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Unaudited Condensed Consolidated Statement Of Comprehensive Income - USD ($)
$ in Millions
6 Months Ended
Dec. 31, 2023
Dec. 31, 2022
[1]
Net remeasurement of post employment benefit plans    
Group $ (138) $ (622)
Associates and joint ventures (2) 12
Non-controlling interests (1) 0
Tax on post employment benefit plans 32 159
Changes in the fair value of equity investments at fair value through other comprehensive income 0 (4)
Other comprehensive income that will not be reclassified to profit or loss, net of tax, Total (109) (455)
Exchange differences on translation of foreign operations    
Group (18) (244)
Associates and joint ventures 106 75
Non-controlling interests (8) (61)
Net investment hedges (295) (21)
On disposal of foreign operations 26 0
On step acquisitions 0 2
Tax on exchange differences - group 36 (2)
Effective portion of changes in fair value of cash flow hedges    
Hedge of foreign currency debt of the group 39 72
Transaction exposure hedging of the group 90 176
Hedges by associates and joint ventures 1 16
Commodity price risk hedging of the group (11) (8)
Recycled to income statement - hedge of foreign currency debt of the group 52 (35)
Recycled to income statement - transaction exposure hedging of the group (125) (77)
Recycled to income statement - commodity price risk hedging of the group 20 (41)
Cost of hedging (48) 0
Recycled to income statement - cost of hedging (12) 0
Tax on effective portion of changes in fair value of cash flow hedges (29) (20)
Hyperinflation adjustments 290 129
Tax on hyperinflation adjustments(1) [2] (98) (26)
Other comprehensive income that may be reclassified to profit or loss, net of tax, Total 16 (65)
Other comprehensive (loss) net of tax, for the period (93) (520)
Profit for the period 2,342 2,841 [3],[4]
Total comprehensive (loss)/income for the period 2,249 2,321
Attributable to:    
Equity shareholders of the parent company 2,126 2,250
Non-controlling interests 123 71
Total comprehensive (loss)/income for the period $ 2,249 $ 2,321
[1] (2) See page F-7 for an explanation under Basis of preparation.
[2] (1) Tax on hyperinflation adjustments $(64) million and tax rate change on hyperinflation adjustments $(34) million.
[3] (1) See page F-7 for an explanation under Basis of preparation.
[4] (1)See page F-7 for an explanation under Basis of preparation.