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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, 2020
Operating Segments [Abstract]  
Disclosure of detailed information about replacement costs explanatory
 
 
Second

Second

 
First

First

 
 
quarter

quarter

 
half

half

$ million
 
2020

2019

 
2020

2019

Upstream
 
(22,008
)
2,469

 
(20,985
)
5,353

Downstream
 
594

1,288

 
1,258

3,053

Rosneft
 
(124
)
525

 
(141
)
1,011

Other businesses and corporate
 
(317
)
(381
)
 
(1,015
)
(927
)
 
 
(21,855
)
3,901

 
(20,883
)
8,490

Consolidation adjustment – UPII*
 
(46
)
34

 
132

21

RC profit (loss) before interest and tax*
 
(21,901
)
3,935

 
(20,751
)
8,511

Inventory holding gains (losses)*
 
 
 
 
 
 
Upstream
 
57

(10
)
 
(11
)
(8
)
Downstream
 
978

93

 
(3,637
)
1,139

Rosneft (net of tax)
 
53

(2
)
 
(148
)
38

Profit (loss) before interest and tax
 
(20,813
)
4,016

 
(24,547
)
9,680

Finance costs
 
783

853

 
1,566

1,720

Net finance expense relating to pensions and other post-retirement benefits
 
8

15

 
15

30

Profit (loss) before taxation
 
(21,604
)
3,148

 
(26,128
)
7,930

 
 
 
 
 
 
 
RC profit (loss) before interest and tax*
 
 
 
 
 
 
US
 
(4,695
)
498

 
(4,100
)
1,269

Non-US
 
(17,206
)
3,437

 
(16,651
)
7,242

 
 
(21,901
)
3,935

 
(20,751
)
8,511