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Net Finance Costs - Summary of Net Finance Costs (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Interest expense using the effective interest rate method: |  |  |
Interest on bank loans, overdrafts and all other borrowings | $ 610 | $ 1,099 | $ 1,296
Interest capitalised at 2.83% (2020: 4.14%; 2019: 4.96%) | (248) | (308) | (248)
Interest on lease liabilities | 109 | 90 | 47
Discounting on provisions and other liabilities | 467 | 452 | 470
Other gains and losses: |  |  |
Fair value change on hedged loans | (779) | 721 | 729
Fair value change on hedging derivatives | 704 | (788) | (809)
Loss on bond repurchase | 395 |  |
Exchange variations on net debt | 99 | (18) | 6
Other | 21 | 14 | 19
Total financial expenses | 1,378 | 1,262 | 1,510
Financial income |  |  |
Interest income | (73) | (351) | (446)
Net finance costs | $ 1,305 | $ 911 | $ 1,064

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