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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