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Exceptional items (Details) R in Millions, $ in Millions, ₩ in Billions |  | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2022 USD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2023 KRW (₩) | Dec. 31, 2022 USD ($) | Dec. 31, 2022 ZAR (R) | Jun. 30, 2022 USD ($)
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Operating profit |  | $ 3,317 |  | $ 3,731 | [1],[2] |  |
Non-operating items |  | 60 |  | (19) | [1],[2] |  |
Exceptional items before taxation |  | 3,079 |  | 3,607 | [2] |  |
Taxation |  | (737) |  | (766) | [1],[2] |  |
Profit for the period |  | 2,342 |  | 2,841 | [1],[2],[3] |  |
Attributable to: |  |  |  |  |  |  |
Equity shareholders of the parent company |  | 2,210 |  | 2,709 | [2] |  |
Non-controlling interests |  | 132 |  | 132 | [2] |  |
Profit for the period |  | 2,342 |  | 2,841 | [1],[2],[3] |  |
Decrease in working capital |  | $ (719) |  | $ (1,612) | [1] |  |
North America |  |  |  |  |  |  |
Attributable to: |  |  |  |  |  |  |
Pre-tax discount rate % |  | 10.00% | 10.00% | 9.00% |  | 9.00% |
USL Popular brands (7) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | $ (4) |  | $ (5) |  |  |
Attributable to: |  |  |  |  |  |  |
Consideration Paid /(Received) Sale Of Businesses And Intangible Assets |  |  |  | 97 |  |  |
Windsor business (5) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | 53 |  |  |  |  |
Attributable to: |  |  |  |  |  |  |
Consideration received |  | 152 | ₩ 206 |  |  |  |
Exchange recycled from other comprehensive income |  | 26 |  |  |  |  |
Total exceptional items |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Operating profit |  | (193) |  | (39) |  |  |
Non-operating items |  | 60 |  | (19) |  |  |
Exceptional items before taxation |  | (253) |  | (20) |  |  |
Taxation |  | 42 |  | 84 |  |  |
Profit for the period |  | (211) |  | 64 |  |  |
Attributable to: |  |  |  |  |  |  |
Equity shareholders of the parent company |  | (213) |  | 63 |  |  |
Non-controlling interests |  | 2 |  | 1 |  |  |
Profit for the period |  | (211) |  | 64 |  |  |
Brand impairment (1) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Brand impairment (1) |  | 54 |  | 0 |  |  |
Taxation |  | 13 |  |  |  |  |
Brand impairment (1) | North America |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Profit for the period |  | (41) |  |  |  |  |
Attributable to: |  |  |  |  |  |  |
Profit for the period |  | (41) |  |  |  |  |
Deferred tax expense (income) recognised in profit or loss |  | 13 |  |  |  |  |
Supply chain agility programme (2) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Other expenses |  | $ (31) |  | (56) |  |  |
Attributable to: |  |  |  |  |  |  |
Spanning programme, period |  | 5 years | 5 years |  |  |  |
Restructuring cash expenditure |  | $ 11 |  | 0 |  |  |
Supply chain agility programme (2) | Maximum |  |  |  |  |  |  |
Attributable to: |  |  |  |  |  |  |
Implementation cost, total |  | 600 |  |  |  |  |
Various dispute and litigation matters (3) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Other expenses |  | (108) |  | 0 |  |  |
Taxation |  | 23 |  |  |  |  |
Winding down Russian operations (4) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Other expenses |  |  |  |  |  |  | $ (64)
Winding down Russian operations (4) |  | 0 |  | 17 |  |  |
Windsor business (5) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | 53 |  | 0 |  |  |
Guinness Cameroun S.A. (6) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | 11 |  | 2 |  |  |
Attributable to: |  |  |  |  |  |  |
Non-Operating Gains (Losses) |  | 11 |  | 2 |  |  |
USL Popular brands (7) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | (4) |  | (5) |  |  |
USL Popular brands (7) | USL Popular brands (7) |  |  |  |  |  |  |
Attributable to: |  |  |  |  |  |  |
Decrease in working capital | $ 34 |  |  |  |  |  |
USL Popular brands (7) | USL Popular brands (7) | Goodwill [member] |  |  |  |  |  |  |
Attributable to: |  |  |  |  |  |  |
Decrease through loss of control of subsidiary, intangible assets and goodwill | 19 |  |  |  |  |  |
USL Popular brands (7) | USL Popular brands (7) | Other intangible assets [member] |  |  |  |  |  |  |
Attributable to: |  |  |  |  |  |  |
Decrease through loss of control of subsidiary, intangible assets and goodwill | $ 23 |  |  |  |  |  |
Archers brand (8) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | 0 |  | (23) |  |  |
United National Breweries (9) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | 0 |  | (3) |  |  |
Step acquisition - Mr Black (10) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items |  | 0 |  | 10 |  |  |
Tax on exceptional operating items |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Taxation |  | 43 |  | 14 |  |  |
Tax on exceptional non-operating items |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Taxation |  | (1) |  | 2 |  |  |
Exceptional taxation (11) |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Taxation |  | $ 0 |  | 68 |  |  |
Other non-operating exceptional items |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Non-operating items | R |  |  |  |  |  | R (46) |
US MAP |  |  |  |  |  |  |
Disclosure Of Exceptional Items [Line Items] |  |  |  |  |  |  |
Taxation |  |  |  | $ 68 |  |  |
[1] | (1) See page F-7 for an explanation under Basis of preparation.
[2] | (1)See page F-7 for an explanation under Basis of preparation.
[3] | (2) See page F-7 for an explanation under Basis of preparation.

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