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Financial Highlights
Six months ended 30 June
Results summary (Millions of dollars)
2007
2006
Replacement cost of sales
operating profit (RCOP)1 after tax 		255 175
RCOP earnings before interest and tax 389 270
RCOP earnings per share 94.4 64.7
RCOP earnings per litre 2.6c 1.8c
Net debt 490 721
Dividend 47c 32c
Statutory net profit after tax (including inventory gains/losses and individually material tax item) 368 277
Earnings per share 136.2c 102.5c
1 The replacement cost of sales operating profit (RCOP) excludes the impact of the rise or fall in oil prices (a key external factor) and presents a clearer picture of the company's underlying business performance. It is calculated by restating the cost of sales using the replacement cost of goods sold rather than the historical cost, including the effect of contract-based revenue lags.