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Leases (Tables) | 12 Months Ended
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Jun. 30, 2021
Text block [abstract] |
Summary of Movements in Lease Liabilities | Movements in the Group’s lease liabilities during the year are as follows:
|  | 2021 |  |  | 2020 |
|  | US$M |  |  | US$M |
At the beginning of the financial year (1) |  |  | 3,443 |  |  |  | 715 |
IFRS 16 transition |  |  | – |  |  |  | 2,301 |
Additions |  |  | 1,223 |  |  |  | 436 |
Remeasurements of index-linked freight contracts |  |  | (59 | ) |  |  | 733 |
Lease payments |  |  | (879 | ) |  |  | (761 | )
Foreign exchange movement |  |  | 115 |  |  |  | (43 | )
Amortisation of discounting |  |  | 109 |  |  |  | 90 |
Transfers and other movements |  |  | (56 | ) |  |  | (28 | )
At the end of the financial year |  |  | 3,896 |  |  |  | 3,443 |
Comprising: |  |  |  |  |  |  |  |
Current liabilities |  |  | 889 |  |  |  | 853 |
Non-current liabilities |  |  | 3,007 |  |  |  | 2,590 |
(1) | Lease liability at the beginning of FY2020 relates to existing finance leases under IAS 17/AASB 117 ‘Leases’ (IAS 17) at 1 July 2019.
Summary of Maturity Profile of Lease Liabilities | The maturity profile of lease liabilities based on the undiscounted contractual amounts is as follows:
Lease liability |  | 2021 |  |  | 2020 |
|  | US$M |  |  | US$M |
Due for payment: |  |  |  |  |  |  |  |
In one year or less or on demand |  |  | 980 |  |  |  | 927 |
In more than one year but not more than two years |  |  | 680 |  |  |  | 630 |
In more than two years but not more than five years |  |  | 1,397 |  |  |  | 1,335 |
In more than five years (1) |  |  | 1,842 |  |  |  | 1,043 |
Total |  |  | 4,899 |  |  |  | 3,935 |
Carrying amount |  |  | 3,896 |  |  |  | 3,443 |
(1) | Include US$878 million (2020: US$302 million) due for payment in more than ten years.
Summary of Movements in Right of Use Assets | Movements in the Group’s right-of-use assets during the year are as follows:
|  | 2021 |  |  | 2020 |
|  | Land and buildings |  |  | Plant and equipment |  |  | Total |  |  | Land and buildings |  |  | Plant and equipment |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year (1) |  |  | 689 |  |  |  | 2,358 |  |  |  | 3,047 |  |  |  | – |  |  |  | 492 |  |  |  | 492 |
Assets recognised on adoption of IFRS 16 |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 754 |  |  |  | 1,400 |  |  |  | 2,154 |
Additions |  |  | 25 |  |  |  | 1,227 |  |  |  | 1,252 |  |  |  | 104 |  |  |  | 332 |  |  |  | 436 |
Remeasurements of index-linked freight contract s |  |  | – |  |  |  | (59 | ) |  |  | (59 | ) |  |  | – |  |  |  | 733 |  |  |  | 733 |
Depreciation expensed during the period |  |  | (111 | ) |  |  | (670 | ) |  |  | (781 | ) |  |  | (113 | ) |  |  | (543 | ) |  |  | (656 | )
Depreciation classified as exploration |  |  | – |  |  |  | (19 | ) |  |  | (19 | ) |  |  | – |  |  |  | (34 | ) |  |  | (34 | )
Impairments |  |  | (30 | ) |  |  | (2 | ) |  |  | (32 | ) |  |  | (2 | ) |  |  | (22 | ) |  |  | (24 | )
Transfers and other movements |  |  | 65 |  |  |  | (123 | ) |  |  | (58 | ) |  |  | (54 | ) |  |  | – |  |  |  | (54 | )
At the end of the financial year |  |  | 638 |  |  |  | 2,712 |  |  |  | 3,350 |  |  |  | 689 |  |  |  | 2,358 |  |  |  | 3,047 |
– Cost |  |  | 897 |  |  |  | 4,393 |  |  |  | 5,290 |  |  |  | 804 |  |  |  | 3,349 |  |  |  | 4,153 |
– Accumulated depreciation and impairments |  |  | (259 | ) |  |  | (1,681 | ) |  |  | (1,940 | ) |  |  | (115 | ) |  |  | (991 | ) |  |  | (1,106 | )
(1) | Right-of-use assets at the beginning of FY2020 relates to assets previously held under finance leases under IAS 17 at 1 July 2019.
Summary of Amounts Recorded in Income Statement and Cash Flow Statements | Amounts recorded in the income statement and the cash flow statement for the year were:
|  | 2021 |  |  | 2020 |  |  |
|  | US$M |  |  | US$M |  |  | Included within
Income statement |  |  |  |  |  |  |  |  |  |
Depreciation of right-of-use assets |  |  | 781 |  |  |  | 656 |  |  | Profit from operations
Short-term, low-value and variable lease costs (1) |  |  | 895 |  |  |  | 675 |  |  | Profit from operations
Interest on lease liabilities |  |  | 109 |  |  |  | 90 |  |  | Financial expenses
Cash flow statement |  |  |  |  |  |  |  |  |  |
Principal lease payments |  |  | 770 |  |  |  | 671 |  |  | Cash flows from financing activities
Lease interest payments |  |  | 109 |  |  |  | 90 |  |  | Cash flows from operating activities
(1) | Relates to US$546 million of variable lease costs (2020: US$438 million), US$316 million of short-term lease costs (2020: US$211 million) and US$33 million of low-value lease costs (2020: US$26 million). Variable lease costs include contracts for hire of mining service equipment, drill rigs and transportation services. These contracts contain variable lease payments based on usage and asset performance.

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