This excerpt taken from the BP 20-F filed Jun 13, 2006.
BP shareholders' interest
December 31,
2004
2003
($ million)
BP shareholders' interest as reported in the consolidated balance sheet
76,656
70,595
Deferred taxation/business combinations (c)
(1,533
)
(938
)
Provisions (d)
(137
)
(128
)
Oil and natural gas reserve differences (e)
30
Sale and leaseback (g)
(43
)
(37
)
Goodwill and intangible assets (h)
3,207
1,669
Derivative financial instruments (i)
(250
)
(72
)
Gain arising on asset exchange (j)
61
129
Pensions and other postretirement benefits (k)
4,089
5,246
Impairments (l)
677
Provisions for severance and operating costs (m)
60
Equity-accounted investments (n)
226
Dividends (o)
1,822
1,495
Investments (p)
227
1,251
Other
(43
)
BP shareholders' interest as adjusted to accord with US GAAP
85,092
79,167
(1)
The
profit as reported under UK GAAP for the years ended December 31, 2003 and December 31, 2002, and BP shareholders' interest at December 31, 2003, have been
restated to reflect the adoption of FRS 17 and UITF 38. Consequently certain of the adjustments in the UK/US GAAP reconciliation have also been restated. Profit for the year and BP
shareholders' interest, as adjusted to accord with US GAAP, are unaffected by the adoption of FRS 17 and UITF 38.
(2)
One
American Depositary Share is equivalent to six ordinary shares.
F - 126
This excerpt taken from the BP 20-F filed Jun 30, 2005.
BP shareholders' interest
December 31,
2004
2003
($ million)
BP shareholders' interest as reported in the consolidated balance sheet
76,656
70,595
Deferred taxation/business combinations (c)
(1,533
)
(938
)
Provisions (d)
(137
)
(128
)
Oil and natural gas reserve differences (e)
30
Sale and leaseback (g)
(43
)
(37
)
Goodwill and intangible assets (h)
3,207
1,669
Derivative financial instruments (i)
(250
)
(72
)
Gain arising on asset exchange (j)
61
129
Pensions and other postretirement benefits (k)
4,089
5,246
Impairments (l)
677
Provisions for severance and operating costs (m)
60
Equity-accounted investments (n)
226
Dividends (o)
1,822
1,495
Investments (p)
227
1,251
Other
(43
)
BP shareholders' interest as adjusted to accord with US GAAP
85,092
79,167
(1)
The
profit as reported under UK GAAP for the years ended December 31, 2003 and December 31, 2002, and BP shareholders' interest at December 31, 2003, have been
restated to reflect the adoption of FRS 17 and UITF 38. Consequently certain of the adjustments in the UK/US GAAP reconciliation have also been restated. Profit for the year and BP
shareholders' interest, as adjusted to accord with US GAAP, are unaffected by the adoption of FRS 17 and UITF 38.
(2)
One
American Depositary Share is equivalent to six ordinary shares.