Investment Accounting Policy
Financial assets at fair value through profit or loss
Derivatives are included within financial assets at fair value through profit or loss unless they are designated as hedges. Assets in this category are classified based on their maturity.
Held to maturity
Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturity that Rio Tinto has the positive intention and ability to hold to maturity.
Available-for-sale financial assets
Available-for-sale financial assets are non-derivatives that are either designated as available-for-sale or not classified in any of the other categories. They are included in non-current assets unless Rio Tinto intends to dispose of the investment within 12 months of the statement of financial position date or the asset matures within less than 12 months.
Source: Rio Tinto PLC, Annual Report
Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities
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Rio Tinto PLC, adjustment to Profit For The Year Attributable To Owners Of Rio Tinto (Net Earnings)
Adjusted Ratios: Mark to Market Available-for-sale Securities (Summary)
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Rio Tinto PLC, adjusted ratios
| Ratio |
Description |
The company |
| Adjusted net profit margin |
An indicator of profitability, calculated as adjusted net income divided by revenue. |
Rio Tinto PLC's adjusted net profit margin improved from 2009 to 2010 but then deteriorated significantly from 2010 to 2011.
|
| Adjusted ROE |
A profitability ratio calculated as adjusted net income divided by shareholders' equity. |
Rio Tinto PLC's adjusted ROE improved from 2009 to 2010 but then deteriorated significantly from 2010 to 2011.
|
| Adjusted ROA |
A profitability ratio calculated as adjusted net income divided by total assets. |
Rio Tinto PLC's adjusted ROA improved from 2009 to 2010 but then deteriorated significantly from 2010 to 2011.
|
Adjusted Net Profit Margin
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2011 Calculations
| Ratio |
Description |
The company |
| Adjusted net profit margin |
An indicator of profitability, calculated as adjusted net income divided by revenue. |
Rio Tinto PLC's adjusted net profit margin improved from 2009 to 2010 but then deteriorated significantly from 2010 to 2011.
|
Adjusted Return On Equity (ROE)
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2011 Calculations
| Ratio |
Description |
The company |
| Adjusted ROE |
A profitability ratio calculated as adjusted net income divided by shareholders' equity. |
Rio Tinto PLC's adjusted ROE improved from 2009 to 2010 but then deteriorated significantly from 2010 to 2011.
|
Adjusted Return On Assets (ROA)
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2011 Calculations
| Ratio |
Description |
The company |
| Adjusted ROA |
A profitability ratio calculated as adjusted net income divided by total assets. |
Rio Tinto PLC's adjusted ROA improved from 2009 to 2010 but then deteriorated significantly from 2010 to 2011.
|
