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v3.22.2

Finance income and charges (Tables) | 12 Months Ended
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Jun. 30, 2022
Analysis of income and expense [abstract] |
Schedule of finance income and charges |
| 2022 £ million | 2021 £ million | 2020 £ million
Interest income | 127 |  | 119 |  | 192 |
Fair value gain on financial instruments | 341 |  | 124 |  | 123 |
Total interest income(1) | 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(1) | (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 |
Hyperinflation adjustment in respect of Venezuela (note 1) | 1 |  | 2 |  | 6 |
Interest income in respect of direct and indirect tax | 2 |  | 15 |  | 16 |
Unwinding of discounts | 4 |  | — |  | — |
Other finance income | — |  | — |  | 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) |  | — |
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) |
Hyperinflation adjustment in respect of Turkey (note 1) | (34) |  | — |  | — |
Guarantee fees | (1) |  | (1) |  | (1) |
Other finance charges | (1) |  | — |  | (1) |
Total other finance charges | (98) |  | (60) |  | (71) |
Net other finance charges | (69) |  | (25) |  | (20) |
(1) Includes £27 million interest income and £(417) million interest charge in respect of financial assets and liabilities that are not measured at fair value through income statement (2021 – £28 million income and £(429) million charge; 2020 – £46 million income and £(471) million charge).

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