Stock Analysis on Net
Stock Analysis on Net

BP PLC (NYSE:BP)

This company has been moved to the archive! The financial data has not been updated since March 3, 2015.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

BP PLC, common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Dec 31, 2014 Dec 31, 2013 Dec 31, 2012 Dec 31, 2011 Dec 31, 2010
Trade payables 8.12 9.46 9.89 10.18 10.10
Other payables 5.99 5.96 5.81 7.70 6.91
Trade and other payables 14.11% 15.43% 15.71% 17.88% 17.02%
Derivative financial instruments 1.30 0.76 0.89 1.10 1.42
Accruals 2.50 2.93 2.27 2.02 2.06
Current finance debt 2.42 2.41 3.34 3.09 5.37
Current tax payable 0.71 0.64 0.83 0.66 1.07
Provisions 1.34 1.65 2.53 3.83 3.49
Liabilities directly associated with assets classified as held for sale 0.00 0.00 0.28 0.18 0.38
Current liabilities 22.38% 23.82% 25.85% 28.77% 30.81%
Other payables 1.26 1.56 0.70 1.17 5.25
Derivative financial instruments 1.13 0.73 0.91 1.29 1.35
Accruals 0.30 0.18 0.15 0.13 0.23
Non-current finance debt 16.17 13.35 12.91 12.00 11.28
Deferred tax liabilities 4.89 5.70 5.02 5.14 4.01
Provisions 10.23 8.80 10.10 9.01 8.23
Defined benefit pension plan and other post-retirement benefit plan deficits 4.03 3.20 4.51 4.10 3.62
Non-current liabilities 38.00% 33.52% 34.31% 32.85% 33.97%
Total liabilities 60.38% 57.34% 60.15% 61.62% 64.78%
Total BP shareholders’ equity 39.20 42.30 39.45 38.03 34.89
Non-controlling interests 0.42 0.36 0.40 0.35 0.33
Total equity 39.62% 42.66% 39.85% 38.38% 35.22%
Total liabilities and equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 20-F (reporting date: 2014-12-31), 20-F (reporting date: 2013-12-31), 20-F (reporting date: 2012-12-31), 20-F (reporting date: 2011-12-31), 20-F (reporting date: 2010-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. BP PLC current liabilities as a percentage of total liabilities and equity decreased from 2012 to 2013 and from 2013 to 2014.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. BP PLC non-current liabilities as a percentage of total liabilities and equity decreased from 2012 to 2013 but then increased from 2013 to 2014 exceeding 2012 level.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. BP PLC total liabilities as a percentage of total liabilities and equity decreased from 2012 to 2013 but then increased from 2013 to 2014 exceeding 2012 level.
Total BP shareholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. BP PLC total BP shareholders’ equity as a percentage of total liabilities and equity increased from 2012 to 2013 but then decreased significantly from 2013 to 2014.