Financial statements
129Financial statementsbp Annual Report and Form 20-F 2020Consolidated Financial statements of the bp groupIndependent auditor s reports 130Group income statement 155Group statement of comprehensive income 156 Group statement of changes in equity 157Group balance sheet 158Group cash flow statement 159Notes on Financial statements1. Significant accounting policies 1602. Non-current assets held for sale 177 3. Business combinations and other significant transactions 1774. Disposals and impairment 178 5. Segmental analysis 1806. Revenue from contracts with customers 1837. Income statement analysis 1838. Exploration expenditure 1849. Taxation 18410. Dividends 18611. Earnings per share 18712. Property, plant and equipment 18913. Capital commitments 19014.
generally accepted accounting practice), including Financial Reporting Standard (FRS) 101 ‘Reduced Disclosure Framework'. • The financial statements have been prepared in accordance with the requirements of the Companies Act 2006 and, as regards the group financial statements, Article 4 of the IAS Regulation.
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