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Impairment charges net of reversals - (Tables)
12 Months Ended
Dec. 31, 2023
Disclosure of impairment loss and reversal of impairment loss [abstract]  
Summary of impairment charges net of reversals
2023
2022
2021
Note
Pre-tax
amount
US$m
Taxation
US$m
Non-
controlling
interest
US$m
Net
amount
US$m
Pre-tax
amount
US$m
Pre-tax
amount
US$m
Aluminium - Alumina refineries
(1,175)
347
—
(828)
—
—
Aluminium – Pacific Aluminium
—
—
—
—
(202)
—
Aluminium - Kitimat
—
—
—
—
—
(269)
Other operations - Simandou
239
152
(215)
176
—
—
Other operations - Roughrider
—
—
—
—
150
—
Total impairment charges net of reversals
(936)
499
(215)
(652)
(52)
(269)
Allocated as:
Intangible assets
12
231
150
—
Property, plant and equipment
13
(1,167)
—
(269)
Investment in equity accounted units (EAUs)
—
(202)
—
Total impairment charges net of reversals
(936)
(52)
(269)
Comprising:
Net impairment (charges)/reversals of consolidated balances
(936)
150
(269)
Impairment (charges) related to EAUs (pre-tax)
—
(202)
—
Total impairment charges net of reversals
(936)
(52)
(269)
Taxation (including related to EAUs)
499
—
72
Non-controlling interests
(215)
—
—
Total impairment charges net of reversals in the income
statement
(652)
(52)
(197)