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v3.19.2

New and amended accounting standards and interpretations (Tables) | 12 Months Ended
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Jun. 30, 2019
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Summary of Impact of Adopting IFRS 9 on Total Equity | The impact of adopting IFRS 9 on Total equity as at 1 July 2018 is as follows:
|  | US$M |
Total equity as at 30 June 2018 |  |  | 60,670 |
Impairment provision resulting from application of the Expected Credit Loss model |  |  | (7 | )
Total equity as at 1 July 2018 |  |  | 60,663 |
Summary of Reconciliation of Operating Lease Commitments to Expected Total Lease Liability to be Recognised | The following table provides a reconciliation of the operating lease commitments disclosed in note 32 ‘Commitments’ to the expected total lease liability to be recognised at 1 July 2019:
|  | US$B |
Operating lease commitments as at 30 June 2019 |  |  | 1.9 |
Add: Leases which did not meet the definition of a lease under IAS 17 |  |  | 0.7 |
Add: Cost of reasonably certain extension options (undiscounted) |  |  | 0.1 |
Less: Components excluded from lease liability (undiscounted) |  |  | (0.2 | )
Less: Effect of discounting |  |  | (0.2 | )
Total additional lease liabilities recognised on transition |  |  | 2.3 |

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- Definition Disclosure of impact of adoption of IFRS 16. + References No definition available. + Details
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