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2016 financial statements - Rio Tinto

2016 financial statementsContentsPagePrimary financial statementsGroup income statement110 Group statement of comprehensive income111 Group cash flow statement112 Group balance sheet113 Group statement of changes in equity114 Reconciliation with Australian Accounting Standards115 Outline of dual listed companies structure and basis offinancial statements115 Notes to the 2016 financial statementsGroup income statement and cash flow statementNote 1 Principal accounting policies116 Note 2 Operating segments128 Note 3 Operating segments additional information131 Note 4 Net operating costs (excluding items shown separately)132 Note 5 Employment costs132 Note 6 Impairment charges and reversals133 Note 7 Share of profit after tax of equity accounted units134 Note 8 Finance income and finance costs134 Note 9 Taxation135 Note 10 Earnings/(loss) per ordinary share136 Note 11 Dividends136 Group balance sheetNote 12 Goodwill137 Note 13 Intangible assets1

2016 financial statements Contents Page Primary financial statements Group income statement 110 Group statement of comprehensive income 111 Group cash flow statement

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