Trade and other payables

12 Months Ended

Dec. 31, 2017

Disclosure Of Trade And Other Payables [Line Items]

25 Trade and other payables

	Non-current		Current		Total		Non-current		Current		Total
		2017		2017		2017		2016		2016		2016
	US$m		US$m		US$m		US$m		US$m		US$m
Trade payables		-		3,255		3,255		-		2,787		2,787
Deferred income		246		246		492		234		197		431
Accruals		13		1,347		1,360		1		973		974
Other payables		352		964		1,316		309		1,072		1,381
Employee entitlements		-		734		734		-		720		720
Royalties and mining taxes		4		492		496		3		516		519
Amounts owed to equity accounted units		156		19		175		151		92		243
Government grants deferred		85		4		89		91		4		95
		856		7,061		7,917		789		6,361		7,150

The fair value of trade payables and financial instruments within other payables approximates their carrying value.

Rio Tinto plc [member]

Disclosure Of Trade And Other Payables [Line Items]

Trade and other payables

D Trade and other payables

Trade and other payables include US$12,265 million (31 December 2016: US$12,079 million) which is subject to interest rates based on LIBOR, is unsecured and repayable on demand.