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Finance income and charges (Tables) | 12 Months Ended
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Jun. 30, 2024
Analysis of income and expense [abstract] |
Schedule of finance income and charges |
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Interest income | 179 | 193 | 168
Fair value gain on financial instruments | 100 | 124 | 454
Total interest income(1) | 279 | 317 | 622
Interest charge on bonds, commercial paper, bank loans and overdrafts | (665) | (563) | (495)
Interest charge on finance leases | (23) | (19) | (16)
Other interest charges | (396) | (325) | (119)
Fair value loss on financial instruments | (101) | (123) | (461)
Total interest charges(1) | (1,185) | (1,030) | (1,091)
Net interest charges | (906) | (713) | (469)
Net finance income in respect of post-employment plans in surplus (note 14) | 57 | 71 | 29
Monetary gain on hyperinflation in various economies (note 1 (f)) | 49 | 13 | 1
Interest income in respect of direct and indirect tax | 15 | 8 | 5
Unwinding of discounts | — | — | 4
Total other finance income | 121 | 92 | 39
Net finance charge in respect of post-employment plans in deficit (note 14) | (20) | (18) | (16)
Monetary loss on hyperinflation in various economies (note 1 (f)) | (8) | (3) | (45)
Interest charge in respect of direct and indirect tax | (27) | (29) | (23)
Unwinding of discounts | (23) | (15) | (12)
Change in financial liability - Zacapa (Level 3) | — | (10) | (27)
Other finance charges | (22) | (16) | (3)
Total other finance charges | (100) | (91) | (126)
Net other finance income/(charges) | 21 | 1 | (87)
(1) Includes $59 million interest income and $765 million interest charge in respect of financial assets and liabilities that are not measured at fair value through income statement (2023 – $98 million income and $628 million charge; 2022 – $36 million income and $554 million charge).

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