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Trade and other payables
12 Months Ended
Dec. 31, 2021
Trade and other payables [abstract]  
Trade and other payables
24 Trade and other payables

Non-current
2021
US$m
Current
2021
US$m
Total
2021
US$m
Non-current
2020
US$m
Current
2020
US$m
Total
2020
US$m
Trade payables
 3,410 3,410 3,124 3,125 
Other financial payables
254 909 1,163 298 862 1,160 
Other payables
82 110 192 97 115 212 
Deferred income(a)
141 399 540 133 344 477 
Accruals
42 1,488 1,530 27 1,294 1,321 
Employee entitlements
 798 798 — 762 762 
Royalties and mining taxes
2 574 576 863 866 
Amounts owed to equity accounted units
213 40 253 190 51 241 
Government grants deferred
64 5 69 71 77 
Total
798 7,733 8,531 820 7,421 8,241 
(a)Deferred income includes contract liabilities of US$383 million (2020: US$338 million).
The fair value of trade payables and financial instruments within other payables approximates their carrying value.