BP - annual data

	Units	2004	2005	2006	2007	2008
Capital employed - select from menu
Operating capital employed - Total	$m	111,142	110,061	118,902	136,483	134,400
Operating capital employed - by business - select from menu
Operating capital employed - E&P (4)	$m	68,914	72,885	77,288	84,619	92,757
Operating capital employed - R&M (4)	$m	38,201	39,732	41,138	47,911	41,199
Operating capital employed - Other businesses and corporate (4)	$m	4,579	(1,778)	1,201	4,882	742

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.

(4) Operating capital employed is total assets (excluding goodwill) less total liabilities, excluding finance debt and current and deferred taxation.

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BP Annual data 2004 - 2008