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Consolidated statement of changes in equity - USD ($)
$ in Millions
Total
Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana
Adjusted balance
Equity attributable to parent company shareholder
Equity attributable to parent company shareholder
Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana
Equity attributable to parent company shareholder
Adjusted balance
Share capital
Share capital
Adjusted balance
Share premium
Share premium
Adjusted balance
Capital redemption reserve
Capital redemption reserve
Adjusted balance
Hedging and exchange reserve
Hedging and exchange reserve
Adjusted balance
Total retained earnings
Total retained earnings
Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana
Total retained earnings
Adjusted balance
Own shares
Own shares
Adjusted balance
Other retained earnings
Other retained earnings
Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana
Other retained earnings
Adjusted balance
Non-controlling interests
Non-controlling interests
Adjustment to closing equity in respect of hyperinflation in Türkiye and Ghana
Non-controlling interests
Adjusted balance
Beginning balance at Jun. 30, 2021 $ 11,719 [1] $ 349 $ 12,068 $ 9,587 [1] $ 349 $ 9,936 $ 1,030 [1] $ 1,030 $ 1,878 [1] $ 1,878 $ 4,451 [1] $ 4,451 $ (3,218) [1] $ (3,218) $ 5,446 [1] $ 349 $ 5,795 $ (2,609) [1] $ (2,609) $ 8,055 [1] $ 349 $ 8,404 $ 2,132 [1] $ 0 $ 2,132
Retranslation impact of opening balances [2] 0     0     (131)   (243)   (579)   619   334     334   0     0    
Profit for the year 4,410 [3],[4]     4,280                     4,280         4,280     130    
Other comprehensive income/(loss) 268 [5]     352                 (639)   991         991     (84)    
Total comprehensive income/(loss) for the year 4,678 [5]     4,632                 (639)   5,271         5,271     46    
Employee share schemes 119     119                     119     52   67          
Share-based incentive plans 79     79                     79         79          
Share-based incentive plans in respect of associates 5     5                     5         5          
Tax on share-based incentive plans 11     11                     11         11          
Share-based payments and purchase of own shares in respect of subsidiaries (23)     (15)                     (15)         (15)     (8)    
Unclaimed dividend 4     3                     3         3     1    
Change in fair value of put option (45)     (45)                     (45)         (45)          
Share buyback programme (3,004)     (3,004)     (24)       24       (3,004)         (3,004)          
Dividends declared as distributions to non-controlling interests                                             (95)    
Dividend declared as distributions to owners (2,381)     (2,286)                     (2,286)         (2,286)          
Equity at end of period at Jun. 30, 2022 [1] 11,511 [6]     9,435     875   1,635   3,896   (3,238)   6,267     (2,223)   8,490     2,076    
Retranslation impact of opening balances [2] 0     0     36   68   162   (173)   (93)     (93)   0     0    
Profit for the year 4,479 [4],[5]     4,445                     4,445         4,445     34    
Other comprehensive income/(loss) (482) [5]     (382)                 5   (387)         (387)     (100)    
Total comprehensive income/(loss) for the year 3,997 [5]     4,063                 5   4,058         4,058     (66)    
Employee share schemes 59     59                     59     30   29          
Share-based incentive plans 58     58                     58         58          
Share-based incentive plans in respect of associates 6     6                     6         6          
Tax on share-based incentive plans 7     7                     7         7          
Share-based payments and purchase of own shares in respect of subsidiaries 6     4                     4         4     2    
Purchase of non-controlling interests (178)     (136)                     (136)         (136)     (42)    
Associates' transactions with non-controlling interests (8)     (8)                     (8)         (8)          
Unclaimed dividend 1     1                     1         1     0    
Change in fair value of put option (19)     (19)                     (19)         (19)          
Share buyback programme (1,543)     (1,543)     (13)       13       (1,543)         (1,543)          
Dividends declared as distributions to non-controlling interests                                             (117)    
Dividend declared as distributions to owners (2,188)     (2,071)                     (2,071)         (2,071)          
Equity at end of period at Jun. 30, 2023 11,709 [1],[6] $ 51 $ 11,760 9,856 [1] $ 41 $ 9,897 898 [1] $ 898 1,703 [1] $ 1,703 4,071 [1] $ 4,071 (3,406) [1] $ (3,406) 6,590 [1] $ 41 $ 6,631 (2,286) [1] $ (2,286) 8,876 [1] $ 41 $ 8,917 1,853 [1] $ 10 $ 1,863
Profit for the year 4,166     3,870                     3,870         3,870     296    
Other comprehensive income/(loss) (485)     (466)                 (767)   301         301     (19)    
Total comprehensive income/(loss) for the year 3,681     3,404                 (767)   4,171         4,171     277    
Employee share schemes 48     48                     48     36   12          
Share-based incentive plans 43     43                     43         43          
Share-based incentive plans in respect of associates 5     5                     5         5          
Share-based payments and purchase of own shares in respect of subsidiaries (10)     (6)                     (6)         (6)     (4)    
Purchase of non-controlling interests (223)     (246)                     (246)         (246)     23    
Tax on purchase of non-controlling interests 53     53                     53         53     0    
Unclaimed dividend 1     1                     1         1     0    
Change in fair value of put option 73     73                     73         73          
Share buyback programme (997)     (997)     (11)       11       (997)         (997)          
Dividends declared as distributions to non-controlling interests                                             (121)    
Dividend declared as distributions to owners (2,364)     (2,243)                     (2,243)         (2,243)          
Equity at end of period at Jun. 30, 2024 $ 12,070     $ 10,032     $ 887   $ 1,703   $ 4,082   $ (4,173)   $ 7,533     $ (2,250)   $ 9,783     $ 2,038    
[1] (1)  See pages 238-240 for an explanation under Accounting information and policies.
[2] (2)  Includes foreign translation differences arising from the retranslation of reserves due to the change in the group’s presentation currency.
[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.
[5] (1)  See pages 238-240 for an explanation under Accounting information and policies.
[6] (1)  See pages 238-240 for an explanation under Accounting information and policies.