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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