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Employee benefits, restructuring and post-retirement employee benefits provisions (Tables) | 12 Months Ended
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Jun. 30, 2024
Text block 1 [Abstract] |
Summary of Employee Benefits, Restructuring and Post-retirement Employee Benefits Provisions |
|  | 2024 |  |  | 2023 |
|  | US$M |  |  | US$M |
Employee benefits 1 |  |  | 1,698 |  |  |  | 1,749 |
Restructuring 2 |  |  | 45 |  |  |  | 28 |
Post-retirement employee benefits 3 |  |  | 300 |  |  |  | 373 |
Total provisions |  |  | 2,043 |  |  |  | 2,150 |
Comprising: |  |  |  |  |  |  |  |
Current |  |  | 1,677 |  |  |  | 1,734 |
Non-current |  |  | 366 |  |  |  | 416 |
Summary of Reconciliation of Employee Benefits Restructuring and Postretirement Employee Benefits |
2024 |  | Employee benefits |  |  | Restructuring |  |  | Post- retirement employee benefits 3 |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
At the beginning of the financial year |  |  | 1,749 |  |  |  | 28 |  |  |  | 373 |  |  |  | 2,150 |
Charge/(credit) for the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Underlying |  |  | 1,375 |  |  |  | 55 |  |  |  | 65 |  |  |  | 1,495 |
Discounting |  |  | – |  |  |  | – |  |  |  | 21 |  |  |  | 21 |
Yield on defined benefit scheme assets |  |  | – |  |  |  | – |  |  |  | (4 | ) |  |  | (4 | )
Exchange variations |  |  | (21 | ) |  |  | – |  |  |  | (45 | ) |  |  | (66 | )
Released during the year |  |  | (98 | ) |  |  | (10 | ) |  |  | (1 | ) |  |  | (109 | )
Remeasurement gains taken to retained earnings |  |  | – |  |  |  | – |  |  |  | (41 | ) |  |  | (41 | )
Utilisation |  |  | (1,268 | ) |  |  | (27 | ) |  |  | (68 | ) |  |  | (1,363 | )
Divestment of subsidiaries and operations 4 |  |  | (39 | ) |  |  | – |  |  |  | – |  |  |  | (39 | )
Transfers and other movements |  |  | – |  |  |  | (1 | ) |  |  | – |  |  |  | (1 | )
At the end of the financial year |  |  | 1,698 |  |  |  | 45 |  |  |  | 300 |  |  |  | 2,043 |
1 | The expenditure associated with total employee benefits will occur in a pattern consistent with when employees choose to exercise their entitlement to benefits.
2 | Total restructuring provisions include provisions for terminations and office closures.
3 | The net liability recognised in the Consolidated Balance Sheet includes US$142 million present value of funded defined benefits pension obligation (2023: US$151 million) offset by fair value of defined benefit scheme assets US$(147) million (2023: US$(159) million), US$63 million present value of unfunded defined pension and post-retirement medical benefits obligation (2023: US$79 million) and US$242 million unfunded post-employment benefits obligation in Chile (2023: US$302 million).
4 | 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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