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BP - Annual data 2001- 2005
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Ratios: Debt ratios This clustered bar chart compares the following debt ratios (all reported basis): debt to debt-plus-equity ratio; debt to equity ratio; net debt to net debt-plus-equity ratio; net debt to equity ratio.
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![Image with a graph of Ratios: Debt ratios](../images/8.jpg) |
![](../../../global_images/shim.gif) |
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Units
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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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2005 (IFRS)
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Ratios - Replacement cost basis - select from menu
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Debt to debt-plus-equity ratio
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%
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25
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25
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24
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23
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19
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Debt to equity ratio
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%
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33
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34
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32
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30
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24
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Net debt to net debt-plus-equity ratio
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%
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23
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24
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22
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22
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17
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Net debt to equity ratio
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%
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30
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31
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29
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28
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20
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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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