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Group income statement - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Consolidated operations |  |  |
Consolidated sales revenue | $ 43,165 | $ 40,522 | $ 40,030
Net operating costs (excluding items shown separately) | (27,307) | (27,115) | (26,983)
Impairment charges | (3,487) | (132) | (796)
Net (losses)/gains on consolidation and disposal of interests in businesses | (291) | 4,622 | 2,344
Exploration and evaluation costs | (624) | (488) | (445)
Profit/(loss) relating to interests in undeveloped projects | 10 | 278 | (15)
Operating profit | 11,466 | 17,687 | 14,135
Share of profit after tax of equity accounted units | 301 | 513 | 339
Profit before finance items and taxation | 11,767 | 18,200 | 14,474
Finance items |  |  |
Net exchange gains/(losses) on net external and intragroup debt balances | 58 | 704 | (601)
Net (losses)/gains on derivatives not qualifying for hedge accounting | (68) | (57) | 33
Finance income | 300 | 249 | 141
Finance costs | (554) | (552) | (848)
Amortisation of discount | (384) | (377) | (383)
Net finance income (expense) | (648) | (33) | (1,658)
Profit before taxation | 11,119 | 18,167 | 12,816
Taxation | (4,147) | (4,242) | (3,965)
Profit after tax for the year | 6,972 | 13,925 | 8,851
Profit after tax for the year – attributable to owners of Rio Tinto (net earnings) | 8,010 | 13,638 | 8,762
Profit after tax for the year – attributable to non-controlling interests | $ (1,038) | $ 287 | $ 89
Basic earnings per share (in usd per share) | $ 491.4 | $ 793.2 | $ 490.394
Diluted earnings per share (in usd per share) | $ 487.8 | $ 787.6 | $ 486.919

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- Definition Exchange gains on US Dollar external debt and intra group. + References No definition available. + Details
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- Definition Expense due to undwinding of discount on provisions and receivables. + References No definition available. + Details
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- Definition Finance items [abstract] + References No definition available. + Details
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- Definition The amount of net operating expenses not separately disclosed on the income statement. + References No definition available. + Details
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- Definition The amount of profit (loss) from operating activities before finance items and tax expense/income of the entity. + References No definition available. + Details
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- Definition The amount of Profit/(loss) relating to interests in undeveloped projects. + References No definition available. + Details
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