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Closure and rehabilitation provisions (Tables) | 12 Months Ended
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Jun. 30, 2021
Text block [abstract] |
Summary of Closure and Rehabilitation Provisions |
|  | 2021 |  |  | 2020 |
|  | US$M |  |  | US$M |
At the beginning of the financial year |  |  | 8,810 |  |  |  | 6,977 |
Capitalised amounts for operating sites: |  |  |  |  |  |  |  |
Change in estimate |  |  | 1,974 |  |  |  | 1,255 |
Exchange translation |  |  | 483 |  |  |  | (188 | )
Adjustments charged/(credited) to the income statement: |  |  |  |  |  |  |  |
Increases to existing and new provisions |  |  | 564 |  |  |  | 731 |
Exchange translation |  |  | 76 |  |  |  | (19 | )
Released during the year |  |  | (157 | ) |  |  | (43 | )
Other adjustments to the provision: |  |  |  |  |  |  |  |
Amortisation of discounting impacting net finance costs |  |  | 380 |  |  |  | 356 |
Acquisition of subsidiaries and operations |  |  | 179 |  |  |  | – |
Divestment and demerger of subsidiaries and operations |  |  | (81 | ) |  |  | – |
Expenditure on closure and rehabilitation activities |  |  | (321 | ) |  |  | (258 | )
Exchange variations impacting foreign currency translation reserve |  |  | 3 |  |  |  | (1 | )
At the end of the financial year |  |  | 11,910 |  |  |  | 8,810 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 591 |  |  |  | 373 |
Non-current |  |  | 11,319 |  |  |  | 8,437 |
Operating sites |  |  | 9,279 |  |  |  | 6,636 |
Closed sites |  |  | 2,631 |  |  |  | 2,174 |

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