XML 176 R51.htm IDEA: XBRL DOCUMENT
v3.23.2

Principal group companies (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2023
Disclosure of subsidiaries [abstract] |
Schedule of significant investments in subsidiaries | The companies listed below include those which principally affect the profits and assets of the group. The operating companies listed below may carry on the business described in the countries listed in conjunction with their subsidiaries and other group companies.
| Country of incorporation | Country of operation | Percentage of equity owned(1) | Business description
Subsidiaries |  |  |  |
Diageo Ireland Unlimited Company | Ireland | Worldwide | 100% | Production, marketing and distribution of premium drinks
Diageo Great Britain Limited | England | Great Britain | 100% | Marketing and distribution of premium drinks
Diageo Scotland Limited | Scotland | Worldwide | 100% | Production, marketing and distribution of premium drinks
Diageo Brands B.V. | Netherlands | Worldwide | 100% | Marketing and distribution of premium drinks
Diageo North America, Inc. | United States | Worldwide | 100% | Production, importing, marketing and distribution of premium drinks
United Spirits Limited(2) | India | India | 55.88% | Production, importing, marketing and distribution of premium drinks
Diageo Capital plc(3) | Scotland | United Kingdom | 100% | Financing company for the group
Diageo Capital B.V.(3) | Netherlands | Netherlands | 100% | Financing company for the group
Diageo Finance plc(3) | England | United Kingdom | 100% | Financing company for the group
Diageo Investment Corporation | United States | United States | 100% | Financing company for the US group
Mey İçki Sanayi ve Ticaret A.Ş. | Turkey | Turkey | 100% | Production, marketing and distribution of premium drinks
Associates |  |  |  |
Moët Hennessy, SAS(4) | France | France | 34% | Production, marketing and distribution of premium drinks
(1) All percentages, unless otherwise stated, are in respect of holdings of ordinary share capital and are equivalent to the percentages of voting rights held by the group. (2) Percentage ownership excludes 2.38% owned by the USL Benefit Trust. (3) Directly owned by Diageo plc. (4) French limited liability company.
Schedule of significant investments in associates | The companies listed below include those which principally affect the profits and assets of the group. The operating companies listed below may carry on the business described in the countries listed in conjunction with their subsidiaries and other group companies.
| Country of incorporation | Country of operation | Percentage of equity owned(1) | Business description
Subsidiaries |  |  |  |
Diageo Ireland Unlimited Company | Ireland | Worldwide | 100% | Production, marketing and distribution of premium drinks
Diageo Great Britain Limited | England | Great Britain | 100% | Marketing and distribution of premium drinks
Diageo Scotland Limited | Scotland | Worldwide | 100% | Production, marketing and distribution of premium drinks
Diageo Brands B.V. | Netherlands | Worldwide | 100% | Marketing and distribution of premium drinks
Diageo North America, Inc. | United States | Worldwide | 100% | Production, importing, marketing and distribution of premium drinks
United Spirits Limited(2) | India | India | 55.88% | Production, importing, marketing and distribution of premium drinks
Diageo Capital plc(3) | Scotland | United Kingdom | 100% | Financing company for the group
Diageo Capital B.V.(3) | Netherlands | Netherlands | 100% | Financing company for the group
Diageo Finance plc(3) | England | United Kingdom | 100% | Financing company for the group
Diageo Investment Corporation | United States | United States | 100% | Financing company for the US group
Mey İçki Sanayi ve Ticaret A.Ş. | Turkey | Turkey | 100% | Production, marketing and distribution of premium drinks
Associates |  |  |  |
Moët Hennessy, SAS(4) | France | France | 34% | Production, marketing and distribution of premium drinks
(1) All percentages, unless otherwise stated, are in respect of holdings of ordinary share capital and are equivalent to the percentages of voting rights held by the group. (2) Percentage ownership excludes 2.38% owned by the USL Benefit Trust. (3) Directly owned by Diageo plc. (4) French limited liability company.

X
- Definition The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 2 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_2_b_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of associates. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B4 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B4_d&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration