Closure and rehabilitation provisions (Tables)

12 Months Ended

Jun. 30, 2026

Text block [Abstract]

Summary of Closure and Rehabilitation Provisions


		2026		2025
		US$M		US$M
At the beginning of the financial year		10,468		9,837
Capitalised amounts for operating sites:
Change in estimate		628		548
Exchange translation		285		(61)
Adjustments charged/(credited) to the income statement:
Change in estimate		17		112
Exchange translation		61		(11)
Other adjustments to the provision:
Amortisation of discounting impacting net finance costs		627		510
Divestment of subsidiaries and operations		(15)		–
Expenditure on closure and rehabilitation activities		(471)		(468)
Other movements		(2)		1
At the end of the financial year		11,598		10,468
Comprising:
Current		645		662
Non-current		10,953		9,806
Operating sites		7,953		6,908
Closed sites		3,645		3,560

Summary of Profile of Closure and Rehabilitation Cash Flows

Profile of closure and rehabilitation cash flows

The table below indicates the estimated profile of the Group’s closure and rehabilitation provisions. The profile reflects the undiscounted forecast cash flows that underpin the provisions. In some instances, the Group has an obligation to rehabilitate and maintain a closed site for an indefinite period. For the purpose of this analysis, the cashflow period has been restricted to 100 years.


		2026		2025
Proportion of the Group’s undiscounted forecast cash flows		%		%
In one year or less		4		4
In more than one year but not more than two years		2		3
In more than two years but not more than five years		10		10
In more than five years but not more than ten years		20		15
In more than ten years		64		68
Total		100		100