REG-BG Group 3rd Quarter Results - Part 1
Released: 28/10/2009

com:20091028:Rnsb4759B
                                                                                                                       .
RNS Number : 4759B  
  
BG GROUP plc  
  
28 October 2009  
  
BG Group plc  
  
2009 THIRD QUARTER RESULTS  
  
Third Quarter Highlights  
  
 
  *   Total operating profit of £856 million and cash generated by  
      operations of £1 186 million                                  
  *   Production volumes up 5% on third quarter 2008                
  *   Hasdrubal now expected onstream by 30 November                
  *   Material exploration and appraisal success in Brazil -        
      enhances development options                                  
  *   Tupi development progressing well and tendering for next      
      phases underway                                               
  *   Good progress with QCLNG upstream, trunkline and plant        
      towards 2010 sanction                                         
  *   EXCO drilling activity ramping up; seven rigs now operating,  
      14 planned by Q1 2010                                         
  
  
BG Group's Chief Executive, Frank Chapman said:  
  
"These results demonstrate once again the strength of BG Group's integrated gas 
business and this, together with current production levels around 700 000 
barrels per day, up 12% on Q4 2008, provides us with confidence in the outlook 
for the Group's performance. BG Group has assembled an array of material, 
long-life projects, and we are now entering a period where we can look forward 
to these projects driving exceptional growth to the end of the next decade."  
  
 
  Third Quarter                                                                             Nine Months           
  2009     2008               Business Performance(a)(b)                                    2009    2008          
  £m       £m                                                                               £m      £m            
  856      1 383    -38%      Total operating profit including share of pre-tax operating   3 103   4 216   -26%  
                              results from joint ventures and associates                                          
  474      777      -39%      Earnings for the period                                       1 671   2 373   -30%  
  14.1p    23.2p    -39%      Earnings per share                                            49.7p   70.9p   -30%  
                                                                                                                  
                              Total results for the period (including disposals,                                  
                              re-measurements and impairments)(b)                                                 
  813      1 460    -44%      Operating profit before share of results from joint ventures  2 930   4 039   -27%  
                              and associates                                                                      
  884      1 519    -42%      Total operating profit including share of pre-tax operating   3 177   4 217   -25%  
                              results from joint ventures and associates                                          
  484      857      -44%      Earnings for the period                                       1 703   2 371   -28%  
  14.4p    25.6p    -44%      Earnings per share                                            50.7p   70.9p   -28%  
  
  
a)     'Business Performance' excludes disposals, certain re-measurements and 
impairments as exclusion of these items provides a clear and consistent 
presentation of the underlying operating performance of the Group's ongoing 
business. For further explanation of Business Performance and the presentation 
of results from joint ventures and associates, see Presentation of Non-GAAP 
measures (page 8), note 1 (page 15) and note 3 (page 17). Unless otherwise 
stated, the results discussed in this release relate to BG Group's Business 
Performance.  
  
b)    The principal difference between Business Performance and Total Results is 
due to the non-cash mark-to-market movements on certain long-term UK gas 
contracts.  
  
  Business Review - Group  
  
 
                                                              Third Quarter                    
  Business Performance                                        2009           2008              
                                                              £m             £m                
  Revenue and other operating income                          2 249          3 291      -32%   
                                                                                               
  Total operating profit including share of pre-tax results                                    
  from joint ventures and associates                                                           
                                                                                               
  Exploration and Production                                  435            917        -53%   
  Liquefied Natural Gas                                       304            367        -17%   
  Transmission and Distribution                               103            80         +29%   
  Power Generation                                            29             19         +53%   
  Other activities                                            (15)           -          -      
                                                              856            1 383      -38%   
  Net finance (costs)/income                                  (20)           11         -      
  Taxation for the period                                     (340)          (600)      -43%   
  Earnings for the period                                     474            777        -39%   
                                                                                               
  Earnings per share                                          14.1p          23.2p      -39%   
                                                                                               
  Capital investment                                          1 619          730        +122%  
  
  
Third quarter  
  
Revenue and other operating income fell by 32% to £2 249 million and total 
operating profit fell by 38% to £856 million, as oil prices dropped by 41% and 
Henry Hub prices by 62% compared to the previous year. The impact of these 
sharply lower commodity prices was partially offset by a 5% increase in E&P 
production volumes, our medium term LNG sales programme and a stronger US 
Dollar.  
  
Cash generated by operations was £1 186 million (2008 £1 198 million). Net 
finance costs for the quarter were £20 million after benefiting from foreign 
exchange gains of £20 million. As at 30 September 2009, net debt was £2 950 
million and the gearing ratio of the Group was 17%.  
  
The Group's effective tax rate (including BG Group's share of joint ventures and 
associates tax) for the full year is expected to be 42%. The current quarter's 
tax charge includes an adjustment to reflect this tax rate for the first nine 
months.  
  
Capital investment in the quarter of £1 619 million included £605 million 
acquisition costs associated with the alliance with EXCO Resources Inc. (EXCO) 
and £90 million on the acquisition of additional equity in Block 5c in Trinidad 
and Tobago, and continuing investment in E&P (£724 million), LNG (£146 million), 
T&D (£37 million) and Power (£17 million).  
  
US Dollar reporting  
  
Separately, BG Group has today announced that it will be changing the currency 
in which it reports its results to US Dollars from its financial year 2010. This 
is available online at: www.bg-group.com  
  
  Exploration and Production (E&P)  
  
 
                                                     Third Quarter                    
  Business Performance                               2009           2008              
                                                     £m             £m                
  Production volumes (mmboe)                         56.6           54.0       +5%    
                                                                                      
  Revenue and other operating income                 1 055          1 462      -28%   
                                                                                      
  Total operating profit before exploration charge   556            1 032      -46%   
  Exploration charge                                 (121)          (115)      +5%    
  Total operating profit                             435            917        -53%   
                                                                                      
  Capital investment                                 1 419          615        +131%  
  
  
Additional operating and financial data is given on page 23.  
  
Third quarter  
  
E&P total operating profit was £435 million as higher production volumes and the 
favourable effect of a stronger US Dollar partially offset sharply lower oil 
prices (down 41%) and Henry Hub gas prices (down 62%).  
  
Production for the quarter, at 56.6 mmboe, was up 5% on Q3 2008. This was around 
2 mmboe below the Group's expectations for the quarter, predominantly due to a 
delay in the start-up of the Hasdrubal facility in Tunisia. Hasdrubal is 
expected to commence operations by 30 November and the impact of this delay on 
planned fourth quarter production is expected to be 1.2 mmboe. There are no 
other changes to the Group's previous production guidance.  
  
The average realised gas price per produced therm in the UK fell by 4.8 pence to 
30.8 pence and International gas realisations fell by 7.8 pence to 16.0 pence 
per produced therm both principally due to the impact of lower commodity market 
prices.  
  
For the UK gas year commencing October 2009, BG Group has sold around 60% of 
North Sea gas production at an average price of approximately 40 pence per 
therm.  
  
Unit operating expenditure was 26 cents lower at $6.65 per barrel of oil 
equivalent.  
  
The exploration charge of £121 million was £6 million higher than 2008.  
  
Capital investment of £1 419 million comprised investment in Americas (£906 
million), Europe and Central Asia (£251 million), Africa, Middle East and Asia 
(£207 million) and Australia (£55 million).  
  
Third quarter business highlights  
  
Brazil  
  
BG Group had further material exploration and appraisal success in the Santos 
Basin pre-salt. In September, BG Group announced that the Guarss discovery 
(BM-S-9, BG Group 30%) is estimated to contain recoverable volumes of 1.1 to 2.0 
billion boe. During its drill stem test (DST), data indicated that a permanent 
production well would be capable of producing initial rates of up to 50 000 
boed. This provides further evidence of the robust economics of this pre-salt 
play. To prioritise the development of Guarss, the partners have agreed that it 
will receive the second FPSO available for the pre-salt developments, with a 
capacity of 120 000 bopd. First production is targeted for 2012.  
  
Also on BM-S-9, BG Group announced a new discovery known as Abare West, which 
proved the presence of an accumulation of oil and natural gas. The well will be 
fully analysed and the forward plan for this discovery will be incorporated into 
one of the two evaluation plans for BM-S-9 approved by ANP. Abare West is the 
fourth consecutive BM-S-9 discovery following Carioca, Guarss and Iguacu.  
  
BG Group has completed testing operations on Corcovado 1 (BM-S-52, BG Group 
40%). The well flowed both condensate and gas on drill stem testing. The 
drilling of both Corcovado 1 and 2 has extended the partners' understanding of 
the Corcovado structure, one of the major structural highs on the edge of the 
Santos Basin pre-salt area, where the play is still evolving. The two-well 
campaign has successfully proved both the presence of moveable hydrocarbons and 
identified additional prospectivity on the flanks of the high. The well results 
are being evaluated to determine future drilling plans.  
  
On Tupi, in the BM-S-11 concession area (BG Group 25%):  
  
 
  *   The first of two DSTs has been completed on the Iracema      
      well, located 33 kilometres north-west of the Tupi discovery 
      well. Early test data looks very promising. Preparation for  
      testing of a second, separate interval at Iracema is         
      underway.                                                    
  *   Additionally on Tupi, the appraisal well Tupi North-East,    
      located 16 kilometres from the Tupi discovery well, is       
      appraising the reservoir to the north-eastern end of the     
      Tupi high. The well has reached target depth and logging is  
      ongoing.                                                     
  *   The Tupi P1 development well, 7 kilometres south-east of     
      Tupi, is being drilled as part of the Tupi extended well     
      test (EWT) project with the aim of collecting dynamic data   
      to support development planning on the Tupi field. Coring of 
      the reservoir section is continuing.                         
  *   The EWT on Tupi Sul has to date produced in excess of 1      
      mmboe gross. Results exceed pre-test expectations, showing   
      excellent reservoir performance with good flow rates and     
      sustained deliverability. These results confirm a very large 
      volume of connected oil with very good lateral reservoir     
      qualities. The well flow rate is currently being constrained 
      at some 20 000 bopd.                                         
  *   Also in BM-S-11, the Iara well (1-RJS-656) DST is ongoing. A 
      total of three tests have so far been completed in different 
      zones and a fourth test is ongoing. The well test confirmed  
      the presence of producible light oil. Further appraisal is   
      planned for 2010 and 2011.                                   
  
  
In terms of forward developments, the FPSO to deliver the first 100 000 bopd 
phase on Tupi is 48% complete and remains on schedule for first production at 
end 2010. Tenders for the first of two 120 000 bopd FPSOs are currently being 
evaluated. Following Tupi, the second FPSO will be located on Guarss.   
  
This year's extensive work programme has delivered outstanding results and 
confirms the technical and economic robustness of the pre-salt play, 
underpinning the material and growing value of BG Group's extensive position in 
the Santos Basin.  
  
EXCO  
  
In August, BG Group completed the previously announced alliance with EXCO 
Resources Inc. (EXCO). This alliance brings material new resources and supply to 
the Group's existing US gas marketing business at a competitive price and in a 
prime market location. The alliance is performing well; with industry-leading 
initial production rates across the Haynesville Shale and progressive reductions 
in drilling days per well. Drilling activities are being ramped up. The partners 
currently have seven rigs operating and expect to add another three rigs in the 
fourth quarter and a further four in first quarter 2010. Gas transportation 
capacity of 200 mmcfd has been secured and the partners are actively pursuing 
additional long-term capacity to support growth in gas production.  
  
Egypt  
  
In August, BG Group announced the delivery of first gas from the Sequoia subsea 
development located 90 kilometres offshore Egypt in the Mediterranean Sea. 
Straddling both the West Delta Deep Marine and Rosetta concessions, the Sequoia 
unitised development brings into production six new subsea wells, three located 
in each of the concessions, which will help maintain overall plateau production. 
  
  
Norway  
  
In August, BG Group concluded the drilling of appraisal wells on the Bream oil 
discovery in the Norwegian North Sea. The appraisal wells confirmed the extent 
of the reservoir and extensive data acquisition and sampling were carried out. 
Work is now underway to evaluate development options.  
  
Thailand  
  
In September, the partners in the Bongkot Joint Venture announced that a Gas 
Sales Agreement (GSA) was signed with the Petroleum Authority of Thailand (PTT) 
covering all gas production from the Greater Bongkot South (GBS) field in the 
Gulf of Thailand. GBS first production is expected in 2012 and at plateau, it is 
anticipated that GBS will contribute 13 000 boed, net to BG Group.  
  
UKCS  
  
On 31 August, BG Group completed the exchange of equity interests in North Sea 
production assets with subsidiaries of BP plc (BP). BG Group acquired BP's 
entire equity in the Everest, Lomond and Armada fields and part of BP's equity 
in the Erskine field. In return, BG Group transferred all of its equity 
interests in all fields in the southern North Sea to BP. BG Group also became 
operator of the Everest and Lomond fields.   
  
India  
  
In October, following India's New Exploration Licensing Policy (NELP) VIII 
licensing round, a consortium led by BG Group (30% and operator), was the 
successful bidder for an exploration block (KG-DWN-2009/1) in the deep water 
Krishna Godavari (KG) Basin. The deep water block which covers an area of 
approximately 1 800 square kilometres, is located off the east coast of India. A 
formal communication of the award is awaited from the Government of India and 
subject to approvals. BG Group will own interests in three licences in the KG 
Basin.  
  
  Liquefied Natural Gas (LNG)  
  
 
                                       Third Quarter                   
  Business Performance                 2009          2008              
                                       £m            £m                
  Revenue and other operating income   797           1 390      -43%   
                                                                       
  Total operating profit                                               
  Shipping and marketing               284           351        -19%   
  Liquefaction                         45            36         +25%   
  Business development and other       (25)          (20)       +25%   
                                       304           367        -17%   
                                                                       
  Capital investment                   146           58         +152%  
  
  
Additional operating and financial data is given on page 23.  
  
Third quarter  
  
LNG total operating profit for the quarter was £304 million.  
  
Shipping and marketing operating profit of £284 million was 19% lower, a 
resilient performance against a backdrop of sharply lower gas prices, with the 
average Henry Hub price down 62%. This reflected the continued benefit of the 
Group's medium-term contract sales, the deployment of its flexible portfolio to 
the highest value markets and the effects of the stronger US$/UK£ exchange 
rate.  
  
BG Group's share of operating profit from liquefaction activities increased 25% 
to £45 million principally due to higher profits at Egyptian LNG and the effects 
of the stronger US$/UK£ exchange rate.  
  
Capital investment in the quarter included £89 million relating to LNG ships, 
£26 million in Australia, £18 million in the UK and £8 million in Chile.  
  
Third quarter business highlights  
  
In August, the Environmental Impact Statement for the Queensland Curtis LNG 
project was released for public consultation. A decision from the Queensland and 
Australian Governmental authorities is expected in 2010. Good progress towards 
sanction is being made, with more than 150 wells drilled this year, tendering 
underway for the pipeline material and construction contracts, and Front End 
Engineering and Design for the upstream facilities and LNG plant progressing to 
plan.  
  
  Transmission and Distribution (T&D)  
  
 
                                       Third Quarter                 
  Business Performance                 2009          2008            
                                       £m            £m              
  Revenue and other operating income                                 
  Comgsss                              304           362       -16%  
  Other                                52            44        +18%  
                                       356           406       -12%  
                                                                     
  Total operating profit                                             
  Comgsss                              92            69        +33%  
  Other                                11            11        -     
                                       103           80        +29%  
                                                                     
  Capital investment                   37            37        -     
  
  
Third quarter  
  
T&D total operating profit for the quarter increased by £23 million to £103 
million.  
  
At Comgsss, in Brazil, total operating profit increased by £23 million to £92 
million reflecting the continuing recovery of past gas costs which more than 
offset lower demand in the industrial, power and vehicles segments.  
  
At the end of the quarter, the cost of gas to be recovered in future periods was 
£58 million.  
  
Capital investment mainly represents the development of the Comgsss pipeline 
network.  
  
Power Generation  
  
 
                                       Third Quarter                 
  Business Performance                 2009          2008            
                                       £m            £m              
  Revenue and other operating income   115           157       -27%  
                                                                     
  Total operating profit                                             
  Power Generation                     34            22        +55%  
  Business development and other       (5)           (3)       +67%  
                                       29            19        +53%  
                                                                     
  Capital investment                   17            20        -15%  
  
  
Third quarter  
  
Power total operating profit increased by £10 million to £29 million primarily 
due to the phasing of profits at BG Italia Power.  
  
  Presentation of Non-GAAP measures  
  
 
     Business Performance                                                
     'Business Performance' excludes disposals, certain re               
     -measurements and impairments (see below) as exclusion of these     
     items provides a clear and consistent presentation of the           
     underlying operating performance of the Group's ongoing             
     business.                                                           
                                                                         
     BG Group uses commodity instruments to manage price exposures       
     associated with its marketing and optimisation activity in the      
     UK and US. This activity enables the Group to take advantage of     
     commodity price movements. It is considered more appropriate to     
     include both unrealised and realised gains and losses arising       
     from the mark-to-market of derivatives associated with this         
     activity in 'Business Performance'.                                 
                                                                         
     Disposals, certain re-measurements and impairments                  
     BG Group's commercial arrangements for marketing gas include the    
     use of long-term gas sales contracts. Whilst the activity           
     surrounding these contracts involves the physical delivery of       
     gas, certain UK gas sales contracts are classified as               
     derivatives under the rules of IAS 39 and are required to be        
     measured at fair value at the balance sheet date. Unrealised        
     gains and losses on these contracts reflect the comparison          
     between current market gas prices and the actual prices to be       
     realised under the gas sales contract and are disclosed             
     separately as 'disposals, re-measurements and impairments'.         
                                                                         
     BG Group also uses commodity instruments to manage certain price    
     exposures in respect of optimising the timing and location of       
     its physical gas and LNG sales commitments. These instruments       
     are also required to be measured at fair value at the balance       
     sheet date under IAS 39. However, IAS 39 does not always allow      
     the matching of these fair values to the economically hedged        
     value of the related commodity, resulting in unrealised             
     movements in fair value being recorded in the income statement.     
     These movements in fair value are disclosed separately as           
     'disposals, re-measurements and impairments'.                       
                                                                         
     BG Group also uses financial instruments, including derivatives,    
     to manage foreign exchange and interest rate exposure. These        
     instruments are required to be recognised at fair value or          
     amortised cost on the balance sheet in accordance with IAS 39.      
     Most of these instruments have been designated either as hedges     
     of foreign exchange movements associated with the Group's net       
     investments in foreign operations, or as hedges of interest rate    
     risk. Where these instruments cannot be designated as hedges        
     under IAS 39, unrealised movements in fair value are recorded in    
     the income statement and disclosed separately as 'disposals, re     
     -measurements and impairments'.                                     
     Realised gains and losses relating to the instruments referred      
     to above are included in Business Performance. This presentation    
     best reflects the underlying performance of the business since      
     it distinguishes between the temporary timing differences           
     associated with re-measurements under IAS 39 rules and actual       
     realised gains and losses.                                          
                                                                         
     BG Group has also separately identified profits and losses          
     associated with the disposal of non-current assets, and             
     impairments of non-current assets as they require separate          
     disclosure in order to provide a clearer understanding of the       
     results for the period.                                             
                                                                         
     For a reconciliation between the overall results and Business       
     Performance and details of disposals, re-measurements and           
     impairments, see the consolidated income statements, pages 10       
     and 11 and note 3, page 17.                                         
                                                                         
     Joint ventures and associates                                       
     Under IFRS the results from jointly controlled entities (joint      
     ventures) and associates, accounted for under the equity method,    
     are required to be presented net of finance costs and tax on the    
     face of the income statement. Given the relevance of these          
     businesses within BG Group, the results of joint ventures and       
     associates are presented before interest and tax, and after tax.    
     This approach provides additional information on the source of      
     BG Group's operating profits. For a reconciliation between          
     operating profit and earnings including and excluding the           
     results of joint ventures and associates, see note 3, page 17.      
                                                                         
     Exchange rates and prices                                           
     BG Group also discloses certain information, as indicated, at       
     constant US$/UK£ exchange rates and upstream prices. The            
     presentation of results in this manner is intended to provide       
     additional information to explain further the underlying trends     
     in the business.                                                    
                                                                         
     Net borrowings/funds                                                
     BG Group provides a reconciliation of net borrowings/funds and      
     an analysis of the amounts included within net borrowings/funds     
     as this is an important liquidity measure for the Group.            
  
  
  Legal Notice  
  
 
     Certain statements included in these results contain forward       
     -looking information concerning BG Group's strategy,               
     operations, financial performance or condition, outlook, growth    
     opportunities or circumstances in the countries, sectors or        
     markets in which BG Group operates. By their nature, forward       
     -looking statements involve uncertainty because they depend on     
     future circumstances, and relate to events, not all of which       
     are within BG Group's control or can be predicted by BG Group.     
     Although BG Group believes that the expectations reflected in      
     such forward-looking statements are reasonable, no assurance       
     can be given that such expectations will prove to have been        
     correct. Actual results could differ materially from those set     
     out in the forward-looking statements. For a detailed analysis     
     of the factors that may affect our business, financial             
     performance or results of operations, we urge you to look at       
     the 'Risk Factors' included in BG Group plc's Annual Report and    
     Accounts 2008. No part of these results constitutes, or shall      
     be taken to constitute, an invitation or inducement to invest      
     in BG Group plc or any other entity, and must not be relied        
     upon in any way in connection with any investment decision. BG     
     Group undertakes no obligation to update any forward-looking       
     statements, whether as a result of new information, future         
     events or otherwise, except to the extent legally required.        
  
  
  Consolidated Income Statement  
  
Third Quarter   
  
 
                                                                        2009                                                               2008                                                  
                                                                Notes   Business Perform-ance(a)   Disposals,           Total Result       Business Perform-   Disposals,               Total    
                                                                        £m                         re-measure-ments     £m                 ance(a)             re-measure-              Result   
                                                                                                   and                                     £m                  ments and impairments    £m       
                                                                                                   impair-                                                     (Note 2)(a)                       
                                                                                                   ments                                                       £m                                
                                                                                                   (Note 2)(a)                                                                                   
                                                                                                   £m                                                                                            
  Group revenue                                                         2 247                      -                    2 247              3 299               -                        3 299    
  Other operating income                                        2       2                          28                   30                 (8)                 132                      124      
  Group revenue and other operating income                      3       2 249                      28                   2 277              3 291               132                      3 423    
  Operating costs                                                       (1 464)                    -                    (1 464)            (1 967)             -                        (1 967)  
  Profits and losses on disposal of non-current assets and      2       -                          -                    -                  -                   4                        4        
  impairments                                                                                                                                                                                    
  Operating profit(b)                                           3       785                        28                   813                1 324               136                      1 460    
  Finance income                                                2, 4    30                         33                   63                 58                  18                       76       
  Finance costs                                                 2, 4    (40)                       (43)                 (83)               (36)                (10)                     (46)     
  Share of post-tax results from joint ventures                 3       45                         -                    45                 38                  -                        38       
  and associates                                                                                                                                                                                 
  Profit before tax                                                     820                        18                   838                1 384               144                      1 528    
  Taxation                                                      2, 5    (324)                      (8)                  (332)              (590)               (64)                     (654)    
  Profit for the period                                                 496                        10                   506                794                 80                       874      
  Attributable to:                                                                                                                                                                               
  BG Group shareholders (earnings)                                      474                        10                   484                777                 80                       857      
  Minority interest                                                     22                         -                    22                 17                  -                        17       
                                                                        496                        10                   506                794                 80                       874      
  Earnings per share - basic                                    6       14.1p                      0.3p                 14.4p              23.2p               2.4p                     25.6p    
  Earnings per share - diluted                                  6       14.0p                      0.3p                 14.3p              22.9p               2.4p                     25.3p    
  Total operating profit including share of pre-tax operating   3       856                        28                   884                1 383               136                      1 519    
  results from joint ventures and associates(c)                                                                                                                                                  
  
  
a)     See Presentation of Non-GAAP measures, page 8, for an explanation of 
results excluding disposals, certain re-measurements and impairments and 
presentation of the results of joint ventures and associates.  
  
b)     Operating profit is before share of results from joint ventures and 
associates.  
  
c)     This measurement is shown by BG Group as it is used as a means of 
measuring the underlying performance of the business.  
  
  Consolidated Income Statement  
  
Nine Months  
  
 
                                                                         2009                                                    2008                                         
                                                                 Notes   Business Perform-ance(a)   Disposals,      Total        Business Perform-   Disposals,      Total    
                                                                         £m                         re-measure-     Result       ance(a)             re-measure-     Result   
                                                                                                    ments           £m           £m                  ments           £m       
                                                                                                    and                                              and impair-              
                                                                                                    impair-                                          ments                    
                                                                                                    ments                                            (Note 2)(a)              
                                                                                                    (Note 2)(a)                                      £m                       
                                                                                                    £m                                                                        
  Group revenue                                                          7 567                      -               7 567        9 611               -               9 611    
  Other operating income                                         2       94                         74              168          2                   19              21       
  Group revenue and other operating income                       3       7 661                      74              7 735        9 613               19              9 632    
  Operating costs                                                        (4 805)                    -               (4 805)      (5 575)             -               (5 575)  
  Profits and losses on disposal of non-current assets and       2       -                          -               -            -                   (18)            (18)     
  impairments                                                                                                                                                                 
  Operating profit(b)                                            3       2 856                      74              2 930        4 038               1               4 039    
  Finance income                                                 2, 4    48                         42              90           150                 19              169      
  Finance costs                                                  2, 4    (123)                      (53)            (176)        (113)               (15)            (128)    
  Share of post-tax results from joint ventures and associates   3       161                        -               161          118                 -               118      
  Profit before tax                                                      2 942                      63              3 005        4 193               5               4 198    
  Taxation                                                       2, 5    (1 204)                    (31)            (1 235)      (1 788)             (9)             (1 797)  
  Profit/(loss) for the period                                           1 738                      32              1 770        2 405               (4)             2 401    
  Attributable to:                                                                                                                                                            
  BG Group shareholders (earnings)                                       1 671                      32              1 703        2 373               (2)             2 371    
  Minority interest                                                      67                         -               67           32                  (2)             30       
                                                                         1 738                      32              1 770        2 405               (4)             2 401    
  Earnings per share - basic                                     6       49.7p                      1.0p            50.7p        70.9p               -               70.9p    
  Earnings per share - diluted                                   6       49.3p                      1.0p            50.3p        70.2p               -               70.2p    
  Total operating profit including share of pre-tax operating    3       3 103                      74              3 177        4 216               1               4 217    
  results from joint ventures and associates(c)                                                                                                                               
  
  
a)     See Presentation of Non-GAAP measures, page 8, for an explanation of 
results excluding disposals, certain re-measurements and impairments and 
presentation of the results of joint ventures and associates.  
  
b)     Operating profit is before share of results from joint ventures and 
associates.  
  
c)     This measurement is shown by BG Group as it is used as a means of 
measuring the underlying performance of the business.  
  
  Consolidated Statement of Comprehensive Income  
  
 
  Third Quarter                                                              Nine Months    
  2009     2008                                                              2009    2008   
  £m       £m                                                                £m      £m     
  506      874         Profit for the period                                 1 770   2 401  
                                                                                            
  7        41          Hedge adjustments net of tax(a)                       (329)   (125)  
  (2)      (41)        Fair value movements on 'available-for-sale' assets   4       30     
                       net of tax(b)                                                        
  774      213         Currency translation adjustments                      (61)    328    
  779      213         Other comprehensive income/(expense), net of tax      (386)   233    
                                                                                            
  1 285    1 087       Total comprehensive income for the period             1 384   2 634  
                                                                                            
                       Attributable to:                                                     
  1 250    1 075       BG Group shareholders                                 1 307   2 602  
  35       12          Minority interest                                     77      32     
  1 285    1 087                                                             1 384   2 634  
  
  
a)    Income tax relating to hedge adjustments is a £2 million charge for the 
quarter (2008 £17 million charge) and a £128 million credit for the nine months 
(2008 £48 million credit).  
  
b)     Income tax relating to fair value movements on 'available-for-sale' 
assets is £nil for the quarter (2008 £15 million credit) and £nil for the nine 
months (2008 £12 million charge).  
  
  Consolidated Balance Sheet  
  
 
                                                                   As at      As at      As at      
  
  
More to follow, for following part double-click [nRn2b4759B]