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Taxation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract] |  |  |
Profit/(loss) before taxation | $ 12,816 | $ 6,343 | $ (726)
Deduct: share of profit after tax of equity accounted units | (339) | (321) | (361)
Parent companies' and subsidiaries' profit/(loss) before tax | 12,477 | 6,022 | (1,087)
Prima facie tax payable/(receivable) at UK rate of 19 per cent (2016: 20 per cent; 2015: 20 per cent) | 2,371 | 1,204 | (217)
Higher rate of taxation on Australian underlying earnings | 1,069 | 604 | 506
Impact of items excluded in arriving at underlying earnings |  |  |
– Impairment charges net of reversals | 10 | (16) | 615
– Gains and losses on disposal of businesses | (123) | 30 | (11)
– Exchange and gains/losses on derivatives | (48) | (33) | 481
– Onerous port and rail contracts |  | (46) |
– Closure provision for legacy operations |  | (40) |
– Tax provision |  | 380 |
– Adjustment to deferred tax assets relating to expected divestments | 202 |  | (250)
– Other exclusions | 14 | (48) | (17)
– Changes in corporate tax rates in the US and France | 439 |  |
Impact of changes in tax rates and laws | 21 | (9) | (3)
Other tax rates applicable outside the UK and Australia on underlying earnings | (92) | (283) | (68)
Resource depletion and other depreciation allowances | (33) | (15) | (15)
Research, development and other investment allowances | (13) | (15) | (21)
Recognition of previously unrecognised deferred tax assets | (40) | (154) | (40)
Write-down of previously recognised deferred tax assets | 160 |  |
Unrecognised current year operating losses | 26 | 25 | 45
Other items | 2 | (17) | (12)
Taxation charge | $ 3,965 | $ 1,567 | $ 993

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