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BP PLC (BP) | Statement of Comprehensive Income

Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

BP PLC, Consolidated Statement of Comprehensive Income

Source: BP PLC, Annual Reports

Item	Description	The company
Currency translation differences	Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity.	BP PLC's currency translation differences increased from 2008 to 2009 but then slightly declined from 2009 to 2010.
Actuarial gain (loss) relating to pensions and other post-retirement benefits	Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity.	BP PLC's actuarial gain (loss) relating to pensions and other post-retirement benefits increased from 2008 to 2009 and from 2009 to 2010.
Available-for-sale investments marked to market	Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax.	BP PLC's available-for-sale investments marked to market increased from 2008 to 2009 but then slightly declined from 2009 to 2010 not reaching 2008 level.
Available-for-sale investments, recycled to the income statement	Reclassification adjustment for unrealized gains or losses realized upon the sale of securities, after tax.	BP PLC's available-for-sale investments, recycled to the income statement declined from 2008 to 2009 and from 2009 to 2010.
Cash flow hedges marked to market	Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges, after taxes, that is attributable to the parent entity. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses.	BP PLC's cash flow hedges marked to market increased from 2008 to 2009 but then slightly declined from 2009 to 2010.
Comprehensive income (loss) attributable to BP shareholders	The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.	BP PLC's comprehensive income (loss) attributable to BP shareholders increased from 2008 to 2009 but then declined significantly from 2009 to 2010.

February 8, 2012