| | Identifiable assets acquired and liabilities assumed | Final fair values at 6 March 2025 US$m | | | Property, plant and equipment (including mineral interests) | | Cash and cash equivalents | | | | Close-down, restoration and environmental provisions | | | | Other assets and liabilities | | Deferred tax liabilities (net of deferred tax assets) | | | | Non-controlling interest (NCI)(b) | | | | Net attributable assets (including Goodwill) | |
(a)Borrowings includes a US$200 million loan advanced by Rio Tinto to Arcadium Lithium in January 2025, prior to the transaction completing. (b)NCI relates to the Olaroz lithium carbonate mine in Argentina and the Nemaska Lithium development project in Canada, of which Arcadium Lithium holds interests of 66.5% and 50%, respectively. It has been valued at the pro rata share of the net identifiable assets. | | Presentation in cash flow statement | | Cash payment in consideration of equity to shareholders of Arcadium Lithium plc | | less: cash and cash equivalents balance acquired | | Acquisitions of subsidiaries, joint ventures and associates, net of cash acquired | |
| | Impact of the acquisition on net debt | | Borrowings of Arcadium Lithium | | less: convertible loan notes settled on change of control | | less: cash and cash equivalents acquired | | less: loan advanced to Arcadium prior to acquisition | | | | | | Cash payment in consideration of equity to shareholders of Arcadium Lithium plc | | Cash payment to settle convertible loan notes | | Change in net debt on acquisition | |
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