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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 period225.0c417.0c
Dividends per share: Special - paid during the period—62.0c
Ordinary dividends per share: announced with the results for the period177.0c267.0c
[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.