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Financial instruments (Tables) | 6 Months Ended
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Dec. 31, 2024
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 2024 | 30 June 2024 | 31 December 2023
| $ million | $ million | $ million
Derivative assets | 469 | 497 | 703
Derivative liabilities | (540) | (486) | (440)
Valuation techniques based on observable market input (Level 2) | (71) | 11 | 263
Financial assets - other | 337 | 333 | 281
Financial liabilities - other | (419) | (443) | (599)
Valuation techniques based on unobservable market input (Level 3) | (82) | (110) | (318)
Schedule of movements in level 3 instruments | The movements in level 3 liability 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 2024 | Six months ended 31 December 2024 | Six months ended 31 December 2023 | Six months ended 31 December 2023
| $ million | $ million | $ million | $ million
At the beginning of the period | (198) | (245) | (274) | (391)
Net gains/(losses) included in the income statement | 6 | (2) | 8 | 15
Net gains included in exchange in other comprehensive income | — | 3 | — | —
Net gains included in retained earnings | 11 | — | 40 | —
Settlement of liabilities | 1 | 5 | 2 | 1
At the end of the period | (180) | (239) | (224) | (375)

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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 2024-01-01 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2024-03-27 + Details
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