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Group balance sheet - USD ($) $ in Millions | Jun. 30, 2021 | Dec. 31, 2020
--- | --- | ---
Non-current assets |  |  |
Goodwill |  | $ 945 | $ 946
Intangible assets |  | 2,809 | 2,755
Property, plant and equipment |  | 63,835 | 62,882
Investments in equity accounted units |  | 3,660 | 3,764
Inventories |  | 174 | 174
Deferred tax assets |  | 3,400 | 3,385
Receivables and other assets |  | 2,139 | 1,796
Tax recoverable |  | 27 | 4
Other financial assets |  | 687 | 829
Total non-current assets |  | 77,676 | 76,535
Current assets |  |  |
Inventories |  | 4,448 | 3,917
Receivables and other assets |  | 4,322 | 3,644
Tax recoverable |  | 55 | 62
Other financial assets |  | 2,913 | 2,851
Cash and cash equivalents |  | 14,027 | 10,381
Total current assets |  | 25,765 | 20,855
Total assets |  | 103,441 | 97,390
Current liabilities |  |  |
Borrowings and other financial liabilities |  | (704) | (607)
Trade and other payables |  | (7,523) | (7,421)
Tax payable |  | (2,015) | (1,850)
Provisions including post-retirement benefits |  | (1,834) | (1,729)
Total current liabilities |  | (12,076) | (11,607)
Non-current liabilities |  |  |
Borrowings and other financial liabilities |  | (13,210) | (13,408)
Trade and other payables |  | (796) | (820)
Tax payable |  | (613) | (477)
Deferred tax liabilities |  | (3,501) | (3,239)
Provisions including post-retirement benefits |  | (15,076) | (15,936)
Total non-current liabilities |  | (33,196) | (33,880)
Total liabilities |  | (45,272) | (45,487)
Net assets |  | 58,169 | 51,903
Capital and reserves |  |  |
Share premium account |  | 4,320 | 4,314
Other reserves |  | 11,509 | 11,960
Retained earnings |  | 33,240 | 26,792
Equity attributable to owners of Rio Tinto |  | 52,975 | 47,054
Attributable to non-controlling interests |  | 5,194 | 4,849
Total equity |  | 58,169 | 51,903
Rio Tinto Plc |  |  |
Capital and reserves |  |  |
Share capital | [1] | 207 | 207
Rio Tinto Limited |  |  |
Capital and reserves |  |  |
Share capital | [1] | $ 3,699 | $ 3,781
[1] | At 30 June 2021, Rio Tinto plc had 1,247.8 million ordinary shares in issue and held by the public, and Rio Tinto Limited had 371.2 million shares in issue and held by the public. There were no cross holdings of shares between Rio Tinto Limited and Rio Tinto plc in either period presented.

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