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v3.25.2

Segmental information - Reconciliation of underlying EBITDA to profit after taxation (Details) $ in Millions | 6 Months Ended |  |
--- | --- | --- | ---
Jun. 30, 2025 USD ($) | Jun. 30, 2024 USD ($) | Dec. 31, 2023 | Jun. 30, 2023
Disclosure of operating segments [line items] |  |  |  |
Profit after tax for the period | $ 4,536 | $ 5,890 |  |
Taxation | 2,201 | 2,225 |  |
Profit before taxation | 6,737 | 8,115 |  |
Depreciation and amortisation in subsidiaries excluding capitalised depreciation | 2,845 | 2,719 |  |
Depreciation and amortisation in equity accounted units | 303 | 275 |  |
Finance items in subsidiaries | 951 | 566 |  |
Taxation and finance items in equity accounted units | 730 | 483 |  |
Unrealised gains on embedded commodity and currency derivatives not qualifying for hedge accounting (including foreign exchange) | (144) | (3) |  |
Net impairment charges/(reversals) | 122 | (18) |  |
Change in closure estimates (non-operating and fully impaired sites) | 3 | (44) |  |
Underlying EBITDA | 11,547 | 12,093 |  |
Capitalised depreciation | $ 113 | $ 102 |  |
Close down restoration and environmental |  |  |  |
Disclosure of operating segments [line items] |  |  |  |
Closure discount rate |  | 0.025 | 0.020 | 0.020

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