Description of accounting policy for materiality Description of accounting policy for ore reserves and mineral resources Description of accounting policy for for impact of climate change on the group Description of accounting policy of reconciliation with Australian Accounting Standards Impairment reversals/(charges net of reversals) Loss on disposal of interest in subsidiary Impairment of investments in equity accounted units Profit before finance items and taxation Currency translation on subsidiary disposed of, transferred to the income statement Net change in costs of hedging Cash flows from consolidated operations Cash flows before financing activities Adjustments for impairment charges of investments in equity accounted units after tax Adjustments for impairment charges net of reversals Adjustments for provisions (including exchange differences on provisions) Adjustments for pension settlement Utilisation of provisions for other provisions (including onerous contracts and legal disputes), classified as operating activities Utilisation of provisions for close down and restoration, classified as operating activities Utilisation of provisions for post-retirement benefits and other employment costs, classified as operating activities Net purchase from sales and purchases of investments within separately managed portfolio Net proceeds from sales and purchases of investments within separately managed portfolio Cash received from sale of Cortez Royalty, classified as investing activities Recognition of realised gains on currency forwards not designated as hedges Fixed rate SEC registered debt securities Adjustment for unrealised gain recognised prior to sale of Cortez royalty Bond buy back Transaction fess acquired from turquoise hill resources Turquoise hill resources paid Mongolian tax authority payment in relation to disputed tax matters Sale of Cortez royalty Realised losses of currency towards not designated Amounts relating to a gain on recognition of a new wharf at kitimat Share Capital – Rio Tinto plc Share Capital – Rio Tinto Limited Adjustment for transition to new accounting pronouncements Revision to equity Currency translation arising on Rio Tinto Limited's share capital Own shares purchased from Rio Tinto shareholders to satisfy share awards to employees Change in equity interest held by Rio Tinto Transfers and other movements Share buy-back Disclosure of acquisitions and disposals Disclosure of close-down, restoration and environmental obligations