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Post employment benefits - Movement in net surplus (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Beginning Balance | $ 748 | $ 1,410 |
Exchange differences | (1) | 29 |
Disposals |  | 5 |
Charge before taxation | (42) | (37) | $ (39)
Other comprehensive (loss)/income | (81) | (780) | 834
Contributions by the group | 97 | 121 |
Settlements paid | 0 |  |
Employee contributions | 0 | 0 |
Benefits paid | 0 | 0 |
Ending Balance | 721 | 748 | 1,410
Plan assets |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Beginning Balance | 8,624 | 10,163 |
Exchange differences | (5) | 267 |
Disposals |  | 0 |
Charge before taxation | 383 | 357 |
Other comprehensive (loss)/income | (168) | (1,722) |
Contributions by the group | 97 | 121 |
Settlements paid | (43) |  |
Employee contributions | 2 | 5 |
Benefits paid | (473) | (567) |
Ending Balance | 8,417 | 8,624 | 10,163
Plan liabilities |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Beginning Balance | (7,876) | (8,753) |
Exchange differences | 4 | (238) |
Disposals |  | 5 |
Charge before taxation | (425) | (394) |
Other comprehensive (loss)/income | 87 | 942 |
Contributions by the group | 0 | 0 |
Settlements paid | 43 |  |
Employee contributions | (2) | (5) |
Benefits paid | 473 | 567 |
Ending Balance | $ (7,696) | $ (7,876) | $ (8,753)

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- Definition The amount of benefits paid or payable for retirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2023-01-01 -Paragraph 35 -Subparagraph b -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2023-en-r&anchor=para_35_b_v&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_g&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 5 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_5&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard -URIDate 2023-03-23 + Details
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