2007 Financial statements

Notes to the 2007 Full financial statements

• Note 1 - Principal accounting policies

Group income statement

• Note 2 - Reconciliation of net earnings to underlying earnings
• Note 3 - Net operating costs
• Note 4 - Employment costs
• Note 5 - Impairment (charges)/reversals
• Note 6 - Share of profit after tax of equity accounted units
• Note 7 - Interest receivable and payable
• Note 8 - Tax on profit
• Note 9 - Earnings per ordinary share
• Note 10 - Dividends

Group balance sheet

• Note 11 - Goodwill
• Note 12 - Intangible assets
• Note 13 - Property, plant and equipment
• Note 14 - Investments in equity accounted units
• Note 15 - Net debt of equity accounted units
• Note 16 - Inventories
• Note 17 - Trade and other receivables
• Note 18 - Deferred taxation
• Note 19 - Assets held for sale
• Note 20 - Other financial assets
• Note 21 - Cash and cash equivalents
• Note 22 - Borrowings
• Note 23 - Capitalised finance leases
• Note 24 - Consolidated net debt
• Note 25 - Trade and other payables
• Note 26 - Other financial liabilities
• Note 27 - Provisions (not including taxation)

Capital and reserves

• Note 28 - Share capital - Rio Tinto plc
• Note 29 - Share capital - Rio Tinto Limited
• Note 30 - Changes in equity, share premium and reserves

Additional disclosures

• Note 31 - Primary segmental analysis (by product group)
• Note 32 - Secondary segmental analysis (geographical)
• Note 33 - Financial risk management
• Note 34 - Financial instruments
• Note 35 - Contingent liabilities and commitments
• Note 36 - Average number of employees
• Note 37 - Principal subsidiaries
• Note 38 - Principal jointly controlled entities
• Note 39 - Principal associates
• Note 40 - Principal jointly controlled assets and other proportionally consolidated units
• Note 41 - Purchases and sales of subsidiaries, joint ventures, associates and other interests in businesses
• Note 42 - Sales agreements after the balance sheet date
• Note 43 - Directors' and key management remuneration
• Note 44 - Auditors' remuneration
• Note 45 - Related party transactions
• Note 46 - Exchange rates in US$
• Note 47 - Bougainville Copper Limited ('BCL')
• Note 48 - Share based payments
• Note 49 - Post retirement benefits
• Note 50 - Rio Tinto Limited balance sheet
• Note 51 - Rio Tinto Limited balance sheet disclosures
• Note 52 - Rio Tinto Limited income statement
• Note 53 - Rio Tinto Limited cash flow statement