XML 289 R43.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Property, plant and equipment (Tables) | 12 Months Ended
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Jun. 30, 2024
Disclosure of detailed information about property, plant and equipment [abstract] |
Schedule of movement in property, plant and equipment |
| Land and buildings $ million | Plant and equipment $ million | Fixtures and fittings $ million | Returnable bottles and crates $ million | Under construction $ million | Total $ million
Cost |  |  |  |  |  |
At 30 June 2022 (re-presented) | 3,210 | 6,365 | 150 | 656 | 1,053 | 11,434
Hyperinflation adjustment | 6 | 13 | 1 | — | 5 | 25
Exchange differences | (66) | (138) | — | (39) | 30 | (213)
Acquisitions | 9 | 16 | — | 3 | — | 28
Sale of businesses | (42) | (180) | (5) | (66) | (4) | (297)
Additions | 133 | 257 | 16 | 60 | 998 | 1,464
Disposals | (78) | (170) | (15) | (126) | (2) | (391)
Transfers | 175 | 286 | 15 | 33 | (509) | —
Reclassification from assets held for sale | 3 | — | 2 | — | — | 5
At 30 June 2023 (re-presented) | 3,350 | 6,449 | 164 | 521 | 1,571 | 12,055
Hyperinflation adjustment | 48 | 70 | 2 | 12 | 16 | 148
Exchange differences | (74) | (123) | (3) | (24) | (50) | (274)
Sale of businesses | (1) | (14) | (3) | — | — | (18)
Additions | 207 | 383 | 15 | 30 | 911 | 1,546
Disposals | (57) | (189) | (9) | (19) | (9) | (283)
Transfers | 169 | 679 | 11 | 13 | (872) | —
Reclassification to assets held for sale | (25) | (97) | — | (19) | (4) | (145)
At 30 June 2024 | 3,617 | 7,158 | 177 | 514 | 1,563 | 13,029
Depreciation |  |  |  |  |  |
At 30 June 2022 (re-presented) | 907 | 2,921 | 94 | 436 | — | 4,358
Exchange differences | (8) | (95) | — | (22) | — | (125)
Depreciation charge for the year | 150 | 323 | 16 | 40 | — | 529
Exceptional accelerated depreciation and impairment | 38 | 49 | — | — | — | 87
Sale of businesses | (26) | (96) | (2) | (41) | — | (165)
Disposals | (75) | (156) | (13) | (124) | — | (368)
Reclassification from assets held for sale | — | — | 1 | — | — | 1
At 30 June 2023 (re-presented) | 986 | 2,946 | 96 | 289 | — | 4,317
Exchange differences | (20) | (69) | (3) | (15) | — | (107)
Depreciation charge for the year | 175 | 365 | 23 | 37 | — | 600
Exceptional accelerated depreciation and impairment | 9 | 36 | 1 | — | — | 46
Sale of businesses | (1) | (13) | (3) | — | — | (17)
Disposals | (43) | (156) | (9) | (20) | — | (228)
Reclassification to assets held for sale | (8) | (72) | — | (11) | — | (91)
At 30 June 2024 | 1,098 | 3,037 | 105 | 280 | — | 4,520
Carrying amount |  |  |  |  |  |
At 30 June 2024 | 2,519 | 4,121 | 72 | 234 | 1,563 | 8,509
At 30 June 2023 (re-presented) | 2,364 | 3,503 | 68 | 232 | 1,571 | 7,738
At 30 June 2022 (re-presented) | 2,303 | 3,444 | 56 | 220 | 1,053 | 7,076

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- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73&doctype=Standard -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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