XML 45 R37.htm IDEA: XBRL DOCUMENT v3.21.2
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