Company: RTNTF
Filing Date: 2025-02-20
Form Type: 20-F
Source: 0001628280-25-006642
Chunk: 403

Company: RIO TINTO LTD
Filing Date: 2025-02-20
Form: 20-F
Chunk 403
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   -1,429 |
| Sales to equity accounted units                                         |     |      684 |      349 |      563 |
| Cash flow statement items                                               |     |          |          |          |
| Dividends from equity accounted units                                   |     |    1,067 |      610 |      879 |
| Netfunding ofequity accounted units                                     |     |     -784 |     -144 |      -75 |
| Balance sheet items                                                     |     |          |          |          |
| Investments in equity accounted units(a)                                |     |    4,837 |    4,407 |    3,298 |
| Loans to equity accounted units(b)                                      |     |      534 |        – |        – |
| Loans related to equity accounted units(c)                              |     |        – |      100 |        — |
| Trade and other receivables: amounts due from equity accounted units(d) |     |      221 |      189 |      297 |
| Trade and other payables: amounts due to equity accounted units         |     |     -209 |     -206 |     -294 |

(a) Investments in equity accounted units include quasi-equity loans. Further information about investments in equity accounted units is set out in note 32.

(b) Relates to amounts advanced as part of acquisition of WCS Rail and Port entities (refer to note 5 for details), as well as subsequent funding of the EAUs.

(c) Relates to initial funding for Simandou infrastructure, classified as “Other investments, including loans” pending finalisation of the project shareholder agreements. This loan was repaid

during 2024.

(d) This includes prepayments of tolling charges.

Pension funds

Information relating to pension fund arrangements is set out in note 28.

Directors and key management Details of Directors’ and key management’s remuneration are set out in note 29 .

| Annual Report on Form 20-F 2024 | 223 | riotinto.com |

Financial statements | Notes to the consolidated fin ancial statements

Our equity 34 Share capital Recognition and measurement Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of new shares are shown in equity as a deduction, net of tax, from the proceeds. Where any Group company purchases the Group’s equity share capital (treasury shares), the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from