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v3.24.2.u1

Acquisition and sale of businesses and brands and purchase of non-controlling interests - Sales of businesses and brands (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Net assets disposed of |  |  |  |  |
Goodwill | $ (2,860) | $ (2,807) |  |  |
Deferred tax | 2,804 | 2,573 |  | $ 2,669 |
Post-employment benefit liabilities | (721) | (748) |  | (1,410) |
Net assets | (12,070) | (11,709) | [1] | (11,511) | [1]
(Loss)/gain on disposal before taxation | 5,460 | 5,642 | [2] | 5,808 | [2]
Taxation | (1,294) | (1,163) | [2],[3] | (1,398) | [2],[3]
Profit for the year | 4,166 | 4,479 | [2],[4] | 4,410 | [2],[3]
Windsor business |  |  |  |  |
Net assets disposed of |  |  |  |  |
Exchange recycled from other comprehensive income | (26) |  |  |  |
Disposal group, disposed of by sale, not discontinued operations |  |  |  |  |
Sale consideration |  |  |  |  |
Cash received | 116 | 604 |  | 131 |
(Cash)/overdraft disposed of | (20) | (16) |  | 3 |
Transaction and other directly attributable costs paid | (9) | (29) |  | (32) |
Net cash received | 87 | 559 |  | 102 |
Deferred consideration receivable | 32 | 0 |  | 0 |
Transaction and other directly attributable costs payable | (24) | (7) |  | (22) |
Sale consideration | 95 | 552 |  | 80 |
Net assets disposed of |  |  |  |  |
Brands | (167) | 0 |  | 0 |
Goodwill | 0 | 0 |  | (18) |
Other non-current assets | (3) | (132) |  | (14) |
Assets and liabilities held for sale | 0 | (87) |  | 0 |
Inventories | (11) | (35) |  | (6) |
Other working capital | 3 | 85 |  | 21 |
Other borrowings | 0 | 2 |  | 1 |
Corporate tax | 2 | (4) |  | (6) |
Deferred tax | 37 | 6 |  | (3) |
Post-employment benefit liabilities | 0 | 5 |  | 0 |
Net assets | (139) | (160) |  | (25) |
Impairment charge recognised up until the date of sale | 0 | (3) |  | 0 |
Exchange recycled from other comprehensive income | (26) | (15) |  | (143) |
(Loss)/gain on disposal before taxation | (70) | 374 |  | (88) |
Taxation | 1 | (37) |  | (29) |
Profit for the year | (69) | $ 337 |  | $ (117) |
Disposal group, disposed of by sale, not discontinued operations | Windsor business |  |  |  |  |
Sale consideration |  |  |  |  |
Cash received | 112 |  |  |  |
(Cash)/overdraft disposed of | (20) |  |  |  |
Transaction and other directly attributable costs paid | (4) |  |  |  |
Net cash received | 88 |  |  |  |
Deferred consideration receivable | 32 |  |  |  |
Transaction and other directly attributable costs payable | (13) |  |  |  |
Sale consideration | 107 |  |  |  |
Net assets disposed of |  |  |  |  |
Brands | (167) |  |  |  |
Goodwill | 0 |  |  |  |
Other non-current assets | (3) |  |  |  |
Assets and liabilities held for sale | 0 |  |  |  |
Inventories | (11) |  |  |  |
Other working capital | 3 |  |  |  |
Other borrowings | 0 |  |  |  |
Corporate tax | 2 |  |  |  |
Deferred tax | 37 |  |  |  |
Post-employment benefit liabilities | 0 |  |  |  |
Net assets | (139) |  |  |  |
Impairment charge recognised up until the date of sale | 0 |  |  |  |
Exchange recycled from other comprehensive income | (26) |  |  |  |
(Loss)/gain on disposal before taxation | (58) |  |  |  |
Taxation | 1 |  |  |  |
Profit for the year | (57) |  |  |  |
Disposal group, disposed of by sale, not discontinued operations | Other Individually Immaterial Business Disposed |  |  |  |  |
Sale consideration |  |  |  |  |
Cash received | 4 |  |  |  |
(Cash)/overdraft disposed of | 0 |  |  |  |
Transaction and other directly attributable costs paid | (5) |  |  |  |
Net cash received | (1) |  |  |  |
Deferred consideration receivable | 0 |  |  |  |
Transaction and other directly attributable costs payable | (11) |  |  |  |
Sale consideration | (12) |  |  |  |
Net assets disposed of |  |  |  |  |
Brands | 0 |  |  |  |
Goodwill | 0 |  |  |  |
Other non-current assets | 0 |  |  |  |
Assets and liabilities held for sale | 0 |  |  |  |
Inventories | 0 |  |  |  |
Other working capital | 0 |  |  |  |
Other borrowings | 0 |  |  |  |
Corporate tax | 0 |  |  |  |
Deferred tax | 0 |  |  |  |
Post-employment benefit liabilities | 0 |  |  |  |
Net assets | 0 |  |  |  |
Impairment charge recognised up until the date of sale | 0 |  |  |  |
Exchange recycled from other comprehensive income | 0 |  |  |  |
(Loss)/gain on disposal before taxation | (12) |  |  |  |
Taxation | 0 |  |  |  |
Profit for the year | $ (12) |  |  |  |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[2] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[3] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[4] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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