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BP - Annual data 2000-2004
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Ratios: Return on average capital employed This clustered bar chart shows return on average capital employed (including goodwill in denominator) compared with return on average capital employed (excluding goodwill in denominator).
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Units
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2000 (UK GAAP - pre-FRS17)
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2001 (UK GAAP - pre-FRS17)
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2002 (UK GAAP)
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2003 (IFRS)
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2004 (IFRS)
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Ratios - Replacement cost basis
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Return on average capital employed (including goodwill in denominator)
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%
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15.0
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10.7
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7.3
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14.7
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16.4
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Return on average capital employed (excluding goodwill in denominator)
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%
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16.4
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12.3
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8.3
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16.8
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18.4
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The financial information for 2003 and 2004 has been restated to reflect the adoption of IFRS. The financial information for 2000 to 2002 has not been restated for IFRS and remains on the basis of UK GAAP. UK GAAP information for 2002 reflects the adoption by the group of Financial Reporting Standard No. 17 'Retirement Benefits' (FRS 17) with effect from 1 January 2004. Financial information for 2000 and 2001 has not been restated for FRS 17.
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