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Other provisions (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure Of Commitments And Contingent Liabilities [Abstract]  
Summary of provisions including post-retirement benefits

Note
2022
US$m
2021
US$m
At 1 January
14,542 13,335 
Adjustment on currency translation
(699)(483)
Adjustments to mining properties/right of use assets:13 
– increases to existing and new provisions520 518 
Charged/(credited) to profit:
– increases to existing and new provisions
541 1,475 
– unused amounts reversed
(72)(192)
– exchange losses on provisions
17 23 
– amortisation of discount
1,517 415 
Utilised in year
(609)(541)
Transfers and other movements2 (8)
At 31 December(a)
15,759 14,542 
Balance sheet analysis:
Current
1,142 1,023 
Non-current
14,617 13,519 
Total
15,759 14,542 
(a)Close-down, restoration and environmental liabilities at 31 December 2022 have not been adjusted for closure-related receivables amounting to US$351 million (2021: US$410 million) due from the ERA trust fund and other financial assets held for the purposes of meeting closure obligations. These are included within “Receivables and other assets” on the balance sheet.

Pensions
and
post-retirement
healthcare(a)
US$m
Other
employee
entitlements(b)
US$m
Total
2022
US$m
Total
2021
US$m
At 1 January2,098 394 2,492 3,474 
Adjustment on currency translation(73)(26)(99)(34)
Charged/(credited) to profit:
– increases to existing and new provisions142 89 231 273 
– unused amounts reversed— (12)(12)(21)
Utilised in year(172)(82)(254)(231)
Re-measurement gains recognised in other comprehensive income(701)— (701)(687)
Transfers and other movements— 1 1 (282)
At 31 December1,294 364 1,658 2,492 
Balance sheet analysis:
Current62 291 353 383 
Non-current1,232 73 1,305 2,109 
Total1,294 364 1,658 2,492 
(a)The main assumptions used to determine the provision for pensions and post-retirement healthcare, and other information, including the expected level of future funding payments in respect of those arrangements, are given in note 28.
(b)The provision for other employee entitlements includes a provision for long service leave of US$271 million (2021: US$272 million), based on the relevant entitlements in certain Group operations, and includes US$32 million (2021: US$60 million) of provision for redundancy and severance payments.

2022
US$m
2021
US$m
At 1 January
1,002 856 
Adjustment to opening balance on transition to new accounting standard (refer to page 155)
17 — 
Restated opening balance
1,019 856 
Adjustment on currency translation
(43)(29)
Adjustments to mining properties/right of use assets:
– increases to existing and new provisions4 3 
Charged/(credited) to profit:
– increases to existing and new provisions
365 382 
– unused amounts reversed
(66)(37)
– amortisation of discount
2 3 
Utilised in year
(176)(128)
Transfers and other movements(a)
193 (48)
At 31 December
1,298 1,002 
Balance sheet analysis:
Current
554 700 
Non-current
744 302 
Total
1,298 1,002 
(a)Transfers and other movements includes US$211 million for additional consideration to be paid to the dissenting shareholders of the Turquoise Hill Resources transaction. It represents the difference between their initial consideration of C$34.4 per share and C$43 per share paid to all other shareholders, with the final amount and timing to be determined by dissent proceedings. As a transaction with shareholders of a subsidiary in their capacity as owners, this adjustment has been made through equity.