v3.26.1
Impairment of non-current assets (Tables)
12 Months Ended
Jun. 30, 2026
Text block [Abstract]  
Schedule of Impairment of Non-current Assets for Cash Generating Unit by Class of Assets and by Reportable Segment

 

 

 

2026

 

 

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

Jansen project

 

Group and unallocated

 

2,300

 

 

 

2,300

Other

 

Various

 

101

 

7

 

 

108

Total impairment of non-current assets

 

 

 

2,401

 

7

 

 

2,408

Reversal of impairment

 

 

 

(2)

 

 

 

(2)

Net impairment of non-current assets

 

 

 

2,399

 

7

 

 

2,406

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 Nickel2

 

Group and unallocated

 

(90)

 

 

 

(90)

Reversal of impairment

 

 

 

(90)

 

 

 

(90)

Net impairment of non-current assets

 

 

 

106

 

2

 

63

 

171

 

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 was 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

 

2026

 

2025

 

 

US$M

 

US$M

Copper SA

 

1,154

 

1,154

Other

 

187

 

187

Total goodwill

 

1,341

 

1,341