v3.26.1
Consolidated statement of changes in equity - USD ($)
$ in Millions
Total
Total
Share capital
Share premium account
Other reserves
Retained earnings
Non-controlling interests
Opening balance at Dec. 31, 2024 $ 57,965 $ 55,246 $ 3,267 $ 4,326 $ 5,114 $ 42,539 $ 2,719
Total comprehensive income for the period [1] 6,671 6,543     1,967 4,576 128
Currency translation arising on Rio Tinto Limited's share capital 153 153 153        
Dividends [2] (3,956) (3,762)       (3,762) (194)
Newly consolidated operations 321           321
Own shares purchased from Rio Tinto shareholders to satisfy share awards to employees [3] (69) (69)     (43) (26)  
Change in equity interest held by Rio Tinto 0 (3)       (3) 3
Treasury shares reissued and other movements 2 2   2      
Equity issued to holders of non-controlling interests [4] 787           787
Employee share awards charged to the income statement 93 93     40 53  
Closing balance at Jun. 30, 2025 61,967 58,203 3,420 4,328 7,078 43,377 3,764
Opening balance at Dec. 31, 2025 67,024 62,203 3,505 4,329 7,788 46,581 4,821
Total comprehensive income for the period [1] 7,791 7,249     535 6,714 542
Currency translation arising on Rio Tinto Limited's share capital 89 89 89        
Dividends [2] (4,397) (4,211)       (4,211) (186)
Own shares purchased from Rio Tinto shareholders to satisfy share awards to employees [3] (75) (75)     (35) (40)  
Change in equity interest held by Rio Tinto (3) 27       27 (30)
Treasury shares reissued and other movements 30 30   2 (47) 75  
Equity issued to holders of non-controlling interests [4] 1,092           1,092
Employee share awards charged to the income statement 149 149     67 82  
Transfer of cumulative fair value gains on FVOCI equity investments to retained earnings upon disposal(e) [5] 0 0     (59) 59  
Closing balance at Jun. 30, 2026 $ 71,700 $ 65,461 $ 3,594 $ 4,331 $ 8,249 $ 49,287 $ 6,239
[1] Refer to the Consolidated statement of comprehensive income for further details. Adjustments to other reserves include currency
translation attributable to owners of Rio Tinto, other than that arising on Rio Tinto Limited’s share capital.
(b)
[2] Dividends per share announced or paid during the period are summarised below:
Six months ended 30 June
2026
US cents
2025
US cents
Dividends per share: Ordinary - paid during the period
254.0
225.0
Ordinary dividends per share: announced with the results for the period
211.0
148.0
[3] Net of contributions received from employees for share awards.
[4] Refer to the consolidated cash flow statement for further details.
[5] During the period ended 30 June 2026, the Group disposed of certain investments that were designated as an equity investment
at FVOCI. On disposal, the cumulative gains recognised in the FVOCI reserve were transferred directly to retained earnings. In
accordance with IFRS 9, no gains or losses have been recognised in the Consolidated income statement in relation to these
investments.