XML 136 R48.htm IDEA: XBRL DOCUMENT
v3.21.2

Exceptional items (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2021
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.
Year ended 30 June 2021 |  | Gross |  |  | Tax |  |  | Net |
|  | US$M |  |  | US$M |  |  | US$M |
Exceptional items by category |  |  |  |  |  |  |  |  |  |  |  |
Samarco dam failure |  |  | (1,087 | ) |  |  | (71 | ) |  |  | (1,158 | )
COVID-19 related costs |  |  | (546 | ) |  |  | 146 |  |  |  | (400 | )
Impairment of Energy coal assets |  |  | (1,523 | ) |  |  | (651 | ) |  |  | (2,174 | )
Impairment of Potash assets |  |  | (1,314 | ) |  |  | (751 | ) |  |  | (2,065 | )
Total |  |  | (4,470 | ) |  |  | (1,327 | ) |  |  | (5,797 | )
Attributable to non-controlling interest s |  |  | (34 | ) |  |  | 10 |  |  |  | (24 | )
Attributable to BHP shareholders |  |  | (4,436 | ) |  |  | (1,337 | ) |  |  | (5,773 | )
Year ended 30 June 2020 |  | Gross |  |  | Tax |  |  | Net |
|  | US$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 interest s |  |  | (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 categor y |  |  |  |  |  |  |  |  |  |  |  |
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 [Line Items] |
Summary of Exceptional Items | The FY2021 exceptional loss of US$1,158 million (after tax) related to the Samarco dam failure in November 2015 comprises the following:
Year ended 30 June 2021 |  | US$M |
Other income |  |  | 34 |
Expenses excluding net finance costs: |  |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure |  |  | (46 | )
Loss from equity accounted investments, related impairments and expenses: |  |  |  |
Samarco impairment expense |  |  | (111 | )
Samarco Germano dam decommissioning |  |  | (15 | )
Samarco dam failure provision |  |  | (1,000 | )
Fair value change on forward exchange derivative s |  |  | 136 |
Net finance costs |  |  | (85 | )
Income tax expense |  |  | (71 | )
Total (1) |  |  | (1,158 | )
(1) | Refer to note 4 ‘Significant events – Samarco dam failure’ for further information.
The FY2020 exceptional loss of US$176 million related to the Samarco dam failure in November 2015 comprises the following:
Year ended 30 June 2020 |  | US$M |
Other income |  |  | 489 |
Expenses excluding net finance costs: |  |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure |  |  | (64 | )
Loss from equity accounted investments, related impairments and expenses: |  |  |  |
Samarco impairment expense |  |  | (95 | )
Samarco Germano dam decommissioning |  |  | 46 |
Samarco dam failure provision |  |  | (459 | )
Net finance costs |  |  | (93 | )
Total (1) |  |  | (176 | )
(1) | Refer to note 4 ‘Significant events – Samarco dam failure’ for further information.
The FY2019 exceptional loss of US$1,060 million related to the Samarco dam failure in November 2015 comprises the following:
Year ended 30 June 2019 |  | US$M |
Other income |  |  | 50 |
Expenses excluding net finance costs: |  |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure |  |  | (57 | )
Loss from equity accounted investments, related impairments and expenses: |  |  |  |
Samarco impairment expense |  |  | (96 | )
Samarco Germano dam decommissionin g |  |  | (263 | )
Samarco dam failure provision |  |  | (586 | )
Net finance costs |  |  | (108 | )
Total (1) |  |  | (1,060 | )
(1) | Refer to note 4 ‘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
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + 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: |