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Discontinued operations (Tables) | 12 Months Ended
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Jun. 30, 2020
Statement [Line Items] |
Summary of Exceptional Items | Exceptional items are those gains or losses where their nature, including the expected frequency of the events giving rise to them, and impact is considered material to the Financial Statements. Such items included within the Group’s profit from Continuing operations for the year are detailed below. Exceptional items attributable to Discontinued operations are detailed in note 28 ‘Discontinued operations’.
Year ended 30 June 2020 |  | Gross |  |  | Tax |  |  | Net |
|  | US$M |  |  | US$M |  |  | US$M |
Exceptional items by category |  |  |  |  |  |  |  |  |  |  |  |
Samarco dam failure |  |  | (176 | ) |  |  | – |  |  |  | (176 | )
Cancellation of power contracts |  |  | (778 | ) |  |  | 271 |  |  |  | (507 | )
COVID-19 related costs |  |  | (183 | ) |  |  | 53 |  |  |  | (130 | )
Cerro Colorado impairment |  |  | (409 | ) |  |  | (83 | ) |  |  | (492 | )
Total |  |  | (1,546 | ) |  |  | 241 |  |  |  | (1,305 | )
Attributable to non-controlling interests |  |  | (291 | ) |  |  | 90 |  |  |  | (201 | )
Attributable to BHP shareholders |  |  | (1,255 | ) |  |  | 151 |  |  |  | (1,104 | )
Year ended 30 June 2019 |  | Gross |  |  | Tax |  |  | Net |
|  | US$M |  |  | US$M |  |  | US$M |
Exceptional items by category |  |  |  |  |  |  |  |  |  |  |  |
Samarco dam failure |  |  | (1,060 | ) |  |  | – |  |  |  | (1,060 | )
Global taxation matters |  |  | – |  |  |  | 242 |  |  |  | 242 |
Total |  |  | (1,060 | ) |  |  | 242 |  |  |  | (818 | )
Attributable to non-controlling interests |  |  | – |  |  |  | – |  |  |  | – |
Attributable to BHP shareholders |  |  | (1,060 | ) |  |  | 242 |  |  |  | (818 | )
Year ended 30 June 2018 |  | Gross |  |  | Tax |  |  | Net |
|  | US$M |  |  | US$M |  |  | US$M |
Exceptional items by category |  |  |  |  |  |  |  |  |  |  |  |
Samarco dam failure |  |  | (650 | ) |  |  | – |  |  |  | (650 | )
US tax reform |  |  | – |  |  |  | (2,320 | ) |  |  | (2,320 | )
Total |  |  | (650 | ) |  |  | (2,320 | ) |  |  | (2,970 | )
Attributable to non-controlling interests |  |  | – |  |  |  | – |  |  |  | – |
Attributable to BHP shareholders |  |  | (650 | ) |  |  | (2,320 | ) |  |  | (2,970 | )
Summary of Income Statement - Discontinued Operations | Income statement – Discontinued operations
|  | 2019 |  |  | 2018 |
|  | US$M |  |  | US$M |
Profit/(loss) after taxation from operating activities |  |  | 175 |  |  |  | (2,921 | )
Net loss on disposal |  |  | (510 | ) |  |  | – |
Loss after taxation |  |  | (335 | ) |  |  | (2,921 | )
Attributable to non-controlling interests |  |  | 7 |  |  |  | 26 |
Attributable to BHP shareholders |  |  | (342 | ) |  |  | (2,947 | )
Basic loss per ordinary share (cents) |  |  | (6.6 | ) |  |  | (55.4 | )
Diluted loss per ordinary share (cents) |  |  | (6.6 | ) |  |  | (55.4 | )
Summary of Cash Flows from Discontinued Operations | Cash flows from Discontinued operations
|  | 2019 |  |  | 2018 |
|  | US$M |  |  | US$M |
Net operating cash flows |  |  | 474 |  |  |  | 900 |
Net investing cash flows (1) |  |  | (443 | ) |  |  | (861 | )
Net financing cash flows (2) |  |  | (13 | ) |  |  | (40 | )
Net increase/(decrease) in cash and cash equivalents from Discontinued operations |  |  | 18 |  |  |  | (1 | )
Net proceeds received from the sale of Onshore US |  |  | 10,531 |  |  |  | – |
Less Cash and cash equivalents |  |  | (104 | ) |  |  | – |
Proceeds from divestment of Onshore US, net of its cash |  |  | 10,427 |  |  |  | – |
Total cash impact |  |  | 10,445 |  |  |  | (1 | )
(1) | Includes purchases of property, plant and equipment of US$443 million in FY2019 (2018: US$900 million) less proceeds from sale of assets of US$ nil in FY2019 (2018: US$39 million).
(2) | Includes net repayment of interest bearing liabilities of US$6 million in FY2019 (2018: US$4 million), distribution to non-controlling interests of US$ nil in FY2019 (2018: US$14 million) and dividends paid to non-controlling interests of US$7 million in FY2019 (2018: US$22 million).
Summary of Net Loss on Disposal of Discontinued Operations | Net loss on disposal of Discontinued operations Details of the net loss on disposal for the year ended 30 June 2019 is presented in the table below:
|  | 2019 |
|  | US$M |
Net assets |  |  | 11,111 |
Less non-controlling interest share of net assets disposed |  |  | (168 | )
BHP Share of net assets disposed |  |  | 10,943 |
Gross consideration |  |  | 10,555 |
Less transaction costs |  |  | (54 | )
Income tax expense |  |  | (68 | )
Net loss on disposal |  |  | (510 | )
Summary of Impairment of Non-current Assets |
Cash generating unit |  | Property, plant and equipment |  |  | Goodwill |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |
Petrohawk |  |  | – |  |  |  | (2,253 | ) |  |  | (2,253 | )
Fayetteville |  |  | (520 | ) |  |  | (86 | ) |  |  | (606 | )
Total impairment of non-current assets |  |  | (520 | ) |  |  | (2,339 | ) |  |  | (2,859 | )
Discontinued operations [member] |
Statement [Line Items] |
Summary of Exceptional Items | Exceptional items – Discontinued operations Exceptional items are those gains or losses where their nature, including the expected frequency of the events giving rise to them, and impact is considered material to the Financial Statements. There were no exceptional items related to Discontinued operations for the years ended 30 June 2020 and 30 June 2019. Items related to Discontinued operations included within profit for the year ended 30 June 2018 are detailed below.
Year ended 30 June 2018 |  | Gross |  |  | Tax |  |  | Net |
|  | US$M |  |  | US$M |  |  | US$M |
Exceptional items by category |  |  |  |  |  |  |  |  |  |  |  |
US tax reform |  |  | – |  |  |  | 492 |  |  |  | 492 |
Impairment of Onshore US assets |  |  | (2,859 | ) |  |  | 109 |  |  |  | (2,750 | )
Total |  |  | (2,859 | ) |  |  | 601 |  |  |  | (2,258 | )
Attributable to non-controlling interests |  |  | – |  |  |  | – |  |  |  | – |
Attributable to BHP shareholders |  |  | (2,859 | ) |  |  | 601 |  |  |  | (2,258 | )

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