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Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2019
Disclosure of significant accounting policies [Abstract]  
Disclosure of reclassifications in the income statement
As a result of the change, reclassifications in the income statement are as follows:
 
Income statement extract (1)
 
 
 
2018
2018
2017
2017
 
 
Previously reported
Reclassified
Previously reported
Reclassified
 
US dollar million
 
 
 
 
 
 
 
 
 
 
 
Gross profit (loss)
772

772

784

784

 
Corporate administration, marketing and other expenses
(76
)
(76
)
(64
)
(64
)
 
Exploration and evaluation costs
(102
)
(102
)
(114
)
(114
)
 
Impairment, derecognition of assets and profit (loss) on disposal
n/a

(124
)
n/a

(293
)
 
Other expenses (income)
(97
)
(143
)
(88
)
(233
)
 
Special items
(170
)
n/a

(438
)
n/a

 
Operating profit (loss)
327

327

80

80



(1) Represents reclassification prior to the disclosure of Discontinued operations.