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Acquisition and sale of businesses and brands and purchase of non-controlling interests - Fair value of net assets acquired and cash consideration paid in business combination (Details) - USD ($) $ in Millions | Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
--- | --- | --- | ---
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Cash | $ 0 | $ 0 | $ 2
Goodwill arising on acquisition | 0 | 109 | 91
Settlement of pre-existing relationship | 0 | 0 | (2)
Step acquisitions | 0 | (13) | (8)
Consideration payable | 0 | (470) | (212)
Cash transferred | 0 | (373) | (116)
Contingent consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | 0 | (92) | (91)
Deferred consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | 0 | (5) | (5)
Fair value |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Brands and other intangibles | 0 | 402 | 157
Property, plant and equipment | 0 | 28 | 0
Inventories | 0 | 31 | 7
Other working capital | 0 | (2) | 5
Deferred tax | 0 | (85) | (40)
Cash | 0 | 0 | 2
Fair value of assets and liabilities | $ 0 | $ 374 | $ 131

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- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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