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Shareholders' Equity (Tables) | 3 Months Ended
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Sep. 30, 2023
Equity [Abstract] |
Schedule of Changes in Ordinary and Treasury Shares | The changes in ordinary and treasury shares during the three months ended September 30, 2023 and 2022 were as follows:
|  | Ordinary Shares |  | Treasury Shares
(shares and $ in millions) |  | Number of Shares |  | Amount |  | Number of Shares |  | Amount
Balance as of June 30, 2022 |  | 1,489 |  |  | $ | 15 |  |  | 2 |  |  | $ | (18) |
Options exercised and shares vested |  | — |  |  | — |  |  | (14) |  |  | 171 |
Purchase of treasury shares |  | — |  |  | — |  |  | 16 |  |  | (202) |
Balance as of September 30, 2022 |  | 1,489 |  |  | $ | 15 |  |  | 4 |  |  | $ | (49) |
Balance as of June 30, 2023 |  | 1,448 |  |  | $ | 14 |  |  | 1 |  |  | $ | (12) |
Share buyback / cancellations |  | (3) |  |  | — |  |  | — |  |  | — |
Shares vested |  | — |  |  | — |  |  | (4) |  |  | 45 |
Purchase of treasury shares |  | — |  |  | — |  |  | 4 |  |  | (45) |
Balance as of September 30, 2023 |  | 1,445 |  |  | $ | 14 |  |  | 1 |  |  | $ | (12) |
Schedule of Accumulated Other Comprehensive Income (Loss) | The changes in the components of accumulated other comprehensive loss during the three months ended September 30, 2023 and 2022 were as follows:
|  | Foreign Currency Translation |  | Net Investment Hedge |  | Pension |  | Effective Derivatives |  | Total Accumulated Other Comprehensive Loss
($ in millions) |  | (Net of Tax) |  | (Net of Tax) |  | (Net of Tax) |  | (Net of Tax) |
Balance as of June 30, 2022 |  | $ | (892) |  |  | $ | (13) |  |  | $ | 40 |  |  | $ | (15) |  |  | $ | (880) |
Other comprehensive loss before reclassifications |  | (161) |  |  | — |  |  | — |  |  | (6) |  |  | (167) |
Amounts reclassified from accumulated other comprehensive loss |  | — |  |  | — |  |  | — |  |  | (1) |  |  | (1) |
Net current period other comprehensive loss |  | (161) |  |  | — |  |  | — |  |  | (7) |  |  | (168) |
Balance as of September 30, 2022 |  | $ | (1,053) |  |  | $ | (13) |  |  | $ | 40 |  |  | $ | (22) |  |  | $ | (1,048) |
Balance as of June 30, 2023 |  | $ | (823) |  |  | $ | (13) |  |  | $ | (10) |  |  | $ | (16) |  |  | $ | (862) |
Other comprehensive loss before reclassifications |  | (68) |  |  | — |  |  | — |  |  | — |  |  | (68) |
Amounts reclassified from accumulated other comprehensive loss |  | — |  |  | — |  |  | 1 |  |  | 1 |  |  | 2 |
Net current period other comprehensive income / (loss) |  | (68) |  |  | — |  |  | 1 |  |  | 1 |  |  | (66) |
Balance as of September 30, 2023 |  | $ | (891) |  |  | $ | (13) |  |  | $ | (9) |  |  | $ | (15) |  |  | $ | (928) |
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss) | The following tables provide details of amounts reclassified from accumulated other comprehensive loss:
|  | Three Months Ended September 30, |  |
($ in millions) |  | 2023 |  | 2022 |  |  |  |
Amortization of pension: |  |  |  |  |  |  |  |
Amortization of prior service credit |  | $ | (1) |  |  | $ | (1) |  |  |  |  |
Amortization of actuarial loss |  | 1 |  |  | 1 |  |  |  |  |
Effect of pension settlement |  | 1 |  |  | — |  |  |  |  |
Total before tax effect |  | 1 |  |  | — |  |  |  |  |
Tax effect on amounts reclassified into earnings |  | — |  |  | — |  |  |  |  |
Total net of tax |  | $ | 1 |  |  | $ | — |  |  |  |  |
(Gains) / losses on cash flow hedges: |  |  |  |  |  |  |  |
Commodity contracts |  | $ | 1 |  |  | $ | (2) |  |  |  |  |
Forward exchange contracts |  | (1) |  |  | — |  |  |  |  |
Treasury locks |  | 1 |  |  | 1 |  |  |  |  |
Total before tax effect |  | 1 |  |  | (1) |  |  |  |  |
Tax effect on amounts reclassified into earnings |  | — |  |  | — |  |  |  |  |
Total net of tax |  | $ | 1 |  |  | $ | (1) |  |  |  |  |

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