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Financial risk management - Fair values (Tables) | 6 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Financial Assets and Liabilities | Financial assets and liabilities
|  | IFRS 13 Fair value hierarchy Level |  | IFRS 9 Classification(1) |  | 31 Dec 2018 US$M |  |  | 30 June 2018 US$M |
Fair value hierarchy(2) |  |  |  |  |  |  |  |  |  |  |  |
Current cross currency and interest rate swaps |  | 2 |  | Fair value through profit or loss |  |  | 1 |  |  |  | 12 |
Current other derivative contracts(3) |  | 2,3 |  | Fair value through profit or loss |  |  | 219 |  |  |  | 170 |
Current other investments(4) |  | 1,2 |  | Fair value through profit or loss |  |  | 17 |  |  |  | 18 |
Non-current cross currency and interest rate swaps |  | 2 |  | Fair value through profit or loss |  |  | 335 |  |  |  | 396 |
Non-current other derivative contracts(3) |  | 2,3 |  | Fair value through profit or loss |  |  | 186 |  |  |  | 195 |
Non-current investment in shares |  | 3 |  | Fair value through other comprehensive income |  |  | 33 |  |  |  | 33 |
Non-current other investments(4)(5) |  | 1,2,3 |  | Fair value through profit or loss |  |  | 331 |  |  |  | 375 |
Total other financial assets |  |  |  |  |  |  | 1,122 |  |  |  | 1,199 |
Cash and cash equivalents |  |  |  | Amortised cost |  |  | 15,575 |  |  |  | 15,871 |
Trade and other receivables(6) |  |  |  | Amortised cost |  |  | 5,117 |  |  |  | 1,799 |
Provisionally priced trade receivables(6) |  | 2 |  | Fair value through profit or loss |  |  | 1,066 |  |  |  | 1,126 |
Loans to equity accounted investments |  |  |  | Amortised cost |  |  | 13 |  |  |  | 13 |
Total financial assets |  |  |  |  |  |  | 22,893 |  |  |  | 20,008 |
Non-financial assets |  |  |  |  |  |  | 79,521 |  |  |  | 91,985 |
Total assets |  |  |  |  |  |  | 102,414 |  |  |  | 111,993 |
Current cross currency and interest rate swaps |  | 2 |  | Fair value through profit or loss |  |  | – |  |  |  | 121 |
Current other derivative contracts(3) |  | 2,3 |  | Fair value through profit or loss |  |  | 19 |  |  |  | 17 |
Non-current cross currency and interest rate swaps |  | 2 |  | Fair value through profit or loss |  |  | 1,255 |  |  |  | 1,092 |
Non-current other derivative contracts(3) |  | 2,3 |  | Fair value through profit or loss |  |  | 1 |  |  |  | 1 |
Total other financial liabilities |  |  |  |  |  |  | 1,275 |  |  |  | 1,231 |
Trade and other payables(7) |  |  |  | Amortised cost |  |  | 5,094 |  |  |  | 5,414 |
Provisionally priced trade payables(7) |  | 2 |  | Fair value through profit or loss |  |  | 403 |  |  |  | 377 |
Bank overdrafts and short-term borrowings(8) |  |  |  | Amortised cost |  |  | 476 |  |  |  | 58 |
Bank loans(8) |  |  |  | Amortised cost |  |  | 2,502 |  |  |  | 2,555 |
Notes and debentures(8) |  |  |  | Amortised cost |  |  | 21,714 |  |  |  | 23,298 |
Finance leases |  |  |  | Amortised cost |  |  | 749 |  |  |  | 802 |
Other(8) |  |  |  | Amortised cost |  |  | 24 |  |  |  | 92 |
Total financial liabilities |  |  |  |  |  |  | 32,237 |  |  |  | 33,827 |
Non-financial liabilities |  |  |  |  |  |  | 14,861 |  |  |  | 17,496 |
Total liabilities |  |  |  |  |  |  | 47,098 |  |  |  | 51,323 |
(1) | For classifications under IAS 39 refer to note 2 Impact of new accounting standards.
(2) | All of the Group’s financial assets and financial liabilities recognised at fair value were valued using market observable inputs categorised as Level 2 with the exception of the specified items in the following footnotes.
(3) | Includes other derivative contracts of US$202 million (30 June 2018: US$213 million) categorised as Level 3. Significant items are derivatives embedded in physical commodity purchase and sales contracts of gas in Trinidad and Tobago with net assets fair value of US$205 million (30 June 2018: US$216 million).
(4) | Includes investments held by BHP Foundation which are restricted and not available for general use by the Group of US$298 million (30 June 2018: US$343 million) of which other investments (US Treasury Notes) of US$94 million categorised as Level 1 (30 June 2018: US$108 million).
(5) | Includes other investments of US$47 million (30 June 2018: US$47 million) categorised as Level 3.
(6) | Excludes input taxes of US$395 million (30 June 2018: US$338 million) included in other receivables.
(7) | Excludes input taxes of US$123 million (30 June 2018: US$189 million) included in other payables.
(8) | All interest bearing liabilities, excluding finance leases, are unsecured.

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