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Label Element Value
Financial instruments credit-impaired [member]  
Disclosure Of Valuation And Qualifying Accounts [Text Block] bp_DisclosureOfValuationAndQualifyingAccountsTextBlock Valuation and qualifying accounts
$ million
202020192018
Trade and other receivablesFixed asset
investments		Trade and other receivablesFixed asset
investments		Trade and other receivablesFixed asset
investments
At 1 January – IAS 39509 249 416 235 335 314 
Adjustment on adoption of IFRS 9— — — — 115 (85)
At 1 January – IFRS 9509 249 416 235 450 229 
Charged to costs and expenses214 103 206 28 30 10 
Charged to other accountsa
2 — (2)— (12)(1)
Deductions(170)(166)(111)(14)(52)(3)
At 31 December555 186 509 249 416 235 
a Principally exchange adjustments.
Valuation and qualifying accounts relating to trade and other receivables comprise expected credit loss allowances. The adjustment on adoption of IFRS 9 relates to the additional loss allowance required by IFRS 9's expected credit loss model. The expected credit loss allowance comprises $456 million (2019 $414 million, 2018 $327 million) relating to receivables that were credit-impaired at the end of the year and $99 million (2019 $95 million, 2018 $89 million) relating to receivables that were not credit-impaired at the end of the year. Whilst credit risk has increased since 31 December 2019, there has also been a significant reduction in the group's trade and other receivables balance. Therefore, the total expected credit loss allowances recognized as at 31 December 2020 have not significantly increased during the year.
Valuation and qualifying accounts relating to fixed asset investments comprise impairment provisions for investments in equity-accounted entities. The adjustment on adoption of IFRS 9 primarily relates to amounts provided against investments in equity instruments that were held at cost less impairment losses under IAS 39 but that are classified as measured at fair value through profit or loss under IFRS 9.
In addition to the amounts presented above, expected loss allowances on cash and cash equivalents classified as measured at amortized cost totalled $11 million (2019 $11 million). For further information on the group's credit risk management policies and how the group recognizes and measures expected losses see Note 29.
Valuation and qualifying accounts are deducted in the balance sheet from the assets to which they apply.
Treasury Shares Held In Employee Share-based Payment Plans [Member] | UNITED STATES  
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 15,000
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 2,000
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 72,000
Treasury shares ifrs-full_TreasuryShares $ 0
Treasury shares ifrs-full_TreasuryShares 0
Treasury shares ifrs-full_TreasuryShares $ 0
Treasury Shares Held By Parent [Member]  
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 1,163,077,000
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 1,105,157,000
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 1,264,732,000
Treasury shares ifrs-full_TreasuryShares $ 316,000,000
Treasury shares ifrs-full_TreasuryShares 275,000,000
Treasury shares ifrs-full_TreasuryShares $ 290,000,000
Treasury Shares Held In Employee Share Ownership Plans [Member]  
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 82,491,000
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 161,518,000
Number of shares outstanding ifrs-full_NumberOfSharesOutstanding 133,707,000
Treasury shares ifrs-full_TreasuryShares $ 40,000,000
Treasury shares ifrs-full_TreasuryShares 33,000,000
Treasury shares ifrs-full_TreasuryShares $ 21,000,000