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Financial instruments (Tables)
 6 Months Ended
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)