| Assets | — | — |
| Current assets | — | — |
| Cash and cash equivalents | 842a | 1,258a |
| Trade and other receivables | 634a | 778a |
| Other financial assets | 1a | 1a |
| Inventories | 985a | 1,102a |
| Current tax assets | 69a | 54a |
| Other assets | 43a | 46a |
| Assets held for sale | 1,825a | |
| Total current assets | 4,399a | 3,239a |
| Non-current assets | — | — |
| Trade and other receivables | 2,083a | 1,923a |
| Other financial assets | 89a | 118a |
| Inventories | 63a | 82a |
| Property, plant and equipment | 6,503a | 8,050a |
| Intangible assets | 221a | 242a |
| Equity accounted investments | 396a | 499a |
| Deferred tax assets | 481a | 390a |
| Other assets | 10a | 21a |
| Total non-current assets | 9,846a | 11,325a |
| Total assets | 14,245a | 14,564a |
| Liabilities | — | — |
| Current liabilities | — | — |
| Trade and other payables | 805a | 985a |
| Interest bearing liabilities | 223a | 365a |
| Current tax payables | 15a | 10a |
| Provisions | 179a | 194a |
| Deferred income | 49a | 6a |
| Liabilities directly associated with assets held for sale | 573a | |
| Total current liabilities | 1,844a | 1,560a |
| Non-current liabilities | — | — |
| Trade and other payables | 1a | 19a |
| Interest bearing liabilities | 1,343a | 1,376a |
| Other financial liabilities | 17a | 37a |
| Deferred tax liabilities | 165a | 210a |
| Provisions | 1,904a | 1,986a |
| Deferred income | | 1a |
| Total non-current liabilities | 3,430a | 3,629a |
| Total liabilities | 5,274a | 5,189a |
| Net assets | 8,971a | 9,375a |
| Equity | — | — |
| Share capital | 13,216a | 13,251a |
| Treasury shares | -43a | -51a |
| Reserves | -3,575a | -3,553a |
| Accumulated losses | -638a | -271a |
| Total equity attributable to equity holders of South32 Limited | 8,960a | 9,376a |
| Non-controlling interests | 11a | -1a |
| Total equity | 8,971a | 9,375a |