pCBCR iXBRL

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Revenues	Profit (loss) before tax	Income tax paid (on cash basis)	Income tax accrued – current year	Accumulated earnings	Number of employees
AUSTRIA	AT	1727501838	-1501444	4942	17716	30975663	88
BELGIUM	BE	882701676	30135421	8937182	8354627	168175072	194
CROATIA	HR	55248776	-108854	0	12878	-2428375	0
CYPRUS	CY	145631687	7059292	679465	616785	0	32
DENMARK	DK	185667034	6066063	2357853	1692625	51799202	16
FINLAND	FI	151757582	2933895	0	0	-4350492	27
FRANCE	FR	3092013934	412676	3635711	-250337	-312381112	270
GERMANY	DE	41680960780	-436365637	93779125	29004581	237905788	4495
GREECE	GR	466898890	4233250	3640077	1604569	176213948	75
HUNGARY	HU	131337007	17178129	5591407	5712699	17928316	3387
ICELAND	IS	17640900	4793563	0	0	-10476946	0
IRELAND	IE	2189716	824999	0	55450	12946493	5
ITALY	IT	146218205	2072681	2464769	2010784	68461724	88
LUXEMBOURG	LU	532811087	12393340	-2556309	3200715	44369761	235
NETHERLANDS	NL	17093550443	-259132787	-94002509	-12562552	-2563401597	933
NORWAY	NO	306182290	6595638	662202	588557	43595259	32
PANAMA	PA	69790321	-1046528	0	0	0	0
POLAND	PL	2354117055	-8745649	-2555900	4853035	118659145	2768
PORTUGAL	PT	1803933992	87028243	30141617	22965937	501267795	181
ROMANIA	RO	232590482	8472456	1617095	1728878	29554035	27
RUSSIAN FEDERATION	RU	-392746	-392746	0	0	23657920	0
SLOVAK REPUBLIC	SK	0	191174	4332	4332	542689	13
SPAIN	ES	10738893977	272891451	21928299	29969263	2442727444	2351
SWEDEN	SE	314703570	12294530	1160452	2215083	75299565	49
TRINIDAD AND TOBAGO	TT	4181847114	-117644298	117315168	103430876	6654411	823
TURKEY	TR	376878833	42180147	10074057	-10189536	108113254	243
VIETNAM	VN	194734423	56203617	12312181	11253669	30388159	158
Virgin Islands (British)	VG	0	0	0	0	-127911134	0
All other tax jurisdictions (aggregated basis)
		301535054165	8499610314	6364023544	6074773986	267480269602	77142

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking	Brief description per country of nature of activities in Member State or tax jurisdiction
AUSTRIA	AT	• Castrol Österreich Lubricants GmbH • bp Retail Real Estate GmbH • bp Austria GmbH • bp Retail Austria GmbH • OVERSEAS PERMANENT ESTABLISHMENT - BP Europa SE Zweigniederlassung BP Austria • CASTROL Austria GmbH	Sales, Marketing or Distribution; Holding shares or other equity instruments
BELGIUM	BE	• OFP BP Pensioenfonds • Castrol Belgium B.V. • BP Iraq N.V. • OVERSEAS PERMANENT ESTABLISHMENT - BP Europa SE - BP Belgium	Administrative, Management or Support Services; Sales, Marketing or Distribution; Provision of Services to unrelated parties
CROATIA	HR	• Air BP Croatia d.o.o.	Sales, Marketing or Distribution
CYPRUS	CY	• OVERSEAS PERMANENT ESTABLISHMENT - BP Eastern Mediterranean Limited - Cyprus	Sales, Marketing or Distribution
DENMARK	DK	• Castrol Denmark A/S • JERA Nex bp Danmark ApS (De-consolidated - 30-Jul-2025) • BP Danmark A/S (Dissolved - 07-Mar-2025) • BP Aviation A/S	Sales, Marketing or Distribution; Manufacturing or Production; Holding shares or other equity instruments
FINLAND	FI	• Air BP Finland Oy	Sales, Marketing or Distribution
FRANCE	FR	• Castrol France Sas • Lightsource France Development SAS • Lightsource France SPV 1 SAS • Lightsource France SPV 2 SAS • Lightsource France SPV 3 SAS • Lightsource France SPV 4 SAS • Lightsource France SPV 5 SAS • Lightsource France SPV 6 SAS • Lightsource France SPV 7 SAS • SRHP • Produits Metallurgie Doittau • BP France	Sales, Marketing or Distribution; Administrative, Management or Support Services; Holding shares or other equity instruments; Dormant
GERMANY	DE	• Castrol Deutschland Verwaltungsgesellschaft mbH • Castrol Germany GmbH • GETEC ENERGIE GmbH • BP Energy Holdings GmbH • EEG Energie- Einkaufs- und Service GmbH • DAM GmbH • GEWI GmbH • FORTAS Energie Gas GmbH • Dritte Energieversorgungsvorratsgesellschaft mbH • Lightsource Development Deutschland GmbH • Lightsource LP 1 GmbH • Lightsource GP GmbH • JERA Nex bp OFW Management 1 GmbH (De-consolidated - 30-Jul-2025) • bp OFW Management 2 GmbH (De-consolidated - 30-Jul-2025) • JERA Nex bp OFW Management 3 GmbH (De-consolidated - 30-Jul-2025) • bp Offshore Wind Deutschland GmbH (De-consolidated - 30-Jul-2025) • BP Holdings Central Europe B.V. • Lingen Green Hydrogen Management GmbH • BP Lingen Green Hydrogen Verwaltung GmbH • B2Mobility GmbH • Gelsenkirchen Raffinerie Netz GmbH • bp Business Services Germany GmbH • DHC Solvent Chemie GmbH • Ruhr Oel GmbH • BP Olex Fanal Mineralöl GmbH • Aral Aktiengesellschaft • BP Europa SE	Holding shares or other equity instruments; Manufacturing or Production; Sales, Marketing or Distribution; Administrative, Management or Support Services; Dormant; Research and Development; Holding or Managing intellectual property; Provision of Services to unrelated parties
GREECE	GR	• Castrol Hellas Single Member Societe Anonyme • Lightsource Renewable Energy Greece Development Single Member S.A. • Green Energy Plus 1 S.M.S.A. • Clean Energy 1 S.M.S.A. • Green Energy Plus 2 S.M.S.A. • Green Energy Plus 7 S.M.S.A • Clean Energy 4 S.M.S.A. • Akarnanika Photovoltaic Systems Single-Member Private Company • Enipeas Single Member S.A. • AI ENERGY SINGLE MEMBER P.C. • Lightsource Renewable Greece BESS 2 S.A. • Lightsource Renewable Greece BESS 1 S.A. • Lightsource Renewable Energy Greece Projects 3 SINGLE MEMBER S.A. • BP Oil Hellenic S.M.S.A.	Purchasing or Procurement; Administrative, Management or Support Services; Sales, Marketing or Distribution
HUNGARY	HU	• OVERSEAS PERMANENT ESTABLISHMENT - BP Europa SE Magyarorszagi Fioktelepe • BP Business Service Centre KFT	Sales, Marketing or Distribution; Administrative, Management or Support Services
ICELAND	IS	• Air BP Iceland	Sales, Marketing or Distribution
IRELAND	IE	• Castrol (Ireland) Limited • Lightsource Renewable Energy Ireland Limited • Lightsource Ireland Development Holdings Limited • Lightsource Ireland SPV 6 Limited	Sales, Marketing or Distribution; Administrative, Management or Support Services; Holding shares or other equity instruments
ITALY	IT	• Castrol Italia S.P.A • Lightsource Renewable Energy Italy SPV 33 S.r.l. • Lightsource Renewable Energy Italy Development, S.r.l. • Lightsource Renewable Energy Italy Holdings S.r.l. • Lightsource Renewable Energy Italy SPV 1 S.r.l. • Lightsource Renewable Energy Italy SPV 2 S.r.l. • Lightsource Renewable Energy Italy SPV 4 S.r.l. • Lightsource Renewable Energy Italy Finco S.r.l. • Lightsource Renewable Energy Italy SPV 10 S.r.l. • Lightsource Renewable Energy Italy SPV 8 S.r.l. • Lightsource Renewable Energy Italy SPV 9 S.r.l. • Belenos S.r.l. • Pollon S.r.l. • ML Energie Rinnovabili S.r.l. • HF Solar 3 S.r.l. • Marsala Energie S.r.l. • HF Solar 4 S.r.l. • HF Solar 5 S.r.l. • Melilli Energie S.r.l. • HF Solar 10 S.r.l. • Lightsource Renewable Energy Italy SPV 13 S.r.l. • Lightsource Renewable Energy Italy SPV 14 S.r.l. • Lightsource Renewable Energy Italy SPV 15 S.r.l. • Lightsource Renewable Energy Italy SPV 12 S.r.l. • Lightsource Renewable Energy Italy SPV 16 S.r.l. • Lightsource Renewable Energy Italy SPV 18 S.r.l. • Lightsource Renewable Energy Italy SPV 19 S.r.l. • Lightsource Renewable Energy Italy SPV 20 S.r.l. • Lightsource Renewable Energy Italy SPV 21 S.r.l. • Lightsource Renewable Energy Italy SPV 17 S.r.l. • Lightsource Renewable Energy Italy SPV 22 S.r.l. • Lightsource Renewable Energy Italy SPV 23 S.r.l. • Lightsource Renewable Energy Italy SPV 24 S.r.l. • Lightsource Renewable Energy Italy SPV 25 S.r.l. • Lightsource Renewable Energy Italy SPV 26 S.r.l. • Lightsource Renewable Energy Italy SPV 27 S.r.l. • Lightsource Renewable Energy Italy SPV 28 S.r.l. • Lightsource Renewable Energy Italy SPV 29 S.r.l. • Lightsource Renewable Energy Italy SPV 30 S.r.l. • Lightsource Renewable Energy Italy SPV 31 S.r.l. • Lightsource Renewable Energy Italy SPV 32 S.r.l. • HF Solar 1 S.r.l. (Sold - 03-Dec-2025) • HF Solar 2 S.r.l. (Sold - 03-Dec-2025) • Lightsource Renewable Energy Italy SPV 11 S.r.l (Sold - 10-Apr-2025) • BP Italia Holdings SpA	Manufacturing or Production; Sales, Marketing or Distribution; Administrative, Management or Support Services; Holding shares or other equity instruments
LUXEMBOURG	LU	• Aral Tankstellen Services Sarl • Aral Luxembourg S.A.	Sales, Marketing or Distribution
NETHERLANDS	NL	• Castrol Holdings Europe B.V. • Castrol Nederland B.V. • ConceptsnSolutions B.V. • Energie Makelaar B.V. • Lightsource Renewable Energy Netherlands Development B.V. • Lightsource Renewable Energy Netherlands Holdings B.V. • Zonneweide LS 4 B.V. • Zonneweide LS 5 B.V. • Zonneweide LS 6 B.V. • Zonneweide LS 7 B.V. • Zonneweide LS 8 B.V. • Zonneweide Liesvelden B.V. (Sold - 11-Apr-2025) • Vaals B.V. (De-consolidated - 30-Jul-2025) • Amoco Chemicals (FSC) B.V. in liquidatie (Deregistered - 14-Nov-2025) • BP Management Netherlands B.V. in liquidatie (Deregistered - 14-Nov-2025) • Actomat B.V. (Sold - 01-Dec-2025) • bp Retail Netherlands B.V. (Sold - 01-Dec-2025) • FreeBees B.V. (Sold - 01-Dec-2025) • Mobility Hub Nieuw Reijerwaard B.V. (Sold - 28-Nov-2025) • BP Canada International Holdings B.V. • OVERSEAS PERMANENT ESTABLISHMENT - Ruhr Oel GmbH - Netherlands • BP Commodity Supply B.V. • OVERSEAS PERMANENT ESTABLISHMENT - BP Gas Marketing Limited - Netherlands • bp Netherlands B.V. • BP Nederland Holdings B.V. • BP Raffinaderij Rotterdam B.V. • BP Management International B.V. • Castrol B.V. • BP Netherlands Upstream B.V. • Amoco Canada International Holdings B.V. • Amoco Exploration Holdings B.V. • BP Egypt West Mediterranean (Block B) B.V. • BP Egypt Ras El Barr B.V. • BPNE International B.V. • Amoco Trinidad Gas B.V. • BP Holdings International B.V. • BP Holdings B.V. • Foseco Holding International B.V. • BP Offshore Renewables Energy B.V. (De-consolidated - 30-Jul-2025) • Vaals HoldCo B.V. (De-consolidated - 30-Jul-2025) • BP Egypt Production B.V. • BP Egypt East Tanka B.V. • OVERSEAS PERMANENT ESTABLISHMENT - BP Europa SE - BP Nederland	Holding shares or other equity instruments; Sales, Marketing or Distribution; Purchasing or Procurement; Administrative, Management or Support Services; Dormant; Regulated Financial Services; Manufacturing or Production; Provision of Services to unrelated parties
NORWAY	NO	• Castrol Norway AS • Korea HoldCo2 AS (Sold - 14-Mar-2025) • Air BP Norway AS • BP Norway Offshore Wind SN2 Holdco AS	Sales, Marketing or Distribution; Holding shares or other equity instruments; Provision of Services to unrelated parties
PANAMA	PA	• OVERSEAS PERMANENT ESTABLISHMENT - BP Marine Limited - Panama • OVERSEAS PERMANENT ESTABLISHMENT - BP Products North America Inc. - Panama (Deregistered - 24-Nov-2025)	Sales, Marketing or Distribution
POLAND	PL	• Castrol CEE spółka z ograniczoną odpowiedzialnością • LS 1 sp. z.o.o. • LS 2 sp. z.o.o. • LS 3 sp. z.o.o. • LS 4 sp. z.o.o. • LS 5 sp. z.o.o. • LS 6 sp. z.o.o. • LS 7 sp. z.o.o. • Lightsource Development Polska sp. z o.o. • RD PV Produkcja 5 Spółka Z Ograniczona Odpowiedzialnoscia • LS 8 sp. z o.o. • LS 9 sp. z.o.o. • LS 10 sp. z o.o. • LS 11 sp. z o.o. • LS 12 sp. z o.o. • LS 13 sp. z.o.o. • LS 14 sp. z.o.o. • BP Polska Services Sp. z o.o. • OVERSEAS PERMANENT ESTABLISHMENT - BP Europa SE Spolka Europejska Oddzial w Polsce	Sales, Marketing or Distribution; Administrative, Management or Support Services; Provision of Services to unrelated parties
PORTUGAL	PT	• Castrol Portugal, S.A. • LSbp Portugal SPV 3, Unipessoal LDA • LSbp Portugal SPV 4, Unipessoal LDA • LSbp SPV 5, Unipessoal LDA • Lightsource Development Portugal, Unipessoal Lda • Lightsource Renewable Energy Portugal (HoldCo), Lda. • Dapsun - Investimentos e Consultoria, LDA. • Coherent Modernity Lda • Ignichoice Renewable Energy V, Unipessoal LDA • Ramisun – Consultoria e Energias Renováveis, Unipessoal Lda. • Solid Tomorrow - Energia Unipessoal Lda • Suninger - Consultoria e Energias Renováveis, Unipessoal Lda • Coloursflow - Unipessoal Lda • Forest Constellation - Unipessoal Lda • Ignidap – Energias Renováveis, Unipessoal Lda • Tolerantdiagonal - Lda • LSbp Portugal SPV 2, Unipessoal LDA • LSbp Portugal SPV 1, Unipessoal LDA • Sociedade de Promocao Imobiliaria Quinta do Loureiro, SA • Fuelplane- Sociedade Abastecedora De Aeronaves, Unipessoal, Lda • BP Portugal -Comercio de Combustiveis e Lubrificantes SA	Sales, Marketing or Distribution; Administrative, Management or Support Services; Holding shares or other equity instruments
ROMANIA	RO	• Castrol Lubricants RO S.R.L • Romanian Fuelling Services S.R.L. • Air BP Sales Romania S.R.L.	Sales, Marketing or Distribution; Administrative, Management or Support Services
RUSSIAN FEDERATION	RU	• Limited liability company Setra Lubricants	Dormant
SLOVAK REPUBLIC	SK	• Blueprint Power Slovakia s.r.o.	Provision of Services to unrelated parties
SPAIN	ES	• Castrol España, S.L. Sociedad Unipersonal • Global Daimon, S.L. • Global Meguro, S.L. • Global Toyosu, S.L. • Castellana Power, S.L.U. • Alejandria Power, S.L.U. • Lightsource Spain O&M, SL • Lightsource Renewable Energy Spain SPV 1, SL • Lightsource Renewable Energy Spain Development, SL • Lightsource Renewable Energy Spain Holdings, SL • Lightsource Renewable Energy Garnacha, S.L. • Lightsource Europe Asset Management, SL • Lightsource Renewable Energy Trading, SL • ISC Greenfield 12, S.L. • ISC Greenfield 7, S.L. • Parque FV Borealis, S.L. • Parque FV Polaris, S.L. • Sinfonia Solar Energy Power, S.L.U. • Rin Power, S.L.U. • Global Cotolengo, S.L.U • Global Tarquinia, S.L.U • Global Treviso, S.L.U • Global Valdenoches, S.L.U • Global Atarazana, S.L.U • Global Baterno, S.L.U • Global Aljarafe, S.L.U • Global Aroche, S.L.U • Global Baza, S.L.U • Global Brenes, S.L.U • Inversiones Energy Madrid, S.L.U. • Castiinversiones Renovables, S.L. • Global Zalmuna, S.L. • Caletona Servicios y Gestiones, S.L.U. (Sold - 14-May-2025) • Khons Sun Power, S.L.U. (Sold - 14-May-2025) • JERA Nex bp Spain, S.L. (De-consolidated - 30-Jul-2025) • BP Energy Solutions Sociedad de Valores, S.A • BP Refined Products Trading Iberia, S.L. • Castellón Green Hydrogen, S.L. • Castellón Green Hydrogen Phase 2, S.L. • Markoil, S.A. Unipersonal • BP Solar Espana, S.A. Unipersonal • BP Gas & Power Iberia, S.A • BP Espana, S.A. Unipersonal • BP Energía España, S.A. Unipersonal	Sales, Marketing or Distribution; Administrative, Management or Support Services; Holding shares or other equity instruments; Dormant; Manufacturing or Production
SWEDEN	SE	• Castrol Sweden AB • Air BP Sweden AB	Sales, Marketing or Distribution
TRINIDAD AND TOBAGO	TT	• Atlantic 4 Holdings LLC • Atlantic 2/3 Holdings LLC • BP Trinidad & Tobago LNG Holdings Limited • OVERSEAS PERMANENT ESTABLISHMENT - BP Exploration Operating Company Limited - Trinidad and Tobago • OVERSEAS PERMANENT ESTABLISHMENT - Amoco Trinidad Gas B.V. • OVERSEAS PERMANENT ESTABLISHMENT - BP Trinidad and Tobago LLC • Mayaro Initiative for Private Enterprise Development • BP Trinidad Processing Limited • Atlantic LNG Company of Trinidad and Tobago • Atlantic LNG 4 Company of Trinidad and Tobago Unlimited • BP Alternative Energy Trinidad and Tobago Limited	Holding shares or other equity instruments; Manufacturing or Production; Other; Sales, Marketing or Distribution
TURKEY	TR	• OVERSEAS PERMANENT ESTABLISHMENT - BP Exploration (Caspian Sea) Limited Şirketi (Merkezi Ingiltere) – Türkiye Merkez Ankara Şubesi • OVERSEAS PERMANENT ESTABLISHMENT - BP Exploration Operating Company Limited Merkezi İngiltere Ankara Şubesi • BP Dogal Gaz Ticaret Anonim Sirketi • Castrol Madeni Yağlar Ticaret Anonim Şirketi	Administrative, Management or Support Services; Dormant; Manufacturing or Production; Provision of Services to unrelated parties
VIETNAM	VN	• Castrol BP Petco Limited Liability Company	Manufacturing or Production
VIRGIN ISLANDS (BRITISH)	VG	• BP Middle East Enterprises Corporation • BP Egypt East Delta Marine Corporation	Holding shares or other equity instruments; Manufacturing or Production

Name of ultimate parent of group / of standalone company	BP P.L.C.
Country of registered office of ultimate parent undertaking	The United Kingdom of Great Britain and Northern Ireland
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	USD
Application of option to report in accordance with taxation reporting instructions	Yes
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	bp Netherlands B.V. d'Arcyweg 76, 3198 NA Europoort Rotterdam, Netherlands
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	N/A
Language of report	english - en

Information omitted (if any) for this financial year
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information
N/A	N/A	N/A
Disclosure of information omitted for previous financial years
N/A

Public Country by Country Report (on income tax information)

Introduction

Section 1. General information

Section 2. Overview of information on a country-by-country basis

Section 3. List of subsidiaries and activities

Section 4. Omitted information

Section 5. Explanations for material discrepancies between income tax paid and accrued

Conclusion