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Taxation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |
Applicable tax rate | 19.00% | 19.00% | 20.00%
Profit before taxation | $ 11,119 | $ 18,167 | $ 12,816
Deduct: share of profit after tax of equity accounted units | (301) | (513) | (339)
Parent companies' and subsidiaries' profit before tax | 10,818 | 17,654 | 12,477
Prima facie tax payable at UK rate of 19% (2018: 19%; 2017: 19%) | 2,055 | 3,354 | 2,371
Higher rate of taxation on Australian underlying earnings | 1,495 | 1,106 | 1,069
Impact of items excluded in arriving at underlying earnings |  |  |
– Impairment charges | 340 | 0 | 10
– Net gains and losses on consolidation and disposal of interests in businesses | 55 | (251) | (123)
– Exchange and gains/losses on derivatives | (22) | 32 | (48)
– Losses from increases to closure estimates (non-operating and fully impaired sites) | 0 | 30 | 0
– Gain relating to surplus land at Kitimat | 0 | (81) | 0
– Changes in corporate tax rates in the US and France | 0 | 0 | 439
– Tax charge relating to expected divestments | 0 | 0 | 202
– Other exclusions | 38 | 0 | 14
Impact of changes in tax rates and laws | 1 | 47 | 21
Other tax rates applicable outside the UK and Australia on underlying earnings | (110) | (47) | (92)
Resource depletion and other depreciation allowances | (57) | (46) | (33)
Recognition of previously unrecognised deferred tax assets | 0 | 0 | (40)
Write-down of previously recognised deferred tax assets | 42 | 13 | 160
Other items | 310 | 85 | 15
Total taxation charge | $ 4,147 | $ 4,242 | $ 3,965

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