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Prima facie tax reconciliation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2018 | Jun. 30, 2017
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract] |  |
Profit before taxation | $ 6,732 | $ 4,956
Deduct: share of profit after tax of equity accounted units | (326) | (40)
Parent companies' and subsidiaries' profit before tax | 6,406 | 4,916
Prima facie tax payable at UK rate of 19 per cent (2017: 19 per cent) | 1,217 | 934
Higher rate of tax on Australian underlying earnings | 553 | 501
Impact of items excluded in arriving at underlying earnings: |  |
Impairment charges | (2) | (32)
Gains and losses on consolidation and disposal of businesses | (3) | (6)
Exchange and gains/losses on derivatives | 20 | 41
Tax charge relating to expected divestments | 472 |
Other exclusions |  | 16
Impact of changes in tax rates and laws |  | 17
Other tax rates applicable outside the UK and Australia on underlying earnings | (55) | (19)
Resource depletion and other depreciation allowances | (16) | (19)
Write-down of previously recognised deferred tax assets |  | 203
Other items | 47 | 33
Total taxation charge | $ 2,233 | $ 1,669

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