Business Combination, Contingent Consideration Arrangements

No definition available.

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- Definition

The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
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- Definition

The fair value, at acquisition date, of cash transferred as consideration 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
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- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

+ References

No definition available.

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- Definition

The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as 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
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-Clause iii
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- Definition

The percentage of voting equity interests acquired 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
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- Definition

The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2023-01-01
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- Definition

The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]

+ References

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Acquisition and sale of businesses and brands and purchase of non-controlling interests - Prior year acquisitions (Details) € in Millions, $ in Millions	4 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Mar. 10, 2023 USD ($)	Mar. 10, 2023 EUR (€)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)
Disclosure of detailed information about business combination [line items]
Cash transferred	$ 373	$ 0			$ 116
Other businesses acquired
Disclosure of detailed information about business combination [line items]
Cash transferred	112				34
Maximum \| Other businesses acquired
Disclosure of detailed information about business combination [line items]
Contingent consideration					24
21Seeds
Disclosure of detailed information about business combination [line items]
Cash transferred						$ 82
Percentage of interest acquired						100.00%
21Seeds \| Maximum
Disclosure of detailed information about business combination [line items]
Contingent consideration						$ 80
Don Papa rum
Disclosure of detailed information about business combination [line items]
Cash transferred			$ 261	€ 246
Revenue of acquiree since acquisition date	13
Profit (loss) of acquiree since acquisition date	18
Acquisition transaction cost	18
Don Papa rum \| Maximum
Disclosure of detailed information about business combination [line items]
Contingent consideration			189	178
Deferred consideration payable
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable	5	0			5
Deferred consideration payable \| Other businesses acquired
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable					5
Deferred consideration payable \| Don Papa rum
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable			4	4
Contingent consideration payable
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable	$ 92	$ 0			$ 91
Contingent consideration payable \| Don Papa rum
Disclosure of detailed information about business combination [line items]
Deferred/contingent consideration payable			$ 87	€ 82