Trade and other payables

12 Months Ended

Dec. 31, 2018

25 Trade and other payables

	Non-current		Current		Total		Non-current		Current		Total
		2018		2018		2018		2017		2017		2017
	US$m		US$m		US$m		US$m		US$m		US$m
Trade payables		-		3,180		3,180		-		3,255		3,255
Other financial payables		256		653		909		265		867		1,132
Other payables		165		114		279		87		97		184
Deferred income ^(a)		176		234		410		246		246		492
Accruals		11		1,229		1,240		13		1,347		1,360
Employee entitlements		-		630		630		-		734		734
Royalties and mining taxes		1		487		488		4		492		496
Amounts owed to equity accounted units		156		67		223		156		19		175
Government grants deferred		76		6		82		85		4		89
Total		841		6,600		7,441		856		7,061		7,917

(a)	Deferred income includes contract liabilities of US$198 million.

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