Business Combination, Contingent Consideration Arrangements

No definition available.

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- Definition

The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2022-03-24
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- Definition

The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2022-03-24
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- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

+ References

No definition available.

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- Definition

The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2022-03-24
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-Clause iii
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- Definition

The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2022-03-24
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- Definition

The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]

+ References

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Acquisition and sale of businesses and brands and purchase of non-controlling interests - Acquisitions in the year (Details) € in Millions, £ in Millions	4 Months Ended
	Jun. 30, 2023 GBP (£)	Mar. 10, 2023 GBP (£)	Mar. 10, 2023 EUR (€)	Jun. 30, 2022 GBP (£)	Jun. 30, 2021 GBP (£)
Disclosure of detailed information about business combination [line items]
Cash transferred	£ 316			£ 88	£ 358
Other businesses acquired
Disclosure of detailed information about business combination [line items]
Cash transferred	98			26	95
Deferred consideration payable
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable	5			4	2
Deferred consideration payable \| Other businesses acquired
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable	1			4	2
Contingent consideration payable
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable	76			70	253
Contingent consideration payable \| Other businesses acquired
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable	4
Maximum \| Other businesses acquired
Disclosure of detailed information about business combination [line items]
Contingent consideration				£ 18	£ 86
Don Papa rum
Disclosure of detailed information about business combination [line items]
Cash transferred		£ 218	€ 246
Revenue of acquiree since acquisition date	10
Profit (loss) of acquiree since acquisition date	15
Acquisition transaction cost	£ 15
Don Papa rum \| Deferred consideration payable
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable		4	4
Don Papa rum \| Contingent consideration payable
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable		72	82
Don Papa rum \| Maximum
Disclosure of detailed information about business combination [line items]
Contingent consideration		£ 158	€ 178