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Property, plant and equipment - Changes in property plant and equipment (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | $ 7,738 | $ 7,076 |
Reclassification from assets held for sale |  | 3 |
Exceptional accelerated depreciation and impairment | (46) | (87) | $ (4)
Ending Balance | 8,509 | 7,738 | 7,076
Land and buildings |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 2,364 | 2,303 |
Ending Balance | 2,519 | 2,364 | 2,303
Plant and equipment |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 3,503 | 3,444 |
Ending Balance | 4,121 | 3,503 | 3,444
Fixtures and fittings |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 68 | 56 |
Ending Balance | 72 | 68 | 56
Returnable bottles and crates |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 232 | 220 |
Ending Balance | 234 | 232 | 220
Under construction |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance |  | 1,053 |
Ending Balance |  |  | 1,053
Cost |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 12,055 | 11,434 |
Hyperinflation adjustment | 148 | 25 |
Exchange differences | (274) | (213) |
Acquisitions |  | 28 |
Sale of businesses | (18) | (297) |
Additions | 1,546 | 1,464 |
Disposals | (283) | (391) |
Transfers | 0 | 0 |
Reclassification from assets held for sale |  | 5 |
Reclassification from assets held for sale | 145 |  |
Ending Balance | 13,029 | 12,055 | 11,434
Cost | Land and buildings |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 3,350 | 3,210 |
Hyperinflation adjustment | 48 | 6 |
Exchange differences | (74) | (66) |
Acquisitions |  | 9 |
Sale of businesses | (1) | (42) |
Additions | 207 | 133 |
Disposals | (57) | (78) |
Transfers | 169 | 175 |
Reclassification from assets held for sale |  | 3 |
Reclassification from assets held for sale | 25 |  |
Ending Balance | 3,617 | 3,350 | 3,210
Cost | Plant and equipment |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 6,449 | 6,365 |
Hyperinflation adjustment | 70 | 13 |
Exchange differences | (123) | (138) |
Acquisitions |  | 16 |
Sale of businesses | (14) | (180) |
Additions | 383 | 257 |
Disposals | (189) | (170) |
Transfers | 679 | 286 |
Reclassification from assets held for sale |  | 0 |
Reclassification from assets held for sale | 97 |  |
Ending Balance | 7,158 | 6,449 | 6,365
Cost | Fixtures and fittings |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 164 | 150 |
Hyperinflation adjustment | 2 | 1 |
Exchange differences | (3) | 0 |
Acquisitions |  | 0 |
Sale of businesses | (3) | (5) |
Additions | 15 | 16 |
Disposals | (9) | (15) |
Transfers | 11 | 15 |
Reclassification from assets held for sale |  | 2 |
Reclassification from assets held for sale | 0 |  |
Ending Balance | 177 | 164 | 150
Cost | Returnable bottles and crates |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 521 | 656 |
Hyperinflation adjustment | 12 | 0 |
Exchange differences | (24) | (39) |
Acquisitions |  | 3 |
Sale of businesses | 0 | (66) |
Additions | 30 | 60 |
Disposals | (19) | (126) |
Transfers | 13 | 33 |
Reclassification from assets held for sale |  | 0 |
Reclassification from assets held for sale | 19 |  |
Ending Balance | 514 | 521 | 656
Cost | Under construction |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | 1,571 | 1,053 |
Hyperinflation adjustment | 16 | 5 |
Exchange differences | (50) | 30 |
Acquisitions |  | 0 |
Sale of businesses | 0 | (4) |
Additions | 911 | 998 |
Disposals | (9) | (2) |
Transfers | (872) | (509) |
Reclassification from assets held for sale |  | 0 |
Reclassification from assets held for sale | 4 |  |
Ending Balance | 1,563 | 1,571 | 1,053
Depreciation |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | (4,317) | (4,358) |
Exchange differences | 107 | 125 |
Sale of businesses | 17 | 165 |
Disposals | 228 | 368 |
Reclassification from assets held for sale |  | (1) |
Depreciation, property, plant and equipment | (600) | (529) |
Exceptional accelerated depreciation and impairment | (46) | (87) |
Reclassification from assets held for sale | (91) |  |
Ending Balance | (4,520) | (4,317) | (4,358)
Depreciation | Land and buildings |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | (986) | (907) |
Exchange differences | 20 | 8 |
Sale of businesses | 1 | 26 |
Disposals | 43 | 75 |
Reclassification from assets held for sale |  | 0 |
Depreciation, property, plant and equipment | (175) | (150) |
Exceptional accelerated depreciation and impairment | (9) | (38) |
Reclassification from assets held for sale | (8) |  |
Ending Balance | (1,098) | (986) | (907)
Depreciation | Plant and equipment |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | (2,946) | (2,921) |
Exchange differences | 69 | 95 |
Sale of businesses | 13 | 96 |
Disposals | 156 | 156 |
Reclassification from assets held for sale |  | 0 |
Depreciation, property, plant and equipment | (365) | (323) |
Exceptional accelerated depreciation and impairment | (36) | (49) |
Reclassification from assets held for sale | (72) |  |
Ending Balance | (3,037) | (2,946) | (2,921)
Depreciation | Fixtures and fittings |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | (96) | (94) |
Exchange differences | 3 | 0 |
Sale of businesses | 3 | 2 |
Disposals | 9 | 13 |
Reclassification from assets held for sale |  | (1) |
Depreciation, property, plant and equipment | (23) | (16) |
Exceptional accelerated depreciation and impairment | (1) | 0 |
Reclassification from assets held for sale | 0 |  |
Ending Balance | (105) | (96) | (94)
Depreciation | Returnable bottles and crates |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Beginning Balance | (289) | (436) |
Exchange differences | 15 | 22 |
Sale of businesses | 0 | 41 |
Disposals | 20 | 124 |
Reclassification from assets held for sale |  | 0 |
Depreciation, property, plant and equipment | (37) | (40) |
Exceptional accelerated depreciation and impairment | 0 | 0 |
Reclassification from assets held for sale | (11) |  |
Ending Balance | $ (280) | $ (289) | $ (436)

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- Definition Increase Through Classified from Held For Sale to Right-Of-Use Assets + References No definition available. + Details
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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_98_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [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 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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