英国石油公司将退出其在俄罗斯石油公司的股权

英国石油公司董事会今天宣布，英国石油公司将退出其在俄罗斯石油公司的股权。自 2013 年以来，bp 持有俄罗斯石油公司 19.75% 的股权。

bp 还将退出其在俄罗斯境内与 Rosneft 的其他业务。

此外，bp 首席执行官伯纳德·鲁尼 (Bernard Looney) 将从俄罗斯石油公司董事会辞职，立即生效。bp 提名的另一位俄罗斯石油公司董事、前 bp 集团首席执行官鲍勃·杜德利 (Bob Dudley) 也同样从董事会辞职。辞职将要求 bp 改变其对 Rosneft 持股的会计处理，因此，它预计将在 5 月公布的 2022 年第一季度业绩中报告一项重大的非现金费用。

英国石油公司主席赫尔格·隆德说：“行为正在整个地区造成后果。bp 在俄罗斯经营了 30 多年，与杰出的俄罗斯同事合作。然而，这次行动代表了根本性的变化。它导致 bp 董事会在经过彻底的程序后得出结论，我们与国有企业 Rosneft 的合作根本无法继续。我们不能再支持 bp 代表在 Rosneft 董事会中担任职务。Rosneft 的控股不再与 bp 的业务和战略保持一致，现在董事会决定退出 bp 在 Rosneft 的股权。bp 董事会认为，这些决定符合我们所有股东的最佳长期利益。”

英国石油公司首席执行官伯纳德·鲁尼补充说：“和许多人一样，我对乌克兰局势的发展深感震惊和悲伤，我对所有受影响的人表示同情。这让我们从根本上重新考虑了 bp 在俄罗斯石油公司的立场。我相信，我们作为董事会所做的决定不仅是正确的做法，而且也符合 bp 的长期利益。我们的当务之急是关心我们在该地区的伟大人民，我们将尽最大努力支持他们。我们还在研究 bp 如何支持更广泛的人道主义努力。”

自 2020 年以来，伯纳德·鲁尼 (Bernard Looney) 一直担任俄罗斯石油公司的董事，是两位 bp 提名的董事之一。鲍勃·达德利 (Bob Dudley) 自 2013 年以来一直担任俄罗斯石油公司的董事。

对bp报告和财务的影响

由于 bp 提名的董事辞职，bp 已确定其不再符合国际财务报告准则 (IFRS) 规定的对俄罗斯石油公司具有“重大影响”的标准。因此，bp 将不再对其在 Rosneft 的权益进行权益核算，现在将其视为以公允价值计量的金融资产。

这将导致 bp 的财务报告和 2022 年第一季度业绩中的财务发生两项重大变化。

首先，预计将在 2022 年第一季度业绩时产生非现金调整项目费用，即 bp 在 2022 年 3 月 31 日持有的 Rosneft 股权的公允价值与资产账面价值之间的差额。到 2021 年底，这一账面价值约为 140 亿美元。

其次，此外，该变化预计会产生非现金调整项目费用，主要是由于2013年以来累积的汇兑损失，根据国际财务报告准则，以前直接计入权益而不是损益表。到 2021 年底，这些总额约为 110 亿美元，此次调整不会影响股权。

会计处理的变化也意味着 bp 将不再在 Rosneft 的净收入、产量和储量中确认份额1。bp 将不再将 Rosneft 作为 2022 年第一季度业绩的单独部门报告。

由于 bp 现在正在退出其在 Rosneft 的权益，它已将 Rosneft 的股息支付从其财务框架中移除。

bp 还将退出其在俄罗斯境内与 Rosneft 的其他业务。

bp 将继续遵守所有相关的国际贸易规则和制裁。它继续审查这种情况。

bp在俄罗斯资产

• bp在其网站上介绍自己是俄罗斯最大的外国投资者之一。

• bp拥有俄罗斯石油公司19.75%的股份。英国石油公司首席执行官伯纳德鲁尼和前首席执行官鲍勃杜德利为俄罗斯石油公司董事会成员。

• bp与俄罗斯石油公司拥有东西伯利亚Taas-Yuryakh石油项目20%的股份。bp于2015年收购该股权，去年该项目的产量预计将达到每天10万桶。

• 拥有Yermak Neftegaz的49%的股份，成立于2016年，该公司在西西伯利亚和叶尼塞-哈坦加盆地的总面积约260,000平方公里的区域内进行陆上勘探。

• 拥有49%权益的Kharampur项目。Kharampur是一个成熟的油田，整体油田产量有可能翻一番。

• bp对俄罗斯的承诺不仅限于开发石油和天然气储备。bp将企业社会责任视为其在俄罗斯业务不可分割的一部分，对当地社会、文化、教育和慈善项目的整体支持一直是在俄罗斯经营的外国公司中最大的。

了解bp原文，可参考如下链接和原文

https://www.bp.com/en/global/corporate/news-and-insights/press-releases/bp-to-exit-rosneft-shareholding.html

The bp board today announced that bp will exit its shareholding in Rosneft. bp has held a 19.75% shareholding in Rosneft since 2013. 

Additionally, bp chief executive officer Bernard Looney is resigning from the board of Rosneft with immediate effect. The other Rosneft director nominated by bp, former bp group chief executive Bob Dudley, is similarly resigning from the board.  The resignations will require bp to change its accounting treatment of its Rosneft shareholding and, as a result, it expects to report a material non-cash charge with its first quarter 2022 results, to be reported in May. 

bp chair Helge Lund said: “Russia’s attack on Ukraine is an act of aggression which is having tragic consequences across the region. bp has operated in Russia for over 30 years, working with brilliant Russian colleagues. However, this military action represents a fundamental change. It has led the bp board to conclude, after a thorough process, that our involvement with Rosneft, a state-owned enterprise, simply cannot continue. We can no longer support bp representatives holding a role on the Rosneft board. The Rosneft holding is no longer aligned with bp’s business and strategy and it is now the board’s decision to exit bp’s shareholding in Rosneft. The bp board believes these decisions are in the best long-term interests of all our shareholders.” 

bp chief executive officer Bernard Looney added: “Like so many, I have been deeply shocked and saddened by the situation unfolding in Ukraine and my heart goes out to everyone affected. It has caused us to fundamentally rethink bp’s position with Rosneft. I am convinced that the decisions we have taken as a board are not only the right thing to do, but are also in the long-term interests of bp. Our immediate priority is caring for our great people in the region and we will do our utmost to support them. We are also looking at how bp can support the wider humanitarian effort.”

Bernard Looney has been a director of Rosneft as one of two bp-nominated directors since 2020. Bob Dudley has been a director of Rosneft since 2013. 

Impact on reporting and finances

As a result of the resignations of bp’s nominated directors, bp has determined that it no longer meets the criteria set out under International Financial Reporting Standards (IFRS) for having “significant influence” over Rosneft. bp will therefore no longer equity account for its interest in Rosneft, treating it now as a financial asset measured at fair value.  

This will result in two material changes to bp’s financial reporting and finances in the results for the first quarter of 2022. 

First, it is expected to give rise to a non-cash adjusting item charge at the time of the first quarter 2022 results, representing the difference between the fair value of bp’s Rosneft shareholding at 31 March 2022 and the carrying value of the asset. At the end of 2021 this carrying value stood at around $14 billion.  

Second, in addition, the change is expected to result in non-cash adjusting item charge, principally arising from foreign exchange losses accumulated since 2013 that under IFRS were previously recorded directly in equity rather than the income statement. At the end of 2021 these totalled around $11 billion, and this adjustment will not impact equity.  

The change in accounting treatment also means that bp will no longer recognise a share in Rosneft’s net income, production and reserves1. bp will no longer report Rosneft as a separate segment from the first quarter 2022 results. 

As bp now is exiting its interest in Rosneft, it has removed Rosneft dividend payments from its financial frame.  

bp will also exit its other businesses with Rosneft within Russia.

bp will continue to comply with all relevant international trade rules and sanctions. It continues to keep this situation under review.