BP Annual data

	Units	2001 (UK GAAP - pre-FRS17)	2002 (UK GAAP)	2003 (IFRS)	2004 (IFRS)	2005 (IFRS)
Capital employed - select from menu
Operating capital employed - Total	$m	91,105	90,253	101,397	111,141	110,061
Operating capital employed - by business - select from menu
Operating capital employed - E&P (4)	$m	54,743	56,861	59,329	65,191	68,689
Operating capital employed - GP&R (5)	$m	3,342	2,922	4,761	5,333	5,542
Operating capital employed - R&M (5)	$m	23,399	32,166	34,084	38,287	39,779
Operating capital employed - Other businesses and corporate	$m	9,621	-1,696	3,584	2,883	-3,171

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.

(4) 'Other' comprises Finance, the group's coal asset and aluminium asset, its investments in PetroChina and Sinopec, interest income and costs relating to corporate activities worldwide.

(5) Operating capital employed revaluation adjustment consequent.

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BP - Annual data 2001- 2005