BP 2010 Annual Report Download - page 143

Financial statements

Financialstatements
142Consolidatednancialstatements
oftheBPgroup
Statementofdirectors’responsibilitiesinrespectofthe
consolidatednancialstatements 142
Independentauditor’sreports 143
Groupincomestatement 146
Groupstatementofcomprehensiveincome 147
Groupstatementofchangesinequity 147
Groupbalancesheet 148
Groupcashowstatement 149
150Notesonnancialstatements
1 Signicantaccountingpolicies 150
2 Signicantevent–GulfofMexicooilspill 158
3 Acquisitions 162
4 Non-currentassetsheldforsale 163
5 Disposalsandimpairment 164
6 Eventsafterthereportingperiod 166
7 Segmentalanalysis 167
8 Interestandotherincome 172
9 Productionandsimilartaxes 172
10 Depreciation,depletionandamortization 172
11 Impairmentreviewofgoodwill 173
12 Distributionandadministrationexpenses 175
13 Currencyexchangegainsandlosses 175
14 Researchanddevelopment 175
15 Operatingleases 175
16 Explorationforandevaluationofoilandnatural
 gasresources 176
17 Auditor’sremuneration 176
18 Financecosts 177
19 Taxation 177
20 Dividends 179
21 Earningsperordinaryshare 180
22 Property,plantandequipment 181
23 Goodwill 182
24 Intangibleassets 182
25 Investmentsinjointlycontrolledentities 183
26 Investmentsinassociates 184
27 Financialinstrumentsandnancialriskfactors 185
28 Otherinvestments 190
29 Inventories 190
30 Tradeandotherreceivables 191
31 Cashandcashequivalents 191
32 Valuationandqualifyingaccounts 191
33 Tradeandotherpayables 192
34 Derivativenancialinstruments 192
35 Financedebt 197
36 Capitaldisclosuresandanalysisofchangesin
 netdebt 198
37 Provisions 199
38 Pensionsandotherpost-retirementbenets 202
39 Called-upsharecapital 209
40 Capitalandreserves 210
41 Share-basedpayments 214
42 Employeecostsandnumbers 216
43 Remunerationofdirectorsandseniormanagement 217
44 Contingentliabilitiesandcontingentassets 218
45 Capitalcommitments 219
46 Subsidiaries,jointlycontrolledentitiesand
 associates 220
47 Condensedconsolidatinginformationon
 certainUSsubsidiaries 222
228Supplementaryinformation
onoilandnaturalgas(unaudited)
PC1Parentcompanynancial
statementsofBPp.l.c.
Statementofdirectors’responsibilitiesinrespect
oftheparentcompanynancialstatements PC1
Independentauditor’sreporttothemembersofBPp.l.c. PC2
Companybalancesheet PC3
Companycashowstatement PC4
Companystatementoftotalrecognizedgainsandlosses PC4
Notesonnancialstatements PC5
1 Accountingpolicies PC5
2 Taxation PC6
3 Fixedassets-investments PC6
4 Debtors PC7
5 Creditors PC7
6 Pensions PC8
7 Called-upsharecapital PC11
8 Capitalandreserves PC11
9 Cashow PC12
10 Contingentliabilities PC12
11 Share-basedpayments PC13
12 Auditor’sremuneration PC15
13 Directors’remuneration PC15
14 Postbalancesheetevents PC16
BPAnnualReportandForm20-F2010 141