XML 74 R48.htm IDEA: XBRL DOCUMENT
v3.22.4

Financial instruments - Movements in level 3 instruments measured on a recurring basis (Details) - Level 3 - GBP (£) £ in Millions | 6 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the period | £ (587) |
At the end of the period | (575) | £ (483)
Zacapa financial liability |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the period | (216) | (149)
Net gains/(losses) included in the income statement | 0 | (7)
Net (losses)/gains included in exchange in other comprehensive income | (2) | (4)
Net losses included in retained earnings | (4) | (12)
Acquisitions | 0 | 0
Settlement of liabilities | 5 | 3
At the end of the period | (217) | (169)
Contingent consideration recognised on acquisition of businesses(1) |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the period | (371) | (429)
Net gains/(losses) included in the income statement | 12 | 18
Net (losses)/gains included in exchange in other comprehensive income | (2) | (9)
Net losses included in retained earnings | 0 | 0
Acquisitions | (5) | 0
Settlement of liabilities | 8 | 106
At the end of the period | (358) | (314)
Contingent consideration recognised on acquisition of businesses(1) | Aviation Gin and Davos Brands |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the end of the period | (145) | (163)
Contingent consideration recognised on acquisition of businesses(1) | Lone River Ranch Water brand |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the end of the period | (57) | (51)
Contingent consideration recognised on acquisition of businesses(1) | 21 Seed |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the end of the period | £ (60) | £ 0

X
- Definition The gains (losses) recognised in retained earnings on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] + References No definition available. + Details
Name: | deo_GainsLossesRecognisedInRetainedEarningsFairValueMeasurementLiabilities
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- 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. + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_m&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PurchasesFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_SettlementsFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=deo_PutOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_ContingentConsiderationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_AviationGinAndDavosBrandsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_LoneRiverRanchWaterBrandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=deo_A21SeedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |