Investment Accounting Policy
Available for sale and trading investments
Available for sale and trading investments are measured at fair value. Gains and losses on the remeasurement of trading investments are recognized directly in the income statement. Gains and losses on the remeasurement of available for sale investments are recognized directly in equity and subsequently recognized in the income statement when realized by sale or redemption, or when a reduction in fair value is judged to represent an impairment.
Jointly controlled entities
A jointly controlled entity is a corporation, partnership or other entity in which each participant holds an interest. A jointly controlled entity operates in the same way as other entities, controlling the assets of the joint venture, earning its own income and incurring its own liabilities and expenses. Interests in jointly controlled entities are accounted for using the proportionate consolidation method, whereby BHP Billiton’s proportionate interest in the assets, liabilities, revenues and expenses of jointly controlled entities are recognized within each applicable line item of the financial statements. The share of jointly controlled entities’ results is recognized in BHP Billiton’s financial statements from the date that joint control commences until the date at which it ceases.
Source: BHP Billiton Ltd., Annual Report
Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities
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BHP Billiton Ltd., adjustment to Profit After Taxation Attributable To Members Of BHP Billiton Group
Adjusted Ratios: Mark to Market Available-for-sale Securities (Summary)
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BHP Billiton Ltd., adjusted ratios
| Ratio |
Description |
The company |
| Adjusted net profit margin |
An indicator of profitability, calculated as adjusted net income divided by revenue. |
BHP Billiton Ltd.'s adjusted net profit margin improved from 2009 to 2010 and from 2010 to 2011.
|
| Adjusted ROE |
A profitability ratio calculated as adjusted net income divided by shareholders' equity. |
BHP Billiton Ltd.'s adjusted ROE improved from 2009 to 2010 and from 2010 to 2011.
|
| Adjusted ROA |
A profitability ratio calculated as adjusted net income divided by total assets. |
BHP Billiton Ltd.'s adjusted ROA improved from 2009 to 2010 and from 2010 to 2011.
|
Adjusted Net Profit Margin
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2011 Calculations
| Ratio |
Description |
The company |
| Adjusted net profit margin |
An indicator of profitability, calculated as adjusted net income divided by revenue. |
BHP Billiton Ltd.'s adjusted net profit margin improved from 2009 to 2010 and from 2010 to 2011.
|
Adjusted Return On Equity (ROE)
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2011 Calculations
| Ratio |
Description |
The company |
| Adjusted ROE |
A profitability ratio calculated as adjusted net income divided by shareholders' equity. |
BHP Billiton Ltd.'s adjusted ROE improved from 2009 to 2010 and from 2010 to 2011.
|
Adjusted Return On Assets (ROA)
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2011 Calculations
| Ratio |
Description |
The company |
| Adjusted ROA |
A profitability ratio calculated as adjusted net income divided by total assets. |
BHP Billiton Ltd.'s adjusted ROA improved from 2009 to 2010 and from 2010 to 2011.
|
