Trade and Other Payables |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Jun. 30, 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Subclassifications of assets, liabilities and equities [abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Trade and Other Payables | Trade and other payables Accounting policy The group accrues for the cost of the leave days granted to employees during the period in which the leave days accumulate.
1Refer to note 38 for further detail on restatement. 2The increase is predominantly due to timing of payments and receipt of invoices. 3Refer to note 26 for an analysis of the lease liability. (a)Employee entitlements to annual leave are recognised on an ongoing basis. An accrual is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date. The movement in the liability recognised in the balance sheet is as follows:
1Refer to note 13 for further detail on the acquisition of MAC Copper.
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