<SEC-DOCUMENT>0001193125-17-086146.txt : 20170418
<SEC-HEADER>0001193125-17-086146.hdr.sgml : 20170418
<ACCEPTANCE-DATETIME>20170317060810
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-086146
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20170317

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BHP BILLITON LTD
		CENTRAL INDEX KEY:			0000811809
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			C3
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		16/171 COLLINS STREET
		STREET 2:		MELBOURNE
		CITY:			VICTORIA AUSTRALIA
		STATE:			C3
		ZIP:			3000
		BUSINESS PHONE:		011611300554757

	MAIL ADDRESS:	
		STREET 1:		GPO BOX 86
		STREET 2:		MELBOURNE
		CITY:			VICTORIA AUSTRALIA
		STATE:			C3
		ZIP:			3001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BHP LTD
		DATE OF NAME CHANGE:	20010129

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROKEN HILL PROPRIETARY CO LTD
		DATE OF NAME CHANGE:	19960116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BHP BILLITON PLC
		CENTRAL INDEX KEY:			0001171264
		STANDARD INDUSTRIAL CLASSIFICATION:	BITUMINOUS COAL & LIGNITE MINING [1220]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8TH FLOOR - NEATHOUSE PLACE
		CITY:			LONDON
		STATE:			X0
		ZIP:			SW1V 1BH
		BUSINESS PHONE:		011442078024054

	MAIL ADDRESS:	
		STREET 1:		8TH FLOOR - NEATHOUSE PLACE
		CITY:			LONDON
		STATE:			X0
		ZIP:			SW1V 1BH

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BHP BILLITON PLC/ADR
		DATE OF NAME CHANGE:	20020416
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>Correspondence</TITLE>
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<TD VALIGN="middle"> <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="font-size:14pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">17 March 2017</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">VIA EDGAR</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr Craig Arakawa</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Accounting Branch Chief</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Beverages, Apparel and Mining</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">US Securities and Exchange Commission</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporate
Finance</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mail Stop: 3561</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">USA</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g355370txpg02.jpg" ALT="LOGO">
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">BHP Billiton Limited</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">171 Collins Street</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Melbourne Victoria 3000</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Australia</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">GPO Box 86</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Melbourne Victoria 3001</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Australia</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Tel +61 1300 55 47 57</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Fax +61 3 9609 3015</P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">BHP Billiton Plc</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Neathouse Place</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">London SW1V 1LH</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">United Kingdom</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Tel +44 20 7802 4000</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Fax +44 20 7802 4111</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:9pt; font-family:Times New Roman">bhpbilliton.com</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr Arakawa </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Re: BHP
Billiton Limited and BHP Billiton Plc </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Form 20-F for the Fiscal Year Ended June 30, 2016 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Filed September 21, 2016 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>File Nos. 001-09526 and
001-31714 </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Thank you for your letter dated 10 February 2017 setting forth comments of the Staff of the Securities and Exchange Commission (the
&#147;Staff&#148; and the &#147;Commission&#148;) relating to the Form 20-F for the year ended 30 June 2016 (the &#147;2016 Form 20-F&#148;) of BHP Billiton Limited and BHP Billiton Plc (&#147;BHP Billiton&#148; or the &#147;Group&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">BHP Billiton&#146;s responses to the Staff&#146;s comments are set forth below. To facilitate the Staff&#146;s review, we have included in this letter the
caption and numbers from the Staff&#146;s comment letter in bold, italicised text, and have provided our responses immediately below. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Form 20-F for the Year Ended June 30, 2016
</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Financial Statements </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Note 12. Impairment of
Non-current Assets, page F-41 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>1.</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>Your accounting policy states impairment tests for all assets are performed when there is an indication of impairment. We note revenue declined 31% to $30.9 billion, primarily attributable to weaker average
realized prices across all major commodities and lower volumes, particularly for copper at Escondida and Onshore US. Please tell us whether you determined that the significant decline in copper, iron ore and metallurgical coal prices during your
fiscal year ended June 30, 2016 represented an indicator of impairment and how you considered paragraphs 9 and 12 of IAS 36 in your assessment. Please also clarify whether you performed an impairment test on any of your copper, iron ore and
metallurgical coal assets. To the extent that you did not perform impairment tests of these assets, please tell us why you believe testing is not necessary. </I></B></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Each reporting period, the Group assesses its cash-generating units (<B>CGUs</B>) for indications of impairment in accordance with IAS 36 paragraph 9. During
the financial year ended 30 June 2016 (<B>FY2016</B>), the Group identified indications of impairment, unrelated to the decline in average realised prices, for Cerro Colorado<SUP STYLE="font-size:85%; vertical-align:top">1</SUP> (copper), Samarco<SUP
STYLE="font-size:85%; vertical-align:top">2</SUP> (iron ore) and IndoMet Coal<SUP STYLE="font-size:85%; vertical-align:top">3</SUP> (metallurgical coal). In accordance with IAS&nbsp;36 paragraph&nbsp;9, the Group performed recoverable amount
assessments for these three CGUs based on fair value less cost of disposal (<B>FVLCD</B>). </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:8.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000;width:10%">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:85%; vertical-align:top">1</SUP>&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Cerro Colorado &#150; At 30 June 2016 BHP Billiton wholly owned the Cerro Colorado copper operation in Chile. </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:85%; vertical-align:top">2</SUP>&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Samarco &#150; At 30 June 2016 BHP Billiton Brasil Limitada, held a 50% interest in Samarco Minera&#231;&#227;o S.A. which is an iron ore operation in Brazil. </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:85%; vertical-align:top">3</SUP>&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">IndoMet Coal &#150; At 30 June 2016 BHP Billiton held a 75% interest in the IndoMet Coal project in Indonesia. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Each of BHP Billiton Limited and BHP Billiton Plc is member of the BHP Billiton Group which is headquartered in Australia. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">BHP Billiton Limited. ABN 49 004 028 077 Registered in Australia. Registered Office: Level 18, 171 Collins Street Melbourne Victoria 3000 Australia, </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">BHP Billiton Plc. Registration number 3196209. Registered in England and Wales. Registered office: Neathouse Place, London SW1V 1LH, United Kingdom. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Although there were foreign exchange fluctuations between the Chilean Peso and US Dollar which resulted in an
indication of impairment, no impairment was required for Cerro Colorado as its recoverable amount exceeded its carrying value. However, impairments of Samarco and IndoMet Coal were appropriate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As disclosed in the 2016 Form&nbsp;20-F, pages&nbsp;F-17 and F-19, Note&nbsp;3, on 5&nbsp;November 2015, the Fund&#227;o dam, one of Samarco&#146;s two
primary tailings dams, failed and mining and processing operations were suspended. In light of uncertainties surrounding the nature and timing of ongoing future operations, the Group assessed the recoverability of its investment in Samarco. An
impairment charge of US$525 million was recognised, reducing the investment to US$ nil. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Group recognised an impairment charge of US$85 million for
IndoMet Coal to reduce its carrying value to the expected net proceeds from its proposed divestment subsequent to year end. In the 2016 Form&nbsp;20-F, IndoMet Coal was not disclosed as held for sale as its contribution to the Group and remaining
carrying value of US$114 million were assessed as immaterial. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In confirming whether indications of impairment existed for the Group&#146;s copper, iron
ore and metallurgical coal CGUs excluding Cerro Colorado, Samarco and IndoMet Coal (<B>the remaining copper, iron ore and metallurgical coal CGUs</B>), the Group considered relevant factors as follows: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">a)</TD>
<TD ALIGN="left" VALIGN="top">While the significant volatility and weaker average realised prices of copper, iron ore and metallurgical coal during FY2016 contributed to a decrease in revenues and had some impact on recoverable amounts, these near
term price changes in isolation were not an indication of impairment. Average realised prices improved in the half year to 31&nbsp;December 2016 for each of copper, iron ore and metallurgical coal. BHP Billiton&#146;s long-term view of copper, iron
ore and metallurgical coal prices, benchmarked against prices published by external market commentators, in combination with other assumptions for production volumes, costs, foreign exchange and discount rates, collectively form the Group&#146;s
assessments of whether indications of impairment are present for purposes of IAS&nbsp;36 paragraph&nbsp;12. </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">b)</TD>
<TD ALIGN="left" VALIGN="top">No significant adverse changes occurred during FY2016, (or were expected to take place in the near future), in the manner in which the Group would use or was expecting to use the remaining copper, iron ore and
metallurgical coal CGUs. The majority of these CGUs have lifespans measured in decades. Short-term, depressed average realised prices were viewed as being temporary in nature, and long-term plans for the remaining copper, iron ore and metallurgical
coal CGUs did not significantly change. Overall forecasted production volumes of these CGUs were expected to increase during FY2017. </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">c)</TD>
<TD ALIGN="left" VALIGN="top">No significant adverse changes occurred during FY2016 (or were expected to take place in the near future) in the technological, economic or legal environment in the markets to which the remaining copper, iron ore and
metallurgical coal CGUs were dedicated. No single event, or combination of events occurring in FY2016, changed the Group&#146;s view that these CGUs&#146; carrying values continue to be recoverable. </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">d)</TD>
<TD ALIGN="left" VALIGN="top">Compared to the prior year, there was a reduction in ore reserves and reserve lives for certain commodity deposits related to the remaining copper, iron ore and metallurgical coal CGUs, as disclosed in the Reserve
disclosures in the 2016 Form&nbsp;20-F, pages&nbsp;276-284. These declines primarily reflect mining activity and the three-year historic average commodity prices, including recent weaker average realised prices. The reduction in ore reserves and
reserve lives was not considered to be an indication of impairment for the remaining copper, iron ore and metallurgical coal CGUs as estimates calculated with reference to historic prices differs from impairment assessments in accordance with
International Financial Reporting Standards (IFRS), which use the Group&#146;s long-term view of future commodity prices. </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">e)</TD>
<TD ALIGN="left" VALIGN="top">The Group&#146;s market capitalisation at 31&nbsp;December 2015 and 30&nbsp;June 2016 remained in excess of the Group&#146;s net assets. This provided further evidence to support the remaining copper, iron ore and
metallurgical coal CGU carrying values during FY2016. </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">With the exception of Cerro Colorado, Samarco and IndoMet Coal, the Group concluded
that there were no indications of impairment for its copper, iron ore and metallurgical coal CGUs. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>


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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>We note that you recorded impairment charges of US$7,184 million against the carrying value of property plant and equipment of individual Onshore US CGUs at December 31, 2015. We also note that you have US$3,026
million of goodwill in the Onshore US CGUs which was determined to not be impaired as of June 30, 2016. Please clarify the following:</I></B> </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.1</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>the date(s) that you performed recoverability testing on your non-current assets (excluding goodwill) and goodwill; </I></B></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.2</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>if the key estimates and assumptions used in determining the FVLCD of the non-current assets (excluding goodwill) were consistent with the estimates and assumptions used to compute the recoverable amount of
goodwill; and </I></B></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.3</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>the carrying value of your Onshore US CGUs at June 30, 2016. </I></B></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.1</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>the date(s) that you performed recoverability testing on your non-current assets (excluding goodwill) and goodwill;</I></B> </TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In accordance with IAS&nbsp;36 paragraphs&nbsp;9 and 10, and as disclosed in the 2016 Form&nbsp;20-F, page&nbsp;F-41, Note&nbsp;12, the Group performs
impairment tests for goodwill annually, and for CGUs at any reporting period when there are indications of impairment. At 31&nbsp;December 2015, the Group&#146;s interim reporting period, there were indications of impairment for the Onshore US CGUs
and recoverable amount determinations were performed for both Onshore US goodwill and Onshore US CGUs&#146; non-current assets (excluding goodwill). At 30&nbsp;June 2016, while there were no indications of impairment for the individual Onshore US
CGUs, the Group performed its annual impairment test for the Onshore US goodwill. Where appropriate, the Group&#146;s future filings on Form&nbsp;20-F will disclose if goodwill has been tested for impairment other than at 30 June. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.2</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>if the key estimates and assumptions used in determining the FVLCD of the non-current assets (excluding goodwill) were consistent with the estimates and assumptions used to compute the recoverable amount of
goodwill; and</I></B> </TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">At 30&nbsp;June 2016 and 31&nbsp;December 2015, the key estimates and assumptions used in determining FVLCD of the
non-current assets (excluding goodwill) are consistent with the estimates and assumptions used to compute the recoverable amount of goodwill. This was disclosed in the 2016 Form&nbsp;20-F, page&nbsp;F-43, Note&nbsp;12, where it is noted that when
computing the recoverable amount of the Onshore US goodwill, &#147;The assumptions used are consistent with those underpinning the property, plant and equipment impairment calculations for Onshore US CGUs.&#148; At 31&nbsp;December 2016, the Group
re-considered key estimates and assumptions, including the application of deferred income taxes, used in determining FVLCD for the Onshore US CGUs including goodwill. This review determined that at each prior period and as at 31&nbsp;December 2016,
the carrying values of the Onshore US CGUs including goodwill continue to be appropriate. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As disclosed in the 2016 Form&nbsp;20-F, page&nbsp;F-43,
Note&nbsp;12, the Onshore US goodwill arose on the Petrohawk acquisition and was allocated to the Onshore US group of CGUs comprising the Hawkville, Black Hawk, Permian, Haynesville and Fayetteville individual CGUs. The Onshore US goodwill arose on
acquisition due to synergies associated with managing the portfolio of both the acquired and existing assets, and subsequently has been managed and monitored for internal purposes at the Onshore US level. Onshore US is not larger than the Petroleum
reportable segment. Therefore, in accordance with IAS&nbsp;36 paragraph&nbsp;80, the goodwill was allocated to, and is tested for impairment at, the Onshore US level rather than the individual Onshore US CGUs. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In accordance with IAS&nbsp;36 paragraph&nbsp;97, the Onshore US goodwill is tested for impairment after testing each of the individual CGUs that it
comprises. The carrying value of the Onshore US group of CGUs including goodwill is compared to the recoverable amount of the CGUs in total. At 31&nbsp;December 2015, while impairments were recognised in respect of the Hawkville, Black Hawk,
Haynesville and Fayetteville CGUs, the recoverable amount of the Permian CGU exceeded its carrying value to an extent sufficient to support the total carrying value of the Onshore US group of CGUs inclusive of goodwill. At 30&nbsp;June 2016, the
recoverable amount of the Onshore US group of CGUs exceeded the total carrying value of the Onshore US group of CGUs inclusive of goodwill. Therefore, at 31&nbsp;December 2015 and 30&nbsp;June 2016, no impairment of the Onshore US goodwill was
appropriate. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.3</I></B></TD>
<TD ALIGN="left" VALIGN="top"><B><I>the carrying value of your Onshore US CGUs at June 30, 2016.</I></B> </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As at 30 June 2016, the carrying
values of the Group&#146;s Onshore US CGUs and the goodwill related to the Onshore US group of CGUs are as follows: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="68%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="65%"></TD>
<TD VALIGN="bottom" WIDTH="28%"></TD>
<TD></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:9pt">
<TD VALIGN="bottom" NOWRAP> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; width:72.50pt; font-size:9pt; font-family:Times New Roman"><B>Onshore US CGUs</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Carrying&nbsp;value&nbsp;at&nbsp;30&nbsp;June&nbsp;2016<BR>US$M</B></TD></TR>


<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Hawkville </B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">2,879</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Black Hawk </B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">3,144</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Permian </B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">1,090</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Haynesville </B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">2,684</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Fayetteville </B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">1,003</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Goodwill * </B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">3,026</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Total </B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><B>13,826</B></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>* Onshore US goodwill arose on the Petrohawk acquisition in August 2011 and is attributable to synergies associated with
managing the portfolio of the Onshore US group of CGUs.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As disclosed in the 2016 Form 20-F, F-43, Note 12, the recoverable amount of the Onshore US
group of CGUs was US$14,967 million. This exceeded the total carrying value of the Onshore US group of CGUs including goodwill by US$1,141 million. Where appropriate, the Group&#146;s future filings on Form 20-F will provide disclosure of the amount
by which the recoverable amount exceeds the carrying value of the Onshore US group of CGUs including goodwill. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">***** </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We are available to discuss any of the foregoing with you at your convenience. Please contact me if you wish to discuss the information provided in this
response. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Yours sincerely </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g355370g02r52.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Graham Tiver</B> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Group
Financial Controller</B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>cc: Burr Henly (Sullivan &amp; Cromwell)</I> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">4 </P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
