XML 43 R44.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
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.