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Business combinations (Tables) | 12 Months Ended
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Jun. 30, 2024
Disclosure of detailed information about business combination [abstract] |
Summary Of Fair Value Of Identifiable Assets And Liabilities Acquired | Details of the business combination are as follows:
|  | Final Fair value |
|  | US$M |
Assets |  |  |  |
Cash and cash equivalents |  |  | 104 |
Trade and other receivables 1 |  |  | 77 |
Other financial assets |  |  | 7 |
Inventories |  |  | 329 |
Property, plant and equipment |  |  | 7,661 |
Intangible assets – goodwill |  |  | 194 |
Current tax receivable |  |  | 36 |
Other assets |  |  | 25 |
Total assets |  |  | 8,433 |
Liabilities |  |  |  |
Trade and other payables |  |  | 242 |
Interest bearing liabilities |  |  | 1,111 |
Deferred tax liabilities 2 |  |  | 850 |
Provisions |  |  | 258 |
Total liabilities |  |  | 2,461 |
Identifiable net assets acquired |  |  | 5,972 |
Total consideration paid 3 4 |  |  | 5,972 |
Cash and cash equivalents acquired |  |  | (104 | )
Net cash consideration paid |  |  | 5,868 |
1 | This represents the gross contractual amount for trade and other receivables all of which is expected to be collected.
2 | This primarily represents the difference between the fair value of the mineral rights acquired and the corresponding tax base.
3 | The Group executed a forward exchange contract to hedge the foreign exchange exposure on the consideration made in AUD. On maturity of the hedging instrument, a hedge loss of US$35 million was capitalised to the cost of the acquisition.
4 | The consideration paid by the Group was A$26.50 (at the average hedged exchange rate of AUD/USD 0.6681) per OZL share over 337,314,920 shares and excluded a special dividend of A$1.75 per OZL share which was paid by OZL to its shareholders immediately prior to acquisition.

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- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2023-03-23 + Details
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