These excerpts taken from the BP 6-K filed Jul 29, 2008.
Revised income statement presentation
We have implemented a minor change in the presentation of the
group income statement whereby the unwinding of the discount on provisions and on other
payables is now included within finance costs. Previously, this was included within other
finance income or expense. This line item has now been renamed net finance income or
expense relating to pensions and other post-retirement benefits. This change does not
affect profit before interest and taxation, profit before taxation or profit for the
period. The financial information for comparative periods shows the revised presentation,
as set out below.
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Revised income statement