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Financial instruments (Tables)
 6 Months Ended
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)