BP Annual Review 2003 Introduction Performance highlights Chairman's letter Group chief executive's review It starts here Financial performance Business performance Environmental and social performance Summary accounts Summary corporate governance Summary directors' remuneration report Board of directors Annual general meeting and information for shareholders Further information	Independent auditors' statement To the Members of BP p.l.c. We have examined the group's summary financial statement for the year ended 31 December 2003. This report is made solely to the company's members, as a body, in accordance with section 251 of the Companies Act 1985. To the fullest extent required by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report or for the opinions we have formed. Respective responsibilities of directors and auditors The directors are responsible for preparing BP Annual Review 2003 in accordance with applicable law. Our responsibility is to report to you our opinion on the consistency of the summary financial statement within BP Annual Review 2003 with the full annual accounts, Directors' Report and Directors' Remuneration Report and its compliance with the relevant requirements of section 251 of the Companies Act 1985 and the regulations made thereunder. We also read the other information contained in BP Annual Review 2003 and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the summary financial statement. Basis of opinion We conducted our work in accordance with Bulletin 1999/6 'The auditors' statement on the summary financial statement' issued by the Auditing Practices Board for use in the United Kingdom. Opinion In our opinion the summary financial statement is consistent with the full annual accounts, Directors' Report and Directors' Remuneration Report of BP p.l.c. for the year ended 31 December 2003 and complies with the applicable requirements of section 251 of the Companies Act 1985, and the regulations made thereunder. Ernst & Young LLP Registered Auditor London 9 February 2004 The auditors have issued an unqualified audit report on the annual accounts containing no statement under section 237 (2) or section 237 (3) of the Companies Act 1985. In this section   Summary group income statement   Summary group balance sheet   Summary group cash flow statement   Notes Independent auditors' statement   United States accounting principles

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