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Financial instruments (Tables) | 6 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract] |
Schedule of financial assets and liabilities measured at fair value | The group’s financial assets and liabilities measured at fair value are categorised as follows:
| 31 December 2023 | 30 June 2023 | 31 December 2022
| $ million | Re-presented $ million | Re-presented $ million
Derivative assets | 703 | 748 | 820
Derivative liabilities | (440) | (556) | (663)
Valuation techniques based on observable market input (Level 2) | 263 | 192 | 157
Financial assets - other | 281 | 249 | 208
Financial liabilities - other | (599) | (665) | (690)
Valuation techniques based on unobservable market input (Level 3) | (318) | (416) | (482)
Schedule of movements in level 3 instruments | The movements in level 3 instruments, measured on a recurring basis, are as follows:
| Zacapa financial liability | Contingent consideration recognised on acquisition of businesses | Zacapa financial liability | Contingent consideration recognised on acquisition of businesses
| Six months ended 31 December 2023 | Six months ended 31 December 2023 | Six months ended 31 December 2022 | Six months ended 31 December 2022
| $ million | $ million | Re-presented $ million | Re-presented $ million
At the beginning of the period | (274) | (391) | (261) | (449)
Net gains included in the income statement | 8 | 15 | — | 15
Net losses included in exchange in other comprehensive income | — | — | (1) | —
Net gains/(losses) included in retained earnings | 40 | — | (5) | —
Acquisitions | — | — | — | (5)
Settlement of liabilities | 2 | 1 | 7 | 9
At the end of the period | (224) | (375) | (260) | (430)

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- Definition The disclosure of the fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2023-03-23 + Details
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