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Prima facie tax reconciliation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020
Major components of tax expense (income) [abstract] |  |
Profit before taxation | $ 18,049 | $ 5,279
Deduct: share of profit after tax of equity accounted units | (556) | (198)
Add back: impairment of investments in equity accounted units | 0 | 119
Parent companies' and subsidiaries' profit before tax | $ 17,493 | $ 5,200
Applicable tax rate | 19.00% | 19.00%
Prima facie tax payable at UK rate of 19% (2020: 19%) | $ 3,324 | $ 988
Higher rate of taxation on Australian underlying earnings | 1,609 | 707
Impact of items excluded in arriving at underlying earnings: |  |
– Impairment charges | 0 | 92
– Exchange and gains/losses on derivatives | (34) | 18
– Losses from increases to closure estimates (non-operating and fully impaired sites) | (9) | (21)
Other tax rates applicable outside the UK and Australia on underlying earnings | 77 | (79)
Amounts under/(over) provided in prior years | 43 | (6)
Recognition of previously unrecognised deferred tax assets | (77) | 0
Write-down of previously recognised deferred tax assets | 8 | 12
Other items | 40 | 117
Total taxation charge | 4,981 | 1,828
Income tax on share of profit of equity accounted units | $ (318) | (111)
Income tax credit on impairment of equity accounted units |  | $ 29

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