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CASH FLOW – OTHER ITEMS (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023
Cash flow arising from changes in: |  |  |  |
Gain on non-hedge derivatives | $ 0 | $ (1) | $ 0 | $ (2)
Loss on warrant investments at FVPL | 1 | 3 | 3 | 5
Tanzania education program | 0 | 0 | 0 | 30
Tax interest and penalties | 61 | 0 | 61 | 0
Share-based compensation expense | 5 | 6 | 18 | 25
Change in estimate of rehabilitation costs at closed mines | (9) | (13) | (11) | 9
Inventory impairment charges | 8 | 1 | 22 | 10
Non-cash revenue recognized on Pueblo Viejo gold and silver streaming agreement | (9) | (7) | (16) | (17)
Change in other assets and liabilities | (40) | (13) | (59) | 20
Settlement of share-based compensation | (7) | 0 | (46) | (29)
Settlement of rehabilitation obligations | (39) | (39) | (71) | (77)
Other operating activities | (29) | (63) | (99) | (26)
Cash flow arising from changes in: |  |  |  |
Accounts receivable | 42 | (31) | 81 | (25)
Inventory | 40 | (3) | 12 | (75)
Value added taxes receivable | (52) | (53) | (151) | (94)
Other current assets | (12) | (8) | (13) | 29
Accounts payable | 91 | 71 | (50) | (48)
Other current liabilities | 3 | (9) | (8) | (11)
Change in working capital | 112 | (33) | (129) | (224)
Income taxes payable settled against VAT receivables | 12 | 28 | 29 | 56
Other duties and liabilities settled against VAT receivables | $ 8 | $ 73 | $ 8 | $ 98

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