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Consolidated statement of comprehensive income - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
 [1]
Jun. 30, 2022
Net remeasurement of post-employment benefit plans      
Group $ (76) $ (771) $ 820 [1]
Associates and joint ventures 1 16 6 [1]
Non-controlling interests 0 0 (1) [1]
Tax on post-employment benefit plans 14 193 (164) [1]
Changes in the fair value of equity investments at fair value through other comprehensive income (1) (5) (15) [1]
Items that will not be recycled subsequently to the income statement (62) (567) 646 [1]
Exchange differences on translation of foreign operations      
Group (516) (906) 756 [1]
Associates and joint ventures (64) 132 (570) [1]
Non-controlling interests (21) (100) (83) [1]
Net investment hedges (70) 499 (829) [1]
Exchange loss recycled to the income statement      
On disposal of foreign operations 26 15 143 [1]
On step acquisitions 0 2 0 [1]
Tax on exchange differences – group 11 2 (21) [1]
Effective portion of changes in fair value of cash flow hedges      
Hedge of foreign currency debt of the group (58) 7 309 [1]
Transaction exposure hedging of the group 61 328 (230) [1]
Hedges by associates and joint ventures (3) 29 (20) [1]
Commodity price risk hedging of the group 13 (67) 104 [1]
Recycled to income statement – hedge of foreign currency debt of the group 152 65 (319) [1]
Recycled to income statement – transaction exposure hedging of the group (266) (16) 57 [1]
Recycled to income statement – commodity price risk hedging of the group 9 (39) (61) [1]
Cost of hedging (51) 0 0 [1]
Recycled to income statement – cost of hedging (27) 0 0 [1]
Tax on effective portion of changes in fair value of cash flow hedges 16 (46) 42 [1]
Hyperinflation adjustments 503 229 431 [1]
Tax on hyperinflation adjustments [2] (138) (49) (87) [1]
Items that may be recycled subsequently to the income statement (423) 85 (378) [1]
Other comprehensive income/(loss) (485) (482) 268 [1]
Profit for the year 4,166 4,479 [3] 4,410 [3],[4]
Total comprehensive income/(loss) for the year 3,681 3,997 4,678 [1]
Attributable to:      
Equity shareholders of the parent company 3,404 4,063 4,632 [1]
Non-controlling interests $ 277 $ (66) $ 46 [1]
[1] (1)  See pages 238-240 for an explanation under Accounting information and policies.
[2] (2)  Tax on hyperinflation adjustments $(111) million and tax rate change on hyperinflation adjustments $(27) million.
[3] (1)  See pages 238-240 for an explanation under Accounting information and policies.
[4] (1) See pages 238-240 for an explanation under Accounting information and policies.