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v3.24.2

Segmental information - Reconciliation of underlying EBITDA to profit after taxation (Details) $ in Millions | 6 Months Ended |
--- | --- | ---
Jun. 30, 2024 USD ($) | Jun. 30, 2023 USD ($) | Dec. 31, 2022
Disclosure of operating segments [line items] |  |  |
Profit after tax for the period | $ 5,890 | $ 4,947 |
Taxation | 2,225 | 1,983 |
Profit before taxation | 8,115 | 6,930 |
Depreciation and amortisation in subsidiaries excluding capitalised depreciation | 2,719 | 2,405 |
Depreciation and amortisation in equity accounted units | 275 | 238 |
Finance items in subsidiaries | 566 | 748 |
Taxation and finance items in equity accounted units | 483 | 373 |
Gains on embedded commodity derivatives not qualifying for hedge accounting (including foreign exchange) | (3) | (112) |
Net impairment (reversals)/charges | (18) | 1,175 |
Change in closure estimates (non-operating and fully impaired sites) | (44) | (29) |
Underlying EBITDA | 12,093 | 11,728 |
Capitalised depreciation | $ 102 | $ 80 |
Close down restoration and environmental |  |  |
Disclosure of operating segments [line items] |  |  |
Closure discount rate | 0.025 | 0.020 | 0.015

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