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Employee benefits, restructuring and post-retirement employee benefits provisions (Tables)
 12 Months Ended
Jun. 30, 2020
Text block [abstract]  
Summary of Employee Benefits, Restructuring and Post-retirement Employee Benefits Provisions
 
   
2020
   2019 
   
US$M
   
US$M
 
Employee benefits
 (1)
  
 
1,313
 
   1,140 
Restructuring
 (2)
  
 
34
 
   78 
Post-retirement employee benefits
 (3)
  
 
547
 
   493 
  
 
 
   
 
 
 
Total provisions
  
 
1,894
 
   1,711 
  
 
 
   
 
 
 
Comprising:
    
Current
  
 
1,283
 
   1,154 
Non-current
  
 
611
 
   557 
Summary of Reconciliation of Employee Benefits Restructuring and Postretirement Employee Benefits
 
2020
  
Employee
benefits
  
Restructuring
  
Post-
retirement
employee
benefits
(3)
  
Total
 
   
US$M
  
US$M
  
US$M
  
US$M
 
At the beginning of the financial year
  
 
1,140
 
 
 
78
 
 
 
493
 
 
 
1,711
 
Charge/(credit) for the year:
     
Underlying
  
 
1,224
 
 
 
26
 
 
 
65
 
 
 
1,315
 
Discounting
  
 
–
 
 
 
–
 
 
 
36
 
 
 
36
 
Net interest expense
  
 
–
 
 
 
–
 
 
 
(21
) 
 
 
(21
) 
Exchange variations
  
 
(31
) 
 
 
(1
) 
 
 
(34
) 
 
 
(66
) 
Released during the year
  
 
(127
) 
 
 
(12
) 
 
 
(1
) 
 
 
(140
) 
Remeasurement gains taken to retained earnings
  
 
–
 
 
 
–
 
 
 
81
 
 
 
81
 
Utilisation
  
 
(893
) 
 
 
(58
) 
 
 
(70
) 
 
 
(1,021
) 
Transfers and other movements
  
 
–
 
 
 
1
 
 
 
(2
) 
 
 
(1
) 
  
 
 
  
 
 
  
 
 
  
 
 
 
At the end of the financial year
  
 
1,313
 
 
 
34
 
 
 
547
 
 
 
1,894
 
  
 
 
  
 
 
  
 
 
  
 
 
 
(1)
 
The expenditure associated with total employee benefits will occur in a pattern consistent with when employees choose to exercise their entitlement to benefits.
 
(2)
 
Total restructuring provisions include provisions for terminations and office closures.
 
(3)
 
Refer to note 26 ‘Pension and other post-retirement obligations’.