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Exceptional items (Tables)

6 Months Ended

Dec. 31, 2022

Statement [Line Items]

Summary of Exceptional Items


Half year ended 31 December 2022		Gross US$M				Tax US$M				Net US$M
Exceptional items by category
Samarco dam failure			(142	)			2				(140	)

Total			(142	)			2				(140	)

Attributable to non-controlling interests			–				–				–
Attributable to BHP shareholders			(142	)			2				(140	)


Half year ended 31 December 2021		Gross US$M				Tax US$M				Net US$M
Exceptional items by category
Samarco dam failure			(822	)			1				(821	)
Impairment of US deferred tax assets			–				(423	)			(423	)

Total			(822	)			(422	)			(1,244	)

Attributable to non-controlling interests			–				–				–
Attributable to BHP shareholders			(822	)			(422	)			(1,244	)


Year ended 30 June 2022		Gross US$M				Tax US$M				Net US$M
Exceptional items by category
Samarco dam failure			(1,032	)			(31	)			(1,063	)
Impairment of US deferred tax assets			–				(423	)			(423	)
Corporate structure unification costs			(428	)			–				(428	)
BHP Mitsui Coal (BMC) gain on disposal			840				–				840

Total			(620	)			(454	)			(1,074	)

Attributable to non-controlling interests			–				–				–
Attributable to BHP shareholders			(620	)			(454	)			(1,074	)

Samarco dam failure [member]

Statement [Line Items]

Summary of Exceptional Items

The loss of US$140

million (after tax)

relates

to the Samarco dam failure

, which occurred

in November 2015

, and

comprises the following:


Half year ended 31 December 2022		US$M
Expenses excluding net finance costs:
Costs incurred directly by BHP Brasil and other BHP entities in relation to the Samarco dam failure			(47	)
Profit from equity accounted investments, related impairments and expenses:
Samarco impairment expense			–
Samarco Germano dam decommissioning			31
Samarco dam failure provision			(13	)
Fair value change on forward exchange derivatives			109
Net finance costs			(222	)
Income tax benefit			2

Total 1			(140	)

1	Refer to note 9 ‘Significant events – Samarco dam failure’ for further information.