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Intangible assets (Tables)

12 Months Ended

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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