BP has reported its first loss in eight years, due to the cost of cleaning up after the oil spill in the Gulf of Mexico.
The oil giant made a loss of $US4.9 billion for 2010, its first annual loss since 1992.
BP says the result reflects a sum of $40.9 billion set aside for charges relating to the oil spill.
However the company said it would restore its dividend payment to shareholders, paying seven cents a share.
The pay-outs had been suspended in the wake of the Gulf spill.