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Impairment (Tables)

6 Months Ended

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)