The companies which are expected to see active trade on Tuesday are: BP, Pfizer, C.H. Robinson, Emerson, United Parcel, McGraw Hill Companies, Lexmark International and Cummins.

Shares of BP Plc. (NYSE:BP) declined 2.93 percent to $46.08 in pre-market trading session on Tuesday after the company reported a full year loss thanks to the impact of last year's oil spill in the Gulf of Mexico.

For the full year 2010 BP reported a pre-tax loss of $3.7 billion, down from a pre-tax profit of $16.6 billion in 2009. The group said that in the full year it took a $40.9 billion hit as a result of the oil spill.

Pfizer Inc. (NYSE:PFE) is due to report its fourth quarter earnings on Tuesday. Analysts, on average, polled by Thomson Reuters expect the company to report fourth quarter earnings per share of $0.46 from $0.49 last year.

C.H. Robinson Worldwide Inc. (NASDAQ:CHRW) is likely to post fourth quarter net income of $0.63 per share after the market closes on Tuesday.

Emerson Electric Co. (NYSE:EMR) is projected to post first quarter net income of $0.65 per share compared to $0.56 per share in the same period a year-ago.

United Parcel Service, Inc. (NYSE:UPS) is projected to post fourth quarter net income of $1.05 per share before markets open on Tuesday.

McGraw Hill Companies Inc. (NYSE:MHP) is likely to post fourth quarter net income of $0.53 per share compared to $0.51 per share in the same quarter last year.

Electronic Arts Inc. (NASDAQ:ERTS) is expected to report third quarter net income of $0.57 per share compared to $0.33 per share in the same period a year-ago.

Lexmark International, Inc. (NYSE:LXK) is likely to post fourth quarter net income of $1.11 per share compared to $1.16 per share in the same quarter last year.

Cummins Inc. (NYSE:CMI) is projected to report fourth quarter net income of $1.71 per share compared to $1.37 per share in the same quarter last year.

Aflac Inc. (NYSE:AFL) is expected to report fourth quarter net income of $1.35 per share compared to $1.18 per share in the same quarter last year.