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Significant Events - Summary of Financial Impacts of Samarco Dam Failure (Detail) - USD ($) $ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Jun. 30, 2019
Income statement |  |  |  |
Other income | $ 209 |  | $ 170 | $ 393
Expenses excluding net finance costs: |  |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure | (14,315) |  | (13,695) | (28,022)
Loss from equity accounted investments, related impairments and expenses: |  |  |  |
Samarco impairment expense | (29) |  | (168) | (264)
Samarco dam failure provision | 56 |  | (70) | (586)
Net finance costs | (524) |  | (533) | (1,064)
Loss before taxation | (784) |  | (210) | (1,060)
Income tax benefit | 271 |  | 242 | 242
Loss after taxation | (513) |  | 32 | (818)
Balance sheet movement |  |  |  |
Trade and other payables | 710 |  | 297 | (406)
Cash flow statement |  |  |  |
Loss before taxation | (784) |  | (210) | (1,060)
Adjustments for: |  |  |  |
Samarco impairment expense | 29 |  | 168 | 264
Samarco dam failure provision | (56) |  | 70 | 586
Net finance costs | 524 |  | 533 | 1,064
Changes in assets and liabilities: |  |  |  |
Trade and other payables | (710) |  | (297) | 406
Net operating cash flows | 7,442 |  | 7,274 | 17,871
Net investing cash flows | (3,732) |  | 3,330 | 2,607
Net decrease in cash and cash equivalents | (1,290) |  | (7,527) | (10,495)
Samarco Germano dam decommissioning [member] |  |  |  |
Loss from equity accounted investments, related impairments and expenses: |  |  |  |
Samarco Germano dam decommissioning | 7 |  |  | (263)
Adjustments for: |  |  |  |
Samarco Germano dam decommissioning | (7) |  |  | 263
Samarco dam failure [member] |  |  |  |
Income statement |  |  |  |
Other income | 40 |  |  | 50
Expenses excluding net finance costs: |  |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure | (25) |  | (33) | (57)
Loss from equity accounted investments, related impairments and expenses: |  |  |  |
Samarco impairment expense | (27) |  | (47) | (96)
Samarco Germano dam decommissioning | 7 |  |  | (263)
Samarco dam failure provision | 56 |  | (70) | (586)
Profit/(loss) from operations | 51 |  | (150) | (952)
Net finance costs | (57) |  | (60) | (108)
Loss before taxation | (6) | [1] | (210) | (1,060)
Income tax benefit | 0 |  |  |
Loss after taxation | (6) |  | (210) | (1,060)
Balance sheet movement |  |  |  |
Trade and other payables |  |  | 2 | 4
Provisions | 186 |  | 38 | (629)
Net assets/(liabilities) | 186 |  | 40 | (625)
Cash flow statement |  |  |  |
Loss before taxation | (6) | [1] | (210) | (1,060)
Adjustments for: |  |  |  |
Samarco impairment expense | 27 |  | 47 | 96
Samarco Germano dam decommissioning | (7) |  |  | 263
Samarco dam failure provision | (56) |  | 70 | 586
Net finance costs | 57 |  | 60 | 108
Changes in assets and liabilities: |  |  |  |
Trade and other payables |  |  | (2) | (4)
Net operating cash flows | 15 |  | (35) | (11)
Net investment and funding of equity accounted investments | (207) |  | (215) | (424)
Net investing cash flows | (207) |  | (215) | (424)
Net decrease in cash and cash equivalents | $ (192) |  | $ (250) | $ (435)
[1] | Refer to note 9 Significant events – Samarco dam failure for further information.

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