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v3.22.4

Unaudited Condensed Consolidated Balance Sheet - GBP (£) £ in Millions | Dec. 31, 2022 | Jun. 30, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Non-current assets |  |  |
Intangible assets | £ 12,130 | £ 11,902 | £ 10,921
Property, plant and equipment | 5,972 | 5,848 | 5,091
Biological assets | 119 | 94 | 75
Investments in associates and joint ventures | 3,925 | 3,652 | 3,473
Other investments | 42 | 37 | 50
Other receivables | 28 | 37 | 28
Other financial assets | 399 | 345 | 319
Deferred tax assets | 106 | 114 | 83
Post employment benefit assets | 1,060 | 1,553 | 1,544
Non-current assets | 23,781 | 23,582 | 21,584
Current assets |  |  |
Inventories | 7,552 | 7,094 | 6,235
Trade and other receivables | 3,874 | 2,933 | 3,328
Assets held for sale | 182 | 222 | 16
Corporate tax receivables | 166 | 149 | 151
Other financial assets | 398 | 251 | 66
Cash and cash equivalents | 2,766 | 2,285 | 1,780
Current assets | 14,938 | 12,934 | 11,576
Total assets | 38,719 | 36,516 | 33,160
Current liabilities |  |  |
Borrowings and bank overdrafts | (2,305) | (1,522) | (1,184)
Other financial liabilities | (436) | (444) | (388)
Share buyback liability | (215) | (117) | (184)
Trade and other payables | (6,110) | (5,887) | (5,327)
Liabilities held for sale | (76) | (61) | (30)
Corporate tax payables | (266) | (252) | (380)
Provisions | (113) | (159) | (111)
Current liabilities | (9,521) | (8,442) | (7,604)
Non-current liabilities |  |  |
Borrowings | (15,304) | (14,498) | (12,693)
Other financial liabilities | (771) | (703) | (378)
Other payables | (353) | (380) | (278)
Provisions | (266) | (258) | (278)
Deferred tax liabilities | (2,257) | (2,319) | (2,112)
Post employment benefit liabilities | (381) | (402) | (486)
Non-current liabilities | (19,332) | (18,560) | (16,225)
Total liabilities | (28,853) | (27,002) | (23,829)
Net assets | 9,866 | 9,514 | 9,331
Equity |  |  |
Share capital | 719 | 723 | 737
Share premium | 1,351 | 1,351 | 1,351
Other reserves | 2,193 | 2,174 | 1,551
Retained earnings | 3,876 | 3,550 | 4,019
Equity attributable to equity shareholders of the parent company | 8,139 | 7,798 | 7,658
Non-controlling interests | 1,727 | 1,716 | 1,673
Total equity | £ 9,866 | £ 9,514 | £ 9,331

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- Definition The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2022-03-24 -Paragraph 38 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_38&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph p -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_p&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets less the amount of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph IG63 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_IG63&doctype=Implementation%20Guidance -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_12_f&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2022-03-24 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2022-en-r&anchor=para_22&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_q&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph l -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_l&doctype=Standard -URIDate 2022-03-24 + Details
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