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Intangible assets (Tables) | 12 Months Ended
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Jun. 30, 2023
Intangible assets and goodwill [abstract] |
Schedule of movement in intangible assets and goodwill |
| Brands £ million | Goodwill £ million | Other intangibles £ million | Computer software £ million | Total £ million
Cost |  |  |  |  |
At 30 June 2021 | 8,458 |  | 2,627 |  | 1,421 |  | 673 |  | 13,179 |
Hyperinflation adjustment in respect of Turkey | 315 |  | 208 |  | — |  | 1 |  | 524 |
Exchange differences | 639 |  | 145 |  | 194 |  | 28 |  | 1,006 |
Additions | 109 |  | 70 |  | 55 |  | 67 |  | 301 |
Disposals | (23) |  | (42) |  | — |  | (23) |  | (88) |
Reclassification to asset held for sale | (560) |  | — |  | — |  | (8) |  | (568) |
At 30 June 2022 | 8,938 |  | 3,008 |  | 1,670 |  | 738 |  | 14,354 |
Hyperinflation adjustment in respect of Turkey | 81 |  | 60 |  | — |  | — |  | 141 |
Exchange differences | (531) |  | (257) |  | (64) |  | (16) |  | (868) |
Additions | 338 |  | 92 |  | 13 |  | 155 |  | 598 |
Disposals | — |  | — |  | — |  | (26) |  | (26) |
Reclassification from/(to) asset held for sale | 453 |  | (29) |  | — |  | — |  | 424 |
At 30 June 2023 | 9,279 |  | 2,874 |  | 1,619 |  | 851 |  | 14,623 |
Amortisation and impairment |  |  |  |  |
At 30 June 2021 | 1,097 |  | 670 |  | 80 |  | 568 |  | 2,415 |
Exchange differences | 51 |  | 60 |  | (1) |  | 25 |  | 135 |
Amortisation for the year | — |  | — |  | 7 |  | 38 |  | 45 |
Impairment | 317 |  | 19 |  | — |  | — |  | 336 |
Disposals | (23) |  | (28) |  | — |  | (20) |  | (71) |
Reclassification to asset held for sale | (400) |  | — |  | — |  | (8) |  | (408) |
At 30 June 2022 | 1,042 |  | 721 |  | 86 |  | 603 |  | 2,452 |
Exchange differences | (96) |  | (61) |  | (1) |  | (15) |  | (173) |
Amortisation for the year | — |  | — |  | 16 |  | 40 |  | 56 |
Impairment | 498 |  | — |  | — |  | — |  | 498 |
Disposals | — |  | — |  | — |  | (24) |  | (24) |
Reclassification from/(to) asset held for sale | 315 |  | (13) |  | — |  | — |  | 302 |
At 30 June 2023 | 1,759 |  | 647 |  | 101 |  | 604 |  | 3,111 |
Carrying amount |  |  |  |  |
At 30 June 2023 | 7,520 |  | 2,227 |  | 1,518 |  | 247 |  | 11,512 |
At 30 June 2022 | 7,896 |  | 2,287 |  | 1,584 |  | 135 |  | 11,902 |
At 30 June 2021 | 7,361 |  | 1,957 |  | 1,341 |  | 105 |  | 10,764 |
Schedule of principal acquired brands | The principal acquired brands, all of which are regarded as having indefinite useful economic lives, are as follows:
| Principal markets | 2023 £ million | 2022 £ million
Crown Royal whisky | United States | 1,162 |  | 1,210 |
Captain Morgan rum | Global | 954 | 993
Smirnoff vodka | Global | 654 | 681
Johnnie Walker whisky | Global | 625 | 625
Casamigos tequila | United States | 479 | 499
McDowell's No.1 whisky, rum and brandy | India | 308 | 778
Don Papa rum | Europe | 282 | — |
Yenì raki | Turkey | 249 | 294 |
Shui Jing Fang Chinese white spirit | Greater China | 246 | 279
Don Julio tequila | United States | 235 | 207
Aviation American gin | United States | 209 | 218
Seagram's 7 Crown whiskey | United States | 177 | 184
Signature whisky | India | 176 | 191
Zacapa rum | Global | 152 | 158
Black Dog whisky | India | 149 | 162
Antiquity whisky | India | 145 | 158
Windsor Premier whisky | Korea | 137 | — |
Gordon's gin | Europe | 119 | 119
Bell's whisky | Europe | 102 | 102
Other brands |  | 960 | 1,038
|  | 7,520 |  | 7,896 |
Schedule of goodwill attributed to cash-generating units | (b) Goodwill For the purposes of impairment testing, goodwill has been attributed to the following cash-generating units:
| 2023 £ million | 2022 £ million
North America | 767 |  | 773 |
Europe |  |
Turkey | 216 |  | 255 |
Asia Pacific |  |
Greater China | 124 |  | 141 |
India | 673 |  | 747 |
Latin America and Caribbean – Mexico | 161 |  | 142 |
Other cash-generating units | 286 |  | 229 |
| 2,227 |  | 2,287 |
Schedule of pre-tax discount rates and terminal growth rates used for impairment testing | The pre-tax discount rates, terminal and long-term growth rates used for impairment testing are as follows:
| 2023 |  | 2022 |
| Pre-tax discount rate % | Terminal growth rate % | Long-term growth rate % | Pre-tax discount rate % | Terminal growth rate % | Long-term growth rate %
North America – United States | 9 |  | 2 |  | 4 |  | 8 |  | 2 |  | 4 |
Europe |  |  |  |  |  |
United Kingdom | 9 |  | 2 |  | 5 |  | 8 |  | 2 |  | 4 |
Turkey | 28 |  | 16 |  | 28 |  | 31 |  | 15 |  | 25 |
Asia Pacific |  |  |  |  |  |
Australia | 10 |  | 3 |  | 5 |  | 7 |  | 2 |  | 5 |
Korea | 11 |  | (2) |  | 4 |  | 7 |  | 2 |  | 5 |
India | 14 |  | 4 |  | 15 |  | 14 |  | 4 |  | 11 |
Greater China | 11 |  | 2 |  | 6 |  | 7 |  | 2 |  | 7 |
Latin America and Caribbean |  |  |  |  |  |
Brazil | 16 |  | 3 |  | 6 |  | 12 |  | 3 |  | 6 |
Mexico | 13 |  | 3 |  | 6 |  | 14 |  | 3 |  | 6 |
Africa |  |  |  |  |  |
Africa Emerging Markets | 35 |  | 8 |  | 18 |  | 12 |  | 5 |  | 11 |
South Africa | 20 |  | 5 |  | 6 |  | 16 |  | — |  | 6 |
Nigeria | 35 |  | 5 |  | 18 |  | 24 |  | 12 |  | 15 |
Schedule of sensitivity to change in key assumptions | The table below shows the headroom at 30 June 2023 and the impairment charge that would be required if the assumptions in the calculation of their value in use were changed:
|  |  |  | Increase in discount rate |  | Decrease in terminal growth rate |  | Decrease in annual growth rate in forecast period 2024-2029 |  | Decrease in cash flows(1) |  |  |  |  |  |
| Carrying value of CGU £ million | Headroom £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  |  |  |  |  |  |  |
McDowell's | 379 |  | — |  |  | 1ppt | (38) |  |  | 1ppt | (26) |  |  | 2ppt | (67) |  |  | 10 | % | (76) |  |  |  |  |  |  |  |  |
(1) Including reasonably possible changes in productivity saving assumptions.

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