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Financial instruments and risk management - Schedule of movements in level 3 instruments measured on a recurring basis (Details) - USD ($) $ in Millions | 12 Months Ended
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Jun. 30, 2024 | Jun. 30, 2023
Level 3 |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the year | $ (665) |
At the end of the year | (443) | $ (665)
Zacapa financial liability | Level 3 |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the year | (274) | (261)
Net gains/(losses) included in the income statement | 0 | (10)
Net losses included in exchange in other comprehensive income | 0 | 0
Net gains/(losses) included in retained earnings | 73 | (19)
Acquisitions | 0 | 0
Settlement of liabilities | 3 | 16
At the end of the year | (198) | (274)
Contingent consideration payable |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the year | (279) |
At the end of the year | (153) | (279)
Contingent consideration payable | Level 3 |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the year | (391) | (449)
Net gains/(losses) included in the income statement | 145 | 145
Net losses included in exchange in other comprehensive income | 0 | (4)
Net gains/(losses) included in retained earnings | 0 | 0
Acquisitions | 0 | (92)
Settlement of liabilities | 1 | 9
At the end of the year | $ (245) | $ (391)

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- 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 2023-01-01 -Paragraph 93 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- 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 2023-01-01 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
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