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 geographical area - select from menu
Operating capital employed - US	$m	38,656	40,722	40,234	45,369	49,056
Operating capital employed - Non-US	$m	72,486	69,339	78,688	91,114	85,344

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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BP Annual data 2004 - 2008