XML 389 R143.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Financial instruments and risk management - Results of hedge relationships - Narrative (Details) - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2022
Cash flow hedges(1)          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) on cash flow hedge instruments     $ 13 $ 297 $ 163
Cash flow hedges(1) | Transaction exposure hedging risk          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) transferred out of other comprehensive income to other operating expenses     266 16 (57)
Notional amounts     1,855 2,185  
Cash flow hedges(1) | Foreign currency debt risk          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) transferred out of other comprehensive income to other finance charges     (152) (65) 319
Notional amounts     2,747 1,100  
Loss reported in reserves in respect of hedges of foreign currency borrowing no longer applicable     24 22  
Cash flow hedges(1) | Commodity price risk          
Disclosure of detailed information about financial instruments [line items]          
Notional amounts     207 273  
Cash flow hedges(1) | Forecast          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) to income statement $ 9 $ 28      
Cash flow hedges(1) | Derivatives | Transaction exposure hedging risk          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) on cash flow hedge instruments     (205) 325  
Gain (loss) transferred out of other comprehensive income to other operating expenses     203 (20)  
Cash flow hedges(1) | Derivatives | Foreign currency debt risk          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) on cash flow hedge instruments     94 90  
Gain (loss) transferred out of other comprehensive income to other finance charges     (152) (65)  
Cash flow hedges(1) | Derivatives | Commodity price risk          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) on cash flow hedge instruments     22 (107)  
Other comprehensive income (loss) reclassified to operating profit     (9) 39 $ 61
Fair value hedges(1) | Interest rate risk          
Disclosure of detailed information about financial instruments [line items]          
Notional amounts     4,044 5,038  
Net investment hedges(1)          
Disclosure of detailed information about financial instruments [line items]          
Net investment hedge reserve     2,488 2,418  
Net investment hedges(1) | Foreign exchange risk          
Disclosure of detailed information about financial instruments [line items]          
Gain (loss) transferred out of other comprehensive income to other finance charges     27    
Net investment hedges(1) | Forecast          
Disclosure of detailed information about financial instruments [line items]          
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets     12    
Net investment hedges(1) | Derivatives | Foreign exchange risk          
Disclosure of detailed information about financial instruments [line items]          
Notional amounts     3,198 803  
Net investment hedges(1) | Borrowings | Foreign exchange risk          
Disclosure of detailed information about financial instruments [line items]          
Notional amounts     $ 8,109 $ 12,584