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Intangible assets (Tables) | 12 Months Ended
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Jun. 30, 2024
Intangible assets and goodwill [abstract] |
Schedule of movement in intangible assets and goodwill |
| Brands $ million | Goodwill $ million | Other intangibles $ million | Computer software $ million | Total $ million
Cost |  |  |  |  |
At 30 June 2022 (re-presented) | 10,815 | 3,640 | 2,021 | 893 | 17,369
Hyperinflation adjustment | 102 | 75 | — | — | 177
Exchange differences | (144) | (168) | 4 | 23 | (285)
Additions | 402 | 109 | 15 | 187 | 713
Disposals | — | — | — | (31) | (31)
Reclassification from/(to) asset held for sale | 517 | (35) | — | — | 482
At 30 June 2023 (re-presented) | 11,692 | 3,621 | 2,040 | 1,072 | 18,425
Hyperinflation adjustment | 207 | 157 | — | 1 | 365
Exchange differences | (146) | (96) | (30) | 22 | (250)
Additions | — | — | 17 | 150 | 167
Disposals | (647) | — | (16) | (20) | (683)
At 30 June 2024 | 11,106 | 3,682 | 2,011 | 1,225 | 18,024
Amortisation and impairment |  |  |  |  |
At 30 June 2022 (re-presented) | 1,261 | 872 | 105 | 730 | 2,968
Exchange differences | (15) | (42) | 3 | 11 | (43)
Amortisation for the year | — | — | 20 | 48 | 68
Impairment | 613 | — | — | — | 613
Disposals | — | — | — | (29) | (29)
Reclassification from/(to) asset held for sale | 358 | (16) | — | — | 342
At 30 June 2023 (re-presented) | 2,217 | 814 | 128 | 760 | 3,919
Exchange differences | (22) | (13) | (29) | 24 | (40)
Amortisation for the year | — | — | 19 | 58 | 77
Impairment | 128 | 21 | — | — | 149
Reversal of impairment | (379) | — | — | — | (379)
Disposals | (480) | — | (16) | (20) | (516)
At 30 June 2024 | 1,464 | 822 | 102 | 822 | 3,210
Carrying amount |  |  |  |  |
At 30 June 2024 | 9,642 | 2,860 | 1,909 | 403 | 14,814
At 30 June 2023 (re-presented) | 9,475 | 2,807 | 1,912 | 312 | 14,506
At 30 June 2022 (re-presented) | 9,554 | 2,768 | 1,916 | 163 | 14,401
Schedule of principal acquired brands | The principal acquired brands, all of which are regarded as having indefinite useful economic lives, are as follows:
| Principal markets | 2024 $ million | 2023 re-presented $ million
Crown Royal whisky | United States | 1,464 | 1,464
Captain Morgan rum | Global | 1,201 | 1,201
Smirnoff vodka | Global | 824 | 824
Johnnie Walker whisky | Global | 790 | 787
Shui Jing Fang Chinese white spirit | Greater China | 689 | 310
Casamigos tequila | United States | 604 | 604
Yenì raki | Türkiye | 426 | 313
McDowell's No.1 whisky, rum and brandy | India | 382 | 386
Don Papa rum | Europe | 353 | 355
Don Julio tequila | United States | 277 | 296
Aviation American Gin | United States | 264 | 264
Seagram's 7 Crown whiskey | United States | 223 | 223
Signature whisky | India | 219 | 222
Zacapa rum | Global | 191 | 191
Black Dog whisky | India | 186 | 188
Antiquity whisky | India | 182 | 184
Gordon's gin | Europe | 150 | 150
Bell's whisky | Europe | 128 | 128
Other brands |  | 1,089 | 1,385
|  | 9,642 | 9,475
Schedule of goodwill attributed to cash-generating units | (b) Goodwill For the purposes of impairment testing, goodwill has been attributed to the following cash-generating units:
| 2024 $ million | 2023 re-presented $ million
North America | 968 | 968
Europe |  |
Türkiye | 370 | 271
Asia Pacific |  |
Greater China | 158 | 157
India | 838 | 848
Latin America and Caribbean – Mexico | 189 | 203
Other cash-generating units | 337 | 360
| 2,860 | 2,807
Schedule of pre-tax discount rates and terminal growth rates used for impairment testing | The pre-tax discount rates and terminal growth rates used for impairment testing are as follows:
| 2024 | 2023
| Pre-tax discount rate % | Terminal growth rate % | Pre-tax discount rate % | Terminal growth rate %
North America – United States | 9 | 2 | 9 | 2
Europe |  |  |  |
United Kingdom | 9 | 2 | 9 | 2
Türkiye | 27 | 14 | 28 | 16
Asia Pacific |  |  |  |
India | 12 | 3 | 14 | 4
Greater China | 10 | 2 | 11 | 2
Latin America and Caribbean |  |  |  |
Mexico | 13 | 3 | 13 | 3
Schedule of sensitivity to change in key assumptions | The table below shows the headroom at 30 June 2024 and the impairment charge that would be required if the assumptions in the calculation of their value in use were changed:
| Carrying value of CGU $ million | Headroom $ million | 8pps decrease in annual growth rate in forecast period 2025-2030 $ million
Aviation American Gin | 268 | 69 | (108)
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