XML 84 R23.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Net finance costs | 12 Months Ended
--- | ---
Jun. 30, 2018
Text block1 [abstract] |
Net finance costs | 19 Net finance costs
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | US$M |  |  | US$M |  |  | US$M |
Financial expenses |  |  |  |  |  |  |  |  |  |  |  |
Interest on bank loans, overdrafts and all other borrowings |  |  | 1,168 |  |  |  | 1,130 |  |  |  | 969 |
Interest capitalised at 4.24% (2017: 3.25%; 2016: 2.61%) (1) |  |  | (139 | ) |  |  | (113 | ) |  |  | (123 | )
Discounting on provisions and other liabilities |  |  | 414 |  |  |  | 450 |  |  |  | 304 |
Fair value change on hedged loans |  |  | (265 | ) |  |  | (1,185 | ) |  |  | 1,444 |
Fair value change on hedging derivatives |  |  | 329 |  |  |  | 1,244 |  |  |  | (1,448 | )
Exchange variations on net debt |  |  | (19 | ) |  |  | (23 | ) |  |  | (24 | )
Other financial expenses |  |  | 79 |  |  |  | 57 |  |  |  | 28 |
|  |  | 1,567 |  |  |  | 1,560 |  |  |  | 1,150 |
Financial income |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | (322 | ) |  |  | (143 | ) |  |  | (137 | )
Net finance costs |  |  | 1,245 |  |  |  | 1,417 |  |  |  | 1,013 |
(1) | Interest has been capitalised at the rate of interest applicable to the specific borrowings financing the assets under construction or, where financed through general borrowings, at a capitalisation rate representing the average interest rate on such borrowings. Tax relief for capitalised interest is approximately US$42 million (2017: US$34 million; 2016: US$37 million).
Recognition and measurement Interest income is accrued using the effective interest rate method. Finance costs are expensed as incurred, except where they relate to the financing of construction or development of qualifying assets.

X
- Definition Text block. + References No definition available. + Details
Name: | bhp_TextBlock1Abstract
Namespace Prefix: | bhp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of finance income (cost). [Refer: Finance income (cost)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration