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Finance income and charges (Tables)
6 Months Ended
Dec. 31, 2024
Analysis of income and expense [abstract]  
Schedule of finance income and charges
Six months ended
31 December 2024
Six months ended
31 December 2023
$ million
$ million
Interest income
90
106
Fair value gain on financial instruments
78
110
Total interest income
168
216
Interest charge on bonds, commercial paper, bank loans and overdrafts
(369)
(324)
Interest charge on finance leases
(14)
(10)
Other interest charges
(160)
(223)
Fair value loss on financial instruments
(78)
(113)
Total interest charges
(621)
(670)
Net interest charges
(453)
(454)
Net finance income in respect of post-employment plans in surplus
21
28
Monetary gain on hyperinflation in various economies (1)
21
32
Interest income in respect of direct and indirect tax
4
3
Change in financial liability (Level 3)
6
8
Total other finance income
52
71
Net finance charge in respect of post-employment plans in deficit
(4)
(10)
Interest charge in respect of direct and indirect tax
(22)
(17)
Unwinding of discounts
(8)
(11)
Other finance charges
(7)
(10)
Total other finance charges
(41)
(48)
Net other finance income
11
23