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Income Taxes - Summary of Reconciliation of Effective Tax Rate with Aggregated Weighted Nominal Tax Rate (Detail) - USD ($) $ in Millions | 6 Months Ended
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Jun. 30, 2026 | Jun. 30, 2025
Disclosure Of Income Taxes [line items] |  |
Profit/(loss) before tax | $ 8,765 | $ 5,972
Deduct share of results of associates | 148 | 135
Deduct exceptional share of results of associates | 0 | 9
Profit before tax and before share of results of associates | 8,617 | 5,828
Adjustments to the tax basis |  |
Government incentives | (57) | (60)
Non-deductible/(non-taxable) mark-to-market on derivatives | (2,033) | (339)
Other expenses not deductible for tax purposes | 705 | 534
Other non-taxable income | (148) | (348)
Adjusted tax basis | $ 7,084 | $ 5,616
Aggregate weighted nominal tax rate | 26.40% | 26.20%
Tax at aggregated nominal tax rate | $ (1,871) | $ (1,471)
Adjustments on tax expense |  |
Recognition/(de-recognition) of deferred tax assets on tax losses (carried forward) | (2) | (56)
(Underprovided)/overprovided in prior years | 16 | 20
Deductions from interest on equity | 148 | 102
Deductions from goodwill and other tax deductions | 331 | 260
Withholding taxes | (283) | (253)
Other tax adjustments | (43) | (7)
Total tax expense | $ (1,704) | $ (1,404)
Effective tax rate | 19.80% | 24.10%

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