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Provisions (Tables) | 12 Months Ended
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Jun. 30, 2018
Provision for dividends and other liabilities [Member] |
Summary of Provisions |
|  | 2018 |  |  | 2017 |
|  | US$M |  |  | US$M |
Movement in provision for dividends and other liabilities |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 984 |  |  |  | 930 |
Dividends determined |  |  | 5,221 |  |  |  | 2,871 |
Charge/(credit) for the year: |  |  |  |  |  |  |  |
Underlying |  |  | 337 |  |  |  | 316 |
Discounting |  |  | 4 |  |  |  | 5 |
Exchange variations |  |  | 3 |  |  |  | 53 |
Released during the year |  |  | (78 | ) |  |  | (122 | )
Utilisation |  |  | (150 | ) |  |  | (223 | )
Dividends paid |  |  | (5,325 | ) |  |  | (2,921 | )
Transferred to liabilities held for sale |  |  | (39 | ) |  |  | – |
Transfers and other movements |  |  | (13 | ) |  |  | 75 |
At the end of the financial year (1) |  |  | 944 |  |  |  | 984 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 290 |  |  |  | 332 |
Non-current |  |  | 654 |  |  |  | 652 |
(1) | Includes unpaid dividend determined to non-controlling interest of US$nil (2017: US$105 million).
Employee benefits, restructuring and post-retirement employee benefits provisions [Member] |
Summary of Provisions |
|  | 2018 |  |  | 2017 |
|  | US$M |  |  | US$M |
Employee benefits (1) |  |  | 1,232 |  |  |  | 1,177 |
Restructuring (2) |  |  | 8 |  |  |  | 10 |
Post-retirement employee benefits |  |  | 449 |  |  |  | 438 |
Total provisions |  |  | 1,689 |  |  |  | 1,625 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 1,148 |  |  |  | 1,062 |
Non-current |  |  | 541 |  |  |  | 563 |
(1) | The expenditure associated with total employee benefits will occur in a pattern consistent with when employees choose to exercise their entitlement to benefits.
(2) | Total restructuring provisions include provisions for terminations and office closures.
Summary of Reconciliation of Employee Benefits, Restructuring and Post-retirement Employee Benefits |
2018 |  | Employee benefits |  |  | Restructuring |  |  | Post- retirement employee benefits (3) |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
At the beginning of the financial year |  |  | 1,177 |  |  |  | 10 |  |  |  | 438 |  |  |  | 1,625 |
Charge/(credit) for the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Underlying |  |  | 1,073 |  |  |  | 6 |  |  |  | 22 |  |  |  | 1,101 |
Discounting |  |  | – |  |  |  | – |  |  |  | 34 |  |  |  | 34 |
Net interest expense |  |  | – |  |  |  | – |  |  |  | (15 | ) |  |  | (15 | )
Exchange variations |  |  | (29 | ) |  |  | – |  |  |  | 5 |  |  |  | (24 | )
Released during the year |  |  | (31 | ) |  |  | (1 | ) |  |  | – |  |  |  | (32 | )
Remeasurement gains taken to retained earnings |  |  | – |  |  |  | – |  |  |  | (1 | ) |  |  | (1 | )
Utilisation |  |  | (958 | ) |  |  | (7 | ) |  |  | (34 | ) |  |  | (999 | )
At the end of the financial year |  |  | 1,232 |  |  |  | 8 |  |  |  | 449 |  |  |  | 1,689 |
(3) | Refer to note 24 ‘Pension and other post-retirement obligations’.
Closure and rehabilitation provisions [Member] |
Summary of Provisions |
|  | 2018 |  |  | 2017 |
|  | US$M |  |  | US$M |
At the beginning of the financial year |  |  | 6,738 |  |  |  | 6,502 |
Capitalised amounts for operating sites: |  |  |  |  |  |  |  |
Change in estimate |  |  | 35 |  |  |  | 71 |
Exchange translation |  |  | (122 | ) |  |  | 99 |
Adjustments charged/(credited) to the income statement: |  |  |  |  |  |  |  |
Increases to existing and new provisions |  |  | 132 |  |  |  | 127 |
Exchange translation |  |  | (11 | ) |  |  | 9 |
Released during the year |  |  | (165 | ) |  |  | (120 | )
Other adjustments to the provision: |  |  |  |  |  |  |  |
Amortisation of discounting impacting net finance costs |  |  | 352 |  |  |  | 330 |
Expenditure on closure and rehabilitation activities |  |  | (178 | ) |  |  | (132 | )
Exchange variations impacting foreign currency translation reserve |  |  | – |  |  |  | (1 | )
Divestment and demerger of subsidiaries and operations |  |  | – |  |  |  | (146 | )
Transferred to liabilities held for sale |  |  | (450 | ) |  |  | – |
Other movements |  |  | (1 | ) |  |  | (1 | )
At the end of the financial year |  |  | 6,330 |  |  |  | 6,738 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 274 |  |  |  | 255 |
Non-current |  |  | 6,056 |  |  |  | 6,483 |
Operating sites |  |  | 5,120 |  |  |  | 5,462 |
Closed sites |  |  | 1,210 |  |  |  | 1,276 |
Samarco dam failure [member] |
Summary of Financial Impacts of Samarco Dam Failure | The table below does not include BHP Billiton Brasil’s share of the results of Samarco prior to the Samarco dam failure, which is disclosed in note 28 ‘Investments accounted for using the equity method’, along with the summary financial information related to Samarco as at 30 June 2018.
Financial impacts of Samarco dam failure |  | 2018 |  |  | 2017 |  |  | 2016 |
|  | US$M |  |  | US$M |  |  | US$M |
Income statement |  |  |  |  |  |  |  |  |  |  |  |
Expenses excluding net finance costs: |  |  |  |  |  |  |  |  |  |  |  |
Costs incurred directly by BHP Billiton Brasil and other BHP entities in relation to the Samarco dam failure (1)(2) |  |  | (57 | ) |  |  | (82 | ) |  |  | (70 | )
Loss from equity accounted investments, related impairments and expenses: |  |  |  |  |  |  |  |  |  |  |  |
Share of loss relating to the Samarco dam failure (2)(3) |  |  | (80 | ) |  |  | (134 | ) |  |  | (655 | )
Impairment of the carrying value of the investment in Samarco (3) |  |  | – |  |  |  | – |  |  |  | (525 | )
Samarco dam failure provision (2)(3) |  |  | (429 | ) |  |  | (38 | ) |  |  | (1,200 | )
Loss from operations |  |  | (566 | ) |  |  | (254 | ) |  |  | (2,450 | )
Net finance costs |  |  | (84 | ) |  |  | (127 | ) |  |  | – |
Loss before taxation |  |  | (650 | ) |  |  | (381 | ) |  |  | (2,450 | )
Income tax benefit |  |  | – |  |  |  | – |  |  |  | 253 |
Loss after taxation |  |  | (650 | ) |  |  | (381 | ) |  |  | (2,197 | )
Balance sheet movement |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 4 |  |  |  | (3 | ) |  |  | (11 | )
Investments accounted for using the equity method |  |  | – |  |  |  | – |  |  |  | (1,180 | )
Deferred tax assets |  |  | – |  |  |  | – |  |  |  | (158 | )
Provisions |  |  | (228 | ) |  |  | 143 |  |  |  | (1,200 | )
Deferred tax liabilities |  |  | – |  |  |  | – |  |  |  | 411 |
Net (liabilities)/assets |  |  | (224 | ) |  |  | 140 |  |  |  | (2,138 | )
|  |  |  |  | 2018 |  |  |  |  |  | 2017 |  |  |  |  |  | 2016 |
|  |  |  |  | US$M |  |  |  |  |  | US$M |  |  |  |  |  | US$M |
Cash flow statement |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss before taxation |  |  |  |  |  |  | (650 | ) |  |  |  |  |  |  | (381 | ) |  |  |  |  |  |  | (2,450 | )
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share of loss relating to the Samarco dam failure (2)(3) |  |  | 80 |  |  |  |  |  |  |  | 134 |  |  |  |  |  |  |  | 655 |  |  |  |  |
Impairment of the carrying value of the investment in Samarco (3) |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | 525 |  |  |  |  |
Samarco dam failure provision (2)(3) |  |  | 429 |  |  |  |  |  |  |  | 38 |  |  |  |  |  |  |  | 1,200 |  |  |  |  |
Net finance costs (2) |  |  | 84 |  |  |  |  |  |  |  | 127 |  |  |  |  |  |  |  | – |  |  |  |  |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | (4 | ) |  |  |  |  |  |  | 3 |  |  |  |  |  |  |  | 11 |  |  |  |  |
Net operating cash flows |  |  |  |  |  |  | (61 | ) |  |  |  |  |  |  | (79 | ) |  |  |  |  |  |  | (59 | )
Net investment and funding of equity accounted investments (4) |  |  |  |  |  |  | (365 | ) |  |  |  |  |  |  | (442 | ) |  |  |  |  |  |  | – |
Net investing cash flows |  |  |  |  |  |  | (365 | ) |  |  |  |  |  |  | (442 | ) |  |  |  |  |  |  | – |
Net decrease in cash and cash equivalents |  |  |  |  |  |  | (426 | ) |  |  |  |  |  |  | (521 | ) |  |  |  |  |  |  | (59 | )
(1) | Includes legal and advisor costs incurred.
(2) | Financial impacts of US$(650) million from the Samarco dam failure relates to US$(80) million share of loss from US$(80) million funding provided during the period, US$(57) million direct costs incurred by BHP Billiton Brasil Ltda and other BHP entities, US$(84) million amortisation of discounting impacting net finance costs, US$(560) million change in estimate and US$131 million exchange translation.
(3) | At 30 June 2016, BHP Billiton Brasil Ltda adjusted its investment in Samarco to US$ nil (resulting from US$(655) million share of loss from Samarco and US$(525) million impairment) and recognised a provision of US$(1,200) million for obligations under the Framework Agreement. US$(572) million of the US$(1,200) million provision represents an additional share of loss from Samarco with the remaining US$(628) million recognised as provision expense.
(4) | Includes US$(80) million funding provided during the period and US$(285) million utilisation of the Samarco dam failure provision, of which US$(281) million allowed for the continuation of reparatory and compensatory programs in relation to the Framework Agreement and a further US$(4) million for dam stabilisation and expert costs.
Summary of Provisions | Provision for Samarco dam failure
|  |  |  |  | 2018 |  |  |  |  | 2017 |
|  |  |  |  | US$M |  |  |  |  | US$M |
At the beginning of the financial year |  |  |  |  |  |  | 1,057 |  |  |  |  |  | 1,200 |
Movement in provision |  |  |  |  |  |  | 228 |  |  |  |  |  | (143 | )
Comprising: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utilised |  |  | (285 | ) |  |  |  |  |  | (308) |  |  |  |
Adjustments charged to the income statement: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in estimate |  |  | 560 |  |  |  |  |  |  | 60 |  |  |  |
Amortisation of discounting impacting net finance costs |  |  | 84 |  |  |  |  |  |  | 127 |  |  |  |
Exchange translation |  |  | (131 | ) |  |  |  |  |  | (22) |  |  |  |
At the end of the financial year |  |  |  |  |  |  | 1,285 |  |  |  |  |  | 1,057 |
Comprising: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  | 313 |  |  |  |  |  | 310 |
Non-current |  |  |  |  |  |  | 972 |  |  |  |  |  | 747 |
At the end of the financial year |  |  |  |  |  |  | 1,285 |  |  |  |  |  | 1,057 |

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