XML 328 R125.htm IDEA: XBRL DOCUMENT v3.10.0.1
Taxation - Summary of prima facie tax reconciliation (Detail) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]      
Profit before taxation $ 18,167 $ 12,816 $ 6,343
Deduct: share of profit after tax of equity accounted units (513) (339) (321)
Parent companies' and subsidiaries' profit before tax 17,654 12,477 6,022
Prima facie tax payable at UK rate of 19% (2017: 19%; 2016: 20%) 3,354 2,371 1,204
Higher rate of taxation on Australian underlying earnings 1,106 1,069 604
Impact of items excluded in arriving at underlying earnings      
– Impairment charges   10 (16)
– Net gains and losses on consolidation and disposal of interests in businesses (251) (123) 30
– Exchange and gains/(losses) on derivatives 32 (48) (33)
– Losses from increases to closure estimates (non-operating and fully impaired sites) 30   (40)
– Gain relating to surplus land at Kitimat (81)    
– Changes in corporate tax rates in the US and France   439  
– Onerous port and rail contracts     (46)
– Tax provision     380
– Tax charge relating to expected divestments   202  
– Other exclusions   14 (48)
Impact of changes in tax rates and laws 47 21 (9)
Other tax rates applicable outside the UK and Australia on underlying earnings (47) (92) (283)
Resource depletion and other depreciation allowances (46) (33) (15)
Recognition of previously unrecognised deferred tax assets   (40) (154)
Write-down of previously recognised deferred tax assets 13 160  
Other items 85 15 (7)
Total taxation charge $ 4,242 $ 3,965 $ 1,567