Summary income statement

Years ended 31 December

2006
US$m
2005
US$m
Gross sales revenue (including share of equity accounted units) (a) 25,440 20,742
Consolidated sales revenue 22,465 19,033
Operating costs (excluding impairment reversals less charges) (13,892) (12,436)
Impairment reversals less charges 396 3
Profit on disposal of interests in businesses 5 322
Operating profit 8,974 6,922
Share of profit after tax of equity accounted units 1,378 776
Profit before finance items and taxation 10,352 7,698
 
Finance items
Exchange gains/(losses) on external debt and intragroup balances 46 (128)
Gains/(losses) on currency and interest rate derivatives not qualifying for hedge accounting 35 (51)
Interest receivable 106 82
Interest payable and similar charges (160) (173)
Amortisation of discount related to provisions (139) (116)
  (112) (386)
Profit before taxation 10,240 7,312
Taxation (2,373) (1,814)
Profit for the year 7,867 5,498
- attributable to outside equity shareholders 429 283
- attributable to equity shareholders of Rio Tinto (Net earnings) 7,438 5,215
Basic earnings per ordinary share 557.8c 382.3c
Diluted earnings per ordinary share 555.6c 381.1c
For the purposes of calculating basic earnings per share, the weighted average number of Rio Tinto plc and Rio Tinto Limited shares outstanding during the year was 1333.4 million, being the average number of Rio Tinto plc shares outstanding (1,047.7 million) plus the average number of Rio Tinto Limited shares outstanding not held by Rio Tinto plc (285.7 million).
     
Dividends paid during the year (US$m) 2,573 1,141
Dividends per share: paid during the year
- ordinary dividends 81.5c 83.5c
- special dividend 110.0c -
Dividends per share: proposed in the announcement of the results for the year
- ordinary dividend 64.0c 41.5c
- special dividend - 110.0c

(a) Gross sales revenue includes the sales revenue of equity accounted units of US$2,975 million (2005: US$1,709 million) in addition to Consolidated sales revenue, which relates only to subsidiary companies.