Page 177 - Annual Report 2020

5.1.5 Consolidated Statement of Changes in Equity for the year ended 30 June 2020

Attributable to BHP shareholders
Share capital Treasury shares Strategic Report
Total equity
BHP BHP BHP BHP attributable Non-
Group Group Group Group Retained to BHP controlling Total
US$M Limited Plc Limited Plc Reserves earnings shareholders interests equity
Balance as at 1 July 2019 1,111 1,057 (32) − 2,285 42,819 47,240 4,584 51,824
Total comprehensive income − − − − (12) 7,910 7,898 769 8,667
Transactions with owners:
Purchase of shares by ESOP Trusts − − (139) (4) − − (143) − (143)
Employee share awards exercised
net of employee contributions
net of tax − − 166 4 (132) (38) − − − Governance at BHP
Vested employee share awards
that have lapsed, been cancelled
or forfeited − − − − (10) 10 − − −
Accrued employee entitlement
for unexercised awards net of tax − − − − 175 − 175 − 175
Dividends − − − − − (7,234) (7,234) (1,043) (8,277)
Balance as at 30 June 2020 1,111 1,057 (5) − 2,306 43,467 47,936 4,310 52,246

Balance as at 1 July 2018 1,186 1,057 (5) − 2,290 51,064 55,592 5,078 60,670
Impact of adopting IFRS 9 − − − − − (7) (7) − (7)
Balance as at 1 July 2018 1,186 1,057 (5) − 2,290 51,057 55,585 5,078 60,663 Remuneration Report
Total comprehensive income − − − − (24) 8,306 8,282 878 9,160
Transactions with owners:
Purchase of shares by ESOP Trusts − − (182) (6) − − (188) − (188)
Employee share awards exercised
net of employee contributions
net of tax − − 155 6 (100) (61) − − −
Vested employee share awards
that have lapsed, been cancelled
or forfeited − − − − (18) 18 − − −
Accrued employee entitlement
for unexercised awards − − − − 138 − 138 − 138 Directors’ Report
Dividends − − − − − (11,302) (11,302) (1,205) (12,507)
BHP Group Limited shares bought
back and cancelled (75) − − − − (5,199) (5,274) − (5,274)
Divestment of subsidiaries,
operations and joint operations − − − − − − − (168) (168)
Transfer to non-controlling interests − − − − (1) − (1) 1 −
Balance as at 30 June 2019 1,111 1,057 (32) − 2,285 42,819 47,240 4,584 51,824
5
Balance as at 1 July 2017 1,186 1,057 (2) (1) 2,400 52,618 57,258 5,468 62,726
Total comprehensive income − − − − (87) 3,695 3,608 1,118 4,726
Transactions with owners:
Purchase of shares by ESOP Trusts − − (159) (12) − − (171) − (171)
Employee share awards exercised
net of employee contributions Financial Statements
net of tax − − 156 13 (139) (30) − − −
Vested employee share awards
that have lapsed, been cancelled
or forfeited − − − − (2) 2 − − −
Accrued employee entitlement for
unexercised awards − − − − 123 − 123 − 123
Distribution to non-controlling
interests − − − − − − − (14) (14)
Dividends − − − − − (5,221) (5,221) (1,499) (6,720)
Transfer to non-controlling interests − − − − (5) − (5) 5 − Additional information
Balance as at 30 June 2018 1,186 1,057 (5) − 2,290 51,064 55,592 5,078 60,670
The accompanying notes form part of these Financial Statements. Shareholder information

BHP Annual Report 2020 175