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Taxation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021
Major components of tax expense (income) [abstract] |  |
Profit before taxation | $ 12,315 | $ 18,049
Deduct: share of profit after tax of equity accounted units | (468) | (556)
Parent companies' and subsidiaries' profit before tax | $ 11,847 | $ 17,493
Applicable tax rate | 19.00% | 19.00%
Prima facie tax payable at UK rate of 19% (2021: 19%) | $ 2,251 | $ 3,324
Higher rate of taxation of 30% on Australian underlying earnings (2021: 30%) | 924 | 1,609
Other tax rates applicable outside the UK and Australia on underlying earnings | 60 | 77
Impact of items excluded in arriving at underlying earnings: |  |
– Losses/gains on foreign exchange and on derivatives | (61) | (34)
– Losses from increases to closure estimates (non-operating and fully impaired sites) | 6 | (9)
– Utilisation of capital losses on the gain recognised by Kitimat relating to LNG Canada's project | (13) | 0
Impact of changes in tax rates and laws | (12) | 0
Recognition of previously unrecognised deferred tax assets | (209) | (77)
Write-down of previously recognised deferred tax assets | 8 | 8
Adjustments in respect of prior periods | (137) | 43
Other items | 85 | 40
Total taxation charge | 2,902 | 4,981
Income tax on share of profit of equity accounted units | $ (289) | $ (318)
Weighted average statutory tax rate | 29.00% | 29.00%

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