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Finance income and charges (Tables) | 6 Months Ended
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Dec. 31, 2023
Analysis of income and expense [abstract] |
Schedule of finance income and charges |
| Six months ended 31 December 2023 | Six months ended 31 December 2022
| $ million | Re-presented $ million
Interest income | 106 | 101
Fair value gain on financial instruments | 110 | 167
Total interest income | 216 | 268
Interest charge on bonds, commercial paper, bank loans and overdrafts | (324) | (277)
Interest charge on finance leases | (10) | (9)
Other interest charges | (223) | (148)
Fair value loss on financial instruments | (113) | (167)
Total interest charges | (670) | (601)
Net interest charges | (454) | (333)
Net finance income in respect of post employment plans in surplus | 28 | 35
Hyperinflation adjustment in respect of Turkey (1) | 22 | —
Hyperinflation adjustment in respect of Ghana (1) | 6 | —
Hyperinflation adjustment in respect of Venezuela (1) | 4 | —
Interest income in respect of direct and indirect tax | 3 | —
Change in financial liability (Level 3) | 8 | —
Total other finance income | 71 | 35
Net finance charge in respect of post employment plans in deficit | (10) | (9)
Hyperinflation adjustment in respect of Turkey (1) | — | (7)
Interest charge in respect of direct and indirect tax | (17) | (20)
Unwinding of discounts | (11) | (7)
Other finance charges | (10) | (4)
Total other finance charges | (48) | (47)
Net other finance income/(charges) | 23 | (12)

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