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Net borrowings - Reconciliation of movement in net borrowings (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Disclosure of reconciliation of liabilities arising from financing activities [line items] |  |  |  |  |
At beginning of the year | $ 19,582 | $ 17,107 |  |  |
Net decrease in cash and cash equivalents before exchange | 596 | 831 | [1] | $ 952 | [1]
Net increase in bonds and other borrowings(1) | 453 | 958 |  |  |
Increase in net borrowings from cash flows | 1,049 | 1,789 |  |  |
Exchange differences on net borrowings | 199 | 646 |  |  |
Other non-cash items | 187 | 40 |  |  |
Net borrowings at end of the year | 21,017 | 19,582 |  | 17,107 |
Cash outflow for derivatives designated in forward point hedges | (1) | (2) |  |  |
Non-cash items of fair value changes of CCS and IRS | 111 | (42) |  |  |
Non-cash items of lease liabilities | (152) | (99) |  |  |
Non-cash items of fair value change of borrowings | (116) | 101 |  |  |
Cash and cash equivalents | (1,130) | $ (1,813) | [1],[2] | $ (2,765) | [1],[2]
Disposal groups classified as held for sale |  |  |  |  |
Disclosure of reconciliation of liabilities arising from financing activities [line items] |  |  |  |  |
Cash and cash equivalents | $ (30) |  |  |  |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.
[2] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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