Management & Governance

Auditable information

Under Part 3 of Schedule 7A to the UK Companies Act 1985, the information included in respect of the non executive directors and the directors' short term employee benefits (excluding employment costs), defined contribution pension costs and termination benefits in Table 1 - Executives' and non executive directors' remuneration, Table 4 - Executives' awards under long term incentive plans and Table 5 - Executives' options to acquire Rio Tinto plc and Rio Tinto Limited shares are auditable.

The Australian Securities Investment Commission issued an order dated 27 January 2006 (and amended on 22 December 2006) under which the information included in the Remuneration report to comply with paragraph 25 of Australian Accounting Standard AASB 124 "Related Party Disclosures" (relating to "key management personnel" compensation) is also auditable. This information comprises in Table 1 - Executives' and non executive directors' remuneration, Table 3 - Executives' beneficial interests in Rio Tinto shares, Table 4 - Executives' awards under long term incentive plans and Table 5 - Executives' options to acquire Rio Tinto plc and Rio Tinto Limited shares and the disclosures provided under the headings Executive remuneration, Remuneration components, Remuneration paid in 2007 and Chairman and non executive director remuneration.