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v3.26.1

Other notes to the unaudited Condensed Consolidated Interim Financial Statements (Tables) | 6 Months Ended
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Jun. 30, 2026
Other notes to the unaudited Condensed Consolidated Interim Financial Statements [Abstract] |
Interest and other income | Interest and other income
Quarters | $ million | Half year
Q2 2026 | Q1 2026 | Q2 2025 |  | 2026 | 2025
1,048 |  | 535 |  | 326 |  | Interest and other income/(expenses) | 1,583 |  | 628 |
|  |  | Of which: |  |
315 |  | 372 |  | 559 |  | Interest income | 686 |  | 1,040 |
25 |  | — |  | 44 |  | Dividend income (from investments in equity securities) | 25 |  | 45 |
642 |  | 64 |  | 128 |  | Net gains/(losses) on sales and revaluation of non-current assets and businesses | 706 |  | 1 |
(54) |  | 30 |  | (447) |  | Net foreign exchange gains/(losses) on financing activities | (24) |  | (584) |
120 |  | 70 |  | 42 |  | Other | 189 |  | 127 |
Depreciation, depletion and amortisation | Depreciation, depletion and amortisation
Quarters | $ million | Half year
Q2 2026 | Q1 2026 | Q2 2025 |  | 2026 | 2025
6,183 |  | 5,743 |  | 6,670 |  | Depreciation, depletion and amortisation | 11,926 |  | 12,111 |
|  |  | Of which: |  |
5,559 |  | 5,738 |  | 5,463 |  | Depreciation | 11,297 |  | 10,593 |
629 |  | 84 |  | 1,238 |  | Impairments | 713 |  | 1,549 |
(6) |  | (79) |  | (31) |  | Impairment reversals | (85) |  | (32) |
Taxation charge/ credit | Taxation charge/credit
Quarters | $ million | Half year
Q2 2026 | Q1 2026 | Q2 2025 |  | 2026 | 2025
4,949 |  | 3,570 |  | 2,332 |  | Taxation charge/(credit) | 8,519 |  | 6,415 |
|  |  | Of which: |  |
4,774 |  | 3,407 |  | 2,277 |  | Income tax excluding Pillar Two income tax | 8,180 |  | 6,301 |
175 |  | 163 |  | 55 |  | Income tax related to Pillar Two income tax | 338 |  | 113 |
Currency translation differences | Currency translation differences
Quarters | $ million | Half year
Q2 2026 | Q1 2026 | Q2 2025 |  | 2026 | 2025
(314) | (820) | 4,127 | Currency translation differences | (1,134) |  | 5,837 |
|  |  | Of which: |  |
(375) | (767) | 4,117 | Recognised in Other comprehensive income | (1,142) |  | 5,736 |
61 | (53) | 9 | (Gain)/loss reclassified to profit or loss | 8 |  | 101 |
Joint ventures and associates | Joint ventures and associates
$ million | June 30, 2026 | December 31, 2025
Joint ventures and associates | 27,997 |  | 27,775 |
Assets classified as held for sale | Assets classified as held for sale
$ million | June 30, 2026 | December 31, 2025
Assets classified as held for sale | 2,395 |  | 1,030 |
Liabilities directly associated with assets classified as held for sale | 821 |  | 820 |
Other investing cash flows |
Quarters | $ million | Half year
Q2 2026 | Q1 2026 | Q2 2025 |  | 2026 | 2025
(689) |  | (343) |  | (420) |  | Other investing cash outflows | (1,032) |  | (1,814) |
Cash flows from operating activities - Other | Cash flow from operating activities - Other
Quarters | $ million | Half year
Q2 2026 | Q1 2026 | Q2 2025 |  | 2026 | 2025
546 |  | 1,433 |  | 684 |  | Cash flow from operating activities - Other | 1,979 |  | 1,254 |

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