Segmental analysis (Tables)

12 Months Ended

Dec. 31, 2018

Operating Segments [Abstract]

Summary of financial information, by segment

										$ million
										2018
By business	Upstream		Downstream		Rosneft	Other  businesses and corporate		Consolidation adjustment and eliminations		Total group
Segment revenues
Sales and other operating revenues	56,399		270,689		—	1,678		(30,010	)	298,756
Less: sales and other operating revenues between segments	(28,565	)	(574	)	—	(871	)	30,010		—
Third party sales and other operating revenues	27,834		270,115		—	807		—		298,756
Earnings from joint ventures and associates – after interest and tax	951		589		2,283	(70	)	—		3,753
Segment results
Replacement cost profit (loss) before interest and taxation	14,328		6,940		2,221	(3,521	)	211		20,179
Inventory holding gains (losses)a	(6	)	(862	)	67	—		—		(801	)
Profit (loss) before interest and taxation	14,322		6,078		2,288	(3,521	)	211		19,378
Finance costs										(2,528	)
Net finance expense relating to pensions and other post-retirement benefits										(127	)
Profit (loss) before taxation										16,723
Other income statement items
Depreciation, depletion and amortization
US	4,211		900		—	59		—		5,170
Non-US	8,907		1,177		—	203		—		10,287
Charges for provisions, net of write-back of unused provisions, including change in discount rate	355		834		—	1,557		—		2,746
Segment assets
Investments in joint ventures and associates	12,785		2,772		10,074	689		—		26,320
Additions to non-current assetsb	11,533		2,862		—	245		—		14,640

^a  See explanation of inventory holding gains and losses on page 156.

^b  Includes additions to property, plant and equipment; goodwill; intangible assets; investments in joint ventures; and investments in associates.

										$ million
										2017
By business	Upstream		Downstream		Rosneft	Other businesses and corporate		Consolidation adjustment and eliminations		Total group
Segment revenues
Sales and other operating revenues	45,440		219,853		—	1,469		(26,554	)	240,208
Less: sales and other operating revenues between segments	(24,179	)	(1,800	)	—	(575	)	26,554		—
Third party sales and other operating revenues	21,261		218,053		—	894		—		240,208
Earnings from joint ventures and associates – after interest and tax	930		674		922	(19	)	—		2,507
Segment results
Replacement cost profit (loss) before interest and taxation	5,221		7,221		836	(4,445	)	(212	)	8,621
Inventory holding gains (losses)a	8		758		87	—		—		853
Profit (loss) before interest and taxation	5,229		7,979		923	(4,445	)	(212	)	9,474
Finance costs										(2,074	)
Net finance expense relating to pensions and other post-retirement benefits										(220	)
Profit (loss) before taxation										7,180
Other income statement items
Depreciation, depletion and amortization
US	4,631		875		—	65		—		5,571
Non-US	8,637		1,141		—	235		—		10,013
Charges for provisions, net of write-back of unused provisions, including change in discount rate	220		304		—	2,902		—		3,426
Segment assets
Investments in joint ventures and associates	12,093		2,349		10,059	484		—		24,985
Additions to non-current assetsb	14,500		2,677		—	275		—		17,452

^a  See explanation of inventory holding gains and losses on page 156.

^b  Includes additions to property, plant and equipment; goodwill; intangible assets; investments in joint ventures; and investments in associates.

5.Segmental analysis– continued

										$ million
										2016
By business	Upstream		Downstream		Rosneft	Other businesses and corporate		Consolidation adjustment and eliminations		Total group
Segment revenues
Sales and other operating revenues	33,188		167,683		—	1,667		(19,530	)	183,008
Less: sales and other operating revenues between segments	(17,581	)	(1,291	)	—	(658	)	19,530		—
Third party sales and other operating revenues	15,607		166,392		—	1,009		—		183,008
Earnings from joint ventures and associates – after interest and tax	723		608		647	(18	)	—		1,960
Segment results
Replacement cost profit (loss) before interest and taxation	574		5,162		590	(8,157	)	(196	)	(2,027	)
Inventory holding gains (losses)a	60		1,484		53	—		—		1,597
Profit (loss) before interest and taxation	634		6,646		643	(8,157	)	(196	)	(430	)
Finance costs										(1,675	)
Net finance expense relating to pensions and other post-retirement benefits										(190	)
Profit (loss) before taxation										(2,295	)
Other income statement items
Depreciation, depletion and amortization
US	4,396		856		—	71		—		5,323
Non-US	7,835		1,094		—	253		—		9,182
Charges for provisions, net of write-back of unused provisions, including change in discount rate	352		758		—	6,719		—		7,829

^a  See explanation of inventory holding gains and losses on page 156.

Disclosure of geographical areas

			$ million
			2018
By geographical area	US	Non-US	Total
Revenues
Third party sales and other operating revenuesa	98,066	200,690	298,756
Other income statement items
Production and similar taxes	369	1,167	1,536
Results
Replacement cost profit (loss) before interest and taxation	3,041	17,138	20,179
Non-current assets
Non-current assetsbc	68,188	124,060	192,248

^a  Non-US region includes UK $65,630 million

^b  Non-US region includes UK $19,426 million

^c  Includes property, plant and equipment; goodwill; intangible assets; investments in joint ventures; investments in associates; and non-current prepayments.

				$ million
				2017
By geographical area	US		Non-US	Total
Revenues
Third party sales and other operating revenuesa	83,269		156,939	240,208
Other income statement items
Production and similar taxes	52		1,723	1,775
Results
Replacement cost profit (loss) before interest and taxation	(266	)	8,887	8,621
Non-current assets
Non-current assetsbc	61,828		123,646	185,474

^a  Non-US region includes UK $48,837 million.

^b  Non-US region includes UK $18,004 million.

^c  Includes property, plant and equipment; goodwill; intangible assets; investments in joint ventures; investments in associates; and non-current prepayments.

5.Segmental analysis– continued

				$ million
				2016
By geographical area	US		Non-US	Total
Revenues
Third party sales and other operating revenuesa	65,132		117,876	183,008
Other income statement items
Production and similar taxes	155		528	683
Results
Replacement cost profit (loss) before interest and taxation	(8,311	)	6,284	(2,027	)

^a  Non-US region includes UK $37,119 million.