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Income Taxes - Summary of Reconciliation of Effective Tax Rate with Aggregated Weighted Nominal Tax Rate (Detail) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure Of Income Taxes [line items] |  |  |  |  |
Profit/(loss) before tax | $ 9,124 | $ 9,524 |  | $ 8,463 |
Deduct share of results of associates | 295 | 299 | [1] | 248 | [1]
Deduct exceptional share of results of associates | (35) | (1,143) |  |  |
Profit before tax and before share of results of associates | 8,864 | 10,369 |  | 8,215 |
Adjustments to the tax basis |  |  |  |  |
Government incentives | (756) | (713) |  | (543) |
Non-deductible/(non-taxable) mark-to-market on derivatives | 325 | (606) |  | 48 |
Other expenses not deductible for tax purposes | 1,632 | 1,590 |  | 1,979 |
Other non-taxable income | (647) | (576) |  | (476) |
Adjusted tax basis | $ 9,417 | $ 10,065 |  | $ 9,223 |
Aggregate weighted nominal tax rate | 27.40% | 26.70% |  | 26.70% |
Tax at aggregated nominal tax rate | $ (2,583) | $ (2,691) |  | $ (2,463) |
Adjustments on tax expense |  |  |  |  |
Recognition/(de-recognition) of deferred tax assets on tax losses (carried forward) | (166) | (128) |  | (284) |
(Underprovided)/overprovided in prior years | (95) | 157 |  | 159 |
Deductions from interest on equity | 781 | 790 |  | 469 |
Deductions from goodwill and other tax deductions | 491 | 473 |  | 226 |
Change in tax rate | 2 | 48 |  | (147) |
Withholding taxes | (559) | (436) |  | (485) |
Other tax adjustments | (105) | (140) |  | 175 |
Total tax expense | $ (2,234) | $ (1,928) | [1] | $ (2,350) | [1]
Effective tax rate | 25.20% | 18.60% |  | 28.60% |
[1] | As from 1 January 2023, mark-to-market gains/(losses) on derivatives related to the hedging of the share-based payment programs are reported in the exceptional net finance income/(cost). The 2021 and 2022 presentation were amended to conform to the 2023 presentation.

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