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Prima facie tax reconciliation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2020 | Jun. 30, 2019
Major components of tax expense (income) [abstract] |  |
Applicable tax rate | 19.00% | 19.00%
Profit before taxation | $ 5,279 | $ 5,186
Deduct: share of profit after tax of equity accounted units | (198) | (208)
Impairment after tax of investment in equity accounted unit | 119 | 0
Parent companies' and subsidiaries' profit before tax | 5,200 | 4,978
Prima facie tax payable at UK rate of 19% (2019: 19%) | 988 | 946
Higher rate of taxation on Australian underlying earnings | 707 | 710
Impact of items excluded in arriving at underlying earnings: |  |
– Impairment charges | 92 | 462
– Exchange and gains/losses on derivatives | 18 | (7)
– Losses from increases to closure estimates (non-operating and fully impaired sites) | (21) | 0
– Other exclusions | 0 | 5
Other tax rates applicable outside the UK and Australia on underlying earnings | (79) | (19)
Amounts (over)/under provided in prior years | (6) | 92
Write-down of previously recognised deferred tax assets in Mongolia | 12 | 0
Other items | 117 | 66
Total taxation charge | 1,828 | 2,255
Income tax on share of profit of equity accounted units | (111) | (118)
Income tax credit on impairment of equity accounted units | $ 29 | $ 0

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