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Pension and other post-retirement obligations (Tables)
 12 Months Ended
Jun. 30, 2018
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Summary of Net Liability Recognised in Consolidated Balance Sheet

The net liability recognised in the Consolidated Balance Sheet is as follows:

 

     Defined benefit pension
schemes/post-
employment obligations		     Post-retirement medical
schemes		  
     2018     2017     2018      2017  
     US$M     US$M     US$M      US$M  

Present value of funded defined benefit obligation

      616       665       –        –  

Present value of unfunded defined benefit obligation

      274       256       192        204  

Fair value of defined benefit scheme assets

      (633 )      (687 )      –        –  
  

 

 

    

 

 

    

 

 

     

 

 

  

Scheme deficit

      257       234       192        204  
  

 

 

    

 

 

    

 

 

     

 

 

  

Unrecognised surplus

      –       –       –        –  

Unrecognised past service credits

      –       –       –        –  

Adjustment for employer contributions tax

      –       –       –        –  
  

 

 

    

 

 

    

 

 

     

 

 

  

Net liability recognised in the Consolidated Balance Sheet

      257       234       192        204