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