XML 254 R163.htm IDEA: XBRL DOCUMENT v3.23.2
Financial Risk Management - Summary of Reconciliation of Components of Equity and Analysis of Movements in Reserves for all Hedges (Detail) - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]    
At the beginning of the financial year $ 22 $ 46
Add: Change in fair value of hedging instrument recognised in OCI 66 (640)
Less: Reclassified from reserves to financial expenses – recognised through OCI (103) 616
Less: Loss/(gain) transferred to balance sheet related items 24  
Less: Loss/(gain) transferred to balance sheet related items 35  
At the end of the financial year 9 22
Cash flow hedging reserve, gross [member]    
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]    
At the beginning of the financial year 59 142
Add: Change in fair value of hedging instrument recognised in OCI 95 (914)
Less: Reclassified from reserves to financial expenses – recognised through OCI (174) 831
Less: Loss/(gain) transferred to balance sheet related items 35  
At the end of the financial year 15 59
Cash flow hedging reserve, tax [member]    
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]    
At the beginning of the financial year (18) (42)
Add: Change in fair value of hedging instrument recognised in OCI (29) 274
Less: Reclassified from reserves to financial expenses – recognised through OCI 53 (250)
Less: Loss/(gain) transferred to balance sheet related items (11)  
At the end of the financial year (5) (18)
Cash flow hedging reserve, net [member]    
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]    
At the beginning of the financial year 41 100
Add: Change in fair value of hedging instrument recognised in OCI 66 (640)
Less: Reclassified from reserves to financial expenses – recognised through OCI (121) 581
Less: Loss/(gain) transferred to balance sheet related items 24  
At the end of the financial year 10 41
Cost of hedging reserve, gross [member]    
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]    
At the beginning of the financial year (27) (77)
Less: Reclassified from reserves to financial expenses – recognised through OCI 26 50
At the end of the financial year (1) (27)
Cost of hedging reserve, tax [member]    
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]    
At the beginning of the financial year 8 23
Less: Reclassified from reserves to financial expenses – recognised through OCI (8) (15)
At the end of the financial year   8
Cost of hedging reserve, net [member]    
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]    
At the beginning of the financial year (19) (54)
Less: Reclassified from reserves to financial expenses – recognised through OCI 18 35
At the end of the financial year $ (1) $ (19)