XML 190 R69.htm IDEA: XBRL DOCUMENT
v3.22.2

Finance income and charges - Schedule of finance income and charges (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
Disclosure Of Finance Income And Charges [Line Items] |  |  |
Interest income | £ 127 | £ 119 | £ 192
Fair value gain on financial instruments | 341 | 124 | 123
Total interest income | 468 | 243 | 315
Interest charge on bank loans, bonds and overdrafts | (371) | (365) | (390)
Interest charge on leases | (12) | (16) | (15)
Interest charge on other borrowings | (92) | (84) | (120)
Fair value loss on financial instruments | (346) | (126) | (123)
Total interest charges | (821) | (591) | (648)
Net interest charges | (353) | (348) | (333)
Net finance income in respect of post employment plans in surplus (note 14) | 22 | 18 | 26
Interest income in respect of direct and indirect tax | 2 | 15 | 16
Unwinding of discounts | 4 | 0 | 0
Other finance income | 0 | 0 | 3
Total other finance income | 29 | 35 | 51
Net finance charge in respect of post employment plans in deficit (note 14) | (12) | (13) | (17)
Hyperinflation adjustment and foreign exchange revaluation of monetary items in respect of Lebanon (note 1) | (3) | (8) | 0
Unwinding of discounts | (11) | (20) | (24)
Interest charge in respect of direct and indirect tax | (16) | (11) | (22)
Change in financial liability (Level 3) | (20) | (7) | (6)
Guarantee fees | (1) | (1) | (1)
Other finance charges | (1) | 0 | (1)
Total other finance charges | (98) | (60) | (71)
Net other finance charges | (69) | (25) | (20)
Interest income on financial assets not designated at fair value through profit or loss | 27 | 28 | 46
Interest expense on financial liabilities not designated at fair value through profit or loss | (417) | (429) | (471)
Venezuela |  |  |
Disclosure Of Finance Income And Charges [Line Items] |  |  |
Hyperinflation adjustment | 1 | 2 | 6
TURKEY |  |  |
Disclosure Of Finance Income And Charges [Line Items] |  |  |
Hyperinflation adjustment | £ (34) | £ 0 | £ 0

X
- Definition Disclosure Of Finance Income And Charges [Line Items] + References No definition available. + Details
Name: | deo_DisclosureOfFinanceIncomeAndChargesLineItems
Namespace Prefix: | deo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Finance charge due to change in financial liability. + References No definition available. + Details
Name: | deo_FinanceChargeDueToChangeInFinancialLiability
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Finance charge in respect of unwinding of discounts. + References No definition available. + Details
Name: | deo_FinanceChargeInRespectOfUnwindingOfDiscounts
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Finance charge on Hyper inflation adjustment and foreign exchange revaluation of monetary items + References No definition available. + Details
Name: | deo_FinanceChargeOnHyperInflationAdjustmentAndForeignExchangeRevaluationOfMonetaryItems
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Finance income on hyper inflation adjustment. + References No definition available. + Details
Name: | deo_FinanceIncomeChargeFromHyperInflationAdjustment
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Finance Income In Respect Of Unwinding Of Discounts + References No definition available. + Details
Name: | deo_FinanceIncomeInRespectOfUnwindingOfDiscounts
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Guarantee fees paid in respect of bank guarantees. + References No definition available. + Details
Name: | deo_GuaranteeFeesPaidInRespectOfBankGuarantees
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Interest Expense In Respect Of Tax + References No definition available. + Details
Name: | deo_InterestExpenseInRespectOfTax
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on financial liabilities NOT designated at fair value through profit or loss. + References No definition available. + Details
Name: | deo_InterestExpenseOnFinancialLiabilitiesNotDesignatedAtFairValueThroughProfitOrLoss
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Interest Income In Respect Of Tax + References No definition available. + Details
Name: | deo_InterestIncomeInRespectOfTax
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of interest income on financial assets NOT designated at fair value through profit or loss. + References No definition available. + Details
Name: | deo_InterestIncomeOnFinancialAssetsNotDesignatedAtFairValueThroughProfitOrLoss
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Interest expense on bank loans, bonds and bank overdrafts + References No definition available. + Details
Name: | deo_Interestexpenseonbankloansbondsandbankoverdrafts
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net finance charge in respect of post employment plans in deficit. + References No definition available. + Details
Name: | deo_NetFinanceChargeInRespectOfPostEmploymentPlansInDeficit
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net finance income in respect of post employment plans in surplus. + References No definition available. + Details
Name: | deo_NetFinanceIncomeInRespectOfPostEmploymentPlansInSurplus
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Net other finance income (cost) + References No definition available. + Details
Name: | deo_NetOtherFinanceIncomeCost
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Other miscellaneous finance cost. + References No definition available. + Details
Name: | deo_OtherMiscellaneousFinanceCost
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Other Miscellaneous Finance Income + References No definition available. + Details
Name: | deo_OtherMiscellaneousFinanceIncome
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income arising from interest excluding interest income on financial assets designated at fair value through profit or loss. + References No definition available. + Details
Name: | deo_RevenueFromInterestExcludingInterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of expense arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_d&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 53 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnOtherFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income or expense arising from interest. [Refer: Interest expense; Interest income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_85&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestRevenueExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_OtherFinanceCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_OtherFinanceIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_c&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_e&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_RevenueFromInterest
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_VE
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_TR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |