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v3.23.2

Finance income and charges (Tables) | 12 Months Ended
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Jun. 30, 2023
Analysis of income and expense [abstract] |
Schedule of finance income and charges |
| 2023 £ million | 2022 £ million | 2021 £ million
Interest income | 160 |  | 127 |  | 119 |
Fair value gain on financial instruments | 103 |  | 341 |  | 124 |
Total interest income(1) | 263 |  | 468 |  | 243 |
Interest charge on bank loans, bonds and overdrafts | (470) |  | (371) |  | (365) |
Interest charge on leases | (15) |  | (12) |  | (16) |
Interest charge on other borrowings | (271) |  | (92) |  | (84) |
Fair value loss on financial instruments | (102) |  | (346) |  | (126) |
Total interest charges(1) | (858) |  | (821) |  | (591) |
Net interest charges | (595) |  | (353) |  | (348) |
Net finance income in respect of post employment plans in surplus (note 14) | 59 |  | 22 |  | 18 |
Hyperinflation adjustment in respect of Turkey (note 1 (f)) | 10 |  | — |  | — |
Hyperinflation adjustment in respect of Venezuela (note 1 (f)) | — |  | 1 |  | 2 |
Interest income in respect of direct and indirect tax | 8 |  | 2 |  | 15 |
Unwinding of discounts | — |  | 4 |  | — |
Total other finance income | 77 |  | 29 |  | 35 |
Net finance charge in respect of post employment plans in deficit (note 14) | (15) |  | (12) |  | (13) |
Hyperinflation adjustment in respect of Turkey (note 1 (f)) | — |  | (34) |  | — |
Hyperinflation adjustment in respect of Venezuela (note 1 (f)) | (2) |  | — |  | — |
Hyperinflation adjustment and foreign exchange revaluation of monetary items in respect of Lebanon (note 1 (f)) | — |  | (3) |  | (8) |
Unwinding of discounts | (13) |  | (11) |  | (20) |
Interest charge in respect of direct and indirect tax | (25) |  | (16) |  | (11) |
Change in financial liability (Level 3) | (8) |  | (20) |  | (7) |
Guarantee fees | (1) |  | (1) |  | (1) |
Other finance charges | (12) |  | (1) |  | — |
Total other finance charges | (76) |  | (98) |  | (60) |
Net other finance income/(charges) | 1 |  | (69) |  | (25) |
(1) Includes £81 million interest income and £(522) million interest charge in respect of financial assets and liabilities that are not measured at fair value through income statement (2022 – £27 million income and £(417) million charge; 2021 – £28 million income and £(429) million charge).

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