2007 Financial statements

Note 14 - Investments in equity accounted units

Summary balance sheet (Rio Tinto share)	2007 US$m	2006 US$m
Rio Tinto's share of assets
Non current assets (c)	9,462	3,654
Current assets	1,643	1,029
	11,105	4,683
Rio Tinto's share of liabilities
Current liabilities	(1,154)	(763)
Non current liabilities	(2,913)	(1,685)
	(4,067)	(2,448)
Rio Tinto's share of net assets	7,038	2,235


Notes	Expand
Further details of investments in jointly controlled entities and associates are set out in notes 38 and 39. At 31 December 2007, the quoted value of the Group's share in associates having shares listed on recognised stock exchanges was US$410 million (2006: US$368 million). Investments in equity accounted units at 31 December 2007 include goodwill of US$2,822 million (2006: US$39 million), which primarily relates to Alcan Inc. and is based on a provisional allocation of the cost of the acquisition on 23 October 2007.