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Analysis of replacement cost profit (loss) before interest and tax and reconciliation to profit (loss) before taxation (Tables)
 6 Months Ended
Jun. 30, 2018
Operating Segments [Abstract]  
Disclosure of detailed information about replacement costs explanatory
 
 
Second

Second

 
First

First

 
 
quarter

quarter

 
half

half

$ million
 
2018

2017

 
2018

2017

Upstream
 
3,514

795

 
6,688

2,051

Downstream
 
840

1,567

 
2,553

3,273

Rosneft
 
766

279

 
1,013

378

Other businesses and corporate(a)
 
(1,025
)
(721
)
 
(1,596
)
(1,152
)
 
 
4,095

1,920

 
8,658

4,550

Consolidation adjustment – UPII*
 
151

135

 
(9
)
67

RC profit (loss) before interest and tax*
 
4,246

2,055

 
8,649

4,617

Inventory holding gains (losses)*
 
 
 
 
 
 
Upstream
 
4

1

 
5

(5
)
Downstream
 
1,196

(579
)
 
1,265

(481
)
Rosneft (net of tax)
 
110

(8
)
 
132

(34
)
Profit (loss) before interest and tax
 
5,556

1,469

 
10,051

4,097

Finance costs
 
535

487

 
1,088

947

Net finance expense relating to pensions and other post-retirement benefits
 
31

54

 
62

107

Profit (loss) before taxation
 
4,990

928

 
8,901

3,043

 
 
 
 
 
 
 
RC profit (loss) before interest and tax*
 
 
 
 
 
 
US
 
(20
)
302

 
339

815

Non-US
 
4,266

1,753

 
8,310

3,802

 
 
4,246

2,055

 
8,649

4,617

(a)
Includes costs related to the Gulf of Mexico oil spill. See Note 2 for further information.