BP 2007 Annual Report Download - page 160

158
40 Capital and reserves
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Share Capital
Share premium redemption Merger
capital account reserve reserve
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At 1 January 2007 5,385 9,074 839 27,201
Currency translation differences (net of tax) –––
Exchange gain on translation of foreign operations transferred to (profit) or loss on sale (net of tax) –––
Actuarial gain relating to pension and other post-retirement benefits (net of tax) –––
Available-for-sale investments marked to market (net of tax) –––
Available-for-sale investments recycling (net of tax) –––
Repurchase of ordinary share capital (166) – 166 –
Share-based payments (net of tax) 18 507 – 5
Cash flow hedges marked to market (net of tax) –––
Cash flow hedges recycling (net of tax) –––
Profit for the year –––
Dividends –––
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At 31 December 2007 5,237 9,581 1,005 27,206
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Share Capital
Share premium redemption Merger
capital account reserve reserve
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At 1 January 2006 5,185 7,371 749 27,190
Currency translation differences (net of tax) –––
Actuarial gain relating to pension and other post-retirement benefits (net of tax) –––
Issue of ordinary share capital for TNK-BP 28 1,222 – –
Available-for-sale investments marked to market (net of tax) –––
Available-for-sale investments recycling (net of tax) –––
Repurchase of ordinary share capital (90) – 90 –
Share-based payments (net of tax) 16 481 – 11
Cash flow hedges marked to market (net of tax) –––
Cash flow hedges recycling (net of tax) –––
Profit for the year –––
Dividends –––
Otherb246––
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At 31 December 2006 5,385 9,074 839 27,201
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Share Capital
Share premium redemption Merger
capital account reserve reserve
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At 31 December 2004 5,403 5,636 730 27,162
Adoption of IAS 39 –––
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At 1 January 2005 5,403 5,636 730 27,162
Currency translation differences (net of tax) –––
Exchange gain on translation of foreign operations transferred to (profit) or loss on sale (net of tax) –––
Actuarial gain relating to pension and other post retirement benefits (net of tax) –––
Issue of ordinary share capital for TNK-BP 27 1,223 – –
Available-for-sale investments marked to market (net of tax) –––
Available-for-sale investments recycling (net of tax) –––
Repurchase of ordinary share capital (265) – 19 –
Share-based payments (net of tax) 20 512 – 28
Cash flow hedges marked to market (net of tax) –––
Cash flow hedges recycling (net of tax) –––
Profit for the year –––
Dividends –––
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At 31 December 2005 5,185 7,371 749 27,190
aAt 31 December 2006, the foreign currency translation reserve included $122 million relating to non-current assets held for sale. During 2007, this was included in the
$147 million recycled to the income statement relating to disposals in 2007. For further details see Note 4.
bReclassification in respect of share repurchases in 2005.
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