BP PLC
For the period ended Dec 31, 2024. Filed Mar 6, 2025.
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The yearly report of a company based outside the US. It covers much of what a 10-K does, and may follow accounting rules other than US ones.
FY2024 · Filed Mar 6, 2025
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Contents
Equity instruments
Instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements. Instruments that
cannot be settled in thegroup’sown equity instruments and that include no contractual obligation to deliver cash or another financial asset or to exchange
financial assets or financial liabilities with another entity that are potentially unfavourableare classified as equity. Equity instruments issued by thegroup
are recognized at the proceeds received, net of directly attributable issue costs.
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