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v3.25.2

Taxation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2025 | Jun. 30, 2024
Major components of tax expense (income) [abstract] |  |
Profit before taxation | $ 6,737 | $ 8,115
Applicable tax rate | 25.00% |
Prima facie tax payable at UK rate of 25% | $ 1,684 | 2,029
Higher rate of taxation of 30% on Australian earnings | 267 | 325
Other tax rates applicable outside the UK and Australia | (116) | (136)
Tax effect of profit from equity accounted units and related expenses | (179) | (106)
Impact of changes in tax rates | 21 | (15)
Resource depletion allowances | (7) | (7)
Recognition of previously unrecognised deferred tax assets | (24) | (49)
Write-down of previously recognised deferred tax assets | 134 | 42
Utilisation of previously unrecognised deferred tax assets | (74) | (9)
Unrecognised current period operating losses | 196 | 146
Adjustments in respect of prior periods | 116 | 14
Other items | 183 | (9)
Total taxation charge | $ 2,201 | $ 2,225
Weighted average statutory tax rate | 30.00% | 29.00%
Current tax expense related to Pillar Two measures | $ 1 | $ 1

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