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 SHAKE-UP COSTS HIT BP PROFITS          
                                        
 Tuesday sees annual results from BP    
 which should have been helped by a     
 firmer oil price in the fourth quarter.
                                        
 Broker BZW has pencilled in a net loss 
 on a current cost bases of £175m dui to
 a £680m restructuring charge relating  
 to its refining operation.             
                                        
 The fourth quarter figure would mean   
 full year net income for the oil giant 
 of £1.11bn compared with £1.5bn in 1994
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