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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