|
|
Units
|
2004
|
2005
|
2006
|
2007
|
2008
|
|
Net cash provided by operating activities
|
$m
|
23,378
|
26,721
|
28,172
|
24,709
|
38,095
|
The group adopted International Financial Reporting Standards (IFRS) with effect from 1 January 2005. Financial information for 2004 has been restated to reflect the adoption of IFRS. BP chose not to adopt International Accounting Standard No. 39 'Financial Instruments: Recognition and Measurement' (IAS 39) until 1 January 2005, and so financial assets and liabilities, including derivatives, are reported on the basis of UK generally accepted accounting practice (UK GAAP) for 2004. The balance sheet at 1 January 2005 is also presented to show the effect of adopting IAS 39.
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