Impairment of non-current assets (Tables)

12 Months Ended

Jun. 30, 2025

Text block 1 [Abstract]

Schedule of Impairment of Non-current Assets for Cash Generating Unit by Class of Assets and by Reportable Segment


				2025
Cash generating unit		Segment		Property, plant and equipment				Goodwill and other intangibles				Equity- accounted investment 1				Total
				US$M				US$M				US$M				US$M
Other		Various			196				2				63				261

Total impairment of non-current assets					196				2				63				261

Western Australia Nickel 2		Group and unallocated			(90	)			–				–				(90	)

Reversal of impairment					(90	)			–				–				(90	)

Net impairment of non-current assets					106				2				63				171


				2024
Cash generating unit		Segment		Property, plant and equipment				Goodwill and other intangibles				Equity- accounted investment				Total
				US$M				US$M				US$M				US$M
Western Australia Nickel		Group and unallocated			3,744				56				–				3,800
Other		Various			89				1				–				90

Total impairment of non-current assets					3,833				57				–				3,890

Reversal of impairment					–				–				–				–

Net impairment of non-current assets					3,833				57				–				3,890

1	Impairment of equity accounted investment is recognised within ‘Profit/(loss) from equity accounted investments, related impairments and expenses’ in the Consolidated Income Statement.

2	Reversal of impairment is recognised as exceptional. Refer to note 3 ‘Exceptional items’ for further information.

Summary of Goodwill Allocated to Cash Generating Units

The carrying amount of goodwill has been allocated to the CGUs, or groups of CGUs, as follows:


Cash generating unit		2025				2024
		US$M				US$M
Copper SA			1,154				1,154
Other			187				187

Total goodwill			1,341				1,341