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Leases (Tables) | 12 Months Ended
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Jun. 30, 2020
Text block [abstract] |
Summary of Movements in Lease Liabilities | The Group applied IFRS 16/AASB 16 ‘Leases’ (IFRS 16) from 1 July 2019. The Group elected to apply the modified retrospective transition approach, with no restatement of comparative periods. The comparative information relating to leases presented throughout the Financial Statements is in accordance with IAS 17/AASB 117 ‘Leases’ (IAS 17). Refer to note 38 ‘New and amended accounting standards and interpretations’ for information on the transition effects of IFRS 16 and policy choices made on implementation. Movements in the Group’s lease liabilities during the year are as follows:
|  | 2020 |
|  | US$M |
At the beginning of the financial year (1) |  |  | 715 |
IFRS 16 transition |  |  | 2,301 |
Additions |  |  | 436 |
Remeasurements of index-linked freight contracts |  |  | 733 |
Lease payments |  |  | (761 | )
Foreign exchange movement |  |  | (43 | )
Amortisation of discounting |  |  | 90 |
Transfers and other movements |  |  | (28 | )
At the end of the financial year |  |  | 3,443 |
Comprising: |  |  |  |
Current liabilities |  |  | 853 |
Non-current liabilities |  |  | 2,590 |
(1) | Relates to existing finance leases at 1 July 2019.
Summary of Maturity Profile of Lease Liabilities | The maturity profile of lease liabilities based on the undiscounted contractual amounts is as follows:
Lease liability (1) |  | 2020 |  |  | 2019 |
|  | US$M |  |  | US$M |
Due for payment: |  |  |  |  |  |  |  |
In one year or less or on demand |  |  | 927 |  |  |  | 110 |
In more than one year but not more than two years |  |  | 630 |  |  |  | 110 |
In more than two years but not more than five years |  |  | 1,335 |  |  |  | 307 |
In more than five years |  |  | 1,043 |  |  |  | 501 |
Total |  |  | 3,935 |  |  |  | 1,028 |
Carrying amount |  |  | 3,443 |  |  |  | 715 |
(1) | Lease liability as at 30 June 2019 represents finance lease liabilities under IAS 17.
Summary of Minimum Lease Payments under Non-cancellable Operating Leases | The Group’s aggregate amounts of minimum lease payments under non-cancellable operating leases at 30 June 2019 under IAS 17 were as follows (reported under note 32 ‘Commitments’ in FY2019):
Commitments under operating leases |  | 2019 |
|  | US$M |
Due not later than one year |  |  | 440 |
Due later than one year and not later than five years |  |  | 876 |
Due later than five years |  |  | 589 |
Total |  |  | 1,905 |
Summary of Movements in Right of Use Assets | Movements in the Group’s right-of-use assets during the year are as follows:
2020 |  | Land and buildings |  |  | Plant and equipment |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |
Net book value |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year (1) |  |  | – |  |  |  | 492 |  |  |  | 492 |
Assets recognised on adoption of IFRS 16 |  |  | 754 |  |  |  | 1,400 |  |  |  | 2,154 |
Additions |  |  | 104 |  |  |  | 332 |  |  |  | 436 |
Remeasurements of index-linked freight contracts |  |  | – |  |  |  | 733 |  |  |  | 733 |
Depreciation expensed during the period |  |  | (113 | ) |  |  | (543 | ) |  |  | (656 | )
Depreciation classified as exploration |  |  | – |  |  |  | (34 | ) |  |  | (34 | )
Impairments, net of reversals |  |  | (2 | ) |  |  | (22 | ) |  |  | (24 | )
Transfers and other movements |  |  | (54 | ) |  |  | – |  |  |  | (54 | )
At the end of the financial year |  |  | 689 |  |  |  | 2,358 |  |  |  | 3,047 |
– Cost |  |  | 804 |  |  |  | 3,349 |  |  |  | 4,153 |
– Accumulated depreciation and impairments |  |  | (115 | ) |  |  | (991 | ) |  |  | (1,106 | )
(1) | Relates to assets previously held under finance leases under IAS 17.
Summary of Amounts Recorded in Income Statement and Cash Flow Statements | Amounts recorded in the income statement and the cash flow statement for the year were:
|  | 2020 |  |  |
|  | US$M |  |  | Included within
Income statement |  |  |  |  |  |
Depreciation of right-of-use assets |  |  | 656 |  |  | Profit from operations
Short-term, low-value and variable lease costs (1) |  |  | 675 |  |  | Profit from operations
Interest on lease liabilities |  |  | 90 |  |  | Financial expenses
Cash flow statement |  |  |  |  |  |
Principal lease payments |  |  | 671 |  |  | Cash flows from financing activities
Lease interest payments |  |  | 90 |  |  | Cash flows from operating activities
(1) | Relates to US$438 million of variable lease costs, US$211 million of short-term lease costs and US$26 million of low-value lease costs.

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- Definition Disclosure of detailed information about related to leases recorded in income statement and cash flow statements. + References No definition available. + Details
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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 97 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_97&doctype=Standard -URIDate 2019-03-27 + Details
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