XML 302 R188.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Investments Accounted for Using the Equity Method - Summary of Financial Information of Significant Equity Accounted Investments (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
Carrying amount of investments accounted for using the equity method | $ 1,662 | $ 1,620 | $ 1,420
Fair value change on forward exchange derivatives | (84) | (135) | 29
(Loss)/profit from equity accounted investments, related impairments and expenses | (2,656) | 594 | (19)
Dividends received from equity accounted investments | 397 |  |
Compania Minera Antamina S.A. [member] |  |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
Current assets | 1,699 | 1,519 |
Non-current assets | 6,325 | 5,670 |
Current liabilities | (987) | (774) |
Non-current liabilities | (2,389) | (1,944) |
Net assets/(liabilities) - 100% | 4,648 | 4,471 |
Net assets/(liabilities) - Group share | 1,569 | 1,509 |
Adjustments to net assets related to accounting policy adjustments | (71) | (79) |
Carrying amount of investments accounted for using the equity method | 1,498 | 1,430 |
Revenue - 100% | 4,381 | 4,350 | 5,264
Profit/(loss) from Continuing operations - 100% | 1,353 | 1,571 | 2,133
Share of profit/(loss) of equity accounted investments | 457 | 530 | 720
Adjustments to share of profit/(loss) related to accounting policy adjustments | 8 | (79) |
(Loss)/profit from equity accounted investments, related impairments and expenses | 465 | 451 | 720
Comprehensive income/(loss) - 100% | 1,353 | 1,571 | 2,133
Share of comprehensive income/(loss) - Group share in equity accounted investments | 465 | 451 | 720
Dividends received from equity accounted investments | 397 | 327 | 776
Individually immaterial, associates [member] |  |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
Carrying amount of investments accounted for using the equity method | 164 | 190 |
(Loss)/profit from equity accounted investments, related impairments and expenses | (89) | (72) | (63)
Share of comprehensive income/(loss) - Group share in equity accounted investments | (89) | (72) | (63)
Dividends received from equity accounted investments |  | 1 | 11
Samarco Mineracao S.A. [member] |  |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
Current assets | 564 | 537 |
Non-current assets | 7,214 | 5,739 |
Current liabilities | (3,266) | (11,167) |
Non-current liabilities | (23,211) | (10,614) |
Net assets/(liabilities) - 100% | (18,699) | (15,505) |
Net assets/(liabilities) - Group share | (9,349) | (7,753) |
Adjustments to net assets related to accounting policy adjustments |  | 291 |
Investment in Samarco | 516 | 516 |
Impairment of the carrying value of the investment in Samarco | (1,041) | (1,041) |
Additional share of Samarco losses | 7,891 | 6,034 |
Unrecognised losses | 1,983 | 1,953 |
Revenue - 100% | 1,553 | 1,554 | 1,670
Profit/(loss) from Continuing operations - 100% | (6,726) | (3,018) | (528)
Share of profit/(loss) of equity accounted investments | (3,363) | (1,509) | (276)
Adjustments to share of profit/(loss) related to accounting policy adjustments | (6) | 23 |
Additional share of Samarco losses | 506 | 452 | 290
Fair value change on forward exchange derivatives | (199) | 471 | (81)
Movement in unrecognised losses | 30 | 778 | (609)
(Loss)/profit from equity accounted investments, related impairments and expenses | (3,032) | 215 | (676)
Comprehensive income/(loss) - 100% | (6,726) | (3,018) | (528)
Share of comprehensive income/(loss) - Group share in equity accounted investments | (3,032) | 215 | (676)
Investments accounted for using equity method [member] |  |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
Carrying amount of investments accounted for using the equity method | 1,662 | 1,620 |
(Loss)/profit from equity accounted investments, related impairments and expenses | (2,656) | 594 | (19)
Share of comprehensive income/(loss) - Group share in equity accounted investments | (2,656) | 594 | (19)
Dividends received from equity accounted investments | $ 397 | $ 328 | $ 787

X
- Definition Accumulated additional share of profit (loss) of joint ventures. + References No definition available. + Details
Name: | bhp_AccumulatedAdditionalShareOfProfitLossOfJointVentures
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Accumulated impairment loss. + References No definition available. + Details
Name: | bhp_AccumulatedImpairmentLoss
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Adjustments to the group share of the net assets of joint ventures and associates made related to reflect difference in accounting policy between the parent and its investment. + References No definition available. + Details
Name: | bhp_AdjustmentsToNetAssetsRelatedToAccountingPolicyAdjustments
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Adjustments to share of profit (loss) related to accounting policy adjustments. + References No definition available. + Details
Name: | bhp_AdjustmentsToShareOfProfitLossRelatedToAccountingPolicyAdjustments
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Disclosure of significant investments in associates and joint ventures. + References No definition available. + Details
Name: | bhp_DisclosureOfSignificantInvestmentsInAssociatesAndJointVenturesLineItems
Namespace Prefix: | bhp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Local GAAP comprehensive income. + References No definition available. + Details
Name: | bhp_LocalGAAPComprehensiveIncome
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Local GAAP current assets. + References No definition available. + Details
Name: | bhp_LocalGAAPCurrentAssets
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Local GAAP current liabilities. + References No definition available. + Details
Name: | bhp_LocalGAAPCurrentLiabilities
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Local GAAP net assets (liabilities). + References No definition available. + Details
Name: | bhp_LocalGAAPNetAssetsLiabilities
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Local GAAP non-current assets. + References No definition available. + Details
Name: | bhp_LocalGAAPNoncurrentAssets
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Local GAAP non-current liabilities. + References No definition available. + Details
Name: | bhp_LocalGAAPNoncurrentLiabilities
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Local GAAP profit (loss) from continuing operations. + References No definition available. + Details
Name: | bhp_LocalGAAPProfitLossFromContinuingOperations
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Local GAAP revenue. + References No definition available. + Details
Name: | bhp_LocalGAAPRevenue
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Movement unrecognised losses of joint ventures. + References No definition available. + Details
Name: | bhp_MovementUnrecognisedLossesOfJointVentures
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Share of net assets (liabilities) in joint ventures and associates. + References No definition available. + Details
Name: | bhp_ShareOfNetAssetsLiabilitiesInJointVenturesAndAssociates
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition (Loss)/profit from equity accounted investments, related impairments and expenses. + References No definition available. + Details
Name: | bhp_ShareOfProfitLossFromEquityAccountedInvestmentsRelatedImpairmentsAndExpenses
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Share of loss (profit) of joint ventures recognized from previous period. + References No definition available. + Details
Name: | bhp_ShareOfProfitLossOfJointVenturesRecognizedFromPreviousPeriod
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Unrecognised losses of joint ventures. + References No definition available. + Details
Name: | bhp_UnrecognisedLossesOfJointVentures
Namespace Prefix: | bhp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_24_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_InvestmentAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_10&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_InvestmentsInJointVentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B16_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B16 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B16_d&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=bhp_CompanaMineraAntaminaSaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_AggregatedIndividuallyImmaterialAssociatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=bhp_SamarcoMineracaoSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_InvestmentsAccountedForUsingEquityMethodMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |