Page 254 - Annual Report 2020

6. Other information • the directors’ statement set out in section 4.3 in the Annual Report
The other information comprises the information included in the about whether they considered it appropriate to adopt the going
Annual Report set out in Sections 1, 2, 3, 4, 6 and 7 being the Strategic concern basis of accounting in preparing them, and their
Report, Governance at BHP, Remuneration Report, the Directors’ identification of any material uncertainties to the entity’s ability
Report, Additional Information and Shareholder Information, other to continue to do so over a period of at least twelve months from
than the financial statements and our auditors’ report thereon. the date of approval of the financial statements;
The directors are responsible for the other information. • whether the directors’ statement in relation to going concern
Our opinions on the financial statements do not cover the required under the Listing Rules in accordance with Listing Rule
9.8.6R(3) is materially inconsistent with our knowledge obtained
other information and, except to the extent otherwise explicitly in the audit; or
stated in this report, we do not express any form of assurance
conclusion thereon. • the directors’ explanation set out in section 1.5.4 in the Annual
Report as to how they have assessed the prospects of the entity,
In connection with our audits of the financial statements, our over what period they have done so and why they consider that
responsibility is to read the other information and, in doing so, period to be appropriate, and their statement as to whether they
consider whether the other information is materially inconsistent have a reasonable expectation that the entity will be able to
with the financial statements or our knowledge obtained in the audit continue in operation and meet its liabilities as they fall due over
or otherwise appears to be materially misstated. If we identify such the period of their assessment, including any related disclosures
material inconsistencies or apparent material misstatements, we drawing attention to any necessary qualifications or assumptions.
are required to determine whether there is a material misstatement
in the financial statements or a material misstatement of the other 8.2 Corporate governance disclosures
information. If, based on the work we have performed, we conclude In the context of EY UK’s responsibilities with regards to the other
that there is a material misstatement of the other information, information described in section 6, EY UK have nothing to report
we are required to report that fact. in regard to our responsibility to specifically address the following
We have nothing to report in this regard. items in the other information and to report as uncorrected material
misstatements of the other information where we conclude that
7. Opinions on the Remuneration Report those items meet the following conditions:
7.1 EY Australia’s opinion on the Remuneration Report • Fair, balanced and understandable set out in section 2.10 –
EY Australia have audited the Remuneration Report included in the statement given by the directors that they consider the Annual
Report and financial statements taken as a whole is fair, balanced
Section 3 of the Annual Report for the year ended 30 June 2020. and understandable and provides the information necessary for
The directors of the Company are responsible for the preparation members to assess the Group’s performance, business model and
and presentation of the Remuneration Report in accordance with strategy, is materially inconsistent with our knowledge obtained
section 300A of the Australian Corporations Act 2001. EY Australia’s in the audit; or
responsibility is to express an opinion on the Remuneration Report,
based on our audit conducted in accordance with Australian • Risk and Audit Committee reporting set out in section 2.10 –
Auditing Standards. the section describing the work of the audit committee does
not appropriately address matters communicated by us to the
In EY Australia’s opinion, the Remuneration Report of BHP Group Risk and Audit Committee; or
Limited for the year ended 30 June 2020, complies with section • Directors’ statement of compliance with the UK Corporate
300A of the Australian Corporations Act 2001. Governance Code set out in section 2.17 – the parts of the
7.2 EY UK’s opinion on the part of the Remuneration Report directors’ statement required under the Listing Rules relating
to be audited to the company’s compliance with the UK Corporate Governance
In EY UK’s opinion, the part of the Remuneration Report prescribed Code containing provisions specified for review by the auditor
by the UK Companies Act 2006 to be audited, set out in section 3 in accordance with Listing Rule 9.8.10R(2) do not properly disclose
of the Annual Report, has been properly prepared in accordance a departure from a relevant provision of the UK Corporate
with the UK Companies Act 2006. This covers the following: Governance Code.
• the single total figure for remuneration of each director, 8.3 EY UK’s opinion on other matters prescribed by the UK
as set out in sections 3.3.1 and 3.3.14 Companies Act 2006
• details of the taxable benefits, as set out in sections In our opinion, based on the work undertaken in the course
3.3.1 and 3.3.14 of the audit:
• Cash and Deferred Plan and Long-Term Incentive Plan • the information given in the strategic report and the directors’
performance targets and outcomes for 2020, as set out report for the financial year for which the financial statements
in sections 3.3.2 and 3.3.3 respectively are prepared is consistent with the financial statements; and
• details of the total pension entitlements, as set out in sections • the strategic report and the directors’ report have been prepared
3.3.1 and 3.3.14 in accordance with applicable legal requirements.
• details of scheme interests awarded during the financial year, 9. Other matters which EY UK is required to report
as set out in section 3.3.4 by exception
• details of payments to past directors and for loss of office In this section 9 ‘we’ and ‘our’ refer to EY UK only.
as set out in section 3.3.24
• statement of directors’ shareholding and share interests, In the light of the knowledge and understanding of the Group and the
as set out in section 3.3.21 and the table included in Parent Company and its environment obtained in the course of the
section 3.3.19. audit, EY UK have not identified material misstatements in the
8. EY UK’s reporting on specific sections of the other strategic report or the directors’ report.
information EY UK have nothing to report in respect of the following matters in
In this section 8 ‘we’ and ‘our’ refer to EY UK only. relation to which the UK Companies Act 2006 requires us to report
to you if, in our opinion:
8.1 Conclusion related to principal risks, going concern and • adequate accounting records have not been kept by the Parent
viability statement Company, or returns adequate for our audit have not been received
EY UK have nothing to report in respect of the following information from branches not visited by us; or
in the Annual Report, in relation to which the ISAs (UK) require us • the Parent Company financial statements and the part of the
to report to you whether we have anything material to add or draw Remuneration Report to be audited are not in agreement with
attention to: the accounting records and returns; or
• the disclosures in the Annual Report set out in section 1.5.4 that • certain disclosures of directors’ remuneration specified by law
describe the principal risks and explain how they are being are not made; or
managed or mitigated; • we have not received all the information and explanations
• the directors’ confirmation set out in section 1.5.4 in the Annual we require for our audit.
Report that they have carried out a robust assessment of the
principal risks facing the entity, including those that would threaten
its business model, future performance, solvency or liquidity;

252 BHP Annual Report 2020