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Operating costs (Tables) | 12 Months Ended
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Jun. 30, 2024
Analysis of income and expense [abstract] |
Disclosure of information about operating costs | 4. Operating costs
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Excise duties | 7,622 | 7,715 | 9,235
Cost of sales | 8,071 | 8,289 | 7,923
Marketing | 3,691 | 3,663 | 3,616
Other operating items | 2,506 | 3,056 | 3,080
| 21,890 | 22,723 | 23,854
Comprising: |  |  |
Excise duties |  |  |
India | 1,845 | 1,950 | 2,901
Great Britain | 1,463 | 1,314 | 1,558
United States | 738 | 825 | 816
Other | 3,576 | 3,626 | 3,960
Increase in inventories | (112) | (615) | (1,208)
Raw materials and consumables | 4,892 | 5,197 | 5,336
Marketing | 3,691 | 3,663 | 3,616
Other external charges | 3,002 | 3,301 | 3,432
Staff costs | 2,314 | 2,197 | 2,385
Depreciation, amortisation and impairment | 493 | 1,297 | 1,064
Gains on disposal of properties | 1 | (4) | (2)
Net foreign exchange losses | 8 | 12 | 14
Other operating income | (21) | (40) | (18)
| 21,890 | 22,723 | 23,854
Schedule of auditor fees | Other external charges include the fees of the principal auditor of the group, PricewaterhouseCoopers LLP, and its affiliates (PwC) and are analysed below.
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Audit of these financial statements | 4.9 | 6.2 | 5.6
Audit of financial statements of subsidiaries | 8.2 | 6.8 | 8.1
Audit related assurance services(1) | 3.2 | 3.3 | 3.3
Total audit fees (Audit fees) | 16.3 | 16.3 | 17.0
Other assurance services (Audit related fees)(2) | 1.7 | 1.4 | 0.9
| 18.0 | 17.7 | 17.9
(1)Audit related assurance services are in respect of reporting under section 404 of the US Sarbanes-Oxley Act and the review of the interim financial information. (2)Other assurance services comprise the aggregate fees for assurance and related services that are not reported under ‘total audit fees’. (i)Disclosure requirements for auditors' fees in the United States are different from those required in the United Kingdom. The terminology by category required in the United States is disclosed in brackets in the above table.
Schedule of additional information | (c) Staff costs and average number of employees
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Aggregate remuneration |  |  |
Wages and salaries | 1,984 | 1,858 | 2,068
Share-based incentive plans | 43 | 58 | 79
Employer’s social security | 146 | 138 | 142
Employer’s pension |  |  |
Defined benefit plans | 72 | 80 | 48
Defined contribution plans | 62 | 53 | 44
Other post-employment plans | 7 | 10 | 4
| 2,314 | 2,197 | 2,385
The average number of employees on a full-time equivalent basis (excluding employees of associates and joint ventures) was as follows:
| 2024 | 2023 | 2022
North America | 2,869 | 2,884 | 2,811
Europe | 2,932 | 2,789 | 3,014
Asia Pacific | 6,588 | 6,856 | 6,500
Latin America and Caribbean | 1,650 | 1,495 | 1,500
Africa | 3,290 | 3,526 | 4,061
SC&P | 6,977 | 6,934 | 5,025
Corporate and other | 6,061 | 5,753 | 5,076
| 30,367 | 30,237 | 27,987
Schedule of exceptional operating items | Included in the table above are exceptional operating items as follows:
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Depreciation, amortisation and impairment |  |  |
Brand and goodwill impairment (gain)/charges | (231) | 613 | 409
Tangible asset impairment and accelerated depreciation | 46 | 87 | —
Staff costs | 2 | 11 | —
Other external charges | 127 | 75 | 68
Other operating income | — | (20) | —
Total exceptional operating items (note 3) | (56) | 766 | 477
Cost of sales | 57 | 80 | —
Other operating (income)/expenses | (113) | 686 | 477

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