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Impairment (Tables) | 6 Months Ended
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Jun. 30, 2024
Disclosure of impairment loss and reversal of impairment loss [abstract] |
Summary of impairment charges |
Six months ended 30 June |  | Pre-tax amount 2024 US$m | Taxation 2024 US$m | Non-controlling interest 2024 US$m | Net Amount 2024 US$m | Pre-tax amount 2023 US$m
Aluminium – Tiwai Point |  | 41 |  | 37 |  | — |  | 78 |  | — |
Aluminium – Porto Trombetas (MRN) |  | (23) |  | — |  | — |  | (23) |  | — |
Aluminium – Alumina refineries |  | — |  | — |  | — |  | — |  | (1,175) |
Net impairment reversals/(charges) |  | 18 |  | 37 |  | — |  | 55 |  | (1,175) |
Allocated as: |  |  |  |  |  |
Property, plant and equipment |  | 41 |  |  |  |  | (1,175) |
Share of profit after tax of equity accounted units |  | (23) |  |  |  |  |
Net impairment reversals/(charges) |  | 18 |  |  |  |  | (1,175) |
Comprising: |  |  |  |  |  |
Impairment reversals/(charges) of consolidated balances |  |  |  |  | 41 |  | (1,175) |
Impairment charges related to EAUs (pre-tax) |  |  |  |  | (35) |  | — |
Net impairment reversals/(charges) in the financial information by business unit (page 51) |  |  |  |  | 6 |  | (1,175) |
Taxation |  |  |  |  | 49 |  | 347 |
Non-controlling interests |  |  |  |  | — |  | — |
Net impairment reversals/(charges) in the income statement |  |  |  |  | 55 |  | (828) |

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- References No definition available. + Details
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- Definition The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 130 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2023-03-23 + Details
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