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Significant Events - Summary of Financial Impacts of Samarco Dam Failure (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Income statement |  |  |
Other income | $ 510 | $ 777 | $ 393
Expenses excluding net finance costs: |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure | (34,500) | (28,775) | (28,022)
Loss from equity accounted investments, related impairments and expenses: |  |  |
Samarco impairment expense | (2,635) | (494) | (264)
Fair value change on forward exchange derivatives | (145) | (422) | (8)
Loss from operations | (4,385) | (1,453) | (952)
Net finance costs | (1,305) | (911) | (1,064)
Loss before taxation | (4,470) | (1,546) | (1,060)
Income tax expense | (11,150) | (4,774) | (5,529)
Loss after taxation | (5,797) | (1,305) | (818)
Balance sheet movement |  |  |
Trade and other payables | (1,201) | 755 | (406)
Cash flow statement |  |  |
Loss before taxation | (4,470) | (1,546) | (1,060)
Adjustments for: |  |  |
Samarco impairment expense | 2,635 | 494 | 264
Fair value change on forward exchange derivatives | 145 | 422 | 8
Net finance costs | 1,305 | 911 | 1,064
Changes in assets and liabilities: |  |  |
Trade and other payables | 1,201 | (755) | 406
Net operating cash flows | 27,234 | 15,706 | 17,871
Net investing cash flows | (7,845) | (7,616) | 2,607
Samarco dam failure [member] |  |  |
Income statement |  |  |
Other income | 34 | 489 | 50
Expenses excluding net finance costs: |  |  |
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure | (46) | (64) | (57)
Loss from equity accounted investments, related impairments and expenses: |  |  |
Samarco impairment expense | (111) | (95) | (96)
Samarco Germano dam decommissioning | (15) | 46 | (263)
Samarco dam failure provision | (1,000) | (459) | (586)
Fair value change on forward exchange derivatives | 136 |  |
Loss from operations | (1,002) | (83) | (952)
Net finance costs | (85) | (93) | (108)
Loss before taxation | (1,087) | (176) | (1,060)
Income tax expense | (71) |  |
Loss after taxation | (1,158) | (176) | (1,060)
Balance sheet movement |  |  |
Trade and other payables | (5) | (5) | 4
Derivatives | 136 |  |
Tax liabilities | (71) |  |
Provisions | (741) | (137) | (629)
Net liabilities | (681) | (142) | (625)
Cash flow statement |  |  |
Loss before taxation | (1,087) | (176) | (1,060)
Adjustments for: |  |  |
Samarco impairment expense | 111 | 95 | 96
Samarco Germano dam decommissioning | 15 | (46) | 263
Samarco dam failure provision | 1,000 | 459 | 586
Fair value change on forward exchange derivatives | (136) |  |
Net finance costs | 85 | 93 | 108
Changes in assets and liabilities: |  |  |
Trade and other payables | 5 | 5 | (4)
Net operating cash flows | (7) | 430 | (11)
Net investment and funding of equity accounted investments | (470) | (464) | (424)
Net investing cash flows | (470) | (464) | (424)
Net decrease in cash and cash equivalents | $ (477) | $ (34) | $ (435)

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