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Employee Benefits, Restructuring and Post-retirement Employee Benefits Provisions - Summary of Reconciliation of Employee Benefits, Restructuring and Post-retirement Employee Benefits (Detail) $ in Millions | 12 Months Ended
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Jun. 30, 2024 USD ($)
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items] |
At the beginning of the financial year | $ 2,150
Charge/(credit) for the year: |
Underlying | 1,495
Discounting | 21
Yield on defined benefit scheme assets | (4)
Exchange variations | (66)
Released during the year | (109)
Remeasurement gains taken to retained earnings | (41)
Utilisation | (1,363)
Divestment of subsidiaries and operations | (39)
Transfers and other movements | (1)
At the end of the financial year | 2,043
Employee benefits [member] |
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items] |
At the beginning of the financial year | 1,749
Charge/(credit) for the year: |
Underlying | 1,375
Exchange variations | (21)
Released during the year | (98)
Utilisation | (1,268)
Divestment of subsidiaries and operations | (39)
At the end of the financial year | 1,698
Restructuring [member] |
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items] |
At the beginning of the financial year | 28
Charge/(credit) for the year: |
Underlying | 55
Released during the year | (10)
Utilisation | (27)
Transfers and other movements | (1)
At the end of the financial year | 45
Post-retirement employee benefits [member] |
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items] |
At the beginning of the financial year | 373
Charge/(credit) for the year: |
Underlying | 65
Discounting | 21
Yield on defined benefit scheme assets | (4)
Exchange variations | (45)
Released during the year | (1)
Remeasurement gains taken to retained earnings | (41)
Utilisation | (68)
At the end of the financial year | $ 300

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- Definition The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard -URIDate 2023-03-23 + Details
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