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Net Finance Costs - Summary of Net Finance Costs (Detail) - USD ($)
$ in Millions
12 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2021
Interest expense using the effective interest rate method:      
Interest on bank loans, overdrafts and all other borrowings $ 997 $ 491 $ 607
Interest capitalised at 5.71% (2022: 2.90%; 2021: 2.83%) (271) (113) (204)
Interest on lease liabilities 130 119 102
Discounting on provisions and other liabilities 1,293 645 353
Other gains and losses:      
Fair value change on hedged loans (803) (1,286) (779)
Fair value change on hedging derivatives 691 1,277 704
Loss on bond repurchase     395
Exchange variations on net debt 9 (99) 99
Other 14 16 13
Total financial expenses 2,060 1,050 1,290
Financial income      
Interest income (529) (81) (67)
Net finance costs $ 1,531 $ 969 $ 1,223