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Consolidated statement of changes in equity - USD ($) $ in Millions | Total | Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana | Adjusted balance | Equity attributable to parent company shareholder | Equity attributable to parent company shareholder Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana | Equity attributable to parent company shareholder Adjusted balance | Share capital | Share capital Adjusted balance | Share premium | Share premium Adjusted balance | Capital redemption reserve | Capital redemption reserve Adjusted balance | Hedging and exchange reserve | Hedging and exchange reserve Adjusted balance | Total retained earnings | Total retained earnings Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana | Total retained earnings Adjusted balance | Own shares | Own shares Adjusted balance | Other retained earnings | Other retained earnings Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana | Other retained earnings Adjusted balance | Non-controlling interests | Non-controlling interests Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana | Non-controlling interests Adjusted balance
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Jun. 30, 2021 |  | $ 11,719 | [1] | $ 349 | $ 12,068 | $ 9,587 | [1] | $ 349 | $ 9,936 | $ 1,030 | [1] | $ 1,030 | $ 1,878 | [1] | $ 1,878 | $ 4,451 | [1] | $ 4,451 | $ (3,218) | [1] | $ (3,218) | $ 5,446 | [1] | $ 349 | $ 5,795 | $ (2,609) | [1] | $ (2,609) | $ 8,055 | [1] | $ 349 | $ 8,404 | $ 2,132 | [1] | $ 0 | $ 2,132
Retranslation impact of opening balances | [2] | 0 |  |  |  | 0 |  |  |  | (131) |  |  | (243) |  |  | (579) |  |  | 619 |  |  | 334 |  |  |  | 334 |  |  | 0 |  |  |  | 0 |  |  |
Profit for the year |  | 4,410 | [3],[4] |  |  | 4,280 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,280 |  |  |  |  |  |  | 4,280 |  |  |  | 130 |  |  |
Other comprehensive income/(loss) |  | 268 | [5] |  |  | 352 |  |  |  |  |  |  |  |  |  |  |  |  | (639) |  |  | 991 |  |  |  |  |  |  | 991 |  |  |  | (84) |  |  |
Total comprehensive income/(loss) for the year |  | 4,678 | [5] |  |  | 4,632 |  |  |  |  |  |  |  |  |  |  |  |  | (639) |  |  | 5,271 |  |  |  |  |  |  | 5,271 |  |  |  | 46 |  |  |
Employee share schemes |  | 119 |  |  |  | 119 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 119 |  |  |  | 52 |  |  | 67 |  |  |  |  |  |  |
Share-based incentive plans |  | 79 |  |  |  | 79 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 79 |  |  |  |  |  |  | 79 |  |  |  |  |  |  |
Share-based incentive plans in respect of associates |  | 5 |  |  |  | 5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  |  |  |  |  | 5 |  |  |  |  |  |  |
Tax on share-based incentive plans |  | 11 |  |  |  | 11 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 11 |  |  |  |  |  |  | 11 |  |  |  |  |  |  |
Share-based payments and purchase of own shares in respect of subsidiaries |  | (23) |  |  |  | (15) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (15) |  |  |  |  |  |  | (15) |  |  |  | (8) |  |  |
Unclaimed dividend |  | 4 |  |  |  | 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  |  |  | 3 |  |  |  | 1 |  |  |
Change in fair value of put option |  | (45) |  |  |  | (45) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (45) |  |  |  |  |  |  | (45) |  |  |  |  |  |  |
Share buyback programme |  | (3,004) |  |  |  | (3,004) |  |  |  | (24) |  |  |  |  |  | 24 |  |  |  |  |  | (3,004) |  |  |  |  |  |  | (3,004) |  |  |  |  |  |  |
Dividends declared as distributions to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (95) |  |  |
Dividend declared as distributions to owners |  | (2,381) |  |  |  | (2,286) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,286) |  |  |  |  |  |  | (2,286) |  |  |  |  |  |  |
Equity at end of period at Jun. 30, 2022 | [1] | 11,511 | [6] |  |  | 9,435 |  |  |  | 875 |  |  | 1,635 |  |  | 3,896 |  |  | (3,238) |  |  | 6,267 |  |  |  | (2,223) |  |  | 8,490 |  |  |  | 2,076 |  |  |
Retranslation impact of opening balances | [2] | 0 |  |  |  | 0 |  |  |  | 36 |  |  | 68 |  |  | 162 |  |  | (173) |  |  | (93) |  |  |  | (93) |  |  | 0 |  |  |  | 0 |  |  |
Profit for the year |  | 4,479 | [4],[5] |  |  | 4,445 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,445 |  |  |  |  |  |  | 4,445 |  |  |  | 34 |  |  |
Other comprehensive income/(loss) |  | (482) | [5] |  |  | (382) |  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  | (387) |  |  |  |  |  |  | (387) |  |  |  | (100) |  |  |
Total comprehensive income/(loss) for the year |  | 3,997 | [5] |  |  | 4,063 |  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  | 4,058 |  |  |  |  |  |  | 4,058 |  |  |  | (66) |  |  |
Employee share schemes |  | 59 |  |  |  | 59 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 59 |  |  |  | 30 |  |  | 29 |  |  |  |  |  |  |
Share-based incentive plans |  | 58 |  |  |  | 58 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 58 |  |  |  |  |  |  | 58 |  |  |  |  |  |  |
Share-based incentive plans in respect of associates |  | 6 |  |  |  | 6 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6 |  |  |  |  |  |  | 6 |  |  |  |  |  |  |
Tax on share-based incentive plans |  | 7 |  |  |  | 7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7 |  |  |  |  |  |  | 7 |  |  |  |  |  |  |
Share-based payments and purchase of own shares in respect of subsidiaries |  | 6 |  |  |  | 4 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4 |  |  |  |  |  |  | 4 |  |  |  | 2 |  |  |
Purchase of non-controlling interests |  | (178) |  |  |  | (136) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (136) |  |  |  |  |  |  | (136) |  |  |  | (42) |  |  |
Associates' transactions with non-controlling interests |  | (8) |  |  |  | (8) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (8) |  |  |  |  |  |  | (8) |  |  |  |  |  |  |
Unclaimed dividend |  | 1 |  |  |  | 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  | 1 |  |  |  | 0 |  |  |
Change in fair value of put option |  | (19) |  |  |  | (19) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (19) |  |  |  |  |  |  | (19) |  |  |  |  |  |  |
Share buyback programme |  | (1,543) |  |  |  | (1,543) |  |  |  | (13) |  |  |  |  |  | 13 |  |  |  |  |  | (1,543) |  |  |  |  |  |  | (1,543) |  |  |  |  |  |  |
Dividends declared as distributions to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (117) |  |  |
Dividend declared as distributions to owners |  | (2,188) |  |  |  | (2,071) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,071) |  |  |  |  |  |  | (2,071) |  |  |  |  |  |  |
Equity at end of period at Jun. 30, 2023 |  | 11,709 | [1],[6] | $ 51 | $ 11,760 | 9,856 | [1] | $ 41 | $ 9,897 | 898 | [1] | $ 898 | 1,703 | [1] | $ 1,703 | 4,071 | [1] | $ 4,071 | (3,406) | [1] | $ (3,406) | 6,590 | [1] | $ 41 | $ 6,631 | (2,286) | [1] | $ (2,286) | 8,876 | [1] | $ 41 | $ 8,917 | 1,853 | [1] | $ 10 | $ 1,863
Profit for the year |  | 4,166 |  |  |  | 3,870 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,870 |  |  |  |  |  |  | 3,870 |  |  |  | 296 |  |  |
Other comprehensive income/(loss) |  | (485) |  |  |  | (466) |  |  |  |  |  |  |  |  |  |  |  |  | (767) |  |  | 301 |  |  |  |  |  |  | 301 |  |  |  | (19) |  |  |
Total comprehensive income/(loss) for the year |  | 3,681 |  |  |  | 3,404 |  |  |  |  |  |  |  |  |  |  |  |  | (767) |  |  | 4,171 |  |  |  |  |  |  | 4,171 |  |  |  | 277 |  |  |
Employee share schemes |  | 48 |  |  |  | 48 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 48 |  |  |  | 36 |  |  | 12 |  |  |  |  |  |  |
Share-based incentive plans |  | 43 |  |  |  | 43 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 43 |  |  |  |  |  |  | 43 |  |  |  |  |  |  |
Share-based incentive plans in respect of associates |  | 5 |  |  |  | 5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  |  |  |  |  | 5 |  |  |  |  |  |  |
Share-based payments and purchase of own shares in respect of subsidiaries |  | (10) |  |  |  | (6) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6) |  |  |  |  |  |  | (6) |  |  |  | (4) |  |  |
Purchase of non-controlling interests |  | (223) |  |  |  | (246) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (246) |  |  |  |  |  |  | (246) |  |  |  | 23 |  |  |
Tax on purchase of non-controlling interests |  | 53 |  |  |  | 53 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 53 |  |  |  |  |  |  | 53 |  |  |  | 0 |  |  |
Unclaimed dividend |  | 1 |  |  |  | 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  | 1 |  |  |  | 0 |  |  |
Change in fair value of put option |  | 73 |  |  |  | 73 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 73 |  |  |  |  |  |  | 73 |  |  |  |  |  |  |
Share buyback programme |  | (997) |  |  |  | (997) |  |  |  | (11) |  |  |  |  |  | 11 |  |  |  |  |  | (997) |  |  |  |  |  |  | (997) |  |  |  |  |  |  |
Dividends declared as distributions to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (121) |  |  |
Dividend declared as distributions to owners |  | (2,364) |  |  |  | (2,243) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,243) |  |  |  |  |  |  | (2,243) |  |  |  |  |  |  |
Equity at end of period at Jun. 30, 2024 |  | $ 12,070 |  |  |  | $ 10,032 |  |  |  | $ 887 |  |  | $ 1,703 |  |  | $ 4,082 |  |  | $ (4,173) |  |  | $ 7,533 |  |  |  | $ (2,250) |  |  | $ 9,783 |  |  |  | $ 2,038 |  |  |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[2] | (2) Includes foreign translation differences arising from the retranslation of reserves due to the change in the group’s presentation currency.
[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.
[5] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[6] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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