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Group income statement - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Consolidated operations |  |  |
Consolidated sales revenue | $ 40,030 | $ 33,781 | $ 34,829
Net operating costs (excluding items shown separately) | (26,983) | (26,799) | (27,919)
Impairment charges | (796) | (249) | (2,791)
Net gains on disposal of interests in businesses | 2,344 | 515 | 64
Exploration and evaluation costs | (445) | (497) | (576)
(Loss)/profit relating to interests in undeveloped projects | (15) | 44 | 8
Operating profit | 14,135 | 6,795 | 3,615
Share of profit after tax of equity accounted units | 339 | 321 | 361
Profit before finance items and taxation | 14,474 | 7,116 | 3,976
Finance items |  |  |
Net exchange (losses)/gains on external debt and intragroup balances | (601) | 611 | (3,538)
Net gains/(losses) on derivatives not qualifying for hedge accounting | 33 | (24) | (88)
Finance income | 141 | 89 | 52
Finance costs | (848) | (1,111) | (750)
Amortisation of discount | (383) | (338) | (378)
Net finance income (expense) | (1,658) | (773) | (4,702)
Profit/(loss) before taxation | 12,816 | 6,343 | (726)
Taxation | (3,965) | (1,567) | (993)
Profit/(loss) after tax for the year | 8,851 | 4,776 | (1,719)
– attributable to owners of Rio Tinto (net earnings/(loss)) | 8,762 | 4,617 | (866)
– attributable to non-controlling interests (net earnings/(loss)) | $ 89 | $ 159 | $ (853)
Basic earnings/(loss) per share | $ 490.4 | $ 256.9 | $ (47.5)
Diluted earnings/(loss) per share | $ 486.9 | $ 255.3 | $ (47.5)

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