span><span class=\"ls1f5 ws200\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls24a ws302\" style=\"left:506.34827px; bottom:698.95593px;\">Direct or  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls21f ws0\" style=\"left:510.0127px; bottom:689.7519px;\">indirect<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws26f\" style=\"left:564.13153px; bottom:698.95593px;\">Country of<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws0\" style=\"left:554.88196px; bottom:689.7519px;\">incorporation<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls234 ws26b\" style=\"left:608.1731px; bottom:698.95593px;\">Effective Group </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls58 ws2fb\" style=\"left:623.5396px; bottom:689.7519px;\"> interest %<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:0.0066986084px; bottom:674.1519px;\">Man Group Treasury Limited <span class=\"_ _27\"> </span>22 Grenville Street, St Helier, Jersey, JE4 8PX <span class=\"_ _60\"> </span>Direct <span class=\"_ _bc\"> </span>Jersey <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"c w4f hb5\" style=\"left:0.0066986084px; bottom:657.69354px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:6.506569px; bottom:659.8779px;\">alto Invest Cayman Limited <span class=\"_ _166\"> </span>PO Box MP<span class=\"ls1c0 ws0\">10085, 3rd Floor Zephyr House, 122 Mary<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:217.13452px; bottom:648.1781px;\">Street, George Town, Grand Cayman, K<span class=\"_ _0\"/>Y1-1001<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c1 ws320\" style=\"left:503.14075px; bottom:659.8779px;\">Indirect Cayman <span class=\"_ _11c\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"c w50 hb5\" style=\"left:0.0066986084px; bottom:631.64154px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:6.506569px; bottom:633.8259px;\">HL Partners LLP<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls299 ws0\" style=\"left:80.80131px; bottom:637.1019px;\">1,2</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:88.70557px; bottom:633.8259px;\"> <span class=\"_ _1d\"> </span>Riverbank House, 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0066986084px; bottom:619.5523px;\">FA Sub 2 Limited <span class=\"_ _f7\"> </span>Ritter House, Wickhams C<span class=\"_ _0\"/>ay II, Road Town,  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:217.13452px; bottom:607.85254px;\">Tortola, VG1110<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c1 ws321\" style=\"left:503.14075px; bottom:619.5523px;\">Indirect BVI <span class=\"_ _23c\"/>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0066986084px; bottom:593.5779px;\">FA Sub 3 Limited <span class=\"_ _f7\"> </span>Ritter House, Wickhams C<span class=\"_ _0\"/>ay II, Road Town,  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:217.13452px; bottom:581.8781px;\">Tortola, VG1110<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c1 ws321\" style=\"left:503.14075px; bottom:593.5779px;\">Indirect BVI <span class=\"_ _23c\"/>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:567.5257px;\">Financial Risk Management Limite<span class=\"_ _0\"/>d <span class=\"_ _f1\"> </span>Riverbank House,<span class=\"ls1be ws1cc\"> 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:553.2521px;\">FRM Holdings Limited <span class=\"_ _14\"> </span>Gasp\u00e9 House, 66-72 Esplan<span class=\"ls1b7 ws1d3\">ade, S<span class=\"_ _0\"/>t Helier, JE2 3QT <span class=\"_ _12e\"> </span>Indirect <span class=\"_ _bc\"> </span>Jersey<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:538.9785px;\">FRM Investment Management Lim<span class=\"_ _0\"/>ited <span class=\"_ _9b\"> </span>PO Box <span class=\"ls1c0 ws0\">186, Royal Chambers<span class=\"_ _0\"/>, St. Julian\u2019s Avenue, St<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:217.13452px; bottom:527.2787px;\">Peter Port, GY1 4HP, Guernsey<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws322\" style=\"left:503.14075px; bottom:538.9785px;\">Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0066986084px; bottom:512.9263px;\">FRM Investment <span class=\"_ _0\"/>Management (USA) LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:183.37274px; bottom:516.2019px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:187.1625px; bottom:512.9259px;\"> <span class=\"_ _bb\"> </span>4001 Ke<span class=\"_ _0\"/>nnett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e0 ws1e9\" style=\"left:0.0066986084px; bottom:498.65234px;\">GLG Capital Management LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:138.5559px; bottom:501.92792px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:141.88065px; bottom:498.65192px;\"> <span class=\"_ _298\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls201 ws20e\" style=\"left:0.0066986084px; bottom:484.37836px;\">GLG Holdings Limited <span class=\"_ _14\"> </span>Wickhams Cay, PO Box 662, Road Town, Tortola<span class=\"_ _0\"/> <span class=\"_ _e1\"> </span>Indirect <span class=\"_ _5d\"> </span>BVI <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls26e ws2e4\" style=\"left:0.0066986084px; bottom:470.02588px;\">GLG LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:42.19664px; bottom:473.30194px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:46.069603px; bottom:470.02594px;\"> <span class=\"_ _299\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:455.75232px;\">GLG Partners Hong Kong Limited <span class=\"_ _18e\"> </span>Unit <span class=\"ls1bd ws1f8\">2206-2207, <span class=\"_ _0\"/>22/F Man Yee Building, No. 68 Des<span class=\"_ _30c\"> </span></span><span class=\"ls1bd ws1f8\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:217.13452px; bottom:444.05255px;\">Voeux Road, Central<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws323\" style=\"left:503.14075px; bottom:455.75232px;\">Indirect Hong <span class=\"_ _2d\"/>Kong <span class=\"_ _a4\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:0.0066986084px; bottom:429.7779px;\">GLG Partners Limited <span class=\"_ _2e\"> </span>Riverban<span class=\"ls1c0 ws0\">k House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c6 ws1ef\" style=\"left:0.0066986084px; bottom:415.42548px;\">GLG Partners LP<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:76.15823px; bottom:418.7019px;\">2</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:80.80131px; bottom:415.4259px;\"> <span class=\"_ _28c\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0066986084px; bottom:401.15234px;\">Man Asset Management (Cayman) Limited <span class=\"_ _160\"> </span>PO Bo<span class=\"ls1e9 ws1f2\">x 309, Ugland House, South Church Stree<span class=\"_ _0\"/>t, </span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:217.13452px; bottom:389.45255px;\">George Town, Grand Cayman, KY1-1104<span class=\"_ _0\"/> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c1 ws320\" style=\"left:503.14075px; bottom:401.15234px;\">Indirect Cayman <span class=\"_ _11c\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:375.17792px;\">Man Asset Management (Ireland) Limited <span class=\"_ _144\"> </span>70 Sir John<span class=\"ls1e8 ws1f1\"> Roge<span class=\"_ _0\"/>rson\u2019s Quay, Dublin<span class=\"ls203 ws231\"> 2 <span class=\"_ _18d\"> </span>Indirect <span class=\"_ _70\"> </span>Ireland <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span></span><span class=\"ls1e8 ws1f1\"><span class=\"ls203 ws231\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0066986084px; bottom:360.82547px;\">Man Australia GP Limited <span class=\"_ _86\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 <span class=\"ls1be ws1cc\">Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0066986084px; bottom:346.55188px;\">Man Australia LP<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:74.73135px; bottom:349.8279px;\">2</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e4 ws21a\" style=\"left:79.02408px; bottom:346.5519px;\"> <span class=\"_ _29a\"> </span>Level 28, Chifley Tower, 2 Chifley Square, Sydney,  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e8 ws1f1\" style=\"left:217.13452px; bottom:334.8521px;\">NSW 2000<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws324\" style=\"left:503.14075px; bottom:346.5519px;\">Indirect Australia <span class=\"_ _160\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0066986084px; bottom:320.57748px;\">Man (Europe) AG<span class=\"_ _30c\"> </span> </div><div class=\"c w51 hb5\" style=\"left:208.82063px; bottom:318.39352px;\"><div class=\"t m0 x0 hb4 y243a ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:217.13452px; bottom:320.57803px;\">ustrasse 56, 9490, Vaduz, Liecht<span class=\"_ _0\"/><span class=\"ls209 ws325\">enstein Indirect <span class=\"_ _29b\"/><span class=\"ls1c8 ws326\">Liechtenstein 100<span class=\"_ _30c\"> </span></span></span><span class=\"ls209 ws325\"><span class=\"ls1c8 ws326\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0066986084px; bottom:306.22562px;\">Man Fund Management (Guernsey)<span class=\"_ _0\"/> Limited <span class=\"_ _f4\"> </span>PO <span class=\"ws1f2\">Box 186, Royal Chambers, St. <span class=\"_ _0\"/>Julian\u2019s Avenue, </span><span class=\"ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:217.13452px; bottom:294.60364px;\">St Peter Port, GY1 4HP, Guernsey<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws322\" style=\"left:503.14075px; bottom:306.22562px;\">Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:0.0066986084px; bottom:280.2512px;\">Man Fund Manag<span class=\"_ _0\"/>ement Netherlands BV <span class=\"_ _9d\"> </span>Beurs <span class=\"_ _0\"/>\u2013 World Trade Center, Beur<span class=\"_ _0\"/>splein 37,  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls203 ws231\" style=\"left:217.13452px; bottom:268.5514px;\">3011 AA, Rotterdam<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws327\" style=\"left:503.14075px; bottom:280.2512px;\">Indirect Netherlands <span class=\"_ _bd\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:254.27676px;\">Man Fund Management UK Limite<span class=\"_ _0\"/>d <span class=\"_ _74\"> </span>Riverbank House,<span class=\"ls1be ws1cc\"> 2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.0066986084px; bottom:239.92435px;\">Man GLG Partner<span class=\"_ _0\"/>s LLP<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls29a ws0\" style=\"left:105.26666px; bottom:243.2019px;\">1,2</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:113.199265px; bottom:239.9259px;\"> <span class=\"_ _15\"> </span>Riverbank House, 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:225.65231px;\">Man Global Private Markets (UK) Li<span class=\"ls1bf ws1f9\">mited <span class=\"_ _a3\"> </span>Riverbank House, 2 Swan Lane<span class=\"ls1be ws1cc\">, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls1be ws1cc\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:211.37875px;\">Man Global Private Markets (USA) Inc.</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:172.14178px; bottom:211.3779px;\"> <span class=\"_ _c7\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _74\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:0.0066986084px; bottom:197.02548px;\">Man Global Private Markets SLP LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:165.5071px; bottom:200.30191px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:169.83688px; bottom:197.02591px;\"> <span class=\"_ _47\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0066986084px; bottom:182.75232px;\">Man Group Holdings Limited<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:127.61093px; bottom:186.02792px;\">4</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:131.93109px; bottom:182.75192px;\"> <span class=\"_ _1d8\"> </span>Riverbank House, 2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:168.47833px;\">Man Group Investments Limited <span class=\"_ _d0\"> </span>Riverbank House, <span class=\"ls1be ws1cc\">2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:154.12589px;\">Man Group Japan Limited <span class=\"_ _11b\"> </span>PO Box 556, 1st Fl<span class=\"ls1bd ws1f8\">oor, Les Echelons Cour<span class=\"_ _0\"/>t, Les Echelons,<span class=\"_ _30c\"> </span></span><span class=\"ls1bd ws1f8\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1f8\" style=\"left:217.13452px; bottom:142.5039px;\">South Esplanade, St Peter Port, G<span class=\"_ _0\"/>Y1 6JB, Guernsey<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws322\" style=\"left:503.14075px; bottom:154.12589px;\">Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0066986084px; bottom:128.15147px;\">Man Group Limited <span class=\"_ _7f\"> </span>Riverbank House, 2 Swan<span class=\"ls2 ws1c7\"> Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls2 ws1c7\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:113.877884px;\">Man Group Operations Limited <span class=\"_ _dc\"> </span>Riverbank House,<span class=\"_ _0\"/> <span class=\"ls1be ws1cc\">2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0066986084px; bottom:99.52547px;\">Man Group Services Limited <span class=\"_ _166\"> </span>Riverbank House, 2 <span class=\"ls1be ws1cc\">Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0066986084px; bottom:85.25188px;\">Man Group UK Limited <span class=\"_ _8e\"> </span>Riverbank House, 2 Sw<span class=\"ls1bb ws1ca\">an Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1bb ws1ca\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:0.0066986084px; bottom:70.97829px;\">Man Investments AG <span class=\"_ _179\"> </span>Huobstrasse 3, 8808 <span class=\"ls1be ws1cc\">Pf\u00e4ffi<span class=\"_ _0\"/>kon SZ <span class=\"_ _f\"> </span>Indirect <span class=\"_ _e8\"> </span>Switzerland <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws256\" style=\"left:0.0066986084px; bottom:56.625854px;\">Man Investments Australia Limited <span class=\"_ _12\"> </span>Level 28, <span class=\"ls1c6 ws1ef\">Chifley Tower, 2 Chifley Squa<span class=\"_ _3\"/>re, Sydney, </span><span class=\"ls1c6 ws1ef\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e8 ws1f1\" style=\"left:217.13452px; bottom:45.00386px;\">NSW 2000<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws324\" style=\"left:503.14075px; bottom:56.625854px;\">Indirect Australia <span class=\"_ _160\"> </span>100<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:30.651443px;\">Man Investments (CH) AG <span class=\"_ _29c\"> </span>Huobstrasse 3, 8808 Pf\u00e4ffi<span class=\"_ _0\"/>kon SZ <span class=\"_ _f\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _e8\"> </span><span class=\"fc2 ls201\">Switzerland</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:0.0066986084px; bottom:16.377853px;\">Man Investments Fina<span class=\"_ _0\"/>nce Limited <span class=\"_ _21\"> </span>Ri<span class=\"_ _0\"/>verbank House, 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0066986084px; bottom:2.0254211px;\">Man Investments Fina<span class=\"_ _0\"/>nce Inc.</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:134.78848px; bottom:2.025917px;\"> <span class=\"_ _260\"> </span>4001 Kennett Pike, Suite 302, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100<span class=\"_ _30c\"> </span></span></span><span class=\"fc3 ls2 ws0\"> </span></div><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls24d ws0\" style=\"left:0.0026168823px; bottom:724.3307px;\">31. <span class=\"ffae ls2\">G</span><span class=\"ls263 ws22e\">roup investments</span><span class=\"fsf ls2\"> </span><span class=\"ffad ls24e\">continued<span class=\"_ _3\"/><span class=\"ffac fsf ls2\"> </span></span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1cf ws0\" style=\"left:0.0026168823px; bottom:705.6107px;\">Subsidiaries<span class=\"fc17 ls2\"> </span><span class=\"ffaf ls1fd\">continued<span class=\"_ _0\"/></span><span class=\"ls2\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls297 ws31f\" style=\"left:0.0026168823px; bottom:685.25275px;\">Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls24a ws302\" style=\"left:506.5705px; bottom:694.3787px;\">Direct or  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls21f ws0\" style=\"left:511.08942px; bottom:685.25275px;\">indirect </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws26f\" style=\"left:564.75006px; bottom:694.3787px;\">Country of </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws0\" style=\"left:555.37585px; bottom:685.25275px;\">incorporation<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls234 ws26b\" style=\"left:607.7516px; bottom:694.3787px;\">Effective Group </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls58 ws2fb\" style=\"left:623.1342px; bottom:685.25275px;\"> interest % </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:669.5747px;\">Man Investments Holdings Inc.<span class=\"ls1bc ws1cb\"> <span class=\"_ _fc\"> </span>4001 Kennett Pike, Suite 302, Wilmingto<span class=\"_ _0\"/>n DE 19807 <span class=\"_ _12c\"> </span>Indirect</span><span class=\"fc3 ls2\"> <span class=\"_ _77\"> </span></span><span class=\"ls1df\">US<span class=\"fc3 ls2\"> <span class=\"_ _6a\"> </span></span><span class=\"ls1b7\">100<span class=\"fc3 ls2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:655.3007px;\">Man Investments Holdings (Jersey) Limited <span class=\"_ _281\"> </span><span class=\"ls1b7 ws1d3\">15 Esplanade, St Helier, JE1 1RB <span class=\"_ _37\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc2 ls1cc\">Jersey</span> <span class=\"_ _6a\"> </span></span><span class=\"ws0\">100<span class=\"fc3 ls2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:641.02716px;\">Man Investments Holdings (Netherlands) B.V.<span class=\"_ _0\"/> <span class=\"_ _28\"> </span><span class=\"ls1b8 ws1ce\">Beurs \u2013 World Tr<span class=\"_ _0\"/>ade Center, Beursplein 37,  </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls203 ws231\" style=\"left:217.19077px; bottom:629.32733px;\">3011 AA, Rotterdam  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws328\" style=\"left:502.82642px; bottom:641.02716px;\">Indirect Netherlands <span class=\"_ _63\"> </span>100 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0026168823px; bottom:614.9749px;\">Man Investments Holdi<span class=\"_ _0\"/>ngs Limited <span class=\"_ _1f8\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD<span class=\"_ _0\"/> <span class=\"_ _b8\"> </span>I<span class=\"_ _0\"/>ndirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:600.7013px;\">Man Investments (Hong Kong) Limited <span class=\"_ _9b\"> </span>Unit<span class=\"ls1bd ws1f8\"> 2206-2207, 22/F M<span class=\"_ _0\"/>an Yee Building, No.68  </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:217.19077px; bottom:589.0015px;\">Des Voeux Road, Central </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws329\" style=\"left:502.82642px; bottom:600.7013px;\">Indirect Hong <span class=\"_ _2d\"/>Kong <span class=\"_ _164\"> </span>100 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:574.72687px;\">Man Investments Inc. <span class=\"_ _165\"> </span>15 North Mill Street, <span class=\"ls1e9 ws1f2\">Nyack, NY 10960, United States <span class=\"_ _d5\"> </span>Indirect</span><span class=\"fc3 ls2\"> <span class=\"_ _42\"> </span></span><span class=\"ls1df\">US<span class=\"fc3 ls2\"> <span class=\"_ _6a\"> </span></span><span class=\"ls1b7\">100<span class=\"fc3 ls2\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0026168823px; bottom:560.37445px;\">Man Investments Limited <span class=\"_ _d9\"> </span>Riverbank House, 2 Sw<span class=\"ls1bb ws1ca\">an Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0026168823px; bottom:546.1009px;\">Man Investment Managem<span class=\"_ _0\"/>ent (Shanghai)  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:7.633362px; bottom:534.40106px;\">Co., Ltd<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:44.207558px; bottom:537.6767px;\">5<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls201 ws20e\" style=\"left:210.08066px; bottom:546.1005px;\">Room 1817 Bund Centre, No. <span class=\"ls1b7 ws1d3\">222 Yan An East Road, </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1f2\" style=\"left:217.19077px; bottom:534.4007px;\">Shanghai, 200002 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws32a\" style=\"left:502.82642px; bottom:546.1005px;\">Indirect China <span class=\"_ _2b\"> </span>100 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws248\" style=\"left:0.0026168823px; bottom:520.1261px;\">Man Investments (Shanghai) Limi<span class=\"_ _0\"/>ted<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:161.84924px; bottom:523.4027px;\">5</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls203 ws231\" style=\"left:164.75317px; bottom:520.1267px;\"> <span class=\"_ _1e\"> </span>Room 1818, Bund Centre, No<span class=\"ls1b7 ws1d3\">. 222 Yan An Ea<span class=\"_ _0\"/>st Road, </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1f2\" style=\"left:217.19077px; bottom:508.42694px;\">Shanghai, 200002 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws32a\" style=\"left:502.82642px; bottom:520.1267px;\">Indirect China <span class=\"_ _2b\"> </span>100 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:494.07446px;\">Man Investments (USA) Corp. <span class=\"_ _7c\"> </span>4001 Ke<span class=\"ls201 ws20e\">nnett Pike, Suite 302, Wilmingt<span class=\"ls1bc ws1cb\">on DE 19<span class=\"_ _0\"/>807 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _42\"> </span>US <span class=\"_ _135\"> </span>100 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws1cb\" style=\"left:0.0026168823px; bottom:479.8009px;\">Man Investments USA Holdings In<span class=\"ls1bc\">c. <span class=\"_ _5d\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:465.52734px;\">Man Mash Limited <span class=\"_ _78\"> </span>Riverbank House, 2 Swan<span class=\"ls2 ws1c7\"> Lane, London, EC4R 3AD<span class=\"_ _0\"/> <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:451.17487px;\">Man Principal Strategies Corp <span class=\"_ _22\"> </span>4001 Kennett Pike, Suite 302, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0026168823px; bottom:436.9013px;\">Man Property Holdings Limited <span class=\"_ _dc\"> </span>22 Grenville <span class=\"ls1c6 ws1ef\">St<span class=\"_ _3\"/>reet, St Helier, Jersey, JE4 8PX <span class=\"_ _29d\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc2 ls1cc\">Jersey</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:422.62775px;\">Man Solutions Limited <span class=\"_ _142\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Sw<span class=\"ls1bb ws1ca\">an Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1ca\" style=\"left:0.0026168823px; bottom:408.27527px;\">Man Solutions (USA) LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:112.78932px; bottom:411.55072px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:116.995346px; bottom:408.27472px;\"> <span class=\"_ _29e\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:394.00116px;\">Man Strategic Holdings Limited <span class=\"_ _11\"> </span>Riverbank House, <span class=\"ls1be ws1cc\">2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cc ws1f3\" style=\"left:0.0026168823px; bottom:379.72754px;\">Man Valuation Servi<span class=\"_ _0\"/>ces Limited <span class=\"_ _29f\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d3\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws216\" style=\"left:0.0026168823px; bottom:365.37512px;\">Man Worldwide Operations  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ee ws1fb\" style=\"left:7.633362px; bottom:353.7531px;\">Management Limi<span class=\"_ _0\"/>ted </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls201 ws20e\" style=\"left:210.08066px; bottom:365.37512px;\">22 Grenville Street, St Helier, Jersey, JE4 8PX <span class=\"_ _29d\"> </span>Indirect <span class=\"_ _bc\"> </span>Jersey<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:339.4007px;\">Mount Granite Limited <span class=\"_ _142\"> </span>Wickhams Cay, PO Bo<span class=\"ls1b9 ws235\">x 662, Road Town, Tortola<span class=\"_ _0\"/> <span class=\"_ _e1\"> </span>Indirect <span class=\"_ _5d\"> </span>BVI <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:325.12714px;\">Net Zero Energy SFR GP Inc.</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:133.24313px; bottom:325.1267px;\"> <span class=\"_ _22\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls200 ws20b\" style=\"left:0.0026168823px; bottom:310.7743px;\">Numeric Holdings LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:101.96214px; bottom:314.05072px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:105.286896px; bottom:310.77472px;\"> <span class=\"_ _d\"> </span>4001 Kennett Pike, Suite 302, Wilmingto<span class=\"_ _0\"/>n DE 19807 <span class=\"_ _d3\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">US<span class=\"_ _0\"/></span> <span class=\"_ _135\"> </span><span class=\"fc2 ls1b7\">100</span> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0026168823px; bottom:296.50116px;\">Numeric Investors LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:101.96214px; bottom:299.77673px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:105.286896px; bottom:296.50073px;\"> <span class=\"_ _2a0\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:282.2271px;\">Numeric Midco LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:89.532715px; bottom:285.50275px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:93.31052px; bottom:282.22675px;\"> <span class=\"_ _c\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:267.87427px;\">RBH Holdings (Jersey) Limite<span class=\"ws1f9\">d <span class=\"_ _100\"> </span>IFC 5, St Helier, JE1 1ST, Jersey <span class=\"_ _b\"> </span>Indirect <span class=\"_ _63\"> </span>Jersey <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:0.0026168823px; bottom:253.60071px;\">Silvermine Capital Management LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:161.84924px; bottom:256.8767px;\">3</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:165.91525px; bottom:253.60071px;\"> <span class=\"_ _6a\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:239.32712px;\">GLG Partners UK Group Ltd (in liquida<span class=\"ls1bc ws1cb\">tio<span class=\"_ _0\"/>n)  <span class=\"_ _f4\"> </span>Kings Orchard, <span class=\"_ _0\"/>1 Queen Street, Bristol, BS2 0HQ <span class=\"_ _fc\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:224.9747px;\">GLG Partners UK Holdings Ltd (in liquidation) <span class=\"_ _119\"> </span>Kings Orchard, 1 Queen Street, Bristol, BS2 0HQ <span class=\"_ _10c\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0026168823px; bottom:210.70111px;\">Man UK Strategies Li<span class=\"_ _0\"/>mited (in liquidation)</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:185.38159px; bottom:210.70071px;\"> <span class=\"_ _104\"> </span>Kings Orchard, 1 Queen Street, Bristol, BS2 0HG <span class=\"_ _10c\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:184.96072px;\">Related undertaki<span class=\"ls201 ws20e\">ngs other than subsidiaries </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls297 ws31f\" style=\"left:0.0026168823px; bottom:155.55484px;\">Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address <span class=\"_ _2a1\"> </span><span class=\"ls2 ws0\"> </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22c ws32b\" style=\"left:564.75006px; bottom:164.68085px;\">Country of </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls238 ws0\" style=\"left:555.37585px; bottom:155.47684px;\">incorporation<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls234 ws26b\" style=\"left:626.37317px; bottom:155.55484px;\">Interest % </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:139.87686px;\">Hub Platform Technology Partners <span class=\"_ _0\"/>Ltd <span class=\"_ _44\"> </span>71-75 S<span class=\"_ _0\"/>hel<span class=\"ls1b8 ws1ce\">ton Street, Covent Garden, London, England, </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls214 ws218\" style=\"left:217.19077px; bottom:128.17706px;\">WC2H 9JQ </div><div class=\"t m0 hb4 ffad fs2e fc3 sc0 ls2 ws0\" style=\"left:535.8076px; bottom:139.87686px;\"> <span class=\"_ _74\"> </span><span class=\"fc2 ws32c\">UK 22.86<span class=\"_ _0\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:113.82471px;\">CION Man Management, LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls29d ws0\" style=\"left:133.24313px; bottom:117.10071px;\">3,6</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:141.85524px; bottom:113.82471px;\"> <span class=\"_ _23\"> </span>251 Little Falls Drive, Wilmington DE 19808 <span class=\"_ _2a2\"> </span><span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span></span><span class=\"ws32d\">US 19.9 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:99.55112px;\">CMRR Special Limited Partners, LLC<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls299 ws0\" style=\"left:164.75317px; bottom:102.82684px;\">3,7</div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:174.32079px; bottom:99.55072px;\"> <span class=\"_ _bc\"> </span>251 Little Falls Drive, Wilmington DE 19808<span class=\"_ _0\"/> <span class=\"_ _f7\"> </span> <span class=\"_ _77\"> </span>US <span class=\"_ _c5\"> </span>65 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f1 ws0\" style=\"left:0.0026168823px; bottom:78.802704px;\">Notes: </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls16a ws32e\" style=\"left:0.0026168823px; bottom:67.80472px;\">1 <span class=\"_ _2b\"> </span>The f<span class=\"_ _3\"/>inancial year end is<span class=\"_ _3\"/> 31 March, which align<span class=\"_ _3\"/>s with the tax year of th<span class=\"_ _3\"/>e individual partners.<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls262 ws32f\" style=\"left:0.0026168823px; bottom:56.72873px;\">2 Partnership <span class=\"_ _261\"/>interest. </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls297 ws330\" style=\"left:0.0026168823px; bottom:45.730713px;\">3 Member <span class=\"_ _2a3\"/>interest. <span class=\"_ _2a3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls229 ws303\" style=\"left:0.0026168823px; bottom:34.654724px;\">4 <span class=\"_ _2b\"> </span>Holdings comprise ordina<span class=\"ls1ce ws318\">ry and deferred shar<span class=\"_ _3\"/>es. </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls262 ws32f\" style=\"left:0.0026168823px; bottom:23.578705px;\">5 Equity <span class=\"_ _261\"/>interest. </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22b ws331\" style=\"left:0.0026168823px; bottom:12.580719px;\">6 <span class=\"_ _2b\"> </span>Economic in<span class=\"_ _3\"/>terest is 50%. </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls26a ws31e\" style=\"left:0.0026168823px; bottom:1.504715px;\">7 <span class=\"_ _2b\"> </span>Interes<span class=\"_ _3\"/>t represented by economic interest. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Defined contribution plans<span class=\"_ _0\"/> Defined contribution plan costs totalled $13 million for the<span class=\"_ _0\"/> year to 31 December 2022 (2021: $12 million).<span class=\"_ _30c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Defined benefit plan<span class=\"_ _0\"/>s At 31 December 2022, the UK Plan com<span class=\"_ _0\"/>prised 90% (31 December 2<span class=\"ls1bb ws21e\">021: 94%) of our total defined benefit pension obligations. </span>2022 $m 2021 $m Present value of funded obligations <span class=\"_ _269\"> </span><span class=\"ffac ls1c2\">(272) <span class=\"_ _6b\"> </span></span>(444) Fair value of plan assets <span class=\"_ _26a\"> </span><span class=\"ffac ls1b7 ws0\">294 <span class=\"_ _68\"> </span><span class=\"ffad\">473 </span></span>Surplus 22 <span class=\"_ _79\"> </span><span class=\"ffad\">29 </span>A<span class=\"_ _30c\"> </span>mount not recognised due to asset ceiling (Swiss Plan) <span class=\"_ _1f4\"> </span><span class=\"ffac ls232 ws267\">\u2013  <span class=\"_ _1c0\"> </span></span><span class=\"ls1bd ws0\">(2) </span>Net pension asse<span class=\"_ _0\"/>t 22 <span class=\"_ _79\"> </span><span class=\"ffad\">27 </span>22. Pension <span class=\"ffad ls269 ws0\">continued </span>Impact on the <span class=\"ffae ls2 ws0\">G</span><span class=\"ls1cb ws1d6\">roup finan<span class=\"_ _0\"/>cial statements </span>Changes in the pr<span class=\"_ _0\"/>esent value of the defined benefi<span class=\"_ _0\"/>t obligatio<span class=\"ls2 ws1c7\">ns and the fair value of the p<span class=\"_ _0\"/>lan assets are as follows: </span>$m 2022  <span class=\"ffad ws0\">2021 </span>Assets Liabilities Asset ceiling adjustment Net pension asset/(liability)  Assets <span class=\"_ _22f\"/>Liabilities<span class=\"_ _3\"/> Asset ceiling adjustment Net pension asset/(liability) A<span class=\"_ _30c\"> </span>t beginning of the year <span class=\"_ _ae\"> </span><span class=\"ffac fc1a ls1b7 ws0\">473 <span class=\"_ _164\"> </span><span class=\"ls1c2\">(444) <span class=\"_ _49\"> </span><span class=\"fc2 ls1ca\">(2) <span class=\"_ _d1\"> </span></span></span>27 <span class=\"_ _9\"> </span></span><span class=\"ls201 ws2d5\"> 492 <span class=\"_ _2c\"/>(490) <span class=\"_ _e8\"> </span>\u2013 <span class=\"_ _98\"> </span>2 </span>A<span class=\"_ _30c\"> </span>mounts recognised in profi<span class=\"_ _0\"/>t and loss: <span class=\"_ _84\"> </span><span class=\"ffac fc1a ls1c0 ws0\">  <span class=\"_ _77\"> </span>  <span class=\"_ _e5\"> </span><span class=\"ls2\"> <span class=\"_ _93\"> </span></span>  <span class=\"_ _1\"> </span></span><span class=\"ls2c0 ws370\"> <span class=\"_ _2ff\"/> <span class=\"_ _2ff\"/> <span class=\"_ _2ff\"/> <span class=\"_ _14d\"> </span><span class=\"_ _2ff\"/> </span>Current service cost to employer \u2013 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _b2\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _95\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 <span class=\"_ _2a\"/>(2) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _119\"> </span>(2) </span></span>Interest income/(cost) 8 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(8) <span class=\"_ _72\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _b8\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1fd ws2d7\"> 6 <span class=\"_ _2c\"/>(6) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _e8\"> </span>\u2013 </span></span></span>Foreign exchange movements (49) <span class=\"_ _9b\"> </span><span class=\"ls1b7\">46 <span class=\"_ _64\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _10\"> </span><span class=\"fc2 ls1ca\">(3)<span class=\"_ _0\"/> <span class=\"_ _95\"/><span class=\"ffad ls1fd ws2d8\"> (5) 5 <span class=\"_ _1f5\"> </span>\u2013 <span class=\"_ _e9\"> </span>\u2013 </span></span></span></span>A<span class=\"_ _30c\"> </span>mounts recognised in other comprehensive income: Remeasurements due to:<span class=\"_ _0\"/> \u2013 changes in financial assum<span class=\"_ _0\"/>ptions \u2013 <span class=\"_ _bd\"> </span><span class=\"ls1b7\">124 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _40\"> </span><span class=\"ls1b7\">124 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1c9 ws2d9\"> \u2013 <span class=\"_ _22b\"/>36 <span class=\"_ _0\"/>\u2013 <span class=\"_ _a\"> </span>36 </span></span>\u2013 changes in demograp<span class=\"_ _0\"/>hic assumptions \u2013 <span class=\"_ _d1\"> </span><span class=\"ls1b7\">3 <span class=\"_ _64\"> </span></span>\u2013 <span class=\"_ _12\"> </span><span class=\"ls1b7\">3 <span class=\"_ _4\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 <span class=\"_ _2a\"/>(6) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _119\"> </span>(6) </span></span>\u2013 experience adju<span class=\"_ _0\"/>stments \u2013 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(3) <span class=\"_ _72\"> </span></span>\u2013 <span class=\"_ _b2\"> </span><span class=\"fc2 ls1ca\">(3) <span class=\"_ _95\"/><span class=\"ffad ls214 ws2da\"> \u2013 <span class=\"_ _3\"/>2 \u2013 <span class=\"_ _14c\"> </span>2 </span></span>\u2013 actual return on<span class=\"_ _0\"/> plan assets less interest on plan assets  (128) <span class=\"_ _3e\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _64\"> </span>\u2013 <span class=\"_ _5e\"> </span></span>(128) <span class=\"_ _8\"/><span class=\"ffad fc2 ls1c1 ws2db\"> (8) <span class=\"_ _0\"/>\u2013 <span class=\"_ _1f5\"> </span>\u2013 <span class=\"_ _14d\"> </span>(8) </span>\u2013 adjustment due to<span class=\"_ _3\"/> change in asset ceiling \u2013 <span class=\"_ _1f\"> </span>\u2013 <span class=\"_ _1f\"> </span><span class=\"ls1b7\">2 <span class=\"_ _12\"> </span>2 <span class=\"_ _9\"/><span class=\"ffad fc2 ls1c1 ws2d6\"> \u2013 \u2013 <span class=\"_ _22c\"/>(2) <span class=\"_ _28\"> </span>(2) </span></span>Employer contributions (i<span class=\"_ _0\"/>ncluding plan funding)<span class=\"_ _0\"/> 1 <span class=\"_ _1f\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _64\"> </span>\u2013 <span class=\"_ _12\"> </span></span>1 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls214 ws2dc\"> 5 <span class=\"_ _0\"/>\u2013 <span class=\"_ _0\"/>\u2013 <span class=\"_ _14d\"> </span>5 </span>Employee contributions 1 <span class=\"_ _1e\"> </span><span class=\"ls1ca\">(1) <span class=\"_ _72\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _b8\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1fd ws2d7\"> 1 <span class=\"_ _2c\"/>(1) <span class=\"_ _2c\"/>\u2013 <span class=\"_ _e8\"> </span>\u2013 </span></span></span>Benefit payments (12) <span class=\"_ _9b\"> </span><span class=\"ls1b7\">12 <span class=\"_ _64\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _12\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1e4 ws2dd\"> (18)<span class=\"_ _0\"/> 18 <span class=\"_ _14d\"> </span>\u2013 <span class=\"_ _36\"> </span>\u2013 </span></span></span>A<span class=\"_ _30c\"> </span>t end of the year  <span class=\"_ _8c\"> </span><span class=\"fc1a ls1b7 ws0\">294 <span class=\"_ _164\"> </span><span class=\"fc2 ls1c2\">(272) <span class=\"_ _72\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _77\"> </span></span>22 <span class=\"_ _9\"> </span></span><span class=\"ffad ls1c0 ws2de\"> 473 <span class=\"_ _2c\"/>(444) <span class=\"_ _34\"> </span>(2) <span class=\"_ _e9\"> </span>27 </span>The allowance for the estimated cost of remo<span class=\"ls1c9 ws1d5\">ving Guaranteed Minimum Pension inequalitie</span>s in the UK Plan of $1 million at<span class=\"_ _3\"/> 31 Dec<span class=\"ls201 ws20e\">ember 2022 </span>is unchanged from 31 Decem<span class=\"_ _0\"/>ber 2021. No cash contributions were paid to the UK <span class=\"_ _0\"/>plan in 2022 (2021: $3 million). Actuarial assu<span class=\"_ _0\"/>mptions used The most significant actuarial assu<span class=\"_ _0\"/><span class=\"ls1ba ws1c9\">mptions used in<span class=\"_ _3\"/> the valuations <span class=\"ls1e9 ws297\">of the two plans are as <span class=\"_ _3\"/>follows: </span></span> <span class=\"_ _26b\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _42\"> </span> <span class=\"_ _6e\"> </span>Swiss Plan </span>2022  % p.a. 2021  % p.a. 2022  % p.a. 2021 % p.a. Discount rate <span class=\"_ _209\"> </span><span class=\"ffac fc1a ls1b7 ws0\">4.8 <span class=\"_ _5c\"> </span></span><span class=\"ls1b7 ws2df\">1.9  <span class=\"_ _1f\"> </span><span class=\"ffac fc1a ws0\">2.2 <span class=\"_ _5c\"> </span></span><span class=\"ws0\">0.4 </span></span>Price inflation <span class=\"_ _209\"> </span><span class=\"ffac fc1a ls1b7 ws0\">3.3 <span class=\"_ _5c\"> </span></span><span class=\"ls1b7 ws2df\">3.4  <span class=\"_ _1f\"> </span><span class=\"ffac fc1a ws0\">1.2 <span class=\"_ _5c\"> </span></span><span class=\"ws0\">1.0 </span></span>Future salary increases \u2013 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ls1b7 ws2df\">3.4  <span class=\"_ _d1\"> </span></span><span class=\"ls1b7\">1.2 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">1.0 </span></span>Pension payment increases 3.7 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ws2df\">3.8  <span class=\"_ _b8\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2\">\u2013 </span></span>Deferred pensions increases 5.0 <span class=\"_ _5c\"> </span><span class=\"ffad fc2 ws2df\">5.0  <span class=\"_ _b8\"> </span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2\">\u2013 </span></span>Interest cred<span class=\"_ _3\"/>iting rate  \u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2 ws2e1\">\u2013  <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">2.2 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">0.4 </span></span>Social security increases \u2013 <span class=\"_ _18e\"> </span><span class=\"ffad fc2 ws2e1\">\u2013  <span class=\"_ _1f\"> </span></span><span class=\"ls1b7\">1.0 <span class=\"_ _5c\"> </span><span class=\"ffad fc2\">1.0 </span></span>Illustrative life expectancy assumptions are set o<span class=\"_ _0\"/>ut in the table below.  <span class=\"_ _26c\"> </span><span class=\"ffac ls26d ws2e2\">UK Plan </span>Swiss Plan Years <span class=\"_ _266\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _4b\"> </span><span class=\"ffad\">2021 </span></span>2022 <span class=\"_ _4b\"> </span><span class=\"ffad\">20<span class=\"_ _0\"/>21 </span>Life expectancy of male aged 60 at<span class=\"_ _0\"/> year end <span class=\"_ _26d\"> </span><span class=\"ffac fc1a ws0\">26.9 <span class=\"_ _6a\"> </span></span><span class=\"ws2e3\">27.1  <span class=\"_ _135\"> </span><span class=\"ffac fc1a ws0\">27.7 <span class=\"_ _c0\"> </span></span><span class=\"ws0\">27.6 </span></span>Life expectancy of male aged 60 in 20 years <span class=\"_ _220\"> </span><span class=\"ffac fc1a ws0\">28.4 <span class=\"_ _c0\"> </span></span><span class=\"ws2e3\">28.6  <span class=\"_ _5f\"> </span><span class=\"ffac fc1a ws0\">30.1 <span class=\"_ _c0\"> </span></span><span class=\"ws0\">30.0 </span></span>Life expectancy of female age<span class=\"_ _0\"/>d 60 at year end 29.7 <span class=\"_ _6a\"> </span><span class=\"ffad fc2 ws2e3\">29.5  <span class=\"_ _135\"> </span></span>29.6 <span class=\"_ _c0\"> </span><span class=\"ffad fc2\">29.4 </span>Life expectancy of female age<span class=\"_ _0\"/>d 60 in 20 years 31.1 <span class=\"_ _6a\"> </span><span class=\"ffad fc2 ws2e3\">30.8  <span class=\"_ _135\"> </span></span>31.6 <span class=\"_ _c0\"> </span><span class=\"ffad fc2\">31.5 </span>The duration of a pensio<span class=\"_ _0\"/>n plan is the average term over which th<span class=\"ls2 ws1c7\">e plan\u2019s benefits are e<span class=\"_ _0\"/>xpected to fall due, weighted by the pre<span class=\"ls1cb ws1d6\">sent value o<span class=\"_ _0\"/>f each </span></span>expected benefit <span class=\"_ _0\"/>payment. The duration of the <span class=\"ls1bf ws1f9\">UK and Swiss Plans is approximately 1<span class=\"_ _0\"/>3 years. </span>Sensitivity analysis<span class=\"_ _0\"/> The table below illustrates the impa<span class=\"_ _0\"/>ct on the assessed value of the benefit obligations<span class=\"ls1b8 ws1ce\"> fr<span class=\"_ _0\"/>om changing the most sensitive actuar<span class=\"ls26e ws2e4\">ial assumptions </span></span>in isolation. The increase in the range of <span class=\"ls1ee ws1fb\">possible <span class=\"_ _0\"/>discount and inflation rate<span class=\"_ _0\"/> assump<span class=\"ls1e9 ws1f2\">tions considered in the analysis compared<span class=\"ls201 ws20e\"> with the prior year </span></span></span>reflects recent heightened volat<span class=\"_ _3\"/>ility in interest rates and inf<span class=\"_ _3\"/>lat<span class=\"ls214 ws23a\">ion. The calcu<span class=\"_ _3\"/>lations have been <span class=\"_ _3\"/>carried out using the same <span class=\"_ _3\"/>me<span class=\"ls1ed ws1fa\">thod and da<span class=\"_ _0\"/>ta as our </span></span>pension figu<span class=\"_ _3\"/>res. A combination of changes in<span class=\"_ _3\"/> a<span class=\"ls1cc ws1f3\">ssumptions could produce a di<span class=\"_ _0\"/>fferent result.  </span>Increase in obligatio<span class=\"_ _0\"/>n at 31 December 2022 $m<span class=\"ffad ls2\"> <span class=\"_ _26e\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _a5\"> </span>Swiss Plan </span></span>Discount rate decreased by 0.5%<span class=\"_ _0\"/> p.a. <span class=\"_ _26f\"> </span><span class=\"ffac ls1b7 ws0\">16 <span class=\"_ _b8\"> </span>2 </span>Inflation rate i<span class=\"_ _0\"/>ncreased by 0.5% p.a. <span class=\"_ _266\"> </span><span class=\"ffac ls1b7 ws0\">5 <span class=\"_ _b8\"> </span>1 </span>One year increase in assumed life expectancy 9 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013<span class=\"_ _30c\"> </span></span>22. Pension <span class=\"ffad ls269 ws0\">continued<span class=\"_ _30c\"> </span></span><span class=\"ffad ls269 ws0\"> </span>Pension asset investments<span class=\"_ _30c\"> </span> The assets held by the <span class=\"_ _0\"/>two plans at 31 December 2022 are as follows:  <span class=\"_ _270\"> </span><span class=\"ffac ls21f ws244\">UK Plan <span class=\"_ _5d\"> </span> <span class=\"_ _72\"> </span>Swiss Plan<span class=\"_ _30c\"> </span></span><span class=\"ffac ls21f ws244\"> </span>$m <span class=\"_ _271\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _40\"> </span></span><span class=\"ws5a\">2021  <span class=\"_ _3\"/> <span class=\"_ _4b\"> </span><span class=\"ffac ls129 ws0\">2022 <span class=\"_ _4b\"> </span></span>2021 </span><span class=\"ws5a\"> </span>Fund investme<span class=\"_ _0\"/>nts <span class=\"_ _136\"> </span><span class=\"ffac ls1b7 ws0\">90 <span class=\"_ _40\"> </span><span class=\"ffad\">162 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span>2 <span class=\"_ _d3\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ffad\"> </span></span>Liability-driven investmen<span class=\"_ _3\"/>ts (LDI) <span class=\"_ _272\"> </span><span class=\"ffac ls1b7 ws0\">77 <span class=\"_ _1e\"> </span><span class=\"ffad\">104 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _18e\"> </span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ls1c7\"><span class=\"ffad\"> </span></span></span>Bonds<span class=\"_ _30c\"> </span> 66 <span class=\"_ _1e\"> </span><span class=\"ffad\">109 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _f1\"> </span></span></span>12 <span class=\"_ _1c0\"> </span><span class=\"ffad\">13<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Index-linked gove<span class=\"_ _0\"/>rnment bonds<span class=\"_ _30c\"> </span> 21 <span class=\"_ _74\"> </span><span class=\"ffad\">45 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _d4\"> </span></span></span><span class=\"ls1c7\">\u2013 <span class=\"_ _12c\"> </span><span class=\"ffad\">\u2013<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c7\"><span class=\"ffad\"> </span></span>Equities<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">9 <span class=\"_ _1c0\"> </span><span class=\"ffad\">11<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad\"> </span></span>Property<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">2 <span class=\"_ _d3\"> </span><span class=\"ffad\">3<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad\"> </span></span>Cash<span class=\"_ _30c\"> </span> 12 <span class=\"_ _74\"> </span><span class=\"ffad\">23 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _12\"> </span></span></span>2 <span class=\"_ _12c\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Other<span class=\"_ _30c\"> </span> \u2013 <span class=\"_ _12\"> </span><span class=\"ffad\">\u2013 <span class=\"_ _0\"/><span class=\"fc3 ls2\"> <span class=\"_ _b8\"> </span></span></span><span class=\"ls1b7\">1 <span class=\"_ _d3\"> </span><span class=\"ffad\">1<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad\"> </span></span>Total assets<span class=\"_ _30c\"> </span> 266 <span class=\"_ _1e\"> </span><span class=\"ffad\">443 <span class=\"_ _4\"/><span class=\"fc3 ls2\"> <span class=\"_ _f1\"> </span></span></span>28 <span class=\"_ _1c0\"> </span><span class=\"ffad\">30<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>The UK Plan investment strategy is set by <span class=\"_ _0\"/>the trustees. The curre<span class=\"ls1b9 ws235\">nt strategy is broa<span class=\"_ _0\"/>dly split in<span class=\"ls1e9 ws1f2\">to growth and matching portfoli<span class=\"ls201 ws20e\">os. The growth<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b9 ws235\"><span class=\"ls1e9 ws1f2\"><span class=\"ls201 ws20e\"> </span></span></span>portfolio is invested in diversified<span class=\"_ _3\"/> growth funds and Man Divers<span class=\"ls214 ws218\">ified Risk Premia. The matc<span class=\"_ _3\"/>hing portfolio is invested primarily<span class=\"ls1c8 ws1d4\"> in government and<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls1c8 ws1d4\"> </span></span>corporate bonds (the latter throug<span class=\"_ _0\"/>h absolute <span class=\"ls1bb ws1ca\">return bonds holdings), and LDI funds. The<span class=\"_ _0\"/> <span class=\"ls1c8 ws1d4\">UK Plan investment strategy hedges arou<span class=\"ls1cc ws1d7\">nd 100% of the<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1c8 ws1d4\"><span class=\"ls1cc ws1d7\"> </span></span></span>movement in the \u2018technical provisions\u2019 <span class=\"_ _0\"/>funding measure (as opposed to the IAS 19 ac<span class=\"_ _0\"/>counting measure) for both interest rate and<span class=\"ls1ef ws1fc\"> inflation<span class=\"_ _30c\"> </span></span><span class=\"ls1ef ws1fc\"> </span>expectation changes.<span class=\"_ _30c\"> </span> Part of the in<span class=\"_ _3\"/>vestment objective of th<span class=\"_ _3\"/>e UK <span class=\"ls1bb ws1ca\">Plan is to minimise fluctuations in the UK<span class=\"ls1e9 ws1f2\"> Pla<span class=\"_ _0\"/>n\u2019s funding levels due to changes in t<span class=\"ls1e4 ws2e9\">he value of the liabilities.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws1f2\"><span class=\"ls1e4 ws2e9\"> </span></span></span>This is primarily achieved using the LDI fu<span class=\"_ _3\"/>nds, which aim to hedg<span class=\"ls1c9 ws1d5\">e movements in the pension liability due to changes in int<span class=\"_ _3\"/>eres<span class=\"ls1ec ws1f7\">t rate and inf<span class=\"_ _3\"/>lation<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c9 ws1d5\"><span class=\"ls1ec ws1f7\"> </span></span>expectations. LDI primarily involves the use o<span class=\"_ _0\"/>f government bonds <span class=\"ls1e9 ws1f2\">(including repurchase agreements</span>) and derivatives such <span class=\"_ _0\"/>as inte<span class=\"ls1cc ws1f3\">rest rate and<span class=\"_ _30c\"> </span></span><span class=\"ls1cc ws1f3\"> </span>inflation swaps. There are no a<span class=\"_ _0\"/>nnuities or <span class=\"ls1e9 ws1f2\">longevity swaps. These instruments are typi<span class=\"ls1c9 ws1d5\">cally priced and collateralised daily by <span class=\"ls1b9 ws235\">the UK Plan\u2019s LDI<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ls1c9 ws1d5\"><span class=\"ls1b9 ws235\"> </span></span></span>manager and/or central clearing hou<span class=\"_ _3\"/>ses. Given that the purp<span class=\"_ _3\"/>ose of<span class=\"ls214 ws218\"> LDI is to hedge corresponding liab<span class=\"_ _3\"/>ility exposures, the main r<span class=\"ls1ff ws28d\">isk is that<span class=\"_ _3\"/> the<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls1ff ws28d\"> </span></span>investments held move differently to t<span class=\"_ _3\"/>he liability exposures. This <span class=\"ls214 ws218\">risk<span class=\"_ _3\"/> is managed by the trustees, their advisers and the UK P<span class=\"ls1c2 ws219\">lan\u2019s LDI manager,<span class=\"_ _30c\"> </span></span></span><span class=\"ls214 ws218\"><span class=\"ls1c2 ws219\"> </span></span>who regularly assess the position.  During September and October 2022, a large in<span class=\"ls1d2 ws1de\">crease and subseq<span class=\"_ _3\"/>uent volatility in real <span class=\"ls1ef ws1fc\">gilt yields led<span class=\"_ _3\"/> to many LDI funds calling<span class=\"ls1bd ws1f8\"> for collateral at short<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1d2 ws1de\"><span class=\"ls1ef ws1fc\"><span class=\"ls1bd ws1f8\"> </span></span></span>notice. There was limited impact on the UK Pl<span class=\"_ _0\"/><span class=\"ls1fe ws207\">an other th<span class=\"_ _3\"/>an a sharp fall in fund valu<span class=\"_ _3\"/>es<span class=\"ls1b7 ws1d3\"> due to the high level<span class=\"_ _0\"/> of hedging (i.e. m<span class=\"ls1e0 ws1e9\">atching the fall in<span class=\"_ _3\"/> </span></span></span>liabilities). The UK Plan\u2019s in<span class=\"ls1b7 ws1d3\">vestments were rebalanced regularly, and the targ<span class=\"_ _0\"/><span class=\"ls1c0 ws0\">et hedging level of 100% of interest rates a<span class=\"_ _0\"/>nd i<span class=\"ls1f0 ws22f\">nflation was preserved<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1c0 ws0\"><span class=\"ls1f0 ws22f\"> </span></span></span>throughout the period, with <span class=\"_ _0\"/>the <span class=\"ls1c1 ws1cd\">funding level volatility <span class=\"ls2 ws1c7\">relatively muted as a result. At 31 Decem<span class=\"_ _0\"/>ber 2022, the UK Plan\u2019s hedgi<span class=\"ls1ca ws1dc\">ng assets conti<span class=\"_ _0\"/>nue to<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c1 ws1cd\"><span class=\"ls2 ws1c7\"><span class=\"ls1ca ws1dc\"> </span></span></span>hedge around 100% of interest rates and in<span class=\"ls1c6 ws1ef\">flation<span class=\"_ _3\"/> on the technical provisions basis. The level of leverage ut<span class=\"_ _3\"/>ilised was in line<span class=\"ls1cc ws1f3\"> with regulatory<span class=\"_ _30c\"> </span></span></span><span class=\"ls1c6 ws1ef\"><span class=\"ls1cc ws1f3\"> </span></span>requirements, with the LDI <span class=\"_ _3\"/><span class=\"ls201 ws20e\">funds themselves running a lower th<span class=\"ls1c0 ws0\">an targ<span class=\"_ _0\"/>et level of leverage. The UK Plan has sources of cash from<span class=\"ls1c6 ws1d2\"> the collateral<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls201 ws20e\"><span class=\"ls1c0 ws0\"><span class=\"ls1c6 ws1d2\"> </span></span></span>waterfall, trustee bank account,<span class=\"_ _0\"/> and access to daily-dea<span class=\"ls1e9 ws1f2\">ling funds should further collate<span class=\"_ _0\"/>ral calls be made. </span><span class=\"ls1e9 ws1f2\"> </span>The government bond assets a<span class=\"_ _0\"/>nd diversified gr<span class=\"ls1c0 ws0\">owth funds have prices quoted in active <span class=\"ls1cb ws1d6\">marke<span class=\"_ _0\"/>ts and the absolute return bonds, LDI<span class=\"ls271 ws2eb\"> and Man<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1c0 ws0\"><span class=\"ls1cb ws1d6\"><span class=\"ls271 ws2eb\"> </span></span></span>Diversified Risk Premia are primarily unquoted. At 31 Decem<span class=\"_ _0\"/>ber 2022,<span class=\"ls1b8 ws1ce\"> around 33% of the UK Pla<span class=\"_ _0\"/>n assets relate to those with quot<span class=\"ls213 ws22f\">ed prices a<span class=\"_ _3\"/>nd<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls213 ws22f\"> </span></span>67% with unquoted prices (2021: around 35% qu<span class=\"ls1bd ws1f8\">o<span class=\"_ _0\"/>ted and 65% unquoted). The UK Pl<span class=\"_ _0\"/>an does </span>not invest directly in property occupied <span class=\"ls1e3 ws2cf\">by Man<span class=\"_ _30c\"> </span></span><span class=\"ls1e3 ws2cf\"> </span>Group or our shares.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls24d ws24e\" style=\"left:0.0026168823px; bottom:124.963135px;\">23. Share-based payment<span class=\"_ _3\"/> schemes<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:9.475853px; bottom:98.20917px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:9.475853px; bottom:85.26117px;\">Man Group operates equity-s<span class=\"ls1cc ws1d7\">ettled share-<span class=\"_ _0\"/>based payment schemes which are remunera<span class=\"ls1e9 ws297\">tion payments to selected<span class=\"ls1c0 ws0\"> em<span class=\"_ _0\"/>ployees that take t<span class=\"ls1ee ws1fb\">he form<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ls1cc ws1d7\"><span class=\"ls1e9 ws297\"><span class=\"ls1c0 ws0\"><span class=\"ls1ee ws1fb\"> </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:9.475853px; bottom:72.23517px;\">of an award of shares in the Comp<span class=\"_ _0\"/>any. These typically vest over<span class=\"ls1be ws1cc\"> three to five years, although <span class=\"ls214 ws218\">conditions vary between different<span class=\"ls1b8 ws1c8\"> types of award.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls214 ws218\"><span class=\"ls1b8 ws1c8\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:9.475853px; bottom:59.209167px;\">The fair value of the employee serv<span class=\"_ _0\"/>ices received in exchange for <span class=\"ls1b8 ws1ce\">the share awards/opti<span class=\"_ _0\"/>ons granted is recognised as an expense, <span class=\"_ _0\"/><span class=\"ls1e1 ws2ec\">with th<span class=\"_ _3\"/>e<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls1e1 ws2ec\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:9.475853px; bottom:46.26117px;\">corresponding credit reco<span class=\"_ _0\"/>gnised in equity, <span class=\"ls1be ws1cc\">and is determined by reference to the <span class=\"_ _0\"/>fair<span class=\"ls1bd ws1f8\"> value of the share awards/options at <span class=\"_ _0\"/>gran<span class=\"ls1e3 ws2cf\">t date. </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1bd ws1f8\"><span class=\"ls1e3 ws2cf\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:9.475853px; bottom:28.009155px;\">We calculate the fair value of <span class=\"ls1be ws1cc\">share options using the <span class=\"_ _0\"/>Black-Scholes valuation mo<span class=\"ls1b8 ws1ce\">del, which takes into account the e<span class=\"_ _0\"/>ffect of bo<span class=\"ls1d2 ws1de\">th financial and<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b8 ws1ce\"><span class=\"ls1d2 ws1de\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls272 ws2ed\" style=\"left:9.475853px; bottom:15.061157px;\">demog<span class=\"_ _3\"/>raphic<span class=\"_ _3\"/> assumpti<span class=\"_ _3\"/>ons. Fo<span class=\"_ _3\"/>rfeiture<span class=\"_ _3\"/> and ear<span class=\"_ _3\"/>l<span class=\"ls1b7 ws1d3\">y vesting assumptions are based on his<span class=\"_ _0\"/>tori<span class=\"ls1bd ws1f8\">cal observable data. Changes to the <span class=\"_ _0\"/>origi<span class=\"ls1ee ws1fb\">nal estimates,<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1bd ws1f8\"><span class=\"ls1ee ws1fb\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:9.475853px; bottom:2.0351562px;\">if any, are included in the Group income sta<span class=\"_ _0\"/>tement, with a corresponding a<span class=\"_ _0\"/>djustment to equity.<span class=\"_ _30c\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "23. Share-based payment<span class=\"_ _3\"/> schemes<span class=\"_ _30c\"> </span> Accounting policy<span class=\"_ _30c\"> </span> Man Group operates equity-s<span class=\"ls1cc ws1d7\">ettled share-<span class=\"_ _0\"/>based payment schemes which are remunera<span class=\"ls1e9 ws297\">tion payments to selected<span class=\"ls1c0 ws0\"> em<span class=\"_ _0\"/>ployees that take t<span class=\"ls1ee ws1fb\">he form<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ls1cc ws1d7\"><span class=\"ls1e9 ws297\"><span class=\"ls1c0 ws0\"><span class=\"ls1ee ws1fb\"> </span></span></span></span>of an award of shares in the Comp<span class=\"_ _0\"/>any. These typically vest over<span class=\"ls1be ws1cc\"> three to five years, although <span class=\"ls214 ws218\">conditions vary between different<span class=\"ls1b8 ws1c8\"> types of award.<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls214 ws218\"><span class=\"ls1b8 ws1c8\"> </span></span></span>The fair value of the employee serv<span class=\"_ _0\"/>ices received in exchange for <span class=\"ls1b8 ws1ce\">the share awards/opti<span class=\"_ _0\"/>ons granted is recognised as an expense, <span class=\"_ _0\"/><span class=\"ls1e1 ws2ec\">with th<span class=\"_ _3\"/>e<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls1e1 ws2ec\"> </span></span>corresponding credit reco<span class=\"_ _0\"/>gnised in equity, <span class=\"ls1be ws1cc\">and is determined by reference to the <span class=\"_ _0\"/>fair<span class=\"ls1bd ws1f8\"> value of the share awards/options at <span class=\"_ _0\"/>gran<span class=\"ls1e3 ws2cf\">t date. </span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1bd ws1f8\"><span class=\"ls1e3 ws2cf\"> </span></span></span>We calculate the fair value of <span class=\"ls1be ws1cc\">share options using the <span class=\"_ _0\"/>Black-Scholes valuation mo<span class=\"ls1b8 ws1ce\">del, which takes into account the e<span class=\"_ _0\"/>ffect of bo<span class=\"ls1d2 ws1de\">th financial and<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1be ws1cc\"><span class=\"ls1b8 ws1ce\"><span class=\"ls1d2 ws1de\"> </span></span></span>demog<span class=\"_ _3\"/>raphic<span class=\"_ _3\"/> assumpti<span class=\"_ _3\"/>ons. Fo<span class=\"_ _3\"/>rfeiture<span class=\"_ _3\"/> and ear<span class=\"_ _3\"/>l<span class=\"ls1b7 ws1d3\">y vesting assumptions are based on his<span class=\"_ _0\"/>tori<span class=\"ls1bd ws1f8\">cal observable data. Changes to the <span class=\"_ _0\"/>origi<span class=\"ls1ee ws1fb\">nal estimates,<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ls1bd ws1f8\"><span class=\"ls1ee ws1fb\"> </span></span></span>if any, are included in the Group income sta<span class=\"_ _0\"/>tement, with a corresponding a<span class=\"_ _0\"/>djustment to equity.<span class=\"_ _30c\"> </span> Share awards<span class=\"_ _30c\"> </span> The fair values of share awards gra<span class=\"_ _0\"/>nted in the year an<span class=\"ls1be ws1cc\">d the assumptions used i<span class=\"_ _0\"/>n the calculations are as follows:</span><span class=\"ls1be ws1cc\"> </span> <span class=\"_ _273\"> </span><span class=\"ffac ls274 ws2ee\">Deferred share plan <span class=\"_ _d4\"> </span> <span class=\"_ _274\"> </span>Executive directors' long-<span class=\"_ _0\"/>term incentive plan<span class=\"_ _30c\"> </span></span><span class=\"ffac ls274 ws2ee\"> </span>Grant dates<span class=\"_ _30c\"> </span> 11/03/2022 \u2013<span class=\"_ _30c\"> </span> 02/08/2022<span class=\"_ _30c\"> </span> 12/03/2021 \u2013<span class=\"_ _30c\"> </span> 29/09/2021<span class=\"fc13 ls275\">  <span class=\"_ _53\"> </span></span><span class=\"ffac ls1c2\">11/03/2022 <span class=\"_ _9b\"> </span></span>12/03/2021<span class=\"_ _30c\"> </span> Share awards granted in the ye<span class=\"_ _0\"/>ar <span class=\"_ _1d5\"> </span><span class=\"ffac ls1b7 ws0\">21,255,153 <span class=\"_ _47\"> </span><span class=\"ffad\">11,648,047<span class=\"_ _0\"/><span class=\"fc13 ls275\">  <span class=\"_ _67\"> </span></span></span><span class=\"ls1e9 ws1f2\"> 2,028,460  <span class=\"_ _132\"> </span><span class=\"ffad\"> 2,798,475 </span></span></span><span class=\"ffac ls1b7 ws0\"><span class=\"ls1e9 ws1f2\"><span class=\"ffad\"> </span></span></span>Weighted average fair value per sh<span class=\"_ _0\"/>are award granted ($)<span class=\"_ _30c\"> </span> 2.6 <span class=\"_ _1d8\"> </span><span class=\"ffad\">2.2<span class=\"fc13 ls275\">  <span class=\"_ _182\"> </span></span></span>2.6 <span class=\"_ _1d8\"> </span><span class=\"ffad\">2.2<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Movements in the number of share <span class=\"_ _0\"/>awards outstanding are as follows:<span class=\"_ _30c\"> </span> 2022  <span class=\"_ _3e\"> </span><span class=\"ffad ls129 ws0\">2021<span class=\"_ _30c\"> </span></span><span class=\"ffad ls129 ws0\"> </span>Share awards outstanding at<span class=\"ls1e9 ws1f2\"> beginning o<span class=\"_ _0\"/>f the year <span class=\"_ _275\"> </span><span class=\"ffac ws0\">42,602,119 <span class=\"_ _14d\"> </span><span class=\"ffad\">40,284,892<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1e9 ws1f2\"><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span></span>Granted <span class=\"_ _1f3\"> </span><span class=\"ffac ls1b7\">23,283,613 <span class=\"_ _14d\"> </span><span class=\"ffad\">14,446,522<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span>Forfeited<span class=\"_ _30c\"> </span> (2,363,058) <span class=\"_ _e8\"> </span><span class=\"ffad ls1e9\">(1,277,288)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1e9\"> </span>Exercised<span class=\"_ _30c\"> </span> (22,269,837) <span class=\"_ _28\"> </span><span class=\"ffad ls1e9\">(10,852,007)<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1e9\"> </span>Share awards outstanding at end <span class=\"_ _0\"/>of the year<span class=\"_ _30c\"> </span> 41,252,837 <span class=\"_ _14d\"> </span><span class=\"ffad\">42,602,119<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Share awards exercisabl<span class=\"ls1b7 ws1d3\">e at end of the year<span class=\"_ _0\"/> <span class=\"_ _276\"> </span><span class=\"ffac ws0\">25,518 <span class=\"_ _16\"> </span><span class=\"ffad\">43,077<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ffac ws0\"><span class=\"ffad\"> </span></span></span>Share options<span class=\"_ _30c\"> </span> The fair values of share optio<span class=\"_ _0\"/>ns granted in the year under th<span class=\"ls1bb ws1ca\">e Sharesa<span class=\"_ _0\"/>ve employee share option scheme, and the assump<span class=\"_ _0\"/>tions used<span class=\"ls1ba ws1c9\"> in the<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bb ws1ca\"><span class=\"ls1ba ws1c9\"> </span></span>calculations, are as follows:<span class=\"_ _30c\"> </span> 2022  <span class=\"_ _3e\"> </span><span class=\"ffad ls129 ws0\">2021<span class=\"_ _30c\"> </span></span><span class=\"ffad ls129 ws0\"> </span>Grant date <span class=\"_ _277\"> </span><span class=\"ffac ls1c2 ws0\">06/09/2022 <span class=\"_ _14c\"> </span><span class=\"ffad ls1bd\">07/09/2021<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1c2 ws0\"><span class=\"ffad ls1bd\"> </span></span>Weighted average share price at g<span class=\"_ _0\"/>rant date ($)<span class=\"_ _30c\"> </span>1 <span class=\"_ _278\"> </span><span class=\"ffac ls1b7\">2.9 <span class=\"_ _74\"> </span><span class=\"ffad\">3.0<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span>Weighted average exercise price at grant date <span class=\"_ _0\"/>($)<span class=\"_ _30c\"> </span>2 <span class=\"_ _1c7\"> </span><span class=\"ffac ls1b7\">2.3 <span class=\"_ _74\"> </span><span class=\"ffad\">2.4<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span>Share options grante<span class=\"_ _0\"/>d in the period<span class=\"_ _30c\"> </span> 1,440,991 <span class=\"_ _154\"> </span><span class=\"ffad\">938,879<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>V<span class=\"_ _30c\"> </span>esting period (years) <span class=\"_ _1e9\"> </span><span class=\"ffac ls1e3 ws0\">3\u20135 <span class=\"_ _d1\"> </span><span class=\"ffad\">3\u20135<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1e3 ws0\"><span class=\"ffad\"> </span></span>Expected share price volatilit<span class=\"_ _3\"/>y (%)<span class=\"_ _30c\"> </span> 30 <span class=\"_ _10\"> </span><span class=\"ffad\">30<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Dividend yield (%)<span class=\"_ _30c\"> </span> 5 <span class=\"_ _12c\"> </span><span class=\"ffad\">6<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Risk-free rate (%)<span class=\"_ _30c\"> </span> 0.2 <span class=\"_ _d6\"> </span><span class=\"ffad\">0.2<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>Expected option life (years)<span class=\"_ _0\"/>  3.5  <span class=\"_ _1e\"> </span><span class=\"ffad\"> 3.4 </span><span class=\"ffad\"> </span>Number of options assumed <span class=\"_ _0\"/>to vest<span class=\"_ _30c\"> </span> 1,095,521 <span class=\"_ _154\"> </span><span class=\"ffad\">715,196<span class=\"_ _30c\"> </span></span><span class=\"ffad\"> </span>A<span class=\"_ _30c\"> </span>verage fair value per option granted ($) <span class=\"_ _279\"> </span><span class=\"ffac ls1b7\">0.7 <span class=\"_ _74\"> </span><span class=\"ffad\">0.5<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad\"> </span></span>Notes:<span class=\"_ _30c\"> </span> 1 <span class=\"_ _2b\"> </span>Sterlin<span class=\"_ _3\"/>g share price at grant date each year <span class=\"_ _3\"/>of \u00a32.48 and \u00a32.15 respectively.<span class=\"_ _3\"/> 2 <span class=\"_ _2b\"> </span>Sterlin<span class=\"_ _3\"/>g exercise price each year of \u00a32.01 and <span class=\"_ _3\"/>\u00a31.71 respectively.<span class=\"_ _30c\"> </span> The expected share price volatility is based on historical volat<span class=\"ls1d2 ws1de\">ilit<span class=\"_ _3\"/>y over the past five years. The expe<span class=\"_ _3\"/>cted option life is the<span class=\"ls1bd ws1f8\"> average expected period<span class=\"_ _30c\"> </span></span></span><span class=\"ls1d2 ws1de\"><span class=\"ls1bd ws1f8\"> </span></span>to exercise. The risk-free rate o<span class=\"_ _0\"/>f return is the yield on zero-c<span class=\"ls1df ws1e8\">oupon UK governme<span class=\"_ _0\"/>nt bonds of a term consisten<span class=\"_ _0\"/>t with the assumed<span class=\"ls1cd ws243\"> option life.<span class=\"_ _30c\"> </span></span></span><span class=\"ls1df ws1e8\"><span class=\"ls1cd ws243\"> </span></span><div class=\"t m0 hbd ffac fs31 fc2 sc0 ls20f ws222\" style=\"left:0.0066986084px; bottom:401.1444px;\">23. Share-based payment<span class=\"_ _3\"/> schemes <span class=\"ffad ls21d ws0\">continued<span class=\"ffac ls2\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:382.42444px;\">Movements in the number of share optio<span class=\"_ _0\"/>ns outstanding are as follows:<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws2ef\" style=\"left:460.90012px; bottom:365.96643px;\">2022  <span class=\"ffad ws0\">2021<span class=\"_ _30c\"> </span></span><span class=\"ffad ws0\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls278 ws0\" style=\"left:436.33026px; bottom:325.01642px;\">Number<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls279 ws0\" style=\"left:493.7077px; bottom:352.31647px;\">Weighted<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1fc ws0\" style=\"left:498.79132px; bottom:343.26843px;\">average<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1fc ws1ff\" style=\"left:477.1482px; bottom:334.14246px;\">exercise price<span class=\"_ _30c\"> </span></div><div class=\"t m0 hdb ffac fs2f fc2 sc0 ls2 ws0\" style=\"left:529.90424px; bottom:336.71643px;\">1<span class=\"_ _30c\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls175 ws3a\" style=\"left:483.07513px; bottom:325.01642px;\">($ per share) <span class=\"_ _1\"> </span><span class=\"ffad ls274 ws2f0\"> Number<span class=\"_ _30c\"> </span></span><span class=\"ffad ls274 ws2f0\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27a ws2f1\" style=\"left:627.86395px; bottom:352.31647px;\">Weighted  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls128 ws0\" style=\"left:632.6391px; bottom:343.26843px;\">average<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1dc ws245\" style=\"left:613.89325px; bottom:334.14246px;\">exercise price<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb8 ffad fs2f fc2 sc0 ls2 ws0\" style=\"left:659.72797px; bottom:336.71643px;\">1<span class=\"_ _30c\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls260 ws2bb\" style=\"left:617.6202px; bottom:325.01642px;\">($ per share)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:309.33844px;\">Share options outstanding at beginning of the year<span class=\"_ _0\"/> <span class=\"_ _11f\"> </span><span class=\"ffac ws0\">6,221,056<span class=\"fc13 ls2\"> <span class=\"_ _5d\"> </span></span>1.6<span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span></span><span class=\"ls1b7 ws2f2\"> 33,501,391 <span class=\"_ _6b\"> </span>3.4<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws2f2\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1ba ws0\" style=\"left:0.0066986084px; bottom:295.06445px;\">Granted <span class=\"_ _171\"> </span><span class=\"ffac ls1b7\">1,440,991 <span class=\"_ _5d\"> </span>2.4 <span class=\"_ _9\"> </span><span class=\"ffad ws2f3\"> 938,879<span class=\"_ _0\"/> <span class=\"_ _145\"> </span>2.3<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad ws2f3\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws0\" style=\"left:0.0066986084px; bottom:280.79083px;\">Forfeited<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls201 ws0\" style=\"left:425.03754px; bottom:280.79047px;\">(682,302) <span class=\"_ _6e\"> </span><span class=\"ls1b7\">1.6 <span class=\"_ _9\"> </span><span class=\"ffad ws2f4\"> (1,031,477) <span class=\"_ _6c\"> </span>1.7<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7\"><span class=\"ffad ws2f4\"> </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws0\" style=\"left:0.0066986084px; bottom:266.438px;\">Expired<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c7 ws0\" style=\"left:460.90012px; bottom:266.43842px;\">\u2013 <span class=\"_ _d3\"> </span>\u2013 <span class=\"_ _9\"> </span><span class=\"ffad ls1b9 ws2f5\"> (25,776,840) <span class=\"_ _74\"> </span>\u2013<span class=\"_ _30c\"> </span></span><span class=\"ffad ls1b9 ws2f5\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws0\" style=\"left:0.0066986084px; bottom:252.16486px;\">Exercised<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:44.22711px; bottom:255.44043px;\">2</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:47.912216px; bottom:252.16443px;\"> <span class=\"_ _27a\"> </span><span class=\"ffac ls1bc\">(1,002,968) <span class=\"_ _6e\"> </span><span class=\"ls1b7\">1.5 <span class=\"_ _9\"> </span><span class=\"ffad ws2f4\"> (1,410,897) <span class=\"_ _6c\"> </span>1.7<span class=\"_ _30c\"> </span></span></span></span><span class=\"ffac ls1bc\"><span class=\"ls1b7\"><span class=\"ffad ws2f4\"> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:237.57861px;\">Share options outstanding at end o<span class=\"_ _0\"/>f the year<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:420.1836px; bottom:237.57843px;\">5,976,777 <span class=\"_ _5d\"> </span>1.7 <span class=\"_ _9\"> </span><span class=\"ffad ws2f6\"> 6,221,056 <span class=\"_ _bc\"> </span>1.6<span class=\"_ _30c\"> </span></span><span class=\"ffad ws2f6\"> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0066986084px; bottom:222.91443px;\">Share options exercisabl<span class=\"ls1b7 ws1d3\">e at end o<span class=\"_ _0\"/>f the year <span class=\"_ _27b\"> </span><span class=\"ffac ws0\">251,882 <span class=\"_ _5d\"> </span>1.6 <span class=\"_ _9\"> </span></span><span class=\"ws2f3\"> 127,826 <span class=\"_ _99\"> </span>1.9<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b7 ws1d3\"><span class=\"ws2f3\"> </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f1 ws0\" style=\"left:0.0066986084px; bottom:202.16644px;\">Notes:<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls256 ws2f7\" style=\"left:0.0066986084px; bottom:191.16846px;\">1 <span class=\"_ _2b\"> </span>Calculated at 31 December <span class=\"ws2c3\">exchange ra<span class=\"_ _3\"/>tes each year.<span class=\"_ _30c\"> </span></span><span class=\"ws2c3\"> </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls128 ws246\" style=\"left:0.0066986084px; bottom:180.09247px;\">2 <span class=\"_ _2b\"> </span>The weigh<span class=\"_ _3\"/>ted average share price of op<span class=\"ls27b ws2f8\">tions<span class=\"_ _3\"/> exercised was $2.59 (20<span class=\"_ _3\"/>21: $2.18).<span class=\"_ _30c\"> </span></span><span class=\"ls27b ws2f8\"> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0066986084px; bottom:162.69843px;\">The share options outstandi<span class=\"_ _0\"/>ng at year end have expected remaining lives as follows:<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1fc ws2f9\" style=\"left:0.0066986084px; bottom:97.56854px;\">Range of exercise prices<span class=\"_ _0\"/> ($ per share)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws2ef\" style=\"left:460.90012px; bottom:146.31854px;\">2022  <span class=\"ffad ws0\">2021<span class=\"_ _30c\"> </span></span><span class=\"ffad ws0\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls278 ws2fa\" style=\"left:426.65656px; bottom:106.61658px;\">Number of<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f8 ws202\" style=\"left:415.32224px; bottom:97.49054px;\">share options<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls279 ws0\" style=\"left:493.7077px; bottom:133.99457px;\">Weighted<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls26f ws0\" style=\"left:498.79132px; bottom:124.86859px;\">average<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls26b ws0\" style=\"left:494.96985px; bottom:115.74255px;\">expected<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls257 ws11b\" style=\"left:478.32465px; bottom:106.69458px;\">remaining life<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f8 ws0\" style=\"left:505.17096px; bottom:97.49054px;\">(years)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls218 ws26a\" style=\"left:540.8562px; bottom:106.61658px;\">Number of share<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27c ws0\" style=\"left:572.40137px; bottom:97.49054px;\">options<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27a ws0\" style=\"left:627.86395px; bottom:133.99457px;\">Weighted<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls229 ws0\" style=\"left:632.6391px; bottom:124.86859px;\">average<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls244 ws0\" style=\"left:627.86395px; bottom:115.74255px;\">expected<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls58 ws2fb\" style=\"left:615.30115px; bottom:106.69458px;\">remaining life<span class=\"_ _30c\"> </span> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1fb ws0\" style=\"left:637.1584px; bottom:97.49054px;\">(years)<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b8 ws0\" style=\"left:0.0066986084px; bottom:81.89044px;\">0.00\u20133.00 <span class=\"_ _27c\"> </span><span class=\"ffac ls1b7\">5,976,777<span class=\"fc13 ls2\"> <span class=\"_ _5d\"> </span></span>2.0 <span class=\"_ _9\"> </span><span class=\"ffad ws2f6\"> 6,221,056 <span class=\"_ _bc\"> </span>2.3<span class=\"_ _30c\"> </span></span></span><span class=\"ffac ls1b7\"><span class=\"ffad ws2f6\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "Incremental costs directly attributable to the issue o<span class=\"_ _0\"/>f new ordi<span class=\"ls1bd ws1f8\">nary shares are shown in equity<span class=\"ls1c8 ws1d4\"> a<span class=\"_ _0\"/>s a deduction from the proceed<span class=\"ls1ed ws212\">s, net of tax.</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "Share repurchases are recognised at the po<span class=\"ls1d3 ws1df\">in<span class=\"_ _3\"/>t we become committed to completing th<span class=\"ls1ef ws1fc\">em. A liab<span class=\"_ _3\"/>ility is recognised for the full am<span class=\"_ _3\"/><span class=\"ls242 ws282\">ount of the<span class=\"_ _3\"/> </span></span></span>commitment, including directly attributable <span class=\"ls1b8 ws1ce\">costs, with a corre<span class=\"_ _0\"/>sponding debit to equity. <span class=\"_ _0\"/>Where repurchased shares are held in T<span class=\"ls1c0 ws0\">rea<span class=\"_ _0\"/>sury, a </span></span>transfer from the profit and loss res<span class=\"_ _0\"/>erve to the Treasury share <span class=\"ls1bb ws1ca\">reserve is recognised for the <span class=\"_ _0\"/>full amount of the consideration <span class=\"ls1be ws1cc\">paid. Wher<span class=\"_ _0\"/>e shares </span></span>are repurchased and <span class=\"_ _0\"/>subsequently cancelled, the equivalent par va<span class=\"ls1be ws1cc\">lue<span class=\"_ _0\"/> by which the Company\u2019s share capital is reduced is<span class=\"_ _0\"/> transfe<span class=\"ls1ba ws1c9\">rred to the </span></span>capital redemption reserve. The Employee Trust, which is co<span class=\"_ _0\"/>nsolidated into Man Group, has <span class=\"ls1ca ws250\">the obligation to deli<span class=\"_ _0\"/>ver deferred share-based and fund product<span class=\"_ _0\"/>-b<span class=\"ls20b ws0\">ase<span class=\"_ _3\"/>d </span></span>compensation granted <span class=\"_ _0\"/>to employees, and accor<span class=\"ls1e9 ws1f2\">dingly holds shares and fund investments <span class=\"_ _0\"/><span class=\"ls2 ws240\">to deliver against these future obligation<span class=\"ls1d4 ws1e1\">s. Man Group </span></span></span>plc shares held by the Employee T<span class=\"_ _0\"/>rust and shares held in Treasur<span class=\"ls1c2 ws219\">y are recorde<span class=\"_ _0\"/>d at cost, includin<span class=\"ls1be ws1cc\">g any directly attributable inc<span class=\"ls1bc ws1cb\">remental costs (net </span></span></span>of tax), and are deducte<span class=\"_ _0\"/>d from equity (wit<span class=\"ls1bb\">hin the respective reserves) until the shar<span class=\"_ _0\"/>es<span class=\"ls1be ws1cc\"> are sold, cancelled or transferred to e<span class=\"ls1b7 ws1d3\">mployees. W<span class=\"_ _0\"/>here </span></span></span>such shares are subsequently sold,<span class=\"_ _0\"/> any consideration received, ne<span class=\"ls1e9 ws1f2\">t of any directly attributa<span class=\"_ _0\"/>ble incremental transaction costs a<span class=\"ls1d0 ws1db\">nd the rel<span class=\"_ _0\"/>ated tax </span></span>effects, is included in eq<span class=\"_ _3\"/>uity.<span class=\"_ _30c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "The authorised share capital of Man Group plc <span class=\"_ _0\"/>comprises US$100,000,000 divided into 2,916,666,66<span class=\"_ _0\"/>6 ordinary shares with a par va<span class=\"ls201 ws2fc\">lue of 3<span class=\"_ _30c\"> </span></span>3<span class=\"_ _30c\"> </span>/<span class=\"_ _30c\"> </span>7<span class=\"_ _30c\"> </span>\u00a2 each. Ordinary shares represent 10<span class=\"_ _0\"/>0% of issued share capital and <span class=\"ls1b7 ws1d3\">all issued shares are fully paid. T<span class=\"_ _0\"/>he shares have attached to <span class=\"ls1c5 ws1d1\">them full voti<span class=\"_ _0\"/>ng, </span></span>dividend and ca<span class=\"_ _0\"/>pital distribution (including <span class=\"_ _0\"/>on wind up) rights. They do not <span class=\"_ _0\"/>confer any rights of redemptio<span class=\"_ _0\"/>n. Shareholders have<span class=\"ls202 ws211\"> the right to re<span class=\"_ _0\"/>ceive </span>notice of, attend, vote and s<span class=\"_ _0\"/>peak at general meetings. When a vote<span class=\"ls1be ws1cc\"> is taken o<span class=\"_ _0\"/>n a poll, shareholders are entitled to one vote pe<span class=\"ls1e9 ws1f2\">r or<span class=\"_ _0\"/>dinary share. </span></span>When a vote is taken by a show of <span class=\"_ _0\"/>hands, shareholde<span class=\"ls1bf ws1f9\">rs present in person or by proxy have one vote.<span class=\"_ _30c\"> </span></span>Movements in the number of ordi<span class=\"_ _0\"/>nary shares <span class=\"ls1e9 ws1f2\">in issue and the shares used to calculate <span class=\"_ _0\"/><span class=\"ls1cc ws1f3\">basic and diluted EPS are provide<span class=\"_ _0\"/>d below. </span></span> <span class=\"_ _27d\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _27e\"> </span><span class=\"ffad ws2fd\"> 2021 </span></span>Total  number  Weighted  average  Nominal  value  $m Total  number  Weighted  average  Nominal  value  $m Number of shares at beginning of year <span class=\"_ _27f\"> </span><span class=\"ffac ls1b7\">1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _14d\"> </span></span>1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _44\"> </span></span>51<span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,541,794,770 <span class=\"_ _0\"/>1,541,794,770 <span class=\"_ _a0\"> </span>53 </span></span>Cancellation of own shares held in Treasury<span class=\"_ _0\"/> <span class=\"_ _100\"> </span><span class=\"ffac ls1bc ws0\">(122,551,031) <span class=\"_ _160\"> </span>(52,130,209) <span class=\"_ _c7\"> </span><span class=\"ls1ca\">(5) <span class=\"_ _8\"/><span class=\"ffad ls1c0 ws306\"> (68,686,957) <span class=\"_ _6\"> </span>(9,611,929) <span class=\"_ _160\"> </span>(2) </span></span></span>Number of shares at end of the ye<span class=\"_ _0\"/>ar 1,350,556,782 <span class=\"_ _14d\"> </span>1,420,977,604 <span class=\"_ _44\"> </span>46 <span class=\"_ _9\"> </span><span class=\"ffad ws305\"> 1,473,107,813 <span class=\"_ _0\"/>1,532,182,841 <span class=\"_ _a0\"> </span>51 </span>Shares held in Treasury share rese<span class=\"_ _0\"/>rve  <span class=\"_ _90\"> </span><span class=\"ffac ls1bc ws0\">(80,604,707) <span class=\"_ _280\"> </span>(99,038,830) <span class=\"_ _68\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"/></span></span><span class=\"ls1e9 ws307\"> (79,040,317)<span class=\"sc1 ls2 ws0\"> <span class=\"_ _281\"> </span></span><span class=\"ws0\">(98,674,820)<span class=\"sc1 ls2\"> <span class=\"_ _64\"> </span><span class=\"sc0\"> </span></span></span></span>Man Group plc shares he<span class=\"ls1ee ws1fb\">l<span class=\"_ _0\"/>d by Employee Trust  </span>(33,745,908) <span class=\"_ _160\"> </span>(33,453,4<span class=\"_ _0\"/>09) <span class=\"_ _6e\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ls1e9 ws307\"> (30,611,905) <span class=\"_ _2c\"/>(31,044,822)<span class=\"_ _0\"/> <span class=\"_ _11d\"> </span> </span>Basic number o<span class=\"_ _0\"/>f shares 1,236,206,167 <span class=\"_ _14d\"> </span>1,288,485,365 <span class=\"_ _5d\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,363,455,591 <span class=\"_ _0\"/>1,402,463,199 <span class=\"_ _135\"> </span> </span>Dilutive impact of employee share awards <span class=\"_ _178\"> </span><span class=\"ffac fc13 ls2 ws0\"> <span class=\"_ _99\"> </span><span class=\"fc2 ls1b7\">36,356,550 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"> </span></span><span class=\"ws308\">  <span class=\"_ _128\"/>35,415,800 <span class=\"_ _91\"/> </span>Dilutive impact of Sharesave share options  <span class=\"_ _134\"> </span><span class=\"fc2 ls1b7\">2,467,128 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"/><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _282\"/>2,165,726 <span class=\"_ _91\"/> </span>Dilutive number<span class=\"_ _0\"/> of shares  <span class=\"_ _14d\"> </span><span class=\"fc2 ls1b7\">1,327,309,043 <span class=\"_ _5d\"> </span></span> <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _177\"/>1,440,044,725</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Treasury shares are ordinary shares previous<span class=\"ls1e3 ws237\">l<span class=\"_ _0\"/>y repurchased by the<span class=\"_ _0\"/> Company but not ca<span class=\"_ _0\"/>n<span class=\"ls1b8 ws1ce\">celled (and therefore deducted from equi<span class=\"_ _0\"/>ty<span class=\"ls202 ws211\"> and included </span></span></span>within the Treasury share reserve) a<span class=\"_ _0\"/>nd, as they are no longer outstanding, they ar<span class=\"ls1bb ws1ca\">e ex<span class=\"_ _0\"/>cluded for earnings per share and voting <span class=\"ls1c2 ws219\">rights purposes.  </span></span>Movements in the number of ordi<span class=\"_ _0\"/>nary shares <span class=\"ls1e9 ws1f2\">in issue and the shares used to calculate <span class=\"_ _0\"/><span class=\"ls1cc ws1f3\">basic and diluted EPS are provide<span class=\"_ _0\"/>d below. </span></span> <span class=\"_ _27d\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _27e\"> </span><span class=\"ffad ws2fd\"> 2021 </span></span>Total  number  Weighted  average  Nominal  value  $m Total  number  Weighted  average  Nominal  value  $m Number of shares at beginning of year <span class=\"_ _27f\"> </span><span class=\"ffac ls1b7\">1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _14d\"> </span></span>1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _44\"> </span></span>51<span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,541,794,770 <span class=\"_ _0\"/>1,541,794,770 <span class=\"_ _a0\"> </span>53 </span></span>Cancellation of own shares held in Treasury<span class=\"_ _0\"/> <span class=\"_ _100\"> </span><span class=\"ffac ls1bc ws0\">(122,551,031) <span class=\"_ _160\"> </span>(52,130,209) <span class=\"_ _c7\"> </span><span class=\"ls1ca\">(5) <span class=\"_ _8\"/><span class=\"ffad ls1c0 ws306\"> (68,686,957) <span class=\"_ _6\"> </span>(9,611,929) <span class=\"_ _160\"> </span>(2) </span></span></span>Number of shares at end of the ye<span class=\"_ _0\"/>ar 1,350,556,782 <span class=\"_ _14d\"> </span>1,420,977,604 <span class=\"_ _44\"> </span>46 <span class=\"_ _9\"> </span><span class=\"ffad ws305\"> 1,473,107,813 <span class=\"_ _0\"/>1,532,182,841 <span class=\"_ _a0\"> </span>51 </span>Shares held in Treasury share rese<span class=\"_ _0\"/>rve  <span class=\"_ _90\"> </span><span class=\"ffac ls1bc ws0\">(80,604,707) <span class=\"_ _280\"> </span>(99,038,830) <span class=\"_ _68\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"/></span></span><span class=\"ls1e9 ws307\"> (79,040,317)<span class=\"sc1 ls2 ws0\"> <span class=\"_ _281\"> </span></span><span class=\"ws0\">(98,674,820)<span class=\"sc1 ls2\"> <span class=\"_ _64\"> </span><span class=\"sc0\"> </span></span></span></span>Man Group plc shares he<span class=\"ls1ee ws1fb\">l<span class=\"_ _0\"/>d by Employee Trust  </span>(33,745,908) <span class=\"_ _160\"> </span>(33,453,4<span class=\"_ _0\"/>09) <span class=\"_ _6e\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ls1e9 ws307\"> (30,611,905) <span class=\"_ _2c\"/>(31,044,822)<span class=\"_ _0\"/> <span class=\"_ _11d\"> </span> </span>Basic number o<span class=\"_ _0\"/>f shares 1,236,206,167 <span class=\"_ _14d\"> </span>1,288,485,365 <span class=\"_ _5d\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,363,455,591 <span class=\"_ _0\"/>1,402,463,199 <span class=\"_ _135\"> </span> </span>Dilutive impact of employee share awards <span class=\"_ _178\"> </span><span class=\"ffac fc13 ls2 ws0\"> <span class=\"_ _99\"> </span><span class=\"fc2 ls1b7\">36,356,550 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"> </span></span><span class=\"ws308\">  <span class=\"_ _128\"/>35,415,800 <span class=\"_ _91\"/> </span>Dilutive impact of Sharesave share options  <span class=\"_ _134\"> </span><span class=\"fc2 ls1b7\">2,467,128 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"/><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _282\"/>2,165,726 <span class=\"_ _91\"/> </span>Dilutive number<span class=\"_ _0\"/> of shares  <span class=\"_ _14d\"> </span><span class=\"fc2 ls1b7\">1,327,309,043 <span class=\"_ _5d\"> </span></span> <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _177\"/>1,440,044,725</span><div class=\"t m0 h2a ffac fse fc2 sc0 ls274 ws2ee\" style=\"left:0.0026168823px; bottom:264.41605px;\">Share buybacks </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:577.2995px; bottom:265.11804px;\">2022 <span class=\"_ _1f\"> </span><span class=\"ffad\">2021 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:249.43991px;\">Shares repurchas<span class=\"_ _0\"/>ed during the year ($m) <span class=\"_ _f2\"> </span><span class=\"ffac ls1b7 ws0\">386 <span class=\"_ _1f\"> </span><span class=\"ffad\">180 </span></span></div><div class=\"c w4b hb5\" style=\"left:0.0026168823px; bottom:232.98154px;\"><div class=\"t m0 x0 hb4 y243a ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:7.633362px; bottom:235.16605px;\">verage purchase price (pence) <span class=\"_ _1bf\"> </span><span class=\"ffac ls1b7 ws0\">227.7 <span class=\"_ _9b\"> </span><span class=\"ffad\">199.9 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.0026168823px; bottom:220.81363px;\">Shares repurchased (million) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:577.2995px; bottom:220.8139px;\">135 <span class=\"_ _b2\"> </span><span class=\"ffad\">66 </span></div><div class=\"c w4c hb5\" style=\"left:0.0026168823px; bottom:204.35553px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:7.633362px; bottom:206.53992px;\">ccretive impact on earnings per s<span class=\"_ _0\"/>hare (%) <span class=\"_ _286\"> </span><span class=\"ffac ls1e9 ws0\">6.0<span class=\"fc13 ls2\"> <span class=\"_ _77\"> </span></span><span class=\"ffad ls1b7\">1.7 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:186.5719px;\">The $386 million of shares repurchased in the year c<span class=\"_ _0\"/>omprise th<span class=\"ls1be ws1cc\">e completion of the remaining <span class=\"ls1b9 ws235\">$234 million of the share repurchas<span class=\"ls1b8 ws1ce\">e pr<span class=\"_ _0\"/>ogramme </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:173.62411px;\">announced in December 2021, the completion<span class=\"ls1be ws1cc\"> of the $125 million s<span class=\"_ _0\"/>hare repurchase announced in June 2022 <span class=\"_ _0\"/>and $27 million of the $<span class=\"ls1ba ws1c9\">125 million </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:160.59854px;\">share repurchase<span class=\"_ _0\"/> announced in December 2022.<span class=\"ls1bb ws1ca\"> The purpose <span class=\"_ _0\"/>of the share repurchases was to <span class=\"_ _0\"/>deliver returns to shareholders. All r<span class=\"ls1df ws0\">epurchased </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:147.65074px;\">shares were held in Treasury. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b8 ws1ce\" style=\"left:0.0026168823px; bottom:129.39873px;\">Shares repurchas<span class=\"_ _0\"/>ed during the year represent 10.6% of issued sh<span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">are capital (excluding Treasury shares) as at 31 Decem<span class=\"_ _0\"/>ber 2022 and shares held </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:116.45094px;\">in Treasury which were cancelled during the year rep<span class=\"_ _0\"/>resent 9.7% of<span class=\"ls2 ws1c7\"> issued share capital (excluding Treasury share<span class=\"_ _0\"/>s). At 24 Febr<span class=\"ls1bb ws1ca\">uary 2023, we had </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:103.42534px;\">an unexpired authority to repurchase up to 38<span class=\"_ _0\"/>,049,057 of our ordinary shares. A <span class=\"ws1d3\">special resolution will be proposed at <span class=\"_ _0\"/>the fort<span class=\"ls209 ws21b\">hcoming Annual </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0026168823px; bottom:90.39975px;\">General Meeting, pursuant <span class=\"_ _0\"/>to which the Co<span class=\"ls1b9 ws235\">mpany will seek authority to repurchase up<span class=\"ls1b7 ws1d3\"> to 124,190,442 ordinary shares, re<span class=\"_ _0\"/>presentin<span class=\"ls24f ws298\">g 10%<span class=\"_ _3\"/> of the </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0026168823px; bottom:77.451965px;\">issued share capital (excluding Tre<span class=\"_ _0\"/>a<span class=\"ls2 ws1c7\">sury shares) at 24 February 2023. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:59.199936px;\">In 2022, we funded $91 million via contribution or loan (2021: <span class=\"ls1b7 ws1d3\">$33 million) to e<span class=\"_ _0\"/>nable the Employee Trust to meet its current pe<span class=\"ls1ea ws1f5\">riod obligations. </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:46.25215px;\">At 31 December 2022, the net ass<span class=\"_ _0\"/>ets of the Employee Trust amounted to $146 million (2021: $103 million). These as<span class=\"_ _0\"/>sets include 3<span class=\"ls1b7\">3,745,908 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:33.226562px;\">(2021: 30,611,905) ordinary shares in the Compa<span class=\"_ _0\"/>ny, and $65 millio<span class=\"ls1be ws1cc\">n of fund product investme<span class=\"_ _0\"/>nts (2021: $41 million) which are in<span class=\"ls201 ws20e\">cluded within </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c5 ws1d1\" style=\"left:0.0026168823px; bottom:20.200966px;\">investments in fu<span class=\"_ _0\"/>nd products. </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bc ws1cb\" style=\"left:0.0026168823px; bottom:2.0267563px;\">The Employee Trust waived all dividend entitleme<span class=\"_ _0\"/>nts of<span class=\"ls1be ws1cc\"> the shares held in the current and prior years. </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0026168823px; bottom:251.4801px;\">Movements in the number of ordi<span class=\"_ _0\"/>nary shares <span class=\"ls1e9 ws1f2\">in issue and the shares used to calculate <span class=\"_ _0\"/><span class=\"ls1cc ws1f3\">basic and diluted EPS are provide<span class=\"_ _0\"/>d below. </span></span></div><div class=\"t m0 h2a ffad fse fc2 sc0 ls2 ws0\" style=\"left:250.71606px; bottom:235.0987px;\"> <span class=\"_ _27d\"> </span><span class=\"ffac ls129\">2022 <span class=\"_ _27e\"> </span><span class=\"ffad ws2fd\"> 2021 </span></span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls278 ws2fa\" style=\"left:309.82123px; bottom:212.3227px;\">Total  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls279 ws2fe\" style=\"left:301.56635px; bottom:203.19666px;\">number  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls279 ws2fe\" style=\"left:371.8645px; bottom:212.3227px;\">Weighted  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls26f ws2e6\" style=\"left:377.47388px; bottom:203.19666px;\">average  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls27d ws2ff\" style=\"left:425.9185px; bottom:221.44867px;\">Nominal  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls274 ws300\" style=\"left:436.2032px; bottom:212.40063px;\">value  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:445.36237px; bottom:203.19666px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27c ws301\" style=\"left:518.2882px; bottom:212.3227px;\">Total  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls24a ws302\" style=\"left:508.81366px; bottom:203.19666px;\">number  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27a ws2f1\" style=\"left:578.7074px; bottom:212.3227px;\">Weighted  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls229 ws303\" style=\"left:585.4285px; bottom:203.19666px;\">average  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls14a ws304\" style=\"left:632.3064px; bottom:221.44867px;\">Nominal  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws77\" style=\"left:641.8905px; bottom:212.40063px;\">value  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:649.1545px; bottom:203.19666px;\">$m </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:187.59668px;\">Number of shares at beginning of year <span class=\"_ _27f\"> </span><span class=\"ffac ls1b7\">1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _14d\"> </span></span>1,473,107,813<span class=\"fc13 ls2\"> <span class=\"_ _44\"> </span></span>51<span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,541,794,770 <span class=\"_ _0\"/>1,541,794,770 <span class=\"_ _a0\"> </span>53 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:173.24469px;\">Cancellation of own shares held in Treasury<span class=\"_ _0\"/> <span class=\"_ _100\"> </span><span class=\"ffac ls1bc ws0\">(122,551,031) <span class=\"_ _160\"> </span>(52,130,209) <span class=\"_ _c7\"> </span><span class=\"ls1ca\">(5) <span class=\"_ _8\"/><span class=\"ffad ls1c0 ws306\"> (68,686,957) <span class=\"_ _6\"> </span>(9,611,929) <span class=\"_ _160\"> </span>(2) </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0026168823px; bottom:158.65881px;\">Number of shares at end of the ye<span class=\"_ _0\"/>ar </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:261.93845px; bottom:158.65869px;\">1,350,556,782 <span class=\"_ _14d\"> </span>1,420,977,604 <span class=\"_ _44\"> </span>46 <span class=\"_ _9\"> </span><span class=\"ffad ws305\"> 1,473,107,813 <span class=\"_ _0\"/>1,532,182,841 <span class=\"_ _a0\"> </span>51 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:144.38464px;\">Shares held in Treasury share rese<span class=\"_ _0\"/>rve  <span class=\"_ _90\"> </span><span class=\"ffac ls1bc ws0\">(80,604,707) <span class=\"_ _280\"> </span>(99,038,830) <span class=\"_ _68\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"/></span></span><span class=\"ls1e9 ws307\"> (79,040,317)<span class=\"sc1 ls2 ws0\"> <span class=\"_ _281\"> </span></span><span class=\"ws0\">(98,674,820)<span class=\"sc1 ls2\"> <span class=\"_ _64\"> </span><span class=\"sc0\"> </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0026168823px; bottom:130.03223px;\">Man Group plc shares he<span class=\"ls1ee ws1fb\">l<span class=\"_ _0\"/>d by Employee Trust  </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1bc ws0\" style=\"left:274.0525px; bottom:130.03265px;\">(33,745,908) <span class=\"_ _160\"> </span>(33,453,4<span class=\"_ _0\"/>09) <span class=\"_ _6e\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ls1e9 ws307\"> (30,611,905) <span class=\"_ _2c\"/>(31,044,822)<span class=\"_ _0\"/> <span class=\"_ _11d\"> </span> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d0 ws1db\" style=\"left:0.0026168823px; bottom:115.44684px;\">Basic number o<span class=\"_ _0\"/>f shares </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:261.93845px; bottom:115.446655px;\">1,236,206,167 <span class=\"_ _14d\"> </span>1,288,485,365 <span class=\"_ _5d\"> </span><span class=\"fc13 ls2\"> <span class=\"_ _9\"> </span></span><span class=\"ffad ws305\"> 1,363,455,591 <span class=\"_ _0\"/>1,402,463,199 <span class=\"_ _135\"> </span> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:101.094666px;\">Dilutive impact of employee share awards <span class=\"_ _178\"> </span><span class=\"ffac fc13 ls2 ws0\"> <span class=\"_ _99\"> </span><span class=\"fc2 ls1b7\">36,356,550 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"> </span></span><span class=\"ws308\">  <span class=\"_ _128\"/>35,415,800 <span class=\"_ _91\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:86.821075px;\">Dilutive impact of Sharesave share options </div><div class=\"t m0 hb3 ffac fs2e fc13 sc0 ls2 ws0\" style=\"left:328.281px; bottom:86.82068px;\"> <span class=\"_ _134\"> </span><span class=\"fc2 ls1b7\">2,467,128 <span class=\"_ _c5\"> </span></span> <span class=\"_ _9\"/><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _282\"/>2,165,726 <span class=\"_ _91\"/> </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d0 ws1db\" style=\"left:0.0026168823px; bottom:72.23483px;\">Dilutive number<span class=\"_ _0\"/> of shares </div><div class=\"t m0 hb3 ffac fs2e fc13 sc0 ls2 ws0\" style=\"left:328.281px; bottom:72.23465px;\"> <span class=\"_ _14d\"> </span><span class=\"fc2 ls1b7\">1,327,309,043 <span class=\"_ _5d\"> </span></span> <span class=\"_ _9\"> </span><span class=\"ffad fc2 ls1b7 ws308\">  <span class=\"_ _177\"/>1,440,044,725</span><span class=\"ffad fc2 ls1b7 ws308\"> <span class=\"_ _283\"/> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:390.0628px; bottom:46.260803px;\">2022 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:593.8686px; bottom:45.558655px;\">2021 </div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1be ws254\" style=\"left:0.0026168823px; bottom:30.582794px;\">Statutory profit ($m)<span class=\"sc1 ls2 ws0\"> <span class=\"_ _284\"> </span><span class=\"ffac fc13 sc0\"> <span class=\"_ _285\"> </span><span class=\"fc2 ls1b7\">608 <span class=\"_ _5c\"> </span></span><span class=\"ffad\"> <span class=\"_ _0\"/></span></span></span><span class=\"ls1b7 ws308\">  <span class=\"_ _f0\"/>487 <span class=\"_ _91\"/> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1c1 ws1cd\" style=\"left:0.0026168823px; bottom:16.308655px;\">Basic EPS <span class=\"sc1 ls2 ws0\"> <span class=\"_ _24b\"> </span><span class=\"ffac fc13 sc0\"> <span class=\"_ _d6\"> </span><span class=\"fc2 ls1b7\">47.2\u00a2 <span class=\"_ _5c\"> </span></span><span class=\"ffad\"> <span class=\"_ _4\"/></span></span></span><span class=\"ls1b7 ws308\">  <span class=\"_ _22e\"/>34.7\u00a2 <span class=\"_ _91\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:0.0026168823px; bottom:2.0350647px;\">Diluted EPS <span class=\"sc1 ls2 ws0\"> </span></div><div class=\"t m0 hb3 ffac fs2e fc13 sc0 ls2 ws0\" style=\"left:328.281px; bottom:2.03479px;\"> <span class=\"_ _1c0\"> </span><span class=\"fc2 ls1b7\">45.8\u00a2 <span class=\"_ _5c\"> </span></span><span class=\"ffad\"> <span class=\"_ _4\"/><span class=\"fc2 ls1b7 ws308\">  <span class=\"_ _22e\"/>33.8\u00a2<span class=\"_ _0\"/> </span></span><span class=\"ffad\"><span class=\"fc2 ls1b7 ws308\"><span class=\"_ _91\"/> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.009304047px; bottom:28.006042px;\">Accounting policy<span class=\"_ _30c\"> </span> </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.009304047px; bottom:15.058044px;\">Dividend distributions to the Comp<span class=\"ls1bc ws1cb\">any\u2019s shareholder<span class=\"_ _0\"/>s are recognised<span class=\"ls1e0 ws1e9\"> directly within<span class=\"_ _3\"/> equity in th<span class=\"ls2 ws1c7\">e period in which the dividend <span class=\"ls214 ws23a\">is paid or, for final<span class=\"_ _30c\"> </span></span></span></span></span><span class=\"ls1bc ws1cb\"><span class=\"ls1e0 ws1e9\"><span class=\"ls2 ws1c7\"><span class=\"ls214 ws23a\"> </span></span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ed ws1fa\" style=\"left:0.009304047px; bottom:2.0320435px;\">dividends, approv<span class=\"_ _0\"/>ed by th<span class=\"ls2 ws1c7\">e Company\u2019s shareholders<span class=\"_ _0\"/>.</span><span class=\"ls2 ws1c7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": " <span class=\"_ _1ea\"> </span><span class=\"ffac ls1fa\">\u00a2/share<span class=\"_ _30c\"> </span></span>2022<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>\u00a2/share<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>$m<span class=\"_ _30c\"> </span>Ordinary shares <span class=\"_ _21c\"> </span><span class=\"ls2 ws0\"> <span class=\"_ _e0\"> </span> <span class=\"_ _17b\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _301\"/> </span></span>Final dividend paid for the previo<span class=\"ls1c0 ws0\">us<span class=\"_ _0\"/> financial year to 31 December <span class=\"_ _35\"> </span><span class=\"ffac ls1b7\">8.4 <span class=\"_ _40\"> </span>110 <span class=\"_ _64\"> </span><span class=\"ffad ws309\">5.7 81<span class=\"_ _30c\"> </span></span></span></span>Interim dividend <span class=\"_ _0\"/>paid for the six months to<span class=\"_ _0\"/> 30 June 5.6 <span class=\"_ _77\"> </span>69 <span class=\"_ _64\"> </span><span class=\"ffad ws309\">5.6 79<span class=\"_ _30c\"> </span></span>Dividends paid <span class=\"_ _3e\"> </span><span class=\"ls1b7\">179 <span class=\"_ _17b\"> </span><span class=\"ffad ws30a\"> 160<span class=\"_ _30c\"> </span></span></span>Proposed final dividend for the cu<span class=\"ls1bd ws1f8\">rrent financial year <span class=\"_ _0\"/>to 31 December <span class=\"_ _181\"> </span><span class=\"ffac ls1b7 ws0\"><span>10.1</span> <span class=\"_ _3e\"> </span><span>125</span> <span class=\"_ _64\"> </span><span class=\"ffad ws30a\"><span>8.4</span> <span>115</span><span class=\"fc3 ls2 ws0\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "0.101",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  },
  "fact-4": {
   "value": "125000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-7": {
   "value": "0.084",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  },
  "fact-5": {
   "value": "115000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-519": {
   "value": "Accounting policy Disclosure of revenue by geographic location <span class=\"ls202 ws211\">is <span class=\"_ _0\"/>based on the registered domici<span class=\"_ _0\"/>le of th<span class=\"ls1e0 ws1e9\">e fund entit<span class=\"_ _3\"/>y or managed account paying o<span class=\"ls1c0 ws0\">ur fees.  </span></span></span>Non-current assets are allocated<span class=\"_ _3\"/> based on where the assets are <span class=\"ls1d2 ws1de\">located, and include goodwill and <span class=\"ws1df\">acqu<span class=\"_ _3\"/>ired intangible assets, ot<span class=\"ls1d4 ws1e1\">her intangibles, </span></span></span>leasehold improvements an<span class=\"ls2 ws1c7\">d equipment, a<span class=\"_ _0\"/>nd right-of-use lease assets. For good<span class=\"ls1bb ws1ca\">will and other acquire<span class=\"_ _0\"/>d intangible assets, we cons<span class=\"ls1b9 ws235\">ider that the </span></span></span>location of the intangib<span class=\"_ _3\"/>les is best reflected by the <span class=\"ls1bb ws1ca\">location of the individuals managing those as<span class=\"_ _0\"/>sets.  </span>",
   "dimensions": {
    "concept": "mangroupplc:DescriptionOfAccountingPolicyForGeographicalDisclosure",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "$m<span class=\"ffad ls2\"> </span>2022<span class=\"_ _30c\"> </span>2021<span class=\"_ _30c\"> </span>Revenue Non-current<span class=\"_ _30c\"> </span>assets Revenue <span class=\"_ _287\"/> Non-current<span class=\"_ _30c\"> </span>assets<span class=\"_ _30c\"> </span>Cayman Islands <span class=\"_ _288\"> </span><span class=\"ffac ls1b7 ws0\">956 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"> </span></span><span class=\"ffad ws30d\"> 701 <span class=\"_ _e9\"> </span></span></span>Ireland <span class=\"_ _222\"> </span><span class=\"ffac ls1b7\">197 <span class=\"_ _d4\"> </span><span class=\"ls1c7\">\u2013 <span class=\"_ _9\"/></span><span class=\"ffad ws30d\"> 241 <span class=\"_ _e7\"> </span></span></span>United Kingdom and the Chann<span class=\"_ _3\"/>el Islands<span class=\"_ _30c\"> </span>217 <span class=\"_ _72\"> </span>657 <span class=\"_ _9\"/><span class=\"ffad ws30d\"> 189 693<span class=\"fc3 ls2 ws0\"> </span></span>United States of America<span class=\"_ _30c\"> </span>235 <span class=\"_ _72\"> </span>228 <span class=\"_ _9\"/><span class=\"fc15 ls2\"> <span class=\"_ _3e\"> </span></span><span class=\"ffad ws30e\">204 202<span class=\"fc3 ls2 ws0\"> </span></span>Other countr<span class=\"_ _3\"/>ies<span class=\"_ _30c\"> </span>127 <span class=\"_ _b8\"> </span>8 <span class=\"_ _9\"/><span class=\"ffad ws30d\"> 146 <span class=\"_ _13b\"> </span></span>1,732 <span class=\"_ _72\"> </span>893 <span class=\"_ _9\"> </span><span class=\"ffad ws2b7\"> 1,481 <span class=\"_ _14c\"> </span>904<span class=\"_ _30c\"> </span></span>Revenue from one fund of $213 mi<span class=\"_ _0\"/>llion (2021: revenue from one fu<span class=\"ls1c2 ws219\">nd of $158 million) exceeded 10% of total annual revenue, drive<span class=\"ls227 ws257\">n by <span class=\"_ _0\"/>high levels<span class=\"_ _30c\"> </span></span></span>of performance fees crystallising during the year. Excluding perf<span class=\"ls1fd\">ormance fees, revenue from no single fund exceed<span class=\"_ _3\"/>ed 10% of reve<span class=\"ls1e9 ws1f2\">nue for the year.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "Accounting policy Related parties comprise key management pers<span class=\"ls1e9 ws1f2\">onnel, associates and fund e<span class=\"_ _0\"/>ntities which <span class=\"ws1d3\">we are deemed to control. All transaction<span class=\"ls1c0 ws0\">s with r<span class=\"_ _0\"/>elated </span></span></span>parties were carried out o<span class=\"_ _0\"/>n an arm\u2019s-length basis. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:162.9458px;\">The Executive Committee, together <span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">with the Company\u2019s non-executive directors, are co<span class=\"ls202 ws211\">nsidered to<span class=\"_ _0\"/> be our key management personnel</span></span><span class=\"ws240\">, bei<span class=\"_ _0\"/>ng those </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d3 ws1df\" style=\"left:0.0066986084px; bottom:149.9202px;\">directors, partners and employees having au<span class=\"_ _3\"/>thority and responsib<span class=\"_ _3\"/>ility for planning, directing and<span class=\"_ _3\"/> controlling our activities. </div><div class=\"t m0 h44 ffaf fse fc2 sc0 ls270 ws2e7\" style=\"left:0.0066986084px; bottom:123.71179px;\">Key managemen<span class=\"_ _0\"/>t compensation </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:578.61084px; bottom:133.5398px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls7a ws0\" style=\"left:584.70874px; bottom:124.41379px;\">$m </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls129 ws0\" style=\"left:642.88904px; bottom:133.5398px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls7a ws0\" style=\"left:648.2097px; bottom:124.41379px;\">$m </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:108.73578px;\">Salaries and other short-term empl<span class=\"_ _0\"/>oyee benefits<span class=\"_ _30c\"> </span></div><div class=\"t m0 hba ffad fs30 fc2 sc0 ls2 ws0\" style=\"left:215.17789px; bottom:112.01178px;\">1</div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls2 ws0\" style=\"left:219.25262px; bottom:108.73578px;\"> <span class=\"_ _243\"> </span><span class=\"ffac ls1b7\">80 <span class=\"_ _d6\"> </span><span class=\"ffad\">64 </span></span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls202 ws211\" style=\"left:0.0066986084px; bottom:94.46179px;\">Share-based payment charg<span class=\"_ _0\"/>e <span class=\"_ _196\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _d6\"> </span><span class=\"ffad\">25 </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls227 ws257\" style=\"left:0.0066986084px; bottom:80.1882px;\">Fund produc<span class=\"_ _0\"/>t-based payment cha<span class=\"_ _0\"/>rge </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:584.70874px; bottom:80.187775px;\">21 <span class=\"_ _d6\"> </span><span class=\"ffad\">15 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws21e\" style=\"left:0.0066986084px; bottom:65.83536px;\">Pension costs (defined contribution) </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:590.1066px; bottom:65.835785px;\">1 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1cb ws0\" style=\"left:0.0066986084px; bottom:51.24994px;\">Total </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b7 ws0\" style=\"left:578.61084px; bottom:51.249786px;\">126 <span class=\"_ _4b\"> </span><span class=\"ffad\">105 </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls21e ws0\" style=\"left:0.0066986084px; bottom:30.5018px;\">Note: </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f4 ws1e6\" style=\"left:0.0066986084px; bottom:19.503784px;\">1 <span class=\"_ _2b\"> </span>Includes salary, benef<span class=\"_ _3\"/>its and cash bonus.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0066986084px; bottom:2.031784px;\">We paid \u00a335,000 to the Standards Board for Alter<span class=\"_ _0\"/>native Investment<span class=\"ls1be ws1cc\">s Limited during the year, which is considere<span class=\"_ _0\"/>d a related party<span class=\"ls1c0 ws216\">. </span></span><span class=\"ls1be ws1cc\"><span class=\"ls1c0 ws216\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "The Executive Committee, together <span class=\"_ _0\"/><span class=\"ls1e9 ws1f2\">with the Company\u2019s non-executive directors, are co<span class=\"ls202 ws211\">nsidered to<span class=\"_ _0\"/> be our key management personnel</span></span><span class=\"ws240\">, bei<span class=\"_ _0\"/>ng those </span>directors, partners and employees having au<span class=\"_ _3\"/>thority and responsib<span class=\"_ _3\"/>ility for planning, directing and<span class=\"_ _3\"/> controlling our activities. Key managemen<span class=\"_ _0\"/>t compensation 2022 $m 2021 $m Salaries and other short-term empl<span class=\"_ _0\"/>oyee benefits<span class=\"_ _30c\"> </span>1 <span class=\"_ _243\"> </span><span class=\"ffac ls1b7\">80 <span class=\"_ _d6\"> </span><span class=\"ffad\">64 </span></span>Share-based payment charg<span class=\"_ _0\"/>e <span class=\"_ _196\"> </span><span class=\"ffac ls1b7 ws0\">24 <span class=\"_ _d6\"> </span><span class=\"ffad\">25 </span></span>Fund produc<span class=\"_ _0\"/>t-based payment cha<span class=\"_ _0\"/>rge 21 <span class=\"_ _d6\"> </span><span class=\"ffad\">15 </span>Pension costs (defined contribution) 1 <span class=\"_ _12c\"> </span><span class=\"ffad\">1 </span>Total 126 <span class=\"_ _4b\"> </span><span class=\"ffad\">105 </span>Note: 1 <span class=\"_ _2b\"> </span>Includes salary, benef<span class=\"_ _3\"/>its and cash bonus.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls220 ws253\" style=\"left:0.0066986084px; bottom:103.97041px;\">28. Other matters </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0066986084px; bottom:85.17241px;\">In July 2019, the Public<span class=\"ls1b7 ws1d3\"> Institution for Social Security in</span> Kuwait (PIFSS)<span class=\"_ _0\"/> served a claim ag<span class=\"ls1cb ws1d6\">ainst a number of parties, incl<span class=\"_ _0\"/>udin<span class=\"ls1df ws1e8\">g certain Man Group </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls2 ws1c7\" style=\"left:0.0066986084px; bottom:72.224625px;\">companies, a former employee of <span class=\"_ _0\"/>Man Group and a former third-pa<span class=\"ls1c0 ws0\">rty intermediary. T<span class=\"_ _0\"/>he subject matter of these allegations dates </span>bac<span class=\"_ _0\"/>k over a period </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1fd ws261\" style=\"left:0.0066986084px; bottom:59.199036px;\">of 20 years. PIFSS is seeking compensation of $156 million (plus compound interest) and certain other remedies which<span class=\"_ _3\"/> are unquan<span class=\"ls1bb ws21e\">tified in the claim. </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c9 ws1d5\" style=\"left:0.0066986084px; bottom:46.17343px;\">We dispute the allegations and consider there is no merit to <span class=\"ls1ef ws1fc\">t<span class=\"_ _3\"/>he claim (in respect of liability and quan<span class=\"_ _3\"/>tum), and will therefor<span class=\"ls1c2 ws219\">e vigorously and robustly </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1ca ws1dc\" style=\"left:0.0066986084px; bottom:33.225647px;\">defend the proce<span class=\"_ _0\"/>edings.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls283 ws22f\" style=\"left:0.0066986084px; bottom:14.973633px;\">We are sub<span class=\"_ _3\"/>ject to various o<span class=\"_ _3\"/>ther claims, <span class=\"_ _3\"/>assessments, regu<span class=\"_ _3\"/>latory <span class=\"ls284 ws1d3\">enquiries and i<span class=\"_ _0\"/>nvestigations in<span class=\"_ _0\"/> the normal course o<span class=\"_ _0\"/>f business. <span class=\"ls285 ws1f3\">The Board does n<span class=\"_ _3\"/>ot </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls285 ws1f3\" style=\"left:0.0066986084px; bottom:2.0258408px;\">expect s<span class=\"_ _3\"/>uch matters t<span class=\"_ _3\"/>o have a mate<span class=\"_ _3\"/>rial adve<span class=\"_ _3\"/>rse effect on<span class=\"_ _3\"/> our financ<span class=\"_ _3\"/>ial position<span class=\"_ _3\"/>.<span class=\"_ _30c\"> </span></div>",
   "dimensions": {
    "concept": "mangroupplc:DisclosureOfOtherMatters",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"t m0 hbd ffac fs31 fc2 sc0 ls223 ws24e\" style=\"left:0.0026168823px; bottom:59.744385px;\">29. Subsequent events </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls286 ws1dc\" style=\"left:0.0026168823px; bottom:41.024414px;\">In February<span class=\"_ _3\"/> 2023, we sign<span class=\"_ _3\"/>ed a sub-lease<span class=\"_ _3\"/> with a new te<span class=\"_ _3\"/>nant for a <span class=\"_ _3\"/><span class=\"ls23c ws30f\">substantial portion of the vacant space in our London office. T<span class=\"ls287 ws1d6\">he sub<span class=\"_ _3\"/>-lease mee<span class=\"_ _3\"/>ts the </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls287 ws298\" style=\"left:0.0026168823px; bottom:27.99884px;\">definit<span class=\"_ _3\"/>ion of a finance leas<span class=\"_ _3\"/>e under IFRS 16 \u2018Lea<span class=\"_ _3\"/>ses\u2019 and therefo<span class=\"_ _3\"/>re on lease commenceme<span class=\"_ _3\"/>nt we derecognis<span class=\"_ _3\"/>ed the associat<span class=\"_ _3\"/>ed portion<span class=\"_ _3\"/><span class=\"ls288 ws1d3\"> of our<span class=\"_ _3\"/> ROU lease </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls289 ws310\" style=\"left:0.0026168823px; bottom:14.973206px;\">asset of $17 million and recognised a finance lease receivable of<span class=\"ls28a ws2ec\"> $20 million. The excess of the <span class=\"ls28b ws1fd\">f<span class=\"_ _3\"/>inance lease receivable over <span class=\"ls28c ws1ce\">the derecognis<span class=\"_ _3\"/>ed ROU </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls28d ws311\" style=\"left:0.0026168823px; bottom:2.0254517px;\">lease asset of $3 million has been <span class=\"_ _3\"/><span class=\"ls23c ws27d\">recognised as a gain on<span class=\"_ _3\"/> disposal<span class=\"ls28e ws29a\"> of the ROU leas<span class=\"ls28f ws1ec\">e asset in<span class=\"_ _3\"/> 2023.</span></span></span><span class=\"ls23c ws27d\"><span class=\"ls28e ws29a\"><span class=\"ls28f ws1ec\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "<div class=\"t m0 hb3 ffac fs2e fc16 sc0 ls1e9 ws1f2\" style=\"left:0.0071029663px; bottom:103.42792px;\">Accounting policy </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:0.0071029663px; bottom:90.47992px;\">We have evaluated all exposures and concl<span class=\"_ _0\"/>uded that where we ho<span class=\"ls1e9 ws1f2\">ld an investm<span class=\"_ _0\"/>ent, fee receivable, accrued income, or commitment w<span class=\"ls1ec ws1f7\">ith an </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:77.45392px;\">investment fund or a CLO, this represents <span class=\"ls213 ws230\">an interest in a<span class=\"_ _3\"/> structur<span class=\"_ _3\"/>ed entity<span class=\"_ _3\"/> as defi<span class=\"ls1c0 ws0\">ned by IFRS 12 \u2018Disclosure of Interests in <span class=\"ls1df ws1e8\">Other Entities\u2019.<span class=\"_ _0\"/> </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bd ws220\" style=\"left:0.0071029663px; bottom:59.279907px;\">Investment funds are designed so that thei<span class=\"ls2 ws1c7\">r activities are not governed<span class=\"_ _0\"/> by way of voting rights, and contractual arrange<span class=\"_ _0\"/>ments a<span class=\"ws240\">re the dominant </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c8 ws1d4\" style=\"left:0.0071029663px; bottom:46.253906px;\">factor in affecting an investor<span class=\"ls1c0 ws0\">\u2019s re<span class=\"_ _0\"/>turns. The activities of thes<span class=\"ls1be ws254\">e entities are governed by investment management agreements or<span class=\"ls213 ws230\">, in the case o<span class=\"_ _3\"/>f </span></span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1bb ws1ca\" style=\"left:0.0071029663px; bottom:33.227905px;\">CLOs, indentures.  </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1be ws1cc\" style=\"left:0.0071029663px; bottom:15.053894px;\">Our maximum exposure to loss fro<span class=\"_ _0\"/>m unconsolidated structured enti<span class=\"ls1ee ws1fb\">ties is the<span class=\"_ _0\"/> sum total of any in</span><span class=\"ws254\">vestment held, fee receivables a<span class=\"ls291 ws0\">nd </span></span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1d4 ws1e1\" style=\"left:0.0071029663px; bottom:2.027893px;\">accrued income.<span class=\"fc13 ls2 ws0\"> <span class=\"fc2\"> </span></span></div>",
   "dimensions": {
    "concept": "mangroupplc:DescriptionOfAccountingPolicyForStructuredEntities",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1e9 ws1f2\" style=\"left:0.0026168823px; bottom:415.61084px;\">Our interest in and exposure to unconsolid<span class=\"ls2 ws1c7\">ated str<span class=\"_ _0\"/>uctured entities is as follows:  </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:0.0026168823px; bottom:362.10284px;\">2022 </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls278 ws2fa\" style=\"left:163.0585px; bottom:381.05682px;\">Total  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls39 ws0\" style=\"left:163.0585px; bottom:372.00885px;\">AUM </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls261 ws2c1\" style=\"left:161.84924px; bottom:362.80487px;\"> ($bn) </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls279 ws2fe\" style=\"left:192.69318px; bottom:399.23083px;\">Less infrastructure </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls143 ws313\" style=\"left:210.08066px; bottom:390.18286px;\">mandates and </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls26f ws313\" style=\"left:212.52026px; bottom:381.05682px;\"> consolidated </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls25e ws1d8\" style=\"left:218.37726px; bottom:372.00885px;\">fund entities<span class=\"_ _30c\"> </span></div><div class=\"t m0 hdb ffac fs2f fc2 sc0 ls2 ws0\" style=\"left:263.4137px; bottom:374.58295px;\">1<span class=\"_ _30c\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls261 ws314\" style=\"left:244.72202px; bottom:362.80487px;\">($bn)  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f5 ws200\" style=\"left:306.85852px; bottom:399.23083px;\">Total AUM </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls26b ws0\" style=\"left:288.89316px; bottom:390.18286px;\">unconsolidated<span class=\"_ _0\"/> </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f8 ws0\" style=\"left:306.85852px; bottom:381.05682px;\">structured </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls265 ws0\" style=\"left:317.54712px; bottom:372.00885px;\">entities </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls261 ws0\" style=\"left:327.1705px; bottom:362.80487px;\">($bn) </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls254 ws315\" style=\"left:378.7285px; bottom:371.93085px;\">Number  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls279 ws2fe\" style=\"left:377.47388px; bottom:362.80487px;\">of funds </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f8 ws202\" style=\"left:458.3761px; bottom:390.18286px;\">Net  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls238 ws0\" style=\"left:422.42526px; bottom:381.05682px;\">management </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1fc ws2f9\" style=\"left:431.8443px; bottom:372.00885px;\">fee margin<span class=\"_ _30c\"> </span></div><div class=\"t m0 hdb ffac fs2f fc2 sc0 ls2 ws0\" style=\"left:471.04498px; bottom:374.58295px;\">2<span class=\"_ _30c\"> </span></div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f1 ws0\" style=\"left:458.3761px; bottom:362.80487px;\">(%) </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1fb ws316\" style=\"left:488.0689px; bottom:390.18286px;\">Fair value of </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f7 ws0\" style=\"left:493.3105px; bottom:381.05682px;\">investment </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1db ws2ba\" style=\"left:516.13293px; bottom:372.00885px;\"> held </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws70\" style=\"left:516.13293px; bottom:362.80487px;\"> ($m) </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls14a ws0\" style=\"left:583.5564px; bottom:399.23083px;\">Fee </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls292 ws1e5\" style=\"left:551.541px; bottom:390.18286px;\"> receivables </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f2 ws1ff\" style=\"left:548.115px; bottom:381.05682px;\"> and accrued </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls261 ws0\" style=\"left:569.6197px; bottom:372.00885px;\">income </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws70\" style=\"left:578.7074px; bottom:362.80487px;\"> ($m) </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls262 ws0\" style=\"left:623.1342px; bottom:390.18286px;\">Maximum </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f8 ws202\" style=\"left:624.8432px; bottom:381.05682px;\">exposure  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls1f4 ws1e6\" style=\"left:634.594px; bottom:372.00885px;\">to loss  </div><div class=\"t m0 h2a ffac fse fc2 sc0 ls129 ws0\" style=\"left:643.9285px; bottom:362.80487px;\">($m) </div><div class=\"c w4d hb9\" style=\"left:0.0026168823px; bottom:344.94244px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1c8 ws0\" style=\"left:7.633362px; bottom:347.20483px;\">lternative <span class=\"_ _289\"> </span><span class=\"ls2\"> <span class=\"_ _7e\"> </span> <span class=\"_ _27\"> </span> <span class=\"_ _fd\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _fd\"> </span> <span class=\"_ _17b\"> </span> </span></div><div class=\"c w4e hb5\" style=\"left:0.0026168823px; bottom:330.35645px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bd ws1f8\" style=\"left:7.633362px; bottom:332.54083px;\">bsolute return <span class=\"_ _11b\"> </span><span class=\"ffac ls1b7 ws0\">46.0 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.3) <span class=\"_ _18e\"> </span></span>45.7 <span class=\"_ _6e\"> </span>107 <span class=\"_ _135\"> </span>1.12 <span class=\"_ _72\"> </span>108 <span class=\"_ _72\"> </span>284 <span class=\"_ _72\"> </span>392 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bf ws1f9\" style=\"left:0.0026168823px; bottom:318.26685px;\">Total return <span class=\"_ _142\"> </span><span class=\"ffac ls1b7 ws0\">28.8 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>28.6 <span class=\"_ _f1\"> </span>80 <span class=\"_ _135\"> </span>0.63 <span class=\"_ _72\"> </span>168 <span class=\"_ _f1\"> </span>40 <span class=\"_ _72\"> </span>208 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1e0 ws1e9\" style=\"left:0.0026168823px; bottom:303.99286px;\">Multi-manager solution<span class=\"_ _3\"/>s <span class=\"_ _5a\"> </span><span class=\"ffac ls1b7 ws0\">20.2 <span class=\"_ _18e\"> </span><span class=\"ls1c2\">(12.5) <span class=\"_ _18\"> </span></span>7.7 <span class=\"_ _f1\"> </span>54 <span class=\"_ _135\"> </span>0.20 <span class=\"_ _b8\"> </span>3 <span class=\"_ _f1\"> </span>14 <span class=\"_ _f1\"> </span>17 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1cc ws0\" style=\"left:0.0026168823px; bottom:289.64087px;\">Long-only <span class=\"_ _8a\"> </span><span class=\"ls2\"> <span class=\"_ _d8\"> </span> <span class=\"_ _d7\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _17b\"> </span> <span class=\"_ _fd\"> </span> </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1bf ws0\" style=\"left:0.0026168823px; bottom:275.36682px;\">Systematic <span class=\"_ _28a\"> </span><span class=\"ffac ls1b7\">31.6 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>31.4 <span class=\"_ _f1\"> </span>73 <span class=\"_ _135\"> </span>0.25 <span class=\"_ _b8\"> </span>5 <span class=\"_ _f1\"> </span>31 <span class=\"_ _f1\"> </span>36 </span></div><div class=\"t m0 hb3 ffad fs2e fc2 sc0 ls1b9 ws235\" style=\"left:0.0026168823px; bottom:261.09283px;\">Discretionary  <span class=\"_ _28b\"> </span><span class=\"ffac ls1b7 ws0\">16.7 <span class=\"_ _18\"> </span><span class=\"ls1cb\">(0.2) <span class=\"_ _18e\"> </span></span>16.5 <span class=\"_ _f1\"> </span>61 <span class=\"_ _135\"> </span>0.57 <span class=\"_ _f1\"> </span>19 <span class=\"_ _f1\"> </span>21 <span class=\"_ _f1\"> </span>40 </span></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:246.42883px;\">Total  <span class=\"_ _75\"> </span><span class=\"ls1b7 ws0\">143.3 <span class=\"_ _18e\"> </span><span class=\"ls1c2\">(13.4) <span class=\"_ _10\"> </span></span>129.9 <span class=\"_ _72\"> </span>375 <span class=\"_ _17b\"> </span><span class=\"ls2\"> <span class=\"_ _6e\"> </span></span>303 <span class=\"_ _3e\"> </span>390 <span class=\"_ _6e\"> </span>693 </span></div><div class=\"t m0 h44 ffaf fse fc2 sc0 ls129 ws0\" style=\"left:0.0026168823px; bottom:178.17883px;\">2021 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27c ws301\" style=\"left:165.91525px; bottom:197.13287px;\">Total  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls254 ws0\" style=\"left:164.75317px; bottom:188.00684px;\">AUM </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f5 ws200\" style=\"left:163.0585px; bottom:178.88083px;\"> ($bn) </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1dc ws245\" style=\"left:201.97491px; bottom:215.30682px;\">Less infrastructure </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws1e\" style=\"left:215.87946px; bottom:206.25885px;\">mandates and </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls256 ws0\" style=\"left:221.0216px; bottom:197.13287px;\">consolidated </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22a ws25b\" style=\"left:224.82059px; bottom:188.00684px;\">fund entities<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb8 ffad fs2f fc2 sc0 ls293 ws0\" style=\"left:264.5893px; bottom:190.58087px;\">1 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws1e\" style=\"left:248.38919px; bottom:178.88083px;\">($bn)  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27c ws317\" style=\"left:311.98312px; bottom:215.30682px;\">Total AUM </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls280 ws0\" style=\"left:296.20282px; bottom:206.25885px;\">unconsolidated<span class=\"_ _3\"/> </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls254 ws0\" style=\"left:311.98312px; bottom:197.13287px;\">structured </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27a ws0\" style=\"left:323.20538px; bottom:188.00684px;\">entities </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws0\" style=\"left:329.6366px; bottom:178.88083px;\">($bn) </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls274 ws2ee\" style=\"left:383.58984px; bottom:188.00684px;\">Number  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22d ws25f\" style=\"left:383.58984px; bottom:178.88083px;\">of funds </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls121 ws0\" style=\"left:461.10687px; bottom:206.18085px;\">Net </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f7 ws0\" style=\"left:428.3365px; bottom:197.13287px;\">management </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27b ws2f8\" style=\"left:437.44223px; bottom:188.00684px;\">fee margin<span class=\"_ _30c\"> </span></div><div class=\"t m0 hb8 ffad fs2f fc2 sc0 ls294 ws0\" style=\"left:472.30096px; bottom:190.58087px;\">2 </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws1e\" style=\"left:459.6648px; bottom:178.88083px;\"> (%) </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22b ws25e\" style=\"left:494.33307px; bottom:206.18085px;\">Fair value of </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls175 ws142\" style=\"left:498.64117px; bottom:197.13287px;\">investment  </div><div class=\"t m0 h17 ffad fse fc2 sc0 lsc2 ws0\" style=\"left:521.8017px; bottom:188.00684px;\">held </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1ce ws318\" style=\"left:518.2882px; bottom:178.88083px;\"> ($m) </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls128 ws1bb\" style=\"left:585.4285px; bottom:215.30682px;\">Fee  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f4 ws319\" style=\"left:560.4508px; bottom:206.25885px;\">receivables  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls2 ws1e\" style=\"left:555.37585px; bottom:197.13287px;\">and accrued </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22c ws0\" style=\"left:573.88763px; bottom:188.00684px;\">income </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1ce ws318\" style=\"left:581.0264px; bottom:178.88083px;\"> ($m) </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls175 ws0\" style=\"left:628.7988px; bottom:206.18085px;\">Maximum </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls234 ws31a\" style=\"left:628.7988px; bottom:197.13287px;\">exposure  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls261 ws314\" style=\"left:638.3345px; bottom:188.00684px;\">to loss  </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls254 ws0\" style=\"left:645.5799px; bottom:178.88083px;\">($m) </div><div class=\"c w4d hb9\" style=\"left:0.0026168823px; bottom:160.94046px;\"><div class=\"t m0 x0 hb3 y230b ffac fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1b8 ws0\" style=\"left:7.633362px; bottom:163.20285px;\">lternative <span class=\"_ _28c\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _f3\"> </span><span class=\"_ _302\"/> <span class=\"_ _28d\"> </span><span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> <span class=\"_ _302\"/> </span></div><div class=\"c w4e hb5\" style=\"left:0.0026168823px; bottom:146.43246px;\"><div class=\"t m0 x0 hb4 y22c5 ffad fs2e fc2 sc0 ls2 ws0\">A<span class=\"_ _30c\"> </span></div></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:7.633362px; bottom:148.61685px;\">bsolute return <span class=\"_ _10f\"> </span>41.2 <span class=\"_ _dd\"> </span>(0.2) <span class=\"_ _235\"> </span>41.0 <span class=\"_ _f1\"> </span>97 <span class=\"_ _135\"> </span>1.19 <span class=\"_ _72\"> </span>121 <span class=\"_ _72\"> </span>235 <span class=\"_ _72\"> </span>356 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws1d3\" style=\"left:0.0026168823px; bottom:134.34283px;\">Total return <span class=\"_ _83\"> </span>35.4 <span class=\"_ _fe\"> </span>(0.1) <span class=\"_ _21\"> </span>35.3 <span class=\"_ _f1\"> </span>70 <span class=\"_ _5f\"> </span>0.62 <span class=\"_ _6e\"> </span>222 <span class=\"_ _42\"> </span>39 <span class=\"_ _72\"> </span>261 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c0 ws0\" style=\"left:0.0026168823px; bottom:119.99097px;\">Multi-manager solutions <span class=\"_ _1f8\"> </span>15.0 <span class=\"_ _dd\"> </span>(8.9) <span class=\"_ _dd\"> </span>6.1 <span class=\"_ _42\"> </span>53 <span class=\"_ _135\"> </span>0.22 <span class=\"_ _b8\"> </span>2 <span class=\"_ _42\"> </span>20 <span class=\"_ _79\"> </span>22 </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1cc ws0\" style=\"left:0.0026168823px; bottom:105.71686px;\">Long-only <span class=\"_ _f7\"> </span><span class=\"ffad ls2c0 ws370\"> <span class=\"_ _303\"/> <span class=\"_ _261\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> <span class=\"_ _28e\"/><span class=\"_ _303\"/> </span></div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1b7 ws31b\" style=\"left:0.0026168823px; bottom:91.44296px;\">Systematic 36.1 <span class=\"_ _28f\"/>(0.1) <span class=\"_ _290\"/>36.0 <span class=\"_ _291\"/>67 <span class=\"_ _292\"/>0.27 <span class=\"_ _293\"/>8 <span class=\"_ _291\"/>58 <span class=\"_ _291\"/>66 </div><div class=\"t m0 hb4 ffad fs2e fc2 sc0 ls1c2 ws219\" style=\"left:0.0026168823px; bottom:77.09097px;\">Discretionary  <span class=\"_ _1dd\"> </span>20.9 <span class=\"_ _fe\"> </span>(0.2) <span class=\"_ _21\"> </span>20.7 <span class=\"_ _42\"> </span>58 <span class=\"_ _135\"> </span>0.58 <span class=\"_ _f1\"> </span>67 <span class=\"_ _42\"> </span>18 <span class=\"_ _f1\"> </span>85 </div><div class=\"t m0 hb3 ffac fs2e fc2 sc0 ls1d4 ws1e0\" style=\"left:0.0026168823px; bottom:62.504974px;\">Total  <span class=\"_ _289\"> </span><span class=\"ffad ls1b7 ws31c\">148.6 (9.5) <span class=\"_ _252\"/>139.1 <span class=\"_ _294\"/>345 <span class=\"_ _2a\"/> <span class=\"_ _294\"/>420 <span class=\"_ _294\"/>370 <span class=\"_ _294\"/>790 </span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls1f1 ws0\" style=\"left:0.0026168823px; bottom:41.756836px;\">Notes: </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls22b ws25e\" style=\"left:0.0026168823px; bottom:30.75885px;\">1   For infrastructure m<span class=\"_ _3\"/>andates where we do not<span class=\"_ _3\"/> act as investme<span class=\"_ _3\"/>nt manager or adv<span class=\"_ _3\"/>iser, our role <span class=\"_ _3\"/>in directing inve<span class=\"_ _3\"/>stment activitie<span class=\"ls218 ws31d\">s is diminished and therefore<span class=\"ls128 ws246\"> these are<span class=\"_ _3\"/> not considered </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls128 ws258\" style=\"left:11.318466px; bottom:21.632843px;\">structured entities. </div><div class=\"t m0 h17 ffad fse fc2 sc0 ls128 ws258\" style=\"left:0.0026168823px; bottom:10.556854px;\">2   Net management fee margins are the categoric<span class=\"_ _3\"/>al weighted averag<span class=\"ls26a ws31e\">e. Performance fees<span class=\"_ _3\"/> can only be earned after a high-water mark<span class=\"_ _3\"/><span class=\"ws25b\"> is achieved. For performance-fee<span class=\"_ _3\"/>-eligible funds, </span></span></div><div class=\"t m0 h17 ffad fse fc2 sc0 ls27b ws2f8\" style=\"left:11.318466px; bottom:1.5088501px;\">performance fees are within <span class=\"_ _3\"/>the range of 10% t<span class=\"_ _3\"/>o 20%. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "31. <span class=\"ffae ls2\">G</span><span class=\"ls215 ws232\">roup investments<span class=\"_ _30c\"> </span></span><span class=\"ls215 ws232\"> </span>Details of the Company\u2019s subsidiaries are p<span class=\"_ _3\"/>rovided below. The lis<span class=\"ls202 ws24f\">t excludes consolidated structur<span class=\"ls1c5 ws1d1\">ed e<span class=\"_ _0\"/>ntities on the basis that,<span class=\"ls1bb ws1ca\"> <span class=\"_ _0\"/>although these are<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls202 ws24f\"><span class=\"ls1c5 ws1d1\"><span class=\"ls1bb ws1ca\"> </span></span></span>consolidated for the purposes o<span class=\"_ _0\"/>f IFRS, they<span class=\"ls1f0 ws22f\"> are not within the legal<span class=\"_ _0\"/> ownership of Man <span class=\"ls1bb ws1ca\">Group. T<span class=\"_ _0\"/>he country of operation is the sa<span class=\"ls1e9 ws297\">me as the country of<span class=\"_ _30c\"> </span></span></span></span><span class=\"ls1f0 ws22f\"><span class=\"ls1bb ws1ca\"><span class=\"ls1e9 ws297\"> </span></span></span>incorporation and the year end is 3<span class=\"_ _0\"/>1 December, unless otherwise stated. T<span class=\"_ _0\"/>he effective <span class=\"ls1b8 ws1ce\">Group interest represents both <span class=\"_ _0\"/>the percen<span class=\"ls1d0 ws1db\">tage held and<span class=\"_ _30c\"> </span></span></span><span class=\"ls1b8 ws1ce\"><span class=\"ls1d0 ws1db\"> </span></span>voting rights of ordinary <span class=\"ls1bb ws1ca\">shares or common stock (or <span class=\"_ _0\"/>the local equivalent thereof), unless otherwise s<span class=\"_ _0\"/>tated.<span class=\"_ _30c\"> </span></span><span class=\"ls1bb ws1ca\"> </span>Parent company<span class=\"_ _30c\"> </span> Company name <span class=\"_ _81\"> </span>Regi<span class=\"ls1f5 ws200\">stered address <span class=\"_ _295\"> </span><span class=\"ls2 ws0\"> </span></span>Country of<span class=\"_ _30c\"> </span> incorporation<span class=\"_ _3\"/> Man Group plc <span class=\"_ _85\"> </span>22 Grenville Street, St<span class=\"_ _3\"/> Helier, Jersey, JE4 8PX <span class=\"_ _296\"> </span> <span class=\"_ _134\"> </span>Jersey<span class=\"_ _30c\"> </span> Subsidiaries<span class=\"_ _30c\"> </span> Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address<span class=\"_ _30c\"> </span></span><span class=\"ls1f5 ws200\"> </span>Direct or  indirect<span class=\"_ _30c\"> </span> Country of<span class=\"_ _30c\"> </span> incorporation<span class=\"_ _3\"/> Effective Group  interest %<span class=\"_ _30c\"> </span> Man Group Treasury Limited <span class=\"_ _27\"> </span>22 Grenville Street, St Helier, Jersey, JE4 8PX <span class=\"_ _60\"> </span>Direct <span class=\"_ _bc\"> </span>Jersey <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>alto Invest Cayman Limited <span class=\"_ _166\"> </span>PO Box MP<span class=\"ls1c0 ws0\">10085, 3rd Floor Zephyr House, 122 Mary<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>Street, George Town, Grand Cayman, K<span class=\"_ _0\"/>Y1-1001<span class=\"_ _30c\"> </span> Indirect Cayman <span class=\"_ _11c\"> </span>100<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>HL Partners LLP<span class=\"_ _30c\"> </span>1,2 <span class=\"_ _1d\"> </span>Riverbank House, 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> FA Sub 2 Limited <span class=\"_ _f7\"> </span>Ritter House, Wickhams C<span class=\"_ _0\"/>ay II, Road Town,  Tortola, VG1110<span class=\"_ _30c\"> </span> Indirect BVI <span class=\"_ _23c\"/>100<span class=\"_ _30c\"> </span> FA Sub 3 Limited <span class=\"_ _f7\"> </span>Ritter House, Wickhams C<span class=\"_ _0\"/>ay II, Road Town,  Tortola, VG1110<span class=\"_ _30c\"> </span> Indirect BVI <span class=\"_ _23c\"/>100<span class=\"_ _30c\"> </span> Financial Risk Management Limite<span class=\"_ _0\"/>d <span class=\"_ _f1\"> </span>Riverbank House,<span class=\"ls1be ws1cc\"> 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span>FRM Holdings Limited <span class=\"_ _14\"> </span>Gasp\u00e9 House, 66-72 Esplan<span class=\"ls1b7 ws1d3\">ade, S<span class=\"_ _0\"/>t Helier, JE2 3QT <span class=\"_ _12e\"> </span>Indirect <span class=\"_ _bc\"> </span>Jersey<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1b7 ws1d3\"> </span>FRM Investment Management Lim<span class=\"_ _0\"/>ited <span class=\"_ _9b\"> </span>PO Box <span class=\"ls1c0 ws0\">186, Royal Chambers<span class=\"_ _0\"/>, St. Julian\u2019s Avenue, St<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>Peter Port, GY1 4HP, Guernsey<span class=\"_ _30c\"> </span> Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span> FRM Investment <span class=\"_ _0\"/>Management (USA) LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _bb\"> </span>4001 Ke<span class=\"_ _0\"/>nnett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>GLG Capital Management LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _298\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>GLG Holdings Limited <span class=\"_ _14\"> </span>Wickhams Cay, PO Box 662, Road Town, Tortola<span class=\"_ _0\"/> <span class=\"_ _e1\"> </span>Indirect <span class=\"_ _5d\"> </span>BVI <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> GLG LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _299\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>GLG Partners Hong Kong Limited <span class=\"_ _18e\"> </span>Unit <span class=\"ls1bd ws1f8\">2206-2207, <span class=\"_ _0\"/>22/F Man Yee Building, No. 68 Des<span class=\"_ _30c\"> </span></span><span class=\"ls1bd ws1f8\"> </span>Voeux Road, Central<span class=\"_ _30c\"> </span> Indirect Hong <span class=\"_ _2d\"/>Kong <span class=\"_ _a4\"> </span>100<span class=\"_ _30c\"> </span> GLG Partners Limited <span class=\"_ _2e\"> </span>Riverban<span class=\"ls1c0 ws0\">k House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1c0 ws0\"> </span>GLG Partners LP<span class=\"_ _30c\"> </span>2 <span class=\"_ _28c\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> Man Asset Management (Cayman) Limited <span class=\"_ _160\"> </span>PO Bo<span class=\"ls1e9 ws1f2\">x 309, Ugland House, South Church Stree<span class=\"_ _0\"/>t, </span><span class=\"ls1e9 ws1f2\"> </span>George Town, Grand Cayman, KY1-1104<span class=\"_ _0\"/> Indirect Cayman <span class=\"_ _11c\"> </span>100<span class=\"_ _30c\"> </span> Man Asset Management (Ireland) Limited <span class=\"_ _144\"> </span>70 Sir John<span class=\"ls1e8 ws1f1\"> Roge<span class=\"_ _0\"/>rson\u2019s Quay, Dublin<span class=\"ls203 ws231\"> 2 <span class=\"_ _18d\"> </span>Indirect <span class=\"_ _70\"> </span>Ireland <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span></span><span class=\"ls1e8 ws1f1\"><span class=\"ls203 ws231\"> </span></span>Man Australia GP Limited <span class=\"_ _86\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 <span class=\"ls1be ws1cc\">Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span>Man Australia LP<span class=\"_ _30c\"> </span>2 <span class=\"_ _29a\"> </span>Level 28, Chifley Tower, 2 Chifley Square, Sydney,  NSW 2000<span class=\"_ _30c\"> </span> Indirect Australia <span class=\"_ _160\"> </span>100<span class=\"_ _30c\"> </span> Man (Europe) AG<span class=\"_ _30c\"> </span> A<span class=\"_ _30c\"> </span>ustrasse 56, 9490, Vaduz, Liecht<span class=\"_ _0\"/><span class=\"ls209 ws325\">enstein Indirect <span class=\"_ _29b\"/><span class=\"ls1c8 ws326\">Liechtenstein 100<span class=\"_ _30c\"> </span></span></span><span class=\"ls209 ws325\"><span class=\"ls1c8 ws326\"> </span></span>Man Fund Management (Guernsey)<span class=\"_ _0\"/> Limited <span class=\"_ _f4\"> </span>PO <span class=\"ws1f2\">Box 186, Royal Chambers, St. <span class=\"_ _0\"/>Julian\u2019s Avenue, </span><span class=\"ws1f2\"> </span>St Peter Port, GY1 4HP, Guernsey<span class=\"_ _30c\"> </span> Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span> Man Fund Manag<span class=\"_ _0\"/>ement Netherlands BV <span class=\"_ _9d\"> </span>Beurs <span class=\"_ _0\"/>\u2013 World Trade Center, Beur<span class=\"_ _0\"/>splein 37,  3011 AA, Rotterdam<span class=\"_ _30c\"> </span> Indirect Netherlands <span class=\"_ _bd\"> </span>100<span class=\"_ _30c\"> </span> Man Fund Management UK Limite<span class=\"_ _0\"/>d <span class=\"_ _74\"> </span>Riverbank House,<span class=\"ls1be ws1cc\"> 2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span>Man GLG Partner<span class=\"_ _0\"/>s LLP<span class=\"_ _30c\"> </span>1,2 <span class=\"_ _15\"> </span>Riverbank House, 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> Man Global Private Markets (UK) Li<span class=\"ls1bf ws1f9\">mited <span class=\"_ _a3\"> </span>Riverbank House, 2 Swan Lane<span class=\"ls1be ws1cc\">, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span></span><span class=\"ls1bf ws1f9\"><span class=\"ls1be ws1cc\"> </span></span>Man Global Private Markets (USA) Inc. <span class=\"_ _c7\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _74\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>Man Global Private Markets SLP LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _47\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1e9 ws1f2\"> </span>Man Group Holdings Limited<span class=\"_ _30c\"> </span>4 <span class=\"_ _1d8\"> </span>Riverbank House, 2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span> Man Group Investments Limited <span class=\"_ _d0\"> </span>Riverbank House, <span class=\"ls1be ws1cc\">2 Swan Lane, Londo<span class=\"_ _0\"/>n, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span>Man Group Japan Limited <span class=\"_ _11b\"> </span>PO Box 556, 1st Fl<span class=\"ls1bd ws1f8\">oor, Les Echelons Cour<span class=\"_ _0\"/>t, Les Echelons,<span class=\"_ _30c\"> </span></span><span class=\"ls1bd ws1f8\"> </span>South Esplanade, St Peter Port, G<span class=\"_ _0\"/>Y1 6JB, Guernsey<span class=\"_ _30c\"> </span> Indirect Guernsey <span class=\"_ _104\"> </span>100<span class=\"_ _30c\"> </span> Man Group Limited <span class=\"_ _7f\"> </span>Riverbank House, 2 Swan<span class=\"ls2 ws1c7\"> Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls2 ws1c7\"> </span>Man Group Operations Limited <span class=\"_ _dc\"> </span>Riverbank House,<span class=\"_ _0\"/> <span class=\"ls1be ws1cc\">2 Swan Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span>Man Group Services Limited <span class=\"_ _166\"> </span>Riverbank House, 2 <span class=\"ls1be ws1cc\">Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span>Man Group UK Limited <span class=\"_ _8e\"> </span>Riverbank House, 2 Sw<span class=\"ls1bb ws1ca\">an Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1bb ws1ca\"> </span>Man Investments AG <span class=\"_ _179\"> </span>Huobstrasse 3, 8808 <span class=\"ls1be ws1cc\">Pf\u00e4ffi<span class=\"_ _0\"/>kon SZ <span class=\"_ _f\"> </span>Indirect <span class=\"_ _e8\"> </span>Switzerland <span class=\"_ _135\"> </span>100<span class=\"_ _30c\"> </span></span><span class=\"ls1be ws1cc\"> </span>Man Investments Australia Limited <span class=\"_ _12\"> </span>Level 28, <span class=\"ls1c6 ws1ef\">Chifley Tower, 2 Chifley Squa<span class=\"_ _3\"/>re, Sydney, </span><span class=\"ls1c6 ws1ef\"> </span>NSW 2000<span class=\"_ _30c\"> </span> Indirect Australia <span class=\"_ _160\"> </span>100<span class=\"_ _30c\"> </span> Man Investments (CH) AG <span class=\"_ _29c\"> </span>Huobstrasse 3, 8808 Pf\u00e4ffi<span class=\"_ _0\"/>kon SZ <span class=\"_ _f\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _e8\"> </span><span class=\"fc2 ls201\">Switzerland</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Investments Fina<span class=\"_ _0\"/>nce Limited <span class=\"_ _21\"> </span>Ri<span class=\"_ _0\"/>verbank House, 2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Investments Fina<span class=\"_ _0\"/>nce Inc. <span class=\"_ _260\"> </span>4001 Kennett Pike, Suite 302, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100<span class=\"_ _30c\"> </span></span></span>31. <span class=\"ffae ls2\">G</span><span class=\"ls263 ws22e\">roup investments</span><span class=\"fsf ls2\"> </span><span class=\"ffad ls24e\">continued<span class=\"_ _3\"/><span class=\"ffac fsf ls2\"> </span></span>Subsidiaries<span class=\"fc17 ls2\"> </span><span class=\"ffaf ls1fd\">continued<span class=\"_ _0\"/></span><span class=\"ls2\"> </span>Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address </span>Direct or  indirect Country of incorporation<span class=\"_ _3\"/> Effective Group  interest % Man Investments Holdings Inc.<span class=\"ls1bc ws1cb\"> <span class=\"_ _fc\"> </span>4001 Kennett Pike, Suite 302, Wilmingto<span class=\"_ _0\"/>n DE 19807 <span class=\"_ _12c\"> </span>Indirect</span><span class=\"fc3 ls2\"> <span class=\"_ _77\"> </span></span><span class=\"ls1df\">US<span class=\"fc3 ls2\"> <span class=\"_ _6a\"> </span></span><span class=\"ls1b7\">100<span class=\"fc3 ls2\"> </span></span></span>Man Investments Holdings (Jersey) Limited <span class=\"_ _281\"> </span><span class=\"ls1b7 ws1d3\">15 Esplanade, St Helier, JE1 1RB <span class=\"_ _37\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc2 ls1cc\">Jersey</span> <span class=\"_ _6a\"> </span></span><span class=\"ws0\">100<span class=\"fc3 ls2\"> </span></span></span>Man Investments Holdings (Netherlands) B.V.<span class=\"_ _0\"/> <span class=\"_ _28\"> </span><span class=\"ls1b8 ws1ce\">Beurs \u2013 World Tr<span class=\"_ _0\"/>ade Center, Beursplein 37,  </span>3011 AA, Rotterdam  Indirect Netherlands <span class=\"_ _63\"> </span>100 Man Investments Holdi<span class=\"_ _0\"/>ngs Limited <span class=\"_ _1f8\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD<span class=\"_ _0\"/> <span class=\"_ _b8\"> </span>I<span class=\"_ _0\"/>ndirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Investments (Hong Kong) Limited <span class=\"_ _9b\"> </span>Unit<span class=\"ls1bd ws1f8\"> 2206-2207, 22/F M<span class=\"_ _0\"/>an Yee Building, No.68  </span>Des Voeux Road, Central Indirect Hong <span class=\"_ _2d\"/>Kong <span class=\"_ _164\"> </span>100 Man Investments Inc. <span class=\"_ _165\"> </span>15 North Mill Street, <span class=\"ls1e9 ws1f2\">Nyack, NY 10960, United States <span class=\"_ _d5\"> </span>Indirect</span><span class=\"fc3 ls2\"> <span class=\"_ _42\"> </span></span><span class=\"ls1df\">US<span class=\"fc3 ls2\"> <span class=\"_ _6a\"> </span></span><span class=\"ls1b7\">100<span class=\"fc3 ls2\"> </span></span></span>Man Investments Limited <span class=\"_ _d9\"> </span>Riverbank House, 2 Sw<span class=\"ls1bb ws1ca\">an Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Investment Managem<span class=\"_ _0\"/>ent (Shanghai)  Co., Ltd<span class=\"_ _30c\"> </span>5<span class=\"_ _30c\"> </span>Room 1817 Bund Centre, No. <span class=\"ls1b7 ws1d3\">222 Yan An East Road, </span>Shanghai, 200002 Indirect China <span class=\"_ _2b\"> </span>100 Man Investments (Shanghai) Limi<span class=\"_ _0\"/>ted<span class=\"_ _30c\"> </span>5 <span class=\"_ _1e\"> </span>Room 1818, Bund Centre, No<span class=\"ls1b7 ws1d3\">. 222 Yan An Ea<span class=\"_ _0\"/>st Road, </span>Shanghai, 200002 Indirect China <span class=\"_ _2b\"> </span>100 Man Investments (USA) Corp. <span class=\"_ _7c\"> </span>4001 Ke<span class=\"ls201 ws20e\">nnett Pike, Suite 302, Wilmingt<span class=\"ls1bc ws1cb\">on DE 19<span class=\"_ _0\"/>807 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _42\"> </span>US <span class=\"_ _135\"> </span>100 </span></span>Man Investments USA Holdings In<span class=\"ls1bc\">c. <span class=\"_ _5d\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></span>Man Mash Limited <span class=\"_ _78\"> </span>Riverbank House, 2 Swan<span class=\"ls2 ws1c7\"> Lane, London, EC4R 3AD<span class=\"_ _0\"/> <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Principal Strategies Corp <span class=\"_ _22\"> </span>4001 Kennett Pike, Suite 302, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 Man Property Holdings Limited <span class=\"_ _dc\"> </span>22 Grenville <span class=\"ls1c6 ws1ef\">St<span class=\"_ _3\"/>reet, St Helier, Jersey, JE4 8PX <span class=\"_ _29d\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _bc\"> </span><span class=\"fc2 ls1cc\">Jersey</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span></span>Man Solutions Limited <span class=\"_ _142\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Sw<span class=\"ls1bb ws1ca\">an Lane, London, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Solutions (USA) LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _29e\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>Man Strategic Holdings Limited <span class=\"_ _11\"> </span>Riverbank House, <span class=\"ls1be ws1cc\">2 Swan Lane, Lo<span class=\"_ _0\"/>ndon, EC4R 3AD <span class=\"_ _d4\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>Man Valuation Servi<span class=\"_ _0\"/>ces Limited <span class=\"_ _29f\"> </span>Riverbank House,<span class=\"_ _0\"/> 2 Swan Lane, London, EC4R 3AD <span class=\"_ _d3\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">UK</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Man Worldwide Operations  Management Limi<span class=\"_ _0\"/>ted 22 Grenville Street, St Helier, Jersey, JE4 8PX <span class=\"_ _29d\"> </span>Indirect <span class=\"_ _bc\"> </span>Jersey<span class=\"_ _0\"/> <span class=\"_ _135\"> </span>100 Mount Granite Limited <span class=\"_ _142\"> </span>Wickhams Cay, PO Bo<span class=\"ls1b9 ws235\">x 662, Road Town, Tortola<span class=\"_ _0\"/> <span class=\"_ _e1\"> </span>Indirect <span class=\"_ _5d\"> </span>BVI <span class=\"_ _6a\"> </span>100 </span>Net Zero Energy SFR GP Inc. <span class=\"_ _22\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilmington DE 19807 <span class=\"_ _12c\"> </span>Indirect<span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span><span class=\"fc2 ls1df\">US</span> <span class=\"_ _6a\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Numeric Holdings LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _d\"> </span>4001 Kennett Pike, Suite 302, Wilmingto<span class=\"_ _0\"/>n DE 19807 <span class=\"_ _d3\"> </span>Indirect<span class=\"_ _0\"/><span class=\"fc3 ls2 ws0\"> <span class=\"_ _74\"> </span><span class=\"fc2 ls1df\">US<span class=\"_ _0\"/></span> <span class=\"_ _135\"> </span><span class=\"fc2 ls1b7\">100</span> </span>Numeric Investors LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _2a0\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 1980<span class=\"_ _0\"/>7 <span class=\"_ _d3\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>Numeric Midco LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _c\"> </span>4001 Kennett Pike, Suite 302, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>RBH Holdings (Jersey) Limite<span class=\"ws1f9\">d <span class=\"_ _100\"> </span>IFC 5, St Helier, JE1 1ST, Jersey <span class=\"_ _b\"> </span>Indirect <span class=\"_ _63\"> </span>Jersey <span class=\"_ _6a\"> </span>100 </span>Silvermine Capital Management LLC<span class=\"_ _30c\"> </span>3 <span class=\"_ _6a\"> </span>4001 Kennett Pike, Suite 3<span class=\"_ _0\"/>02, Wilm<span class=\"ls1e9 ws1f2\">ington DE 19807 <span class=\"_ _12c\"> </span>Indirect <span class=\"_ _77\"> </span>US <span class=\"_ _6a\"> </span>100 </span>GLG Partners UK Group Ltd (in liquida<span class=\"ls1bc ws1cb\">tio<span class=\"_ _0\"/>n)  <span class=\"_ _f4\"> </span>Kings Orchard, <span class=\"_ _0\"/>1 Queen Street, Bristol, BS2 0HQ <span class=\"_ _fc\"> </span>Indirect <span class=\"_ _77\"> </span>UK <span class=\"_ _6a\"> </span>100 </span>GLG Partners UK Holdings Ltd (in liquidation) <span class=\"_ _119\"> </span>Kings Orchard, 1 Queen Street, Bristol, BS2 0HQ <span class=\"_ _10c\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 Man UK Strategies Li<span class=\"_ _0\"/>mited (in liquidation) <span class=\"_ _104\"> </span>Kings Orchard, 1 Queen Street, Bristol, BS2 0HG <span class=\"_ _10c\"> </span>Indirect <span class=\"_ _74\"> </span>UK <span class=\"_ _6a\"> </span>100 Related undertaki<span class=\"ls201 ws20e\">ngs other than subsidiaries </span>Company name <span class=\"_ _8c\"> </span>Regi<span class=\"_ _0\"/><span class=\"ls1f5 ws200\">stered address <span class=\"_ _2a1\"> </span><span class=\"ls2 ws0\"> </span></span>Country of incorporation<span class=\"_ _3\"/> Interest % Hub Platform Technology Partners <span class=\"_ _0\"/>Ltd <span class=\"_ _44\"> </span>71-75 S<span class=\"_ _0\"/>hel<span class=\"ls1b8 ws1ce\">ton Street, Covent Garden, London, England, </span>WC2H 9JQ  <span class=\"_ _74\"> </span><span class=\"fc2 ws32c\">UK 22.86<span class=\"_ _0\"/> </span>CION Man Management, LLC<span class=\"_ _30c\"> </span>3,6 <span class=\"_ _23\"> </span>251 Little Falls Drive, Wilmington DE 19808 <span class=\"_ _2a2\"> </span><span class=\"fc3 ls2 ws0\"> <span class=\"_ _77\"> </span></span><span class=\"ws32d\">US 19.9 </span>CMRR Special Limited Partners, LLC<span class=\"_ _30c\"> </span>3,7 <span class=\"_ _bc\"> </span>251 Little Falls Drive, Wilmington DE 19808<span class=\"_ _0\"/> <span class=\"_ _f7\"> </span> <span class=\"_ _77\"> </span>US <span class=\"_ _c5\"> </span>65 Notes: 1 <span class=\"_ _2b\"> </span>The f<span class=\"_ _3\"/>inancial year end is<span class=\"_ _3\"/> 31 March, which align<span class=\"_ _3\"/>s with the tax year of th<span class=\"_ _3\"/>e individual partners.<span class=\"_ _3\"/> 2 Partnership <span class=\"_ _261\"/>interest. 3 Member <span class=\"_ _2a3\"/>interest. <span class=\"_ _2a3\"/> 4 <span class=\"_ _2b\"> </span>Holdings comprise ordina<span class=\"ls1ce ws318\">ry and deferred shar<span class=\"_ _3\"/>es. </span>5 Equity <span class=\"_ _261\"/>interest. 6 <span class=\"_ _2b\"> </span>Economic in<span class=\"_ _3\"/>terest is 50%. 7 <span class=\"_ _2b\"> </span>Interes<span class=\"_ _3\"/>t represented by economic interest.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "0.157",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  },
  "fact-451": {
   "value": "0.14",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:2549003YWC1DW6LALB09",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  }
 }
}