Trade and other receivables (Tables)

12 Months Ended

Dec. 31, 2018

Trade And Other Receivables [Abstract]

	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 receivables^(a)		-		2,167		2,167		1		2,314		2,315
Other financial receivables ^(a)		240		550		790		178		462		640
Amounts due from equity accounted units		-		50		50		-		30		30
Other receivables		129		226		355		348		358		706
Prepayment of tolling charges to jointly controlled entities^(b)		228		-		228		269		-		269
Pension surpluses (note 44)		935		-		935		871		-		871
Other prepayments		53		186		239		57		279		336
Total		1,585		3,179		4,764		1,724		3,443		5,167

(a)

At 31 December 2018, trade and other financial receivables are stated net of allowances for expected credit losses of US$8 million. The 2017 closing provision for doubtful debt under IAS 39 of US$55 million was adjusted by US$7 million (pre-tax) upon adoption of IFRS 9 (refer to note 45). During the year there has been an increase to the provision for expected credit losses of US$2 million and US$42 million has been utilised.

(b)	These prepayments will be charged to Group operating costs as processing takes place.