XML 216 R92.htm IDEA: XBRL DOCUMENT
v3.19.2

Expenses and Other Income - Summary of Expenses and Other Income (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2017
Employee benefits expense: |  |  |
Wages, salaries and redundancies | $ 3,683,000 | $ 3,653,000 | $ 3,392,000
Employee share awards | 138,275 | 123,313 | 106,214
Social security costs | 4,000 | 4,000 | 3,000
Pension and other post-retirement obligations | 292,000 | 292,000 | 273,000
Less employee benefits expense classified as exploration and evaluation expenditure | (85,000) | (82,000) | (79,000)
Changes in inventories of finished goods and work in progress | 496,000 | (142,000) | (743,000)
Raw materials and consumables used | 4,591,000 | 4,389,000 | 3,830,000
Freight and transportation | 2,378,000 | 2,294,000 | 1,786,000
External services | 4,745,000 | 4,786,000 | 4,037,000
Third party commodity purchases | 1,069,000 | 1,374,000 | 1,060,000
Net foreign exchange (gains)/losses | (147,000) | (93,000) | 103,000
Government royalties paid and payable | 2,538,000 | 2,168,000 | 1,986,000
Exploration and evaluation expenditure incurred and expensed in the current period | 516,000 | 641,000 | 610,000
Depreciation and amortisation expense | 5,829,000 | 6,288,000 | 6,184,000
Net impairments: |  |  |
Property, plant and equipment | 250,000 | 838,000 |
Goodwill and other intangible assets | 14,000 | 2,353,000 |
Available for sale financial assets |  | 1,000 |
Operating lease rentals | 405,000 | 421,000 | 391,000
All other operating expenses | 1,306,000 | 1,078,000 | 989,000
Total expenses | 28,022,000 | 27,527,000 | 24,120,000
(Gains)/losses on disposal of property, plant and equipment | (22,000) | 10,000 | (286,000)
Other income | (371,000) | (257,000) | (376,000)
Total other income | (393,000) | (247,000) | (662,000)
Continuing operation [member] |  |  |
Net impairments: |  |  |
Property, plant and equipment | 250,000 | 318,000 | 160,000
Goodwill and other intangible assets | $ 14,000 | $ 14,000 | $ 33,000

X
- Definition Employee benefits expenses classified as exploration and evaluation expenditure. + References No definition available. + Details
Name: | bhp_EmployeeBenefitsExpensesClassifiedAsExplorationAndEvaluationExpenditure
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition External services expense. + References No definition available. + Details
Name: | bhp_ExternalServicesExpense
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Freight and transportation expense. + References No definition available. + Details
Name: | bhp_FreightAndTransportationExpense
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Pension and other post-retirement obligations. + References No definition available. + Details
Name: | bhp_PensionAndOtherPostRetirementObligations
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Third party commodity purchases. + References No definition available. + Details
Name: | bhp_ThirdPartyCommodityPurchases
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_99&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_28_e&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B13 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B13_d&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_99&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_104&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DepreciationAndAmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 6 -IssueDate 2018-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=6&date=2018-03-01&anchor=para_24_b&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExpenseArisingFromExplorationForAndEvaluationOfMineralResources
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense from share-based payment transactions with employees. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 98 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_GainsLossesOnDisposalsOfPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_20_e&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossOnFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_iv&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_v&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 98 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of payments on leases and subleases recognised as an expense by the lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2019-01-01 -Name IAS -Number 17 -IssueDate 2018-01-01 -Paragraph 35 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2018-03-02&anchor=para_35_c&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_LeaseAndSubleasePaymentsRecognisedAsExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_MiscellaneousOtherOperatingExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of miscellaneous other operating income. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_MiscellaneousOtherOperatingIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of all operating expenses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_OperatingExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of operating income that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2018-01-01 -Paragraph 35 -Subparagraph b -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2018-03-01&anchor=para_35_b_iv&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_103&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_OtherIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_99&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_RawMaterialsAndConsumablesUsed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense arising from royalties. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_85&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_RoyaltyExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 9 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_9&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_SocialSecurityContributions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TradingIncomeExpenseOnForeignExchangeContracts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 9 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_9&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_WagesAndSalaries
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_ContinuingAndDiscontinuedOperationsAxis=bhp_ContinuingOperationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |