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v3.19.2

Provisions (Tables) | 12 Months Ended
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Jun. 30, 2019
Provision for dividends and other liabilities [member] |
Statement [LineItems] |
Summary of Provisions | The disclosure below excludes closure and rehabilitation provisions (refer to note 14 ‘Closure and rehabilitation provisions’), employee benefits, restructuring and post-retirement employee benefits provisions (refer to note 24 ‘Employee benefits, restructuring and post-retirement employee benefits provisions’) and provisions related to the Samarco dam failure (refer to note 4 ‘Significant events – Samarco dam failure’).
|  | 2019 |  |  | 2018 |
|  | US$M |  |  | US$M |
Movement in provision for dividends and other liabilities |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 944 |  |  |  | 984 |
Dividends determined |  |  | 11,302 |  |  |  | 5,221 |
Charge/(credit) for the year: |  |  |  |  |  |  |  |
Underlying |  |  | 372 |  |  |  | 337 |
Discounting |  |  | 10 |  |  |  | 4 |
Exchange variations |  |  | 101 |  |  |  | 3 |
Released during the year |  |  | (391 | ) |  |  | (78 | )
Utilisation |  |  | (338 | ) |  |  | (150 | )
Dividends paid |  |  | (11,395 | ) |  |  | (5,325 | )
Transferred to liabilities held for sale |  |  | – |  |  |  | (39 | )
Transfers and other movements |  |  | (104 | ) |  |  | (13 | )
At the end of the financial year |  |  | 501 |  |  |  | 944 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 220 |  |  |  | 290 |
Non-current |  |  | 281 |  |  |  | 654 |
Samarco dam failure [member] |
Statement [LineItems] |
Summary of Financial Impacts of Samarco Dam Failure | The financial impacts of the Samarco dam failure on the Group’s income statement, balance sheet and cash flow statement for the year ended 30 June 2019 are shown in the table below and have been treated as an exceptional item.
Financial impacts of Samarco dam failure |  | 2019 |  |  | 2018 |  |  | 2017 |
|  | US$M |  |  | US$M |  |  | US$M |
Income statement |  |  |  |  |  |  |  |  |  |  |  |
Other income (1) |  |  | 50 |  |  |  | – |  |  |  | – |
Expenses excluding net finance costs: |  |  |  |  |  |  |  |  |  |  |  |
Costs incurred directly by BHP Billiton Brasil and other BHP entities in relation to the Samarco dam failure (2) |  |  | (57 | ) |  |  | (57 | ) |  |  | (82 | )
Loss from equity accounted investments, related impairments and expenses: |  |  |  |  |  |  |  |  |  |  |  |
Share of loss relating to the Samarco dam failure (3) |  |  | (96 | ) |  |  | (80 | ) |  |  | (134 | )
Samarco Germano dam decommissioning |  |  | (263 | ) |  |  | – |  |  |  | – |
Samarco dam failure provision (4) |  |  | (586 | ) |  |  | (429 | ) |  |  | (38 | )
Loss from operations |  |  | (952 | ) |  |  | (566 | ) |  |  | (254 | )
Net finance costs (5) |  |  | (108 | ) |  |  | (84 | ) |  |  | (127 | )
Loss before taxation |  |  | (1,060 | ) |  |  | (650 | ) |  |  | (381 | )
Income tax benefit |  |  | – |  |  |  | – |  |  |  | – |
Loss after taxation |  |  | (1,060 | ) |  |  | (650 | ) |  |  | (381 | )
Balance sheet movement |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 4 |  |  |  | 4 |  |  |  | (3 | )
Provisions |  |  | (629 | ) |  |  | (228 | ) |  |  | 143 |
Net (liabilities)/assets |  |  | (625 | ) |  |  | (224 | ) |  |  | 140 |
|  |  |  |  | 2019 |  |  |  |  |  | 2018 |  |  |  |  |  | 2017 |
|  |  |  |  | US$M |  |  |  |  |  | US$M |  |  |  |  |  | US$M |
Cash flow statement |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss before taxation |  |  |  |  |  |  | (1,060 | ) |  |  |  |  |  |  | (650 | ) |  |  |  |  |  |  | (381 | )
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share of loss relating to the Samarco dam failure (3) |  |  | 96 |  |  |  |  |  |  |  | 80 |  |  |  |  |  |  |  | 134 |  |  |  |  |
Samarco Germano dam decommissioning |  |  | 263 |  |  |  |  |  |  |  | – |  |  |  |  |  |  |  | – |  |  |  |  |
Samarco dam failure provision (4) |  |  | 586 |  |  |  |  |  |  |  | 429 |  |  |  |  |  |  |  | 38 |  |  |  |  |
Net finance costs (5) |  |  | 108 |  |  |  |  |  |  |  | 84 |  |  |  |  |  |  |  | 127 |  |  |  |  |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | (4 | ) |  |  |  |  |  |  | (4 | ) |  |  |  |  |  |  | 3 |  |  |  |  |
Net operating cash flows |  |  |  |  |  |  | (11 | ) |  |  |  |  |  |  | (61 | ) |  |  |  |  |  |  | (79 | )
Net investment and funding of equity accounted investments (6) |  |  |  |  |  |  | (424 | ) |  |  |  |  |  |  | (365 | ) |  |  |  |  |  |  | (442 | )
Net investing cash flows |  |  |  |  |  |  | (424 | ) |  |  |  |  |  |  | (365 | ) |  |  |  |  |  |  | (442 | )
Net decrease in cash and cash equivalents |  |  |  |  |  |  | (435 | ) |  |  |  |  |  |  | (426 | ) |  |  |  |  |  |  | (521 | )
(1) | Proceeds from insurance settlements.
(2) | Includes legal and advisor costs incurred.
(3) | Loss from working capital funding provided during the period.
(4) | US$(579) million change in estimate and US$(7) million exchange translation.
(5) | Amortisation of discounting of provision.
(6) | Includes US$(96) million funding provided during the period and US$(328) million utilisation of the Samarco dam failure provision, of which US$(313) million allowed for the continuation of reparatory and compensatory programs in relation to the Framework Agreement and a further US$(15) million for dam stabilisation and expert costs.
Summary of Provisions | Provisions related to the Samarco dam failure
|  |  |  |  | 2019 |  |  |  |  |  | 2018 |
|  |  |  |  | US$M |  |  |  |  |  | US$M |
At the beginning of the financial year |  |  |  |  |  |  | 1,285 |  |  |  |  |  |  |  | 1,057 |
Movement in provisions |  |  |  |  |  |  | 629 |  |  |  |  |  |  |  | 228 |
Comprising: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utilised |  |  | (328 | ) |  |  |  |  |  |  | (285 | ) |  |  |  |
Adjustments charged to the income statement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in estimate |  |  | 579 |  |  |  |  |  |  |  | 560 |  |  |  |  |
Samarco Germano dam decommissioning |  |  | 263 |  |  |  |  |  |  |  | – |  |  |  |  |
Amortisation of discounting impacting net finance costs |  |  | 108 |  |  |  |  |  |  |  | 84 |  |  |  |  |
Exchange translation |  |  | 7 |  |  |  |  |  |  |  | (131 | ) |  |  |  |
At the end of the financial year |  |  |  |  |  |  | 1,914 |  |  |  |  |  |  |  | 1,285 |
Comprising: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  | 440 |  |  |  |  |  |  |  | 313 |
Non-current |  |  |  |  |  |  | 1,474 |  |  |  |  |  |  |  | 972 |
At the end of the financial year |  |  |  |  |  |  | 1,914 |  |  |  |  |  |  |  | 1,285
Closure and rehabilitation provisions [member] |
Statement [LineItems] |
Summary of Provisions |
|  | 2019 |  |  | 2018 |
|  | US$M |  |  | US$M |
At the beginning of the financial year |  |  | 6,330 |  |  |  | 6,738 |
Capitalised amounts for operating sites: |  |  |  |  |  |  |  |
Change in estimate |  |  | 494 |  |  |  | 35 |
Exchange translation |  |  | (194 | ) |  |  | (122 | )
Adjustments charged/(credited) to the income statement: |  |  |  |  |  |  |  |
Increases to existing and new provisions |  |  | 318 |  |  |  | 132 |
Exchange translation |  |  | (7 | ) |  |  | (11 | )
Released during the year |  |  | (33 | ) |  |  | (165 | )
Other adjustments to the provision: |  |  |  |  |  |  |  |
Amortisation of discounting impacting net finance costs |  |  | 353 |  |  |  | 352 |
Expenditure on closure and rehabilitation activities |  |  | (201 | ) |  |  | (178 | )
Exchange variations impacting foreign currency translation reserve |  |  | (2 | ) |  |  | – |
Divestment and demerger of subsidiaries and operations |  |  | (80 | ) |  |  | – |
Transferred to liabilities held for sale |  |  | – |  |  |  | (450 | )
Other movements |  |  | (1 | ) |  |  | (1 | )
At the end of the financial year |  |  | 6,977 |  |  |  | 6,330 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 361 |  |  |  | 274 |
Non-current |  |  | 6,616 |  |  |  | 6,056 |
Operating sites |  |  | 5,535 |  |  |  | 5,120 |
Closed sites |  |  | 1,442 |  |  |  | 1,210 |
Employee benefits, restructuring and post-retirement employee benefits provisions [member] |
Statement [LineItems] |
Summary of Provisions |
|  | 2019 |  |  | 2018 |
|  | US$M |  |  | US$M |
Employee benefits (1) |  |  | 1,140 |  |  |  | 1,232 |
Restructuring (2) |  |  | 78 |  |  |  | 8 |
Post-retirement employee benefits |  |  | 493 |  |  |  | 449 |
Total provisions |  |  | 1,711 |  |  |  | 1,689 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 1,154 |  |  |  | 1,148 |
Non-current |  |  | 557 |  |  |  | 541 |
(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 |
2019 |  | Employee benefits |  |  | Restructuring |  |  | Post- retirement employee benefits (3) |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
At the beginning of the financial year |  |  | 1,232 |  |  |  | 8 |  |  |  | 449 |  |  |  | 1,689 |
Charge/(credit) for the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Underlying |  |  | 1,011 |  |  |  | 160 |  |  |  | 55 |  |  |  | 1,226 |
Discounting |  |  | – |  |  |  | – |  |  |  | 42 |  |  |  | 42 |
Net interest expense |  |  | – |  |  |  | – |  |  |  | (21 | ) |  |  | (21 | )
Exchange variations |  |  | (49 | ) |  |  | 1 |  |  |  | (6 | ) |  |  | (54 | )
Released during the year |  |  | (146 | ) |  |  | (11 | ) |  |  | – |  |  |  | (157 | )
Remeasurement gains taken to retained earnings |  |  | – |  |  |  | – |  |  |  | 20 |  |  |  | 20 |
Utilisation |  |  | (908 | ) |  |  | (80 | ) |  |  | (46 | ) |  |  | (1,034 | )
At the end of the financial year |  |  | 1,140 |  |  |  | 78 |  |  |  | 493 |  |  |  | 1,711 |
(3) | Refer to note 25 ‘Pension and other post-retirement obligations’.

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