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Group statement of changes in equity - USD ($) $ in Millions | Total | Total | Share capital | Share premium account | Other reserves | Retained earnings | Non-controlling interests
--- | --- | --- | --- | --- | --- | --- | ---
Opening balance (Opening balance as previously reported) at Dec. 31, 2021 |  | $ 56,573 |  | $ 51,415 | $ 3,777 | $ 4,320 | $ 9,998 | $ 33,320 | $ 5,158
Opening balance (Change in accounting policy (note 2)) at Dec. 31, 2021 |  | 523 |  | 515 |  |  | (22) | 537 | 8
Opening balance at Dec. 31, 2021 |  | 57,096 |  | 51,930 | 3,777 | 4,320 | 9,976 | 33,857 | 5,166
Total comprehensive income for the year |  | 8,510 | [1] | 8,078 |  |  | (1,477) | 9,555 | 432
Currency translation arising on Rio Tinto Limited's share capital |  | (185) |  | (185) | (185) |  |  |  |
Dividends | [2] | (7,850) |  | (7,584) |  |  |  | (7,584) | (266)
Own shares purchased from Rio Tinto shareholders to satisfy share awards to employees | [3] | (6) |  | (6) |  |  | (3) | (3) |
Change in equity interest held by Rio Tinto |  |  |  | (484) |  |  |  | (484) | 484
Treasury shares reissued and other movements |  | 2 |  | 2 |  | 2 |  |  |
Equity issued to holders of non-controlling interests |  | 22 |  | (711) |  |  |  | (711) | 733
Employee share awards charged to the income statement |  | 47 |  | 47 |  |  | 24 | 23 |
Closing balance at Jun. 30, 2022 |  | 57,636 |  | 51,087 | 3,592 | 4,322 | 8,520 | 34,653 | 6,549
Opening balance (Opening balance as previously reported) at Dec. 31, 2022 |  | 52,274 |  | 50,175 | 3,537 | 4,322 | 7,805 | 34,511 | 2,099
Opening balance (Change in accounting policy (note 2)) at Dec. 31, 2022 |  | 467 |  | 459 |  |  | (50) | 509 | 8
Opening balance at Dec. 31, 2022 |  | 52,741 | [4] | 50,634 | 3,537 | 4,322 | 7,755 | 35,020 | 2,107
Total comprehensive income for the year |  | 4,524 |  | 4,698 |  |  | (379) | 5,077 | (174)
Currency translation arising on Rio Tinto Limited's share capital |  | (66) |  | (66) | (66) |  |  |  |
Dividends | [2] | (3,953) |  | (3,691) |  |  |  | (3,691) | (262)
Own shares purchased from Rio Tinto shareholders to satisfy share awards to employees | [3] | (6) |  | (6) |  |  | (3) | (3) |
Treasury shares reissued and other movements |  | 2 |  | 2 |  | 2 |  |  |
Equity issued to holders of non-controlling interests |  | 61 |  |  |  |  |  |  | 61
Employee share awards charged to the income statement |  | 54 |  | 54 |  |  | 27 | 27 |
Closing balance at Jun. 30, 2023 |  | $ 53,357 |  | $ 51,625 | $ 3,471 | $ 4,324 | $ 7,400 | $ 36,430 | $ 1,732
[1] | Comparative information has been restated to reflect the adoption of narrow scope amendments to IAS12 'Income Taxes', refer to note 2 for details.
[2] | Dividends per share announced or paid during the period are summarised below:
Six months ended 30 June | 2023 US$m | 2022 US$m
Dividends per share: Ordinary - paid during the period | 225.0c | 417.0c
Dividends per share: Special - paid during the period | — | 62.0c
Ordinary dividends per share: announced with the results for the period | 177.0c | 267.0c
[3] | Net of contributions received from employees for share awards.
[4] | Comparative information has been restated to reflect the adoption of narrow scope amendments to IAS12 'Income Taxes', refer to note 2 for details.

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