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Intangible assets (Tables) | 12 Months Ended
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Jun. 30, 2024
Text block 1 [Abstract] |
Summary of Intangible Assets |
|  | 2024 |  |  | 2023 |
|  | Goodwill |  |  | Other intangibles |  |  | Total |  |  | Goodwill |  |  | Other intangibles |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 1,389 |  |  |  | 221 |  |  |  | 1,610 |  |  |  | 1,197 |  |  |  | 172 |  |  |  | 1,369 |
Additions |  |  | – |  |  |  | 101 |  |  |  | 101 |  |  |  | – |  |  |  | 51 |  |  |  | 51 |
Acquisition of subsidiaries and operations 1 |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 192 |  |  |  | – |  |  |  | 192 |
Amortisation for the year |  |  | – |  |  |  | (107 | ) |  |  | (107 | ) |  |  | – |  |  |  | (94 | ) |  |  | (94 | )
Impairments for the year 2 |  |  | (50 | ) |  |  | (7 | ) |  |  | (57 | ) |  |  | – |  |  |  | (2 | ) |  |  | (2 | )
Disposals |  |  | – |  |  |  | (12 | ) |  |  | (12 | ) |  |  | – |  |  |  | (15 | ) |  |  | (15 | )
Divestment of subsidiaries and operations 3 |  |  | – |  |  |  | (45 | ) |  |  | (45 | ) |  |  | – |  |  |  | – |  |  |  | – |
Transfers and other movements |  |  | 2 |  |  |  | 226 |  |  |  | 228 |  |  |  | – |  |  |  | 109 |  |  |  | 109 |
At the end of the financial year |  |  | 1,341 |  |  |  | 377 |  |  |  | 1,718 |  |  |  | 1,389 |  |  |  | 221 |  |  |  | 1,610 |
– Cost |  |  | 1,391 |  |  |  | 1,798 |  |  |  | 3,189 |  |  |  | 1,389 |  |  |  | 1,529 |  |  |  | 2,918 |
– Accumulated amortisation and impairments |  |  | (50 | ) |  |  | (1,421 | ) |  |  | (1,471 | ) |  |  | – |  |  |  | (1,308 | ) |  |  | (1,308 | )
1 | Relates to the acquisition of OZL on 2 May 2023. Refer to note 29 ‘Business combinations’ for more information.
2 | Refer to note 13 ‘Impairment of non-current assets’ for information on impairments.
3 | Relates to the divestment of the Blackwater and Daunia mines completed on 2 April 2024. Refer to note 3 ‘Exceptional items’ for more information.

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- Definition Text block. + References No definition available. + Details
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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
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