XML 21 R19.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Exceptional items (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2019
Statement [LineItems] |
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 for the half year are detailed below.
Half year ended 31 December 2019 |  | Gross US$M |  |  | Tax US$M |  |  | Net US$M |
Exceptional items by category |  |  |  |  |  |  |  |  |  |  |  |
Samarco dam failure |  |  | (6 | ) |  |  | – |  |  |  | (6 | )
Cancellation of power contracts |  |  | (778 | ) |  |  | 271 |  |  |  | (507 | )
Total |  |  | (784 | ) |  |  | 271 |  |  |  | (513 | )
Attributable to non-controlling interests |  |  | (282 | ) |  |  | 87 |  |  |  | (195 | )
Attributable to BHP shareholders |  |  | (502 | ) |  |  | 184 |  |  |  | (318 | )
Cancellation of power contracts Reflects an onerous contract provision in relation to the cancellation of power contracts at the Group’s Escondida and Spence operations, as part of the shift towards 100 per cent renewable energy supply contracts. The exceptional items relating to the half year ended 31 December 2018 and the year ended 30 June 2019 are detailed below.
Half year ended 31 December 2018 |  | Gross US$M |  |  | Tax US$M |  |  | Net US$M |
Exceptional items by category |  |  |  |  |  |  |  |  |  |  |  |
Samarco dam failure |  |  | (210 | ) |  |  | – |  |  |  | (210 | )
Global taxation matters |  |  | – |  |  |  | 242 |  |  |  | 242 |
Total |  |  | (210 | ) |  |  | 242 |  |  |  | 32 |
Attributable to non-controlling interests |  |  | – |  |  |  | – |  |  |  | – |
Attributable to BHP shareholders |  |  | (210 | ) |  |  | 242 |  |  |  | 32 |
Year ended 30 June 2019 |  | Gross US$M |  |  | Tax US$M |  |  | Net 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 | )
Samarco dam failure [member] |
Statement [LineItems] |
Summary of Exceptional Items | Samarco Mineração SA (Samarco) dam failure The exceptional loss of US$6 million related to the Samarco dam failure in November 2015 comprises the following:
Half year ended 31 December 2019 |  | US$M |
Other income |  |  | 40 |
Expenses excluding net finance costs: |  |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure |  |  | (25 | )
Loss from equity accounted investments, related impairments and expenses: |  |  |  |
Samarco impairment expense |  |  | (27 | )
Samarco Germano dam decommissioning |  |  | 7 |
Samarco dam failure provision |  |  | 56 |
Net finance costs |  |  | (57 | )
Total (1) |  |  | (6 | )
(1) | Refer to note 9 Significant events – Samarco dam failure for further information.

X
- Definition The disclosure of exceptional items material to financial statements. + References No definition available. + Details
Name: | bhp_DisclosureOfExceptionalItemsMaterialToFinancialStatementsExplanatory
Namespace Prefix: | bhp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | bhp_StatementLineItems
Namespace Prefix: | bhp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfProvisionsAxis=bhp_SamarcoDamFailureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |