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v3.23.2

Group balance sheet - USD ($) $ in Millions | Jun. 30, 2023 | Dec. 31, 2022 | [1]
--- | --- | --- | ---
Non-current assets |  |  |
Goodwill |  | $ 776 | $ 826
Intangible assets |  | 3,697 | 3,645
Property, plant and equipment |  | 63,101 | 64,734
Investments in equity accounted units |  | 3,574 | 3,298
Inventories |  | 214 | 203
Deferred tax assets |  | 3,085 | 2,796
Receivables and other assets |  | 1,927 | 1,893
Other financial assets |  | 404 | 406
Total non-current assets |  | 76,778 | 77,801
Current assets |  |  |
Inventories |  | 6,423 | 6,213
Receivables and other assets |  | 3,544 | 3,478
Tax recoverable |  | 305 | 347
Other financial assets |  | 1,327 | 2,160
Cash and cash equivalents |  | 9,179 | 6,775
Total current assets |  | 20,778 | 18,973
Total assets |  | 97,556 | 96,774
Current liabilities |  |  |
Borrowings |  | (176) | (923)
Leases |  | (298) | (292)
Other financial liabilities |  | (13) | (69)
Trade and other payables |  | (7,630) | (8,047)
Tax payable |  | (204) | (223)
Close-down and restoration provisions |  | (1,249) | (1,142)
Provisions for post-retirement benefits and other employment costs |  | (352) | (353)
Other provisions |  | (524) | (554)
Total current liabilities |  | (10,446) | (11,603)
Non-current liabilities |  |  |
Borrowings |  | (12,673) | (10,148)
Leases |  | (931) | (908)
Other financial liabilities |  | (782) | (904)
Trade and other payables |  | (587) | (604)
Tax payable |  | (35) | (36)
Deferred tax liabilities |  | (3,078) | (3,164)
Close-down and restoration provisions |  | (13,597) | (14,617)
Provisions for post-retirement benefits and other employment costs |  | (1,346) | (1,305)
Other provisions |  | (724) | (744)
Total non-current liabilities |  | (33,753) | (32,430)
Total liabilities |  | (44,199) | (44,033)
Net assets |  | 53,357 | 52,741
Capital and reserves |  |  |
Share premium account |  | 4,324 | 4,322
Other reserves |  | 7,400 | 7,755
Retained earnings |  | 36,430 | 35,020
Equity attributable to owners of Rio Tinto |  | 51,625 | 50,634
Attributable to non-controlling interests |  | 1,732 | 2,107
Total equity |  | 53,357 | 52,741
Rio Tinto Plc |  |  |
Capital and reserves |  |  |
Share capital | [2] | 207 | 207
Rio Tinto Limited |  |  |
Capital and reserves |  |  |
Share capital | [2] | $ 3,264 | $ 3,330
[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] | At 30 June 2023, Rio Tinto plc had 1,255.9 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 periods presented.

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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2023-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_e&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_d&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2023-01-01 -Section D Examples: disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2023-en-r&doctype=Illustrative%20Examples&dita_xref=IAS37_IE_D_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 37 -IssueDate 2023-01-01 -Paragraph 87 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2023-en-r&anchor=para_87&doctype=Standard -URIDate 2023-03-23 + Details
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