XML 328 R125.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Taxation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract] |  |  |
Profit before taxation | $ 18,167 | $ 12,816 | $ 6,343
Deduct: share of profit after tax of equity accounted units | (513) | (339) | (321)
Parent companies' and subsidiaries' profit before tax | 17,654 | 12,477 | 6,022
Prima facie tax payable at UK rate of 19% (2017: 19%; 2016: 20%) | 3,354 | 2,371 | 1,204
Higher rate of taxation on Australian underlying earnings | 1,106 | 1,069 | 604
Impact of items excluded in arriving at underlying earnings |  |  |
– Impairment charges |  | 10 | (16)
– Net gains and losses on consolidation and disposal of interests in businesses | (251) | (123) | 30
– Exchange and gains/(losses) on derivatives | 32 | (48) | (33)
– Losses from increases to closure estimates (non-operating and fully impaired sites) | 30 |  | (40)
– Gain relating to surplus land at Kitimat | (81) |  |
– Changes in corporate tax rates in the US and France |  | 439 |
– Onerous port and rail contracts |  |  | (46)
– Tax provision |  |  | 380
– Tax charge relating to expected divestments |  | 202 |
– Other exclusions |  | 14 | (48)
Impact of changes in tax rates and laws | 47 | 21 | (9)
Other tax rates applicable outside the UK and Australia on underlying earnings | (47) | (92) | (283)
Resource depletion and other depreciation allowances | (46) | (33) | (15)
Recognition of previously unrecognised deferred tax assets |  | (40) | (154)
Write-down of previously recognised deferred tax assets | 13 | 160 |
Other items | 85 | 15 | (7)
Total taxation charge | $ 4,242 | $ 3,965 | $ 1,567

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. [Refer: Continuing operations [member]; Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23_h&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2017-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2017-03-01&anchor=para_35_b_viii&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_79&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_82_d&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2017-03-09 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B13_g&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23_g&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_e&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 82 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_82_c&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph 39M -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_39M_b&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_TaxEffectFromChangeInTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income tax reconciliation impact of items excluded in arriving at underlying earnings. + References No definition available. + Details
Name: | rio_ImpactOfItemsExcludedInArrivingAtUnderlyingEarningsAbstract
Namespace Prefix: | rio_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Profit (loss) before tax parents and subsidiaries. + References No definition available. + Details
Name: | rio_ProfitLossBeforeTaxParentsAndSubsidiaries
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Tax charge relating to expected divestments tax. + References No definition available. + Details
Name: | rio_TaxChargeRelatingToExpectedDivestmentsTax
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Tax differential arising on sale of land at kitimat. + References No definition available. + Details
Name: | rio_TaxDifferentialArisingOnSaleOfLandAtKitimat
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate in Australia. Same definition as above by at Australian tax rate. + References No definition available. + Details
Name: | rio_TaxEffectFromHigherRateOfTaxationOnUnderlyingEarnings
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect gains and losses on consolidation and disposal of businesses. + References No definition available. + Details
Name: | rio_TaxEffectGainsAndLossesOnConsolidationAndDisposalOfBusinesses
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of changes in corporate tax rates in the US and France. + References No definition available. + Details
Name: | rio_TaxEffectOfChangesInCorporateTaxRatesInTheUSAndFrance
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment charges net of reversals. + References No definition available. + Details
Name: | rio_TaxEffectOfImpairmentChargesNetOfReversals
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The tax impact of onerous contracts. + References No definition available. + Details
Name: | rio_TaxEffectOfOnerousContracts
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect of Other Exclusions + References No definition available. + Details
Name: | rio_TaxEffectOfOtherExclusions
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect of Other Tax Rates Applicable UK and Australia on Underlying Earnings + References No definition available. + Details
Name: | rio_TaxEffectOfOtherTaxRatesApplicableUkAndAustraliaOnUnderlyingEarnings
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of recognition of previously unrecognized deferred tax assets + References No definition available. + Details
Name: | rio_TaxEffectOfRecognitionOfPreviouslyUnrecognizedDeferredTaxAssets
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of resource depletion and other depreciation allowances + References No definition available. + Details
Name: | rio_TaxEffectOfResourceDepletionAndOtherDepreciationAllowances
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect of Tax Provision + References No definition available. + Details
Name: | rio_TaxEffectOfTaxProvision
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of write-down of previously recognised deferred tax assets. + References No definition available. + Details
Name: | rio_TaxEffectOfWriteDownOfPreviouslyRecognisedDeferredTaxAssets
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect on exchange and gains (losses) on derivatives. + References No definition available. + Details
Name: | rio_TaxEffectOnExchangeAndGainsLossesOnDerivatives
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effects gains losses on closure estimate of non-operating and fully impaired sites. + References No definition available. + Details
Name: | rio_TaxEffectsGainsLossesOnClosureEstimateOfNonOperatingAndFullyImpairedSites
Namespace Prefix: | rio_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration