v3.26.1
Employee Benefits, Restructuring and Post-retirement Employee Benefits Provisions - Summary of Employee Benefits, Restructuring and Post-retirement Employee Benefits Provisions (Detail) - USD ($)
$ in Millions
Jun. 30, 2026
Jun. 30, 2025
Provisions [abstract]    
Employee benefits [1] $ 2,171 $ 1,879
Restructuring [2] 69 83
Post-retirement employee benefits [3] 367 336
Total provisions 2,607 2,298
Current 2,174 1,893
Non-current $ 433 $ 405
[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$315 million unfunded post-employment benefits obligation in Chile (2025: US$276 million).