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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
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disclosure Of Income Taxes [line items]      
Profit/(loss) before tax $ 10,568 $ 9,124 $ 9,524
Deduct share of results of associates 329 295 299 [1]
Deduct exceptional share of results of associates 104 (35) (1,143)
Profit before tax and before share of results of associates 10,134 8,864 10,369
Adjustments to the tax basis      
Government incentives (376) (756) (713)
Non-deductible/(non-taxable) mark-to-market on derivatives 1,211 325 (606)
Other expenses not deductible for tax purposes 1,725 1,632 1,590
Other non-taxable income (560) (647) (576)
Adjusted tax basis $ 12,133 $ 9,417 $ 10,065
Aggregate weighted nominal tax rate 26.30% 27.40% 26.70%
Tax at aggregated nominal tax rate $ (3,196) $ (2,583) $ (2,691)
Adjustments on tax expense      
Recognition/(de-recognition) of deferred tax assets on tax losses (carried forward) (171) (166) (128)
(Underprovided)/overprovided in prior years (211) (95) 157
Deductions from interest on equity 240 781 790
Deductions from goodwill and other tax deductions 736 491 473
Change in tax rate 10 2 48
Withholding taxes (497) (559) (436)
Other tax adjustments (62) (105) (140)
Total tax expense $ (3,152) $ (2,234) $ (1,928) [1]
Effective tax rate 31.10% 25.20% 18.60%
[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/(expense). The 2022 presentation were amended to conform to the 2023 and 2024 presentation.