XML 342 R96.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Property, plant and equipment - Changes in property plant and equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2022
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance $ 7,738 $ 7,076  
Reclassification from assets held for sale   3  
Exceptional accelerated depreciation and impairment (46) (87) $ (4)
Ending Balance 8,509 7,738 7,076
Land and buildings      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 2,364 2,303  
Ending Balance 2,519 2,364 2,303
Plant and equipment      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 3,503 3,444  
Ending Balance 4,121 3,503 3,444
Fixtures and fittings      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 68 56  
Ending Balance 72 68 56
Returnable bottles and crates      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 232 220  
Ending Balance 234 232 220
Under construction      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance   1,053  
Ending Balance     1,053
Cost      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 12,055 11,434  
Hyperinflation adjustment 148 25  
Exchange differences (274) (213)  
Acquisitions   28  
Sale of businesses (18) (297)  
Additions 1,546 1,464  
Disposals (283) (391)  
Transfers 0 0  
Reclassification from assets held for sale   5  
Reclassification from assets held for sale 145    
Ending Balance 13,029 12,055 11,434
Cost | Land and buildings      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 3,350 3,210  
Hyperinflation adjustment 48 6  
Exchange differences (74) (66)  
Acquisitions   9  
Sale of businesses (1) (42)  
Additions 207 133  
Disposals (57) (78)  
Transfers 169 175  
Reclassification from assets held for sale   3  
Reclassification from assets held for sale 25    
Ending Balance 3,617 3,350 3,210
Cost | Plant and equipment      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 6,449 6,365  
Hyperinflation adjustment 70 13  
Exchange differences (123) (138)  
Acquisitions   16  
Sale of businesses (14) (180)  
Additions 383 257  
Disposals (189) (170)  
Transfers 679 286  
Reclassification from assets held for sale   0  
Reclassification from assets held for sale 97    
Ending Balance 7,158 6,449 6,365
Cost | Fixtures and fittings      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 164 150  
Hyperinflation adjustment 2 1  
Exchange differences (3) 0  
Acquisitions   0  
Sale of businesses (3) (5)  
Additions 15 16  
Disposals (9) (15)  
Transfers 11 15  
Reclassification from assets held for sale   2  
Reclassification from assets held for sale 0    
Ending Balance 177 164 150
Cost | Returnable bottles and crates      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 521 656  
Hyperinflation adjustment 12 0  
Exchange differences (24) (39)  
Acquisitions   3  
Sale of businesses 0 (66)  
Additions 30 60  
Disposals (19) (126)  
Transfers 13 33  
Reclassification from assets held for sale   0  
Reclassification from assets held for sale 19    
Ending Balance 514 521 656
Cost | Under construction      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance 1,571 1,053  
Hyperinflation adjustment 16 5  
Exchange differences (50) 30  
Acquisitions   0  
Sale of businesses 0 (4)  
Additions 911 998  
Disposals (9) (2)  
Transfers (872) (509)  
Reclassification from assets held for sale   0  
Reclassification from assets held for sale 4    
Ending Balance 1,563 1,571 1,053
Depreciation      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance (4,317) (4,358)  
Exchange differences 107 125  
Sale of businesses 17 165  
Disposals 228 368  
Reclassification from assets held for sale   (1)  
Depreciation, property, plant and equipment (600) (529)  
Exceptional accelerated depreciation and impairment (46) (87)  
Reclassification from assets held for sale (91)    
Ending Balance (4,520) (4,317) (4,358)
Depreciation | Land and buildings      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance (986) (907)  
Exchange differences 20 8  
Sale of businesses 1 26  
Disposals 43 75  
Reclassification from assets held for sale   0  
Depreciation, property, plant and equipment (175) (150)  
Exceptional accelerated depreciation and impairment (9) (38)  
Reclassification from assets held for sale (8)    
Ending Balance (1,098) (986) (907)
Depreciation | Plant and equipment      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance (2,946) (2,921)  
Exchange differences 69 95  
Sale of businesses 13 96  
Disposals 156 156  
Reclassification from assets held for sale   0  
Depreciation, property, plant and equipment (365) (323)  
Exceptional accelerated depreciation and impairment (36) (49)  
Reclassification from assets held for sale (72)    
Ending Balance (3,037) (2,946) (2,921)
Depreciation | Fixtures and fittings      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance (96) (94)  
Exchange differences 3 0  
Sale of businesses 3 2  
Disposals 9 13  
Reclassification from assets held for sale   (1)  
Depreciation, property, plant and equipment (23) (16)  
Exceptional accelerated depreciation and impairment (1) 0  
Reclassification from assets held for sale 0    
Ending Balance (105) (96) (94)
Depreciation | Returnable bottles and crates      
Reconciliation of changes in property, plant and equipment [abstract]      
Beginning Balance (289) (436)  
Exchange differences 15 22  
Sale of businesses 0 41  
Disposals 20 124  
Reclassification from assets held for sale   0  
Depreciation, property, plant and equipment (37) (40)  
Exceptional accelerated depreciation and impairment 0 0  
Reclassification from assets held for sale (11)    
Ending Balance $ (280) $ (289) $ (436)