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v3.19.3.a.u2

Trade and other receivables | 12 Months Ended
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Dec. 31, 2019
Trade and other receivables [abstract] |
Trade and other receivables | 18 Trade and other receivables
| Non-current 2019 US$m |  | Current 2019 US$m |  | Total 2019 US$m |  | Non-current 2018 US$m |  | Current 2018 US$m |  | Total 2018 US$m |
Trade receivables(a) | 1 |  | 2,097 |  | 2,098 |  | — |  | 2,167 |  | 2,167 |
Other financial receivables(a) | 286 |  | 453 |  | 739 |  | 240 |  | 550 |  | 790 |
Receivables relating to net investment in finance leases(a) | 52 |  | 11 |  | 63 |  | — |  | — |  | — |
Amounts due from equity accounted units(a) | — |  | 38 |  | 38 |  | — |  | 50 |  | 50 |
Other receivables | 123 |  | 209 |  | 332 |  | 129 |  | 226 |  | 355 |
Prepayment of tolling charges to jointly controlled entities(b) | 221 |  | — |  | 221 |  | 228 |  | — |  | 228 |
Pension surpluses (note 44) | 984 |  | — |  | 984 |  | 935 |  | — |  | 935 |
Other prepayments | 49 |  | 219 |  | 268 |  | 53 |  | 186 |  | 239 |
Total | 1,716 |  | 3,027 |  | 4,743 |  | 1,585 |  | 3,179 |  | 4,764 |
(a) | At 31 December 2019, trade and other financial receivables, receivables relating to net investment in finance leases and amounts due from equity accounted units are stated net of allowances for expected credit losses of US$54 million (2018: US$15 million).
(b) | These prepayments will be charged to Group operating costs as processing takes place.
There is no material element of trade and other receivables that is interest-bearing or financing in nature. The fair value of current trade and other receivables and the majority of amounts classified as non-current trade and other receivables approximates to their carrying value.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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- References No definition available. + Details
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