XML 169 R44.htm IDEA: XBRL DOCUMENT v3.23.2

Other investments (Tables)

12 Months Ended

Jun. 30, 2023

Disclosure Of Noncurrent Investments Other Than Investments Accounted For Using Equity Method [Abstract]

Schedule of movements in other investments

			Loans £ million			Other investments £ million			Total £ million
Cost less allowances or fair value
At 30 June 2021			10			30			40
Exchange differences			2			1			3
Additions			6			9			15
Repayments and disposals			(1)			(1)			(2)
Fair value adjustment			—			(13)			(13)
Step acquisitions			—			(6)			(6)
Capitalised interest			1			—			1
Transfer			—			(1)			(1)
At 30 June 2022			18			19			37
Exchange differences			(1)			—			(1)
Additions			20			9			29
Repayments and disposals			(3)			—			(3)
Fair value adjustment			—			(4)			(4)
Capitalised interest			1			—			1
Impairment charged during the year			—			(2)			(2)
At 30 June 2023			35			22			57

X

- Definition

Disclosure Of Noncurrent Investments Other Than Investments Accounted For Using Equity Method [Abstract]

+ References

No definition available.

+ Details

Name:	deo_DisclosureOfNoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodAbstract
Namespace Prefix:	deo_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2022-03-24
-Section Investment entity status
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS12_g9A-9B__IFRS12_g9A-9B_TI
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfInvestmentEntitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration