In 2023, we resolved a previously self-disclosed investigation by the SEC
into certain contractual payments totalling US$10.5 million made to a
consultant who had provided advisory services in 2011, relating to the
Simandou project in the Republic of Guinea. In August 2023, the UK
Serious Fraud Office closed its case and announced that the Australian
Federal Police maintains a live investigation into the matter. Rio Tinto
continues to co-operate fully with relevant authorities.
At 30 June 2026, the outcome of this investigation remains uncertain, but
it could ultimately expose the Group to material financial cost. No
provision has been recognised for the investigation. We believe this case
is unwarranted and will defend the allegation vigorously.