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Financial statements - BP

129 Financial statementsbp Annual report and Form 20-F 2020 Consolidated Financial statements of the bp groupIndependent auditor s reports 130 Group income statement 155 Group statement of comprehensive income 156 Group statement of changes in equity 157 Group balance sheet 158 Group cash flow statement 159 Notes 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. Goodwill 19015.

Consolidated financial statements of the bp group Independent auditor’s report to the members of BP p.l.c. Report on the audit of the financial statements 1.Opinion In our opinion: • The financial statements of BP p.l.c. (the ‘parent company’) and its subsidiaries (the ‘group’) give a true and fair view of the state of the group’s and

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