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BP plc – ‘20-F’ for 12/31/23 – ‘EX-101.DEF’

On:  Friday, 3/8/24, at 6:05am ET   ·   For:  12/31/23   ·   Accession #:  313807-24-8   ·   File #:  1-06262

Previous ‘20-F’:  ‘20-F’ on 3/10/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   4 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/08/24  BP plc                            20-F       12/31/23  214:132M

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML  11.44M 
                Non-Canadian Issuer                                              
 2: EX-2        Plan of Acquisition, Reorganization, Arrangement,   HTML    622K 
                Liquidation or Succession                                        
 3: EX-4.4      Instrument Defining the Rights of Security Holders  HTML     58K 
 4: EX-4.7      Instrument Defining the Rights of Security Holders  HTML     58K 
 6: EX-13       Annual or Quarterly Report to Security Holders      HTML     61K 
10: EX-17       Correspondence re: Departure of a Director          HTML     58K 
11: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     66K 
                Awarded Compensation                                             
 5: EX-12       Statement re: the Computation of Ratios             HTML     66K 
 7: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     58K 
 8: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     98K 
 9: EX-15.5     Letter re: Unaudited Interim Financial Info         HTML     57K 
17: R1          Cover                                               HTML    214K 
18: R2          Group income statement                              HTML    127K 
19: R3          Group statement of comprehensive income             HTML    119K 
20: R4          Group statement of changes in equity                HTML    124K 
21: R5          Group balance sheet                                 HTML    185K 
22: R6          Group cash flow statement                           HTML    163K 
23: R7          Significant accounting policies, judgements,        HTML    257K 
                estimates and assumptions                                        
24: R8          Non-current assets held for sale (Notes)            HTML     78K 
25: R9          Business combinations                               HTML     82K 
26: R10         Disposals and impairment                            HTML    141K 
27: R11         Segmental analysis                                  HTML    243K 
28: R12         Sales and other operating revenues                  HTML     72K 
29: R13         Income statement analysis                           HTML     84K 
30: R14         Exploration for and evaluation of oil and natural   HTML     76K 
                gas resources                                                    
31: R15         Taxation                                            HTML    184K 
32: R16         Dividends                                           HTML     86K 
33: R17         Earnings per share                                  HTML    115K 
34: R18         Property, plant and equipment                       HTML    203K 
35: R19         Capital commitments                                 HTML     59K 
36: R20         Goodwill and impairment review of goodwill          HTML    112K 
37: R21         Intangible assets                                   HTML    131K 
38: R22         Investments in joint ventures (Notes)               HTML    215K 
39: R23         Investments in associates                           HTML    142K 
40: R24         Other investments                                   HTML    122K 
41: R25         Inventories                                         HTML     71K 
42: R26         Trade and other receivables                         HTML     78K 
43: R27         Valuation and qualifying accounts (Notes)           HTML     86K 
44: R28         Trade and other payables                            HTML     83K 
45: R29         Provisions                                          HTML    105K 
46: R30         Pensions and other post-retirement benefits         HTML    538K 
47: R31         Cash and cash equivalents                           HTML     66K 
48: R32         Finance debt                                        HTML     96K 
49: R33         Capital disclosures and net debt                    HTML    107K 
50: R34         Leases                                              HTML     82K 
51: R35         Financial instruments and financial risk factors    HTML    221K 
52: R36         Derivative financial instruments                    HTML    463K 
53: R37         Called-up share capital                             HTML    529K 
54: R38         Capital and reserves                                HTML    529K 
55: R39         Contingent liabilities and legal proceedings        HTML     77K 
56: R40         Remuneration of senior management and               HTML     80K 
                non-executive directors                                          
57: R41         Employee costs and numbers                          HTML    538K 
58: R42         Auditor?s remuneration                              HTML     76K 
59: R43         Subsidiaries, joint arrangements and associates     HTML     91K 
60: R44         Events after reporting period                       HTML     60K 
61: R45         Significant accounting policies, judgements,        HTML    310K 
                estimates and assumptions (Policies)                             
62: R46         Significant accounting policies, judgements,        HTML    220K 
                estimates and assumptions (Tables)                               
63: R47         Non-current assets held for sale (Tables)           HTML     75K 
64: R48         Business combinations (Tables)                      HTML     78K 
65: R49         Disposals and impairment (Tables)                   HTML    130K 
66: R50         Segmental analysis (Tables)                         HTML    236K 
67: R51         Sales and other operating revenues (Tables)         HTML     70K 
68: R52         Income statement analysis (Tables)                  HTML     84K 
69: R53         Exploration for and evaluation of oil and natural   HTML     75K 
                gas resources (Tables)                                           
70: R54         Taxation (Tables)                                   HTML    187K 
71: R55         Dividends (Tables)                                  HTML     85K 
72: R56         Earnings per share (Tables)                         HTML    112K 
73: R57         Property, plant and equipment (Tables)              HTML    207K 
74: R58         Goodwill and impairment review of goodwill          HTML    103K 
                (Tables)                                                         
75: R59         Intangible assets (Tables)                          HTML    131K 
76: R60         Investments in joint ventures (Tables)              HTML    210K 
77: R61         Investments in associates (Tables)                  HTML    141K 
78: R62         Other investments (Tables)                          HTML     69K 
79: R63         Inventories (Tables)                                HTML     70K 
80: R64         Trade and other receivables (Tables)                HTML     77K 
81: R65         Valuation and qualifying accounts (Tables)          HTML     84K 
82: R66         Trade and other payables (Tables)                   HTML     80K 
83: R67         Provisions (Tables)                                 HTML    102K 
84: R68         Pensions and other post-retirement benefits         HTML    500K 
                (Tables)                                                         
85: R69         Cash and cash equivalents (Tables)                  HTML     64K 
86: R70         Finance debt (Tables)                               HTML     97K 
87: R71         Capital disclosures and net debt (Tables)           HTML    105K 
88: R72         Leases (Tables)                                     HTML     82K 
89: R73         Financial instruments and financial risk factors    HTML    327K 
                (Tables)                                                         
90: R74         Derivative financial instruments (Tables)           HTML    461K 
91: R75         Called-up share capital (Tables)                    HTML    110K 
92: R76         Capital and reserves (Tables)                       HTML    467K 
93: R77         Remuneration of senior management and               HTML     76K 
                non-executive directors (Tables)                                 
94: R78         Employee costs and numbers (Tables)                 HTML     92K 
95: R79         Auditor?s remuneration (Tables)                     HTML     73K 
96: R80         Subsidiaries, joint arrangements and associates     HTML     91K 
                (Tables)                                                         
97: R81         Significant accounting policies, judgements,        HTML     87K 
                estimates and assumptions - Significant accounting               
                policies: use of judgements, estimates and                       
                assumptions (Details)                                            
98: R82         Significant accounting policies, judgements,        HTML     69K 
                estimates and assumptions - Significant judgement:               
                accounting for interests in other entities                       
                (Details)                                                        
99: R83         Significant accounting policies, judgements,        HTML     69K 
                estimates and assumptions - Intangible assets                    
                (Details)                                                        
100: R84         Significant accounting policies, judgements,        HTML     81K  
                estimates and assumptions - Summary of useful                    
                lives of property, plant and equipment (Details)                 
101: R85         Significant accounting policies, judgements,        HTML    131K  
                estimates and assumptions - Impairment of                        
                property, plant and equipment, intangible assets,                
                and goodwill (Details)                                           
102: R86         Significant accounting policies, judgements,        HTML     62K  
                estimates and assumptions - Significant judgement:               
                supplier financing arrangements (Details)                        
103: R87         Significant accounting policies, judgements,        HTML    104K  
                estimates and assumptions - Provisions and                       
                contingencies, decommissioning, environmental                    
                expenditures and liabilities (Details)                           
104: R88         Non-current assets held for sale - Narrative        HTML     77K  
                (Details)                                                        
105: R89         Non-current assets held for sale (Details)          HTML     99K  
106: R90         Business combinations - Narrative (Details)         HTML     80K  
107: R91         Business combinations - Summary of fair values of   HTML    103K  
                identifiable assets and liabilities acquired                     
                (Details)                                                        
108: R92         Disposals and impairment - Schedule of amounts      HTML     83K  
                recognized in the income statement in respect of                 
                disposals and impairments (Details)                              
109: R93         Disposals and impairment - Schedule of proceeds     HTML     75K  
                and principal gains and losses on disposals by                   
                segment (Details)                                                
110: R94         Disposals and impairment - Narrative (Details)      HTML    192K  
111: R95         Disposals and impairment - Summary of financial     HTML     95K  
                information relating to the sale of businesses                   
                (Details)                                                        
112: R96         Segmental analysis - Narrative (Details)            HTML     58K  
113: R97         Segmental analysis - Results by Segment (Details)   HTML    149K  
114: R98         Segmental analysis - Results by Geographical Area   HTML     72K  
                (Details)                                                        
115: R99         Sales and other operating revenues (Details)        HTML     73K  
116: R100        Income statement analysis - Summary of              HTML    101K  
                non-operating income and expense (Details)                       
117: R101        Exploration for and evaluation of oil and natural   HTML     87K  
                gas resources - Summary of exploration and                       
                evaluation information (Details)                                 
118: R102        Taxation - Disclosure of major components of tax    HTML     78K  
                expense (Details)                                                
119: R103        Taxation - Narrative (Details)                      HTML     78K  
120: R104        Taxation - Disclosure of reconciliation of items    HTML    113K  
                affected by overall tax credit (Details)                         
121: R105        Taxation - Disclosure of movement in net deferred   HTML     70K  
                tax liability (Details)                                          
122: R106        Taxation - Disclosure of deferred tax in the        HTML    119K  
                income statement and the balance sheet by category               
                of temporary difference (Details)                                
123: R107        Taxation - Disclosure of temporary differences,     HTML     83K  
                unused tax credits and unused tax losses (Details)               
124: R108        Taxation - Disclosure of unrecognized deferred tax  HTML     66K  
                or write-down of deferred tax assets (Details)                   
125: R109        Dividends - Narrative (Details)                     HTML     65K  
126: R110        Dividends - Schedule of dividends announced and     HTML     86K  
                paid (Details)                                                   
127: R111        Earnings per share - Earnings per share, basic and  HTML     66K  
                diluted (Details)                                                
128: R112        Earnings per share - Weighted average number of     HTML     76K  
                shares outstanding reconciliation (Details)                      
129: R113        Earnings per share - Narrative (Details)            HTML     70K  
130: R114        Earnings per share - Dilutive effect of share       HTML     76K  
                options (Details)                                                
131: R115        Earnings per share - Dilutive effect of share       HTML     76K  
                units (Details)                                                  
132: R116        Property, plant and equipment - Summary of          HTML    210K  
                property, plant and equipment (Details)                          
133: R117        Capital commitments (Details)                       HTML     65K  
134: R118        Goodwill and impairment review of goodwill -        HTML     78K  
                Disclosure of reconciliation of goodwill (Details)               
135: R119        Goodwill and impairment review of goodwill -        HTML     83K  
                Disclosure of goodwill by segment (Details)                      
136: R120        Goodwill and impairment review of goodwill -        HTML     91K  
                Narrative (Details)                                              
137: R121        Intangible assets - Schedule of intangible assets   HTML    129K  
                (Details)                                                        
138: R122        Investments in joint ventures - Summarized          HTML     72K  
                aggregate financial information of joint ventures                
                (Details)                                                        
139: R123        Investments in joint ventures - Narrative           HTML     89K  
                (Details)                                                        
140: R124        Investments in joint ventures - Summarized          HTML    165K  
                financial information relating to joint ventures                 
                (Details)                                                        
141: R125        Investments in joint ventures - Summarized          HTML    179K  
                financial information relating to the group's                    
                share of joint ventures (Details)                                
142: R126        Investments in joint ventures - Transactions        HTML     69K  
                between group and its joint ventures (Details)                   
143: R127        Investments in associates - Summarized aggregate    HTML    154K  
                financial information of associates (Details)                    
144: R128        Investments in associates - Narrative (Details)     HTML     78K  
145: R129        Investments in associates - Summarized financial    HTML    151K  
                information relating to associates (Details)                     
146: R130        Investments in associates - Summary of              HTML     68K  
                transactions between the group and its associates                
                (Details)                                                        
147: R131        Other investments - Schedule of other investments   HTML     69K  
                (Details)                                                        
148: R132        Inventories - Schedule of inventories (Details)     HTML     77K  
149: R133        Inventories - Narrative (Details)                   HTML     63K  
150: R134        Trade and other receivables - Summary of trade and  HTML     94K  
                other receivables (Details)                                      
151: R135        Valuation and qualifying accounts - Schedule of     HTML     79K  
                valuation and qualifying accounts (Details)                      
152: R136        Trade and other payables - Schedule of trade and    HTML    101K  
                other payables (Details)                                         
153: R137        Trade and other payables - Narrative (Details)      HTML     70K  
154: R138        Provisions - Schedule of provisions (Details)       HTML    118K  
155: R139        Pensions and other post-retirement benefits -       HTML     89K  
                Narrative (Details)                                              
156: R140        Pensions and other post-retirement benefits -       HTML     87K  
                Details of assumptions used to estimate benefit                  
                obligations (Details)                                            
157: R141        Pensions and other post-retirement benefits -       HTML     81K  
                Summary of mortality assumptions (Details)                       
158: R142        Pensions and other post-retirement benefits -       HTML     67K  
                Current asset allocation (Details)                               
159: R143        Pensions and other post-retirement benefits - Fair  HTML    132K  
                value of assets held by the defined benefit plans                
                (Details)                                                        
160: R144        Pensions and other post-retirement benefits -       HTML    306K  
                Analysis of the amounts charged to profit (Loss),                
                Recognized in Other Comprehensive Income, and                    
                Movement in Obligations (Details)                                
161: R145        Pensions and other post-retirement benefits -       HTML     83K  
                Sensitivity analysis and actuarial assumptions                   
                (Details)                                                        
162: R146        Pensions and other post-retirement benefits -       HTML     69K  
                Effect of longevity on expenses and obligations                  
                (Details)                                                        
163: R147        Pensions and other post-retirement benefits -       HTML     85K  
                Expected future benefit payments (Details)                       
164: R148        Cash and cash equivalents - Schedule of cash and    HTML     66K  
                cash equivalents (Details)                                       
165: R149        Cash and cash equivalents - Narrative (Details)     HTML     64K  
166: R150        Finance debt - Summary of current and non-current   HTML     66K  
                borrowings (Details)                                             
167: R151        Finance debt - Narrative (Details)                  HTML     74K  
168: R152        Finance debt - Summary of weighted average          HTML     81K  
                interest rates (Details)                                         
169: R153        Finance debt - Summary of fair value and carrying   HTML     69K  
                value of borrowings (Details)                                    
170: R154        Capital disclosures and net debt - Disclosure of    HTML     82K  
                the net debt ratio (Details)                                     
171: R155        Capital disclosures and net debt - Disclosure of    HTML    106K  
                reconciliation of liabilities arising from                       
                financing activities (Details)                                   
172: R156        Capital disclosures and net debt - Narrative        HTML     61K  
                (Details)                                                        
173: R157        Leases - Narrative (Details)                        HTML     61K  
174: R158        Leases - Disclosure of maturity analysis of         HTML     83K  
                operating lease payments (Details)                               
175: R159        Leases - Disclosure of quantitative information     HTML     66K  
                about right-of-use assets (Details)                              
176: R160        Financial instruments and financial risk factors -  HTML    115K  
                Schedule of financial assets and liabilities                     
                (Details)                                                        
177: R161        Financial instruments and financial risk factors -  HTML    192K  
                Narrative (Details)                                              
178: R162        Financial instruments and financial risk factors -  HTML     73K  
                Summary of credit risk profile of financial assets               
                (Details)                                                        
179: R163        Financial instruments and financial risk factors -  HTML    108K  
                Financial instruments subject to offsetting,                     
                enforceable master netting arrangements and                      
                similar agreements (Details)                                     
180: R164        Financial instruments and financial risk factors -  HTML    114K  
                Schedule of timing of cash outflows (Details)                    
181: R165        Financial instruments and financial risk factors -  HTML     79K  
                Schedule of future cash outflows for derivative                  
                instruments (Details)                                            
182: R166        Derivative financial instruments - Summary of fair  HTML    107K  
                value of derivative instruments (Details)                        
183: R167        Derivative financial instruments - Summary of       HTML    132K  
                maturities of derivative assets and liabilities                  
                (Details)                                                        
184: R168        Derivative financial instruments - Analysis of      HTML    147K  
                fair value derivative sssets and liabilities by                  
                maturity and fair value estimation (Details)                     
185: R169        Derivative financial instruments - Disclosure of    HTML     95K  
                changes in fair value of derivative instruments                  
                (Details)                                                        
186: R170        Derivative financial instruments - Narrative        HTML     81K  
                (Details)                                                        
187: R171        Derivative financial instruments - Fair value of    HTML     73K  
                hedge ineffectiveness (Details)                                  
188: R172        Derivative financial instruments - Carrying and     HTML     73K  
                notional amounts of hedges (Details)                             
189: R173        Derivative financial instruments - Weighted         HTML     66K  
                average exchange rates and sales prices, cash flow               
                hedges (Details)                                                 
190: R174        Derivative financial instruments - Summary of       HTML     71K  
                changes in fair value, hedges used to calculate                  
                ineffectiveness (Details)                                        
191: R175        Derivative financial instruments - Summary of       HTML     69K  
                carrying amount of fair value hedges (Details)                   
192: R176        Derivative financial instruments - Summary of       HTML     86K  
                tenor of nominal amount of hedges (Details)                      
193: R177        Derivative financial instruments - Weighted         HTML     69K  
                average exchange rates of hedges (Details)                       
194: R178        Derivative financial instruments - Accumulated      HTML     73K  
                fair value adjustments of the hedged items                       
                (Details)                                                        
195: R179        Derivative financial instruments - Movement in      HTML    116K  
                reserves related to hedge accounting (Details)                   
196: R180        Called-up share capital - Summary of allotted,      HTML    102K  
                called up and fully paid share capital (Details)                 
197: R181        Called-up share capital - Narrative (Details)       HTML     81K  
198: R182        Called-up share capital - Treasury shares           HTML     77K  
                (Details)                                                        
199: R183        Capital and reserves - Summary of reserves and      HTML    236K  
                other equity interest (Details)                                  
200: R184        Capital and reserves - Narrative (Details)          HTML    106K  
201: R185        Capital and reserves - Summary of pre-tax tax       HTML    136K  
                amounts of component of other comprehensive income               
                (Details)                                                        
202: R186        Contingent liabilities and legal proceedings -      HTML     91K  
                Disclosure of legal proceedings (Details)                        
203: R187        Remuneration of senior management and               HTML     73K  
                non-executive directors - Remuneration of                        
                directors, senior managment, and non-executive                   
                directors (Details)                                              
204: R188        Employee costs and numbers (Details)                HTML     98K  
205: R189        Auditor?s remuneration - Summary of auditor's       HTML     72K  
                remuneration (Details)                                           
206: R190        Auditor?s remuneration - Narrative (Details)        HTML     68K  
207: R191        Subsidiaries, joint arrangements and associates -   HTML    112K  
                Disclosures of interests in subsidiaries, joint                  
                arrangements, and associates (Details)                           
208: R192        Events after reporting period (Details)             HTML     69K  
209: R9999       Uncategorized Items - bp-20231231.htm               HTML     71K  
211: XML         IDEA XML File -- Filing Summary                      XML    446K  
214: XML         XBRL Instance -- bp-20231231_htm                     XML  12.90M  
210: EXCEL       IDEA Workbook of Financial Report Info              XLSX    603K  
13: EX-101.CAL  XBRL Calculations -- bp-20231231_cal                 XML    553K 
14: EX-101.DEF  XBRL Definitions -- bp-20231231_def                  XML   2.97M 
15: EX-101.LAB  XBRL Labels -- bp-20231231_lab                       XML   4.50M 
16: EX-101.PRE  XBRL Presentations -- bp-20231231_pre                XML   3.62M 
12: EX-101.SCH  XBRL Schema -- bp-20231231                           XSD    720K 
212: JSON        XBRL Instance as JSON Data -- MetaLinks              942±  1.54M  
213: ZIP         XBRL Zipped Folder -- 0000313807-24-000008-xbrl      Zip  38.87M

‘EX-101.DEF’   —   XBRL Definitions — bp-20231231_def

This Exhibit is an XBRL File.

                                                                                                                                                                                
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1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/12/24  BP plc                            F-3ASR      3/12/24   12:797K                                   Donnelley … Solutions/FA

3 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/04/16  BP plc                            20-F       12/31/15   10:28M                                    Donnelley … Solutions/FA
 3/03/15  BP plc                            20-F       12/31/14    8:23M                                    Donnelley … Solutions/FA
 3/05/10  BP plc                            20-F       12/31/09    7:4.3M                                   Donnelley … Solutions/FA
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