v3.26.1
Related party transactions (Tables)
12 Months Ended
Jun. 30, 2026
Disclosure of transactions between related parties [abstract]  
Schedule of transactions between associates and joint ventures Transactions and balances with associates and joint ventures are set out in the
table below:
2026
2025
2024
$ million
$ million
$ million
Income statement items
Sales
13
10
14
Purchases
72
65
73
Balance sheet items
Group payables
2
2
Group receivables
1
1
2
Loans receivable
32
37
355
Cash flow items
Loans and equity contributions, net
46
84
134
Reduction in loans receivable in the year ended 30 June 2025 was primarily due to
Diageo's decision to exit several Distill Ventures businesses.
Other disclosures in respect of associates and joint ventures are included in note
6.
Schedule of amounts incurred by entity for provision of key management personnel services
2026
2025
2024
$ million
$ million
$ million
Salaries and short-term employee
benefits
14
14
12
Annual incentive plan
8
8
4
Non-Executive Directors’ fees
2
2
2
Share-based payments(1)
8
17
7
Post-employment benefits
2
2
2
Termination payments
5
39
43
27
(1)Time-apportioned fair value of unvested options and share awards.
Schedule of directors remuneration
2026
2025
2024
$ million
$ million
$ million
Salaries and short-term employee
benefits
3
4
4
Annual incentive plan
2
3
1
Non-Executive Directors' fees
2
2
2
Shares vesting(1)
2
4
18
9
13
25
(1)Gains on options realised in the year and the benefit from share awards, calculated by
using the share price applicable on the date of exercise of the share options and release
of the awards.