XML 390 R144.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Financial instruments and risk management - Schedule of effectiveness and impacts of hedging relationships (Details) - USD ($)
$ in Millions
12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2022
Disclosure of detailed information about hedges [line items]      
Net financial assets (liabilities) at the beginning of the year $ (22,824)    
Net financial assets (liabilities) at the end of the year (23,672) $ (22,824)  
Net investment hedges | Foreign exchange risk      
Disclosure of detailed information about hedges [line items]      
Derivatives in cash flow hedge (foreign currency debt) 27    
Cash flow hedges      
Disclosure of detailed information about hedges [line items]      
Consolidated comprehensive income, cash flow hedges 13 297 $ 163
Cash flow hedges | Foreign currency debt risk      
Disclosure of detailed information about hedges [line items]      
Derivatives in cash flow hedge (foreign currency debt) (152) (65) 319
Cash flow hedges | Foreign currency exchange risk      
Disclosure of detailed information about hedges [line items]      
Derivatives in cash flow hedge (foreign currency risk) 266 16 (57)
Fair value hedges      
Disclosure of detailed information about hedges [line items]      
Fair value hedge hedged item at beginning end of the year 469 335  
Instruments in fair value hedge relationship at the beginning of the year (7) (7)  
Fair value hedge hedged item (101) 115  
Income statement, Instruments in fair value hedge relationship (1) 2  
Gains (losses) on hedged item attributable to hedged risk, fair value hedges recognised in OCI   19  
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income   (2)  
Fair value hedge hedged item at the end of the year 368 469 335
Instruments in fair value hedge relationship at the end of the year (8) (7) (7)
Derivatives | Net investment hedges | Foreign exchange risk      
Disclosure of detailed information about hedges [line items]      
Net financial assets (liabilities) at the beginning of the year 0 (1)  
Income statement, net investment hedge 22 0  
Consolidated comprehensive income, net investment hedge (66) 1  
Other movements 411 0  
Net financial assets (liabilities) at the end of the year 367 0 (1)
Derivatives | Cash flow hedges | Foreign currency debt risk      
Disclosure of detailed information about hedges [line items]      
Net financial assets (liabilities) at the beginning of the year 438 444  
Derivatives in cash flow hedge (foreign currency debt) (152) (65)  
Consolidated comprehensive income, cash flow hedges 94 90  
Other movements (412) (31)  
Net financial assets (liabilities) at the end of the year (32) 438 444
Derivatives | Cash flow hedges | Foreign currency exchange risk      
Disclosure of detailed information about hedges [line items]      
Net financial assets (liabilities) at the beginning of the year 232 (93)  
Derivatives in cash flow hedge (foreign currency risk) 203 (20)  
Consolidated comprehensive income, cash flow hedges (205) 325  
Other movements (203) 20  
Net financial assets (liabilities) at the end of the year 27 232 (93)
Derivatives | Cash flow hedges | Commodity price risk      
Disclosure of detailed information about hedges [line items]      
Net financial assets (liabilities) at the beginning of the year (32) 60  
Derivatives in cash flow hedge (commodity price risk) (9) 39 61
Consolidated comprehensive income, cash flow hedges 22 (107)  
Other movements 10 (24)  
Net financial assets (liabilities) at the end of the year (9) (32) 60
Derivatives | Fair value hedges | Interest rate risk      
Disclosure of detailed information about hedges [line items]      
Net financial assets (liabilities) at the beginning of the year (476) (342)  
Derivatives in fair value hedge (interest rate risk) 100 (113)  
GainsLossesOnHedgingInstrumentRecognised in OCI   (21)  
Net financial assets (liabilities) at the end of the year (376) (476) (342)
Borrowings | Net investment hedges | Foreign exchange risk      
Disclosure of detailed information about hedges [line items]      
Net financial assets (liabilities) at the beginning of the year (12,584) (10,558)  
Income statement, net investment hedge 0 0  
Consolidated comprehensive income, net investment hedge (82) 499  
Other movements 4,557 (2,525)  
Net financial assets (liabilities) at the end of the year $ (8,109) $ (12,584) $ (10,558)