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v3.20.2

Pension and other post-retirement obligations (Tables) | 12 Months Ended
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Jun. 30, 2020
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Summary of Net Liability Recognised in Consolidated Balance Sheet | Net liability recognised in the Consolidated Balance Sheet The net liability recognised in the Consolidated Balance Sheet is as follows:
|  | Defined benefit pension schemes / post- employment obligations |  |  | Post-retirement medical schemes |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
Present value of funded defined benefit obligation |  |  | 613 |  |  |  | 632 |  |  |  | – |  |  |  | – |
Present value of unfunded defined benefit obligation |  |  | 354 |  |  |  | 306 |  |  |  | 214 |  |  |  | 203 |
Fair value of defined benefit scheme assets |  |  | (634 | ) |  |  | (648 | ) |  |  | – |  |  |  | – |
Scheme deficit |  |  | 333 |  |  |  | 290 |  |  |  | 214 |  |  |  | 203 |
Unrecognised surplus |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Unrecognised past service credits |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Adjustment for employer contributions tax |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Net liability recognised in the Consolidated Balance Sheet |  |  | 333 |  |  |  | 290 |  |  |  | 214 |  |  |  | 203 |

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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_140_a&doctype=Standard -URIDate 2019-03-27 + Details
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