Note 17. Finance leases The Group has finance leases that are material to the condensed consolidated financial statements and has provided the related interim disclosures below. The Group also has operating leases that are not material. The following table shows the right-of-use assets and lease liabilities as of September 30, 2026 and June 30, 2026: | | | | | | | | | | | | | (in USD millions) | September 30,
2026 | | June 30,
2026 | Right-of-use assets: | | | | | Finance leases | $ | 353 | | | $ | 274 | | Total right-of-use assets | $ | 353 | | | $ | 274 | | | | | | Lease liabilities: | | | | | Finance leases - Current | $ | 179 | | | $ | 125 | | | Finance leases - Non-current | 132 | | | 118 | | Total lease liabilities | $ | 311 | | | $ | 244 | |
The Group’s lease costs are comprised of the following: | | | | | | | | | | | | | | | | | Three Months Ended
September 30, | | | | (in USD millions) | 2026 | | 2025 | | | | | | Finance lease cost: | | | | | | | | | Amortization of ROU asset | $ | 17 | | | $ | — | | | | | | | Interest on lease liabilities | 7 | | | — | | | | | | | Total lease expense | $ | 24 | | | $ | — | | | | | |
The following table presents supplemental lease information: | | | | | | | | | | | | | | | | | Three Months Ended
September 30, | | (in USD millions) | | 2026 | | 2025 | Operating cash flows – interest paid | | $ | 6 | | $ | — | | | | | | | Financing cash flows – principal repaid | | $ | 30 | | $ | — | | | | | | | | | | | | Weighted-average remaining lease term (in years) – finance leases | | 1.8 | | 0 | | | | | | Weighted-average discount rate – finance leases | | 9.9 | % | | — | % |
The following table presents the Group’s future minimum lease payments as of September 30, 2026: | | | | | | | | | | (in USD millions) | | Finance Leases | Remainder of Financial Year 2027 | | $ | 152 | | Financial Year 2028 | | 152 | | Financial Year 2029 | | 37 | | Financial Year 2030 | | — | | Financial Year 2031 | | — | | Financial Year 2032 | | — | | Thereafter | | — | | Total undiscounted lease payments | | 341 | | Less present value discount | | (30) | | Present value of lease liabilities | | $ | 311 | |
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