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

US$ in millions

12 months ended:	Dec 31, 2014	Dec 31, 2013	Dec 31, 2012	Dec 31, 2011	Dec 31, 2010
Profit (loss) for the year	4,003)	23,758)	11,816)	26,097)	(3,324)
Currency translation differences	(6,838)	(1,608)	531)	(531)	259)
Exchange gains (losses) on translation of foreign operations reclassified to gain or loss on sale of businesses and fixed assets	51)	22)	(15)	19)	(20)
Available-for-sale investments marked to market	(1)	(172)	306)	(71)	(191)
Available-for-sale investments reclassified to the income statement	1)	(523)	(1)	(3)	(150)
Cash flow hedges marked to market	(155)	(2,000)	1,466)	44)	(65)
Cash flow hedges reclassified to the income statement	(73)	4)	62)	(195)	(25)
Cash flow hedges reclassified to the balance sheet	(11)	17)	19)	(13)	53)
Remeasurements of the net pension and other post-retirement benefit liability or asset	(4,590)	4,764)	(2,335)	(5,960)	(320)
Share of items relating to equity-accounted entities, net of tax	(2,580)	(22)	(98)	(57)	—)
Income tax	1,481)	(1,374)	446)	1,659)	(137)
Other comprehensive income (loss)	(12,715)	(892)	381)	(5,108)	(596)
Comprehensive income (loss)	(8,712)	22,866)	12,197)	20,989)	(3,920)
Comprehensive income attributable to non-controlling interests	(191)	(292)	(238)	(384)	(398)
Comprehensive income (loss) attributable to BP shareholders	(8,903)	22,574)	11,959)	20,605)	(4,318)

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).

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Comprehensive income item	Description	The company
Profit (loss) for the year attributable to BP shareholders	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	BP PLC profit (loss) for the year attributable to BP shareholders increased from 2012 to 2013 but then decreased significantly from 2013 to 2014.
Comprehensive income (loss) attributable to BP shareholders	Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Exclude changes in equity resulting from investments by owners and distributions to owners.	BP PLC comprehensive income (loss) attributable to BP shareholders increased from 2012 to 2013 but then decreased significantly from 2013 to 2014.

BP PLC (NYSE:BP)

Statement of Comprehensive Income