Project Darcy Day Four

Highlights

 * experimenting with OC the widget - all 100 companies are integrated
 * using the same method for investigation in Nigerian context (in cooperation with FTI consulting)
 * pulled the AA record of BP plc on Companies House and found the same "Form 20-F", as you used for SEC filiings
 * on the listing regulations: BP plc lists 5 directly controlled subsidiaries in its AA (2013/12/31). However, BP Holdings Canada Limited states BP plc as its sole shareholder in an AR, submitted just a couple of weeks earlier. I guess, its unlikely that BP plc has sold BP Holdings Canada exactly within that time period. So either my understanding of the reporting regulations is incorrect, or BP plc's subsidiaries statement...

... more detail: "7. Where can I find a list of a company’s subsidiaries? A list of subsidiaries must be disclosed to the SEC as Exhibit 21 to registration statements filed on Forms S-1, S-4, S-11, F-1, F-4, 10, and the annual report filed on Form 10-K." https://www.sec.gov/investor/pubs/edgarguide.htm#.U1l1g_mSzyk
 * started looking at SEC filings: in particular Form 10-K (as it is supposed to list 'significant subsidiaries' as EX-21) and Form 20-F for 'foreign private issuers'

http://www.actionaid.org.uk/campaign/ftse-100-tax-haven-tracker https://docs.google.com/a/openoil.net/spreadsheet/ccc?key=0AjR-5aT01TRYdGJqRmZVLW9FX2Vqam0ySE1CZ0wyUkE&hl=en_US#gid=0
 * came across other people doing investigations on subsidiaries:

http://www.compssi.org/index.php?title=Subsidiary_Lists:British_Petroleum