Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2017 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Trading Symbol	RDSA
Entity Registrant Name	ROYAL DUTCH SHELL PLC
Entity Central Index Key	0001306965
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
A Ordinary Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	4,570,138,647
B Ordinary Shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	3,742,624,272

Consolidated Statement of Income £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) $ / shares	Dec. 31, 2017 GBP (£)	Dec. 31, 2016 USD ($) $ / shares	Dec. 31, 2016 GBP (£)	Dec. 31, 2015 USD ($) $ / shares	Dec. 31, 2015 GBP (£)
Statements [Line Items]
Revenue	$ 305,179		$ 233,591		$ 264,960
Share of profit of joint ventures and associates	4,225		3,545		3,527
Interest and other income	2,466		2,897		3,669
Total revenue and other income	311,870		240,033		272,156
Purchases	223,447		162,574		194,644
Production and manufacturing expenses	26,652		28,434		28,095
Selling, distribution and administrative expenses	10,509		12,101		11,956
Research and development	922		1,014		1,093
Exploration	1,945		2,108		5,719
Depreciation, depletion and amortisation	26,223		24,993		26,714
Interest expense	4,042		3,203		1,888
Total expenditure	293,740		234,427		270,109
Income before taxation	18,130		5,606		2,047
Taxation charge/(credit)	4,695		829		(153)
Income for the period	13,435		4,777		2,200
Income attributable to non-controlling interest	458		202		261
Income attributable to Royal Dutch Shell plc shareholders	$ 12,977		$ 4,575		$ 1,939
Basic earnings per share ($) \| $ / shares	$ 1.58		$ 0.58		$ 0.31
Diluted earnings per share ($) \| $ / shares	$ 1.56		$ 0.58		$ 0.30
Royal Dutch Shell Dividend Access Trust [Member]
Statements [Line Items]
Dividend income \| £		£ 4,567		£ 3,879		£ 2,726
Income for the period \| £		4,567		3,879		2,726
Income before taxation and for the period \| £		£ 4,567		£ 3,879		£ 2,726
Parent [Member]
Statements [Line Items]
Dividend income	$ 10,958		$ 14,132
Interest and other income	49		612
Production and manufacturing expenses			6
Interest expense	26		19
Income before taxation	10,928		14,231
Taxation charge/(credit)	(23)		26
Income for the period	10,951		14,205
Administrative expenses	(53)		(488)
Interest and other expense	$ (26)		$ (25)

Consolidated Statement of Comprehensive Income £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Statements [Line Items]
Income for the period	$ 13,435	$ 4,777	$ 2,200
Items that may be reclassified to income in later periods:
Currency translation differences	5,156	703	(7,121)
Unrealised gains/(losses) on securities	593	(214)	(707)
Cash flow hedging (losses)/gains	(552)	(617)	61
Net investment hedging losses		(2,024)
Share of other comprehensive income/(loss) of joint ventures and associates	170	(28)	(40)
Items that may be reclassified to income in later periods:	5,367	(2,180)	(7,807)
Items that are not reclassified to income in later periods:
Retirement benefits remeasurements	604	(3,817)	4,951
Other comprehensive income/(loss) for the period	5,971	(5,997)	(2,856)
Comprehensive income/(loss) for the period	19,406	(1,220)	(656)
Comprehensive income attributable to non-controlling interest	578	154	155
Comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	18,828	(1,374)	$ (811)
Parent [Member]
Statements [Line Items]
Income for the period	10,951	14,205
Items that are not reclassified to income in later periods:
Comprehensive income/(loss) for the period	$ 10,951	$ 14,205

Consolidated Balance Sheet £ in Millions, $ in Millions	Dec. 31, 2017 USD ($)	Dec. 31, 2017 GBP (£)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 GBP (£)
Non-current assets
Intangible assets	$ 24,180		$ 23,967
Property, plant and equipment	226,380		236,098
Joint ventures and associates	27,927		33,255
Investments in securities	7,222		5,952
Deferred tax	13,791		14,425
Retirement benefits	2,799		1,456
Trade and other receivables	9,394		9,553
Non-current assets	311,693		324,706
Current assets
Inventories	25,223		21,775
Trade and other receivables	49,869		45,664
Cash and cash equivalents	20,312		19,130
Current assets	95,404		86,569
Amounts due from subsidiaries	868		2,175
Total assets	407,097		411,275
Non-current liabilities
Debt	73,870		82,992
Trade and other payables	4,428		6,925
Deferred tax	13,007		15,274
Retirement benefits	13,247		14,130
Decommissioning and other provisions	24,966		29,618
Non-current liabilities	129,518		148,939
Current liabilities
Debt	11,795		9,484
Trade and other payables	56,663		53,417
Taxes payable	7,250		6,685
Retirement benefits	594		455
Decommissioning and other provisions	3,465		3,784
Current liabilities	79,767		73,825
Total liabilities	209,285		222,764
Equity
Share capital	696		683
Shares held in trust	(917)		(901)
Other reserves	16,932		11,298
Retained earnings	177,645		175,566
Equity attributable to Royal Dutch Shell plc shareholders	194,356		186,646
Non-controlling interest	3,456		1,865
Total equity	197,812		188,511
Total liabilities and equity	407,097		411,275
Royal Dutch Shell Dividend Access Trust [Member]
Current assets
Cash and cash equivalents \| £		£ 2		£ 2
Total assets \| £		2		2
Current liabilities
Unclaimed dividends \| £		2		2
Total liabilities \| £		2		2
Equity
Share capital \| £		0		0
Retained earnings \| £		0		0
Total equity \| £		0		0
Total liabilities and equity \| £		£ 2		£ 2
Parent [Member]
Non-current assets
Investments in subsidiaries	256,882		256,583
Deferred tax	598		352
Non-current assets	257,480		256,935
Current assets
Amounts due from subsidiaries	5,022		4,680
Cash and cash equivalents	3		2
Current assets	5,025		4,682
Total assets	262,505		261,617
Non-current liabilities
Trade and other payables	332		224
Non-current liabilities	332		224
Current liabilities
Trade and other payables	4,333		4,049
Current liabilities	4,333		4,049
Total liabilities	4,665		4,273
Equity
Share capital	696		683
Other reserves	235,366		235,573
Retained earnings	21,778		21,088
Total equity	257,840		257,344
Total liabilities and equity	$ 262,505		$ 261,617

Consolidated Statement of Changes in Equity £ in Millions, $ in Millions	USD ($)	Royal Dutch Shell Dividend Access Trust [Member] GBP (£)	Parent [Member] USD ($)	Share Capital [Member] USD ($)	Share Capital [Member] Parent [Member] USD ($)	Shares Held in Trust [Member] USD ($)	Other Reserves [Member] USD ($)	Other Reserves [Member] Parent [Member] USD ($)	Retained Earnings [Member] USD ($)	Retained Earnings [Member] Parent [Member] USD ($)	Total [Member] USD ($)	Non-controlling Interest [member] USD ($)	Capital Account [Member] Royal Dutch Shell Dividend Access Trust [Member] GBP (£)	Revenue Account [Member] Royal Dutch Shell Dividend Access Trust [Member] GBP (£)
Beginning balance at Dec. 31, 2014	$ 172,786	£ 0		$ 540		$ (1,190)	$ (14,365)		$ 186,981		$ 171,966	$ 820	£ 0	£ 0
Comprehensive income/(loss) for the period	(656)	2,726					(2,750)		1,939		(811)	155	0	2,726
Dividends paid/ Distributions made	(12,089)	(2,726)							(11,972)		(11,972)	(117)	0	(2,726)
Scrip dividends	2,602			7			(7)		2,602		2,602
Repurchases of shares	1			(1)			1		1		1
Share-based compensation	589					606	(65)		48		589
Other changes in non-controlling interest	888								501		501	387
Ending balance at Dec. 31, 2015	164,121	0	$ 218,265	546	$ 546	(584)	(17,186)	$ 201,674	180,100	$ 16,045	162,876	1,245	0	0
Comprehensive income/(loss) for the period	(1,220)	3,879	14,205				(5,949)		4,575	14,205	(1,374)	154	0	3,879
Dividends paid/ Distributions made	(15,139)	(3,879)	(14,959)						(14,959)	(14,959)	(14,959)	(180)	0	(3,879)
Scrip dividends	5,282		5,282	17	17		(17)	(17)	5,282	5,282	5,282
Shares issued	34,050		34,050	120	120		33,930	33,930			34,050
Share-based compensation	344		501			(317)	520	(14)	141	515	344
Other changes in non-controlling interest	1,073								427		427	646
Ending balance at Dec. 31, 2016	188,511	0	257,344	683	683	(901)	11,298	235,573	175,566	21,088	186,646	1,865	0	0
Comprehensive income/(loss) for the period	19,406	4,567	10,951				5,851		12,977	10,951	18,828	578	0	4,567
Dividends paid/ Distributions made	(16,034)	(4,567)	(15,628)						(15,628)	(15,628)	(15,628)	(406)	0	(4,567)
Scrip dividends	4,751		4,751	13	13		(13)	(13)	4,751	4,751	4,751
Share-based compensation	(294)		422			(16)	(204)	(194)	(74)	616	(294)
Other changes in non-controlling interest	1,472								53		53	1,419
Ending balance at Dec. 31, 2017	$ 197,812	£ 0	$ 257,840	$ 696	$ 696	$ (917)	$ 16,932	$ 235,366	$ 177,645	$ 21,778	$ 194,356	$ 3,456	£ 0	£ 0

- Definition

The amount of residual interest in the assets of the entity after deducting all its liabilities.

+ References + Details

Consolidated Statement of Changes in Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2017 USD ($)
Non-controlling interest	$ 3,456,000,000
Reclassification of shares held in trust and other reserves	534,000,000
Reclassification of shares held in trust and other reserves impact on equity	0
Marathon Oil Canada Corporation [Member]
Non-controlling interest	$ 1,286,000,000
Controlling interest percentage	50.00%

Consolidated Statement of Cash Flows £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)	Dec. 31, 2017 GBP (£)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 GBP (£)	Dec. 31, 2015 USD ($)	Dec. 31, 2015 GBP (£)
Statements [Line Items]
Income for the period	$ 13,435		$ 4,777		$ 2,200
Adjustment for:
Dividends received	4,998		3,820		4,627
Current tax	6,591		2,731		7,058
Interest expense (net)	3,365		2,752		1,529
Depreciation, depletion and amortisation	26,223		24,993		26,714
Net gains on sale and revaluation of non-current assets and businesses	(1,640)		(2,141)		(3,460)
(Increase)/decrease in inventories	(2,079)		(5,658)		2,827
(Increase)/decrease in current receivables	(1,686)		2,038		9,852
Increase/(decrease) in current payables	607		(2,669)		(7,158)
Share of profit of joint ventures and associates	(4,225)		(3,545)		(3,527)
Deferred tax, retirement benefits, decommissioning and other provisions	(3,918)		(823)		(5,827)
Other	286		(1,226)		2,648
Tax paid	(6,307)		(4,434)		(7,673)
Cash flow from operating activities	35,650		20,615		29,810
Capital expenditure	(20,845)		(22,116)		(26,131)
Acquisition of BG Group plc, net of cash and cash equivalents acquired			(11,421)
Investments in joint ventures and associates	(595)		(1,330)		(896)
Proceeds from sale of property, plant and equipment and businesses	8,808		2,072		4,720
Proceeds from sale of joint ventures and associates	2,177		1,565		276
Interest received	724		470		288
Other	1,702		(203)		(664)
Cash flow from investing activities	(8,029)		(30,963)		(22,407)
Net decrease in debt with maturity period within three months	(869)		(360)		(586)
New borrowings	760		18,144		21,500
Repayments	(11,720)		(6,710)		(6,023)
Interest paid	(3,550)		(2,938)		(1,742)
Change in non-controlling interest	293		1,110		598
Royal Dutch Shell plc shareholders	(10,877)		(9,677)		(9,370)
Non-controlling interest	(406)		(180)		(117)
Repurchases of shares					(409)
Shares held in trust: net purchases and dividends received	(717)		(160)		(39)
Cash flow from financing activities	(27,086)		(771)		3,812
Currency translation differences relating to cash and cash equivalents	647		(1,503)		(1,070)
Increase/(decrease) in cash and cash equivalents	1,182		(12,622)		10,145
Cash and cash equivalents at January 1	19,130		31,752		21,607
Cash and cash equivalents at December 31	20,312		19,130		31,752
Royal Dutch Shell Dividend Access Trust [Member]
Statements [Line Items]
Income for the period \| £		£ 4,567		£ 3,879		£ 2,726
Adjustment for:
Dividends received \| £		(4,567)		(3,879)		(2,726)
Cash flow from operating activities \| £		0		0		0
Dividends received \| £		4,567		3,879		2,726
Cash flow from investing activities \| £		4,567		3,879		2,726
Cash distributions made \| £		(4,567)		(3,879)		(2,725)
Cash flow from financing activities \| £		(4,567)		(3,879)		(2,725)
Increase/(decrease) in cash and cash equivalents \| £		0		0		1
Cash and cash equivalents at January 1 \| £		2		2		1
Cash and cash equivalents at December 31 \| £		£ 2		£ 2		£ 2
Parent [Member]
Statements [Line Items]
Income for the period	10,951		14,205
Adjustment for:
Dividends received	(10,958)		(14,132)
Current tax	(23)		26
Interest and other income	(24)		(17)
Interest and other expense	26		25
Share-based compensation	25		21
Decrease in working capital	(333)		13,868
Cash flow from operating activities	(336)		13,996
Acquisition of BG Group plc			(19,036)
Dividends received	10,958		14,132
Interest received	24		17
Share-based compensation	258		130
Cash flow from investing activities	11,240		(4,757)
Interest paid	(26)		(25)
Cash distributions made	(10,877)		(9,677)
Cash flow from financing activities	(10,903)		(9,702)
Increase/(decrease) in cash and cash equivalents	1		(463)
Cash and cash equivalents at January 1	2		465
Cash and cash equivalents at December 31	$ 3		$ 2		$ 465

Basis of Preparation	12 Months Ended
Basis of Preparation	Dec. 31, 2017
Disclosure Of Basis Of Preparation Of Financial Statements [Line Items]
Basis of Preparation	1 BASIS OF PREPARATION The Consolidated Financial Statements of Royal Dutch Shell plc (the Company) and its subsidiaries (collectively referred to as Shell) have been prepared in accordance with the provisions of the Companies Act 2006 (the Act) and Article 4 of the IAS Regulation, and therefore in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union. As applied to Shell, there are no material differences from IFRS as issued by the International Accounting Standards Board (IASB); therefore, the Consolidated Financial Statements have been prepared in accordance with IFRS as issued by the IASB. As described in the accounting policies in Note 2, the Consolidated Financial Statements have been prepared under the historical cost convention except for certain items measured at fair value. Those accounting policies have been applied consistently in all periods. The Consolidated Financial Statements were approved and authorised for issue by the Board of Directors on March 14, 2018.
Royal Dutch Shell Dividend Access Trust [Member]
Disclosure Of Basis Of Preparation Of Financial Statements [Line Items]
Basis of Preparation	2 BASIS OF PREPARATION The Financial Statements of the Trust have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union. As applied to the Trust, there are no material differences from IFRS as issued by the International Accounting Standards Board (IASB); therefore, the Financial Statements have been prepared in accordance with IFRS as issued by the IASB. The Financial Statements have been prepared under the historical cost convention. The accounting policies described in Note 3 have been applied consistently in all periods presented. The Financial Statements were approved and authorised for issue by the Trustee on March 14, 2018. The financial results of the Trust are included in the Consolidated and Parent Company Financial Statements on pages 137-178 and pages 199-207 respectively.
Parent [Member]
Disclosure Of Basis Of Preparation Of Financial Statements [Line Items]
Basis of Preparation	1 BASIS OF PREPARATION The Financial Statements of Royal Dutch Shell plc (the Company) have been prepared in accordance with the provisions of the Companies Act 2006 (the Act) and with International Financial Reporting Standards (IFRS) as adopted by the European Union. As applied to the Company, there are no material differences from IFRS as issued by the International Accounting Standards Board (IASB); therefore, the Financial Statements have been prepared in accordance with IFRS as issued by the IASB. As described in the accounting policies in Note 2, the Financial Statements have been prepared under the historical cost convention except for certain items measured at fair value. Those accounting policies have been applied consistently in all periods presented. The Financial Statements were approved and authorised for issue by the Board of Directors on March 14, 2018. The preparation of financial statements in conformity with IFRS requires the use of certain accounting estimates. It also requires management to exercise its judgement in the process of applying the Company’s accounting policies. Actual results may differ from those estimates. The financial results of the Company are included in the Consolidated Financial Statements on pages 137-178. The financial results of the Company incorporate the results of the Dividend Access Trust (the Trust), the financial statements of which are presented on pages 213-216. The Company’s principal activity is being the parent company for Shell, as described in Note 1 to the Consolidated Financial Statements.

Significant Accounting Policies, Judgements and Estimates	12 Months Ended
	Dec. 31, 2017
Text Block1 [Abstract]
Significant Accounting Policies, Judgements and Estimates	2 Significant ACCOUNTING POLICIES, JUDGEMENTS AND ESTIMATES This Note describes Shell’s significant accounting policies, which are those relevant to an understanding of the Consolidated Financial Statements, and includes the measurement bases used in their preparation. It allows an understanding as to how transactions, other events and conditions are reported. It also describes: (a) judgements, apart from those involving estimations, that management makes in applying the policies that have the most significant effect on the amounts recognised in the Consolidated Financial Statements; and (b) estimations, including assumptions about the future, that management makes in applying the policies. The sources of estimation uncertainty that have a significant risk of a material adjustment to the carrying amounts of assets and liabilities within the next financial year are specifically identified as a significant estimate. NATURE OF THE CONSOLIDATED FINANCIAL STATEMENTS The Consolidated Financial Statements are presented in US dollars (dollars) and comprise the financial statements of the Company and its subsidiaries, being those entities over which the Company has control, either directly or indirectly, through exposure or rights to their variable returns and the ability to affect those returns through its power over the entities. Information about subsidiaries at December 31, 2017, can be found in Exhibit 8. Subsidiaries are consolidated from the date on which control is obtained until the date that such control ceases, using consistent accounting policies. All inter-company balances and transactions, including unrealised profits arising from such transactions, are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interest represents the proportion of income, other comprehensive income and net assets in subsidiaries that is not attributable to the Company’s shareholders. CURRENCY TRANSLATION Foreign currency transactions are translated using the exchange rate at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at quarter-end exchange rates of monetary assets and liabilities denominated in foreign currencies (including those in respect of inter-company balances unless related to loans of a long-term investment nature) are recognised in income, except when recognised in other comprehensive income in respect of cash flow or net investment hedges, and presented within interest and other income or within purchases where not related to financing. Share capital issued in currencies other than the dollar is translated at the exchange rate at the date of issue. On consolidation, assets and liabilities of non-dollar entities are translated to dollars at year-end rates of exchange, while their statements of income, other comprehensive income and cash flows are translated at quarterly average rates. The resulting translation differences are recognised as currency translation differences within other comprehensive income. Upon sale of all or part of an interest in, or upon liquidation of, an entity, the appropriate portion of cumulative currency translation differences related to that entity are generally recognised in income. REVENUE RECOGNITION Revenue from sales of oil, natural gas, chemicals and other products is recognised at the fair value of consideration received or receivable, after deducting sales taxes, excise duties and similar levies, when the significant risks and rewards of ownership have been transferred, which is when title passes to the customer. For sales by Integrated Gas and Upstream operations, this generally occurs when product is physically transferred into a vessel, pipe or other delivery mechanism; for sales by refining operations, it is either when product is placed onboard a vessel or offloaded from the vessel, depending on the contractually agreed terms; and for sales of oil products and chemicals, it is either at the point of delivery or the point of receipt, depending on contractual conditions. Revenue resulting from hydrocarbon production from properties in which Shell has an interest with partners in joint arrangements is recognised on the basis of Shell’s working interest (entitlement method). Revenue resulting from the production of oil and natural gas under production-sharing contracts (PSCs) is recognised for those amounts relating to Shell’s cost recoveries and Shell’s share of the remaining production. Gains and losses on derivative contracts and the revenue and costs associated with other contracts that are classified as held for trading purposes are reported on a net basis in the Consolidated Statement of Income. Purchases and sales of hydrocarbons under exchange contracts that are necessary to obtain or reposition feedstocks for refinery operations are presented net in the Consolidated Statement of Income. RESEARCH AND DEVELOPMENT Development costs that are expected to generate probable future economic benefits are capitalised as intangible assets. All other research and development expenditure is recognised in income as incurred. EXPLORATION COSTS Hydrocarbon exploration costs are accounted for under the successful efforts method: exploration costs are recognised in income when incurred, except that exploratory drilling costs, including in respect of operating leases, are included in property, plant and equipment pending determination of proved reserves. Exploration costs capitalised in respect of exploration wells that are more than 12 months old are written off unless: (a) proved reserves are booked; or (b) (i) they have found commercially producible quantities of reserves and (ii) they are subject to further exploration or appraisal activity in that either drilling of additional exploratory wells is under way or firmly planned for the near future or other activities are being undertaken to sufficiently progress the assessing of reserves and the economic and operating viability of the project. PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS Recognition Property, plant and equipment comprise assets owned by Shell, assets held by Shell under finance leases and assets operated by Shell as contractor in PSCs. They include rights and concessions in respect of properties with proved reserves (proved properties) and with no proved reserves (unproved properties). Property, plant and equipment, including expenditure on major inspections, and intangible assets are initially recognised in the Consolidated Balance Sheet at cost where it is probable that they will generate future economic benefits. This includes capitalisation of decommissioning and restoration costs associated with provisions for asset retirement (see “Provisions”), certain development costs (see “Research and development”) and the effects of associated cash flow hedges (see “Financial instruments and other derivative contracts”) as applicable. The accounting for exploration costs is described separately (see “Exploration costs”). Intangible assets include goodwill, liquefied natural gas (LNG) off-take and sales contracts obtained through acquisition, software costs and trademarks. Interest is capitalised, as an increase in property, plant and equipment, on major capital projects during construction. Property, plant and equipment and intangible assets are subsequently carried at cost less accumulated depreciation, depletion and amortisation (including any impairment). Gains and losses on sale are determined by comparing the proceeds with the carrying amounts of assets sold and are recognised in income, within interest and other income. An asset is classified as held for sale if its carrying amount will be recovered principally through sale rather than through continuing use, which is when the sale is highly probable and it is available for immediate sale. Assets classified as held for sale are measured at the lower of the carrying amount upon classification and the fair value less costs to sell. Depreciation, depletion and amortisation Property, plant and equipment related to hydrocarbon production activities are in principle depreciated on a unit-of-production basis over the proved developed reserves of the field concerned, other than assets whose useful lives differ from the lifetime of the field which are depreciated applying the straight-line method. However, for certain Upstream assets, the use for this purpose of proved developed reserves, which are determined using the SEC-mandated yearly average oil and gas prices, would result in depreciation charges for these assets which do not reflect the pattern in which their future economic benefits are expected to be consumed as, for example, it may result in assets with long-term expected lives being depreciated in full within one year. Therefore, in these instances, other approaches are applied to determine the reserves base for the purpose of calculating depreciation, such as using management’s expectations of future oil and gas prices rather than yearly average prices, to provide a phasing of periodic depreciation charges that more appropriately reflects the expected utilisation of the assets concerned. Rights and concessions in respect of proved properties are depleted on the unit-of-production basis over the total proved reserves of the relevant area. Where individually insignificant, unproved properties may be grouped and depreciated based on factors such as the average concession term and past experience of recognising proved reserves. Property, plant and equipment held under finance leases and capitalised LNG off-take and sales contracts are depreciated or amortised over the term of the respective contract. Other property, plant and equipment and intangible assets are depreciated or amortised on a straight-line basis over their estimated useful lives, except for goodwill, which is not amortised. They include refineries and chemical plants (for which the useful life is generally 20 years), retail service stations (15 years), upgraders (30 years) and major inspection costs, which are depreciated over the estimated period before the next planned major inspection (three to five years). On classification of an asset as held for sale, depreciation ceases. Estimates of the useful lives and residual values of property, plant and equipment and intangible assets are reviewed annually and adjusted if appropriate. Impairment The carrying amount of goodwill is tested for impairment annually; in addition, assets other than unproved properties (see “Exploration costs”) are tested for impairment whenever events or changes in circumstances indicate that the carrying amounts for those assets may not be recoverable. On classification as held for sale, the carrying amounts of property, plant and equipment and intangible assets are also reviewed. If assets are determined to be impaired, the carrying amounts of those assets are written down to their recoverable amount, which is the higher of fair value less costs to sell (see “Fair value measurements”) and value in use. Value in use is determined as the amount of estimated risk-adjusted discounted future cash flows. For this purpose, assets are grouped into cash-generating units based on separately identifiable and largely independent cash inflows. Estimates of future cash flows used in the evaluation of impairment of assets are made using management’s forecasts of commodity prices, market supply and demand, product margins and, in the case of exploration and production assets, expected production volumes. The latter takes into account assessments of field and reservoir performance and includes expectations about both proved reserves and volumes that are expected to constitute proved reserves in the future (unproved volumes), which are risk-weighted utilising geological, production, recovery and economic projections. Cash flow estimates are risk-adjusted to reflect local conditions as appropriate and discounted at a rate based on Shell’s marginal cost of debt. Impairments, except those related to goodwill, are reversed as applicable to the extent that the events or circumstances that triggered the original impairment have changed. Impairment losses and reversals are reported within depreciation, depletion and amortisation. Judgements and estimates Proved oil and gas reserves Unit-of-production depreciation, depletion and amortisation charges are principally measured based on management’s estimates of proved developed oil and gas reserves. Also, exploration drilling costs are capitalised pending the results of further exploration or appraisal activity, which may take several years to complete and before any related proved reserves can be booked. Proved reserves are estimated by reference to available geological and engineering data and only include volumes for which access to market is assured with reasonable certainty. Yearly average oil and gas prices are applied in the determination of proved reserves. Estimates of proved reserves are inherently imprecise, require the application of judgement and are subject to regular revision, either upward or downward, based on new information such as from the drilling of additional wells, observation of long-term reservoir performance under producing conditions and changes in economic factors, including product prices, contract terms or development plans. Changes to estimates of proved developed reserves affect prospectively the amounts of depreciation, depletion and amortisation charged and, consequently, the carrying amounts of exploration and production assets. It is expected, however, that in the normal course of business the diversity of the asset portfolio will limit the effect of such revisions. The outcome of, or assessment of plans for, exploration or appraisal activity may result in the related capitalised exploration drilling costs being recognised in income in that period. Judgement is involved in determining when to use an alternative reserves base in order to appropriately reflect the expected utilisation of the assets concerned (see "Depreciation, depletion and amortisation"). Information about the carrying amounts of exploration and production assets and the amounts charged to income, including depreciation, depletion and amortisation and the quantitative impact of the use of an alternative reserve base, is presented in Note 8. Impairment For the purposes of determining whether impairment of assets has occurred, and the extent of any impairment loss or its reversal, the key assumptions management uses in estimating risk-adjusted future cash flows for value-in-use measures are future oil and gas prices, expected production volumes and refining margins appropriate to the local circumstances and environment. These assumptions and the judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can also affect the rate used to discount future cash flow estimates. The determination of cash-generating units requires judgement. Changes in this determination could impact the calculation of value in use and therefore the conclusion on the recoverability of assets’ carrying amounts when performing an impairment test. Judgement, which is subject to change as new information becomes available, can be required in determining when an asset is classified as held for sale. A change in that judgement could result in impairment charges affecting income, depending on whether classification requires a write down of the asset to its fair value less costs to sell. Significant estimate Future price assumptions, presented in Note 8, tend to be stable because management does not consider short-term increases or decreases in prices as being indicative of long-term levels, but they are nonetheless subject to change. Expected production volumes, which comprise proved reserves and unproved volumes, are used for impairment testing because management believes this to be the most appropriate indicator of expected future cash flows. As discussed in “Proved oil and gas reserves” above, reserves estimates are inherently imprecise. Furthermore, projections about unproved volumes are based on information that is necessarily less robust than that available for mature reservoirs. Due to the nature and geographical spread of the business activity in which those assets are used, it is typically not practicable to estimate the likelihood or extent of impairments under different sets of assumptions for Shell overall. Changes in assumptions could affect the carrying amounts of assets, and any impairment losses and reversals will affect income. Information about the carrying amounts of assets and impairments is presented in Notes 7 and 8. LEASES Agreements under which payments are made to owners in return for the right to use an asset for a period are accounted for as leases. Leases that transfer substantially all the risks and rewards of ownership are recognised at the commencement of the lease term as finance leases within property, plant and equipment and debt at the fair value of the leased asset or, if lower, at the present value of the minimum lease payments. Finance lease payments are apportioned between interest expense and repayments of debt. All other leases are classified as operating leases and the cost is recognised in income on a straight-line basis, except where capitalised as exploration drilling costs (see "Exploration costs"). JOINT ARRANGEMENTS AND ASSOCIATES Arrangements under which Shell has contractually agreed to share control (see “Nature of the Consolidated Financial Statements” for the definition of control) with another party or parties are joint ventures where the parties have rights to the net assets of the arrangement, or joint operations where the parties have rights to the assets and obligations for the liabilities relating to the arrangement. Investments in entities over which Shell has the right to exercise significant influence but neither control nor joint control are classified as associates. Information about incorporated joint arrangements and associates at December 31, 2017, can be found in Exhibit 8. Investments in joint ventures and associates are accounted for using the equity method, under which the investment is initially recognised at cost and subsequently adjusted for the Shell share of post-acquisition income less dividends received and the Shell share of other comprehensive income and other movements in equity, together with any loans of a long-term investment nature. Where necessary, adjustments are made to the financial statements of joint ventures and associates to bring the accounting policies used into line with those of Shell. In an exchange of assets and liabilities for an interest in a joint venture, the non-Shell share of any excess of the fair value of the assets and liabilities transferred over the pre-exchange carrying amounts is recognised in income. Unrealised gains on other transactions between Shell and its joint ventures and associates are eliminated to the extent of Shell’s interest in them; unrealised losses are treated similarly but may also result in an assessment of whether the asset transferred is impaired. Shell recognises its assets and liabilities relating to its interests in joint operations, including its share of assets held jointly and liabilities incurred jointly with other partners. INVENTORIES Inventories are stated at cost or net realisable value, whichever is lower. Cost comprises direct purchase costs (including transportation), and associated costs incurred in bringing inventories to their present condition and location, and is determined using the first-in, first-out (FIFO) method for oil, gas and chemicals and by the weighted average cost method for materials. TAXATION The charge for current tax is calculated based on the income reported by the Company and its subsidiaries, as adjusted for items that are non-taxable or disallowed and using rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is determined, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Balance Sheet and on unused tax losses and credits carried forward. Deferred tax assets and liabilities are calculated using the enacted or substantively enacted rates that are expected to apply when an asset is realised or a liability is settled. They are not recognised where they arise on the initial recognition of goodwill or of an asset or liability in a transaction (other than in a business combination) that, at the time of the transaction, affects neither accounting nor taxable profit, or in respect of taxable temporary differences associated with subsidiaries, joint ventures and associates where the reversal of the respective temporary difference can be controlled by Shell and it is probable that it will not reverse in the foreseeable future. Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which the deductible temporary differences, unused tax losses and credits carried forward can be utilised. Income taxes are recognised in income except when they relate to items recognised in other comprehensive income, in which case the tax is recognised in other comprehensive income. Income tax assets and liabilities are presented separately in the Consolidated Balance Sheet except where there is a right of offset within fiscal jurisdictions and an intention to settle such balances on a net basis. Judgements and estimates Tax liabilities are recognised when it is considered probable that there will be a future outflow of funds to a taxing authority. In such cases, provision is made for the amount that is expected to be settled, where this can be reasonably estimated. A change in estimate of the likelihood of a future outflow and/or in the expected amount to be settled would be recognised in income in the period in which the change occurs. This requires the application of judgement as to the ultimate outcome, which can change over time depending on facts and circumstances. Judgements mainly relate to transfer pricing, including inter-company financing, interpretation of PSCs, expenditure deductible for tax purposes and taxation arising on disposal. Deferred tax assets are recognised only to the extent it is considered probable that those assets will be recoverable. This involves an assessment of when those assets are likely to reverse, and a judgement as to whether or not there will be sufficient taxable profits available to offset the assets when they do reverse. This requires assumptions regarding future profitability and is therefore inherently uncertain. To the extent assumptions regarding future profitability change, there can be an increase or decrease in the amounts recognised in respect of deferred tax assets as well as in the amounts recognised in income in the period in which the change occurs. On December 22, 2017, the US Tax Cuts and Jobs Act (the Act) was enacted. The effects of the Act have been recognised in 2017, as presented in Note 16, based on current interpretation of the Act and related assumptions. These may be subject to change, for example in the event that further interpretative guidance on the Act is issued. Taxation information, including charges and deferred tax assets and liabilities, is presented in Note 16. Income taxes include taxes at higher rates levied on income from certain Integrated Gas and Upstream activities. RETIREMENT BENEFITS Benefits in the form of retirement pensions and healthcare and life insurance are provided to certain employees and retirees under defined benefit and defined contribution plans. Obligations under defined benefit plans are calculated annually by independent actuaries using the projected unit credit method, which takes into account employees’ years of service and, for pensions, average or final pensionable remuneration, and are discounted to their present value using interest rates of high-quality corporate bonds denominated in the currency in which the benefits will be paid and of a duration consistent with the plan obligations. Where plans are funded, payments are made to independently managed trusts; assets held by those trusts are measured at fair value. Defined benefit plan surpluses are recognised as assets to the extent that they are considered recoverable, which is generally by way of a refund or lower future employer contributions. The amounts recognised in income in respect of defined benefit plans mainly comprise service cost and net interest. Service cost comprises principally the increase in the present value of the obligation for benefits resulting from employee service during the period (current service cost) and also amounts relating to past service and settlements or amendments of plans. Plan amendments are changes to benefits and are generally recognised when all legal and regulatory approvals have been received and the effects have been communicated to members. Net interest is calculated using the net defined benefit liability or asset matched against the discount rate yield curve at the beginning of each year for each plan. Remeasurements of the net defined benefit liability or asset resulting from actuarial gains and losses and the return on plan assets excluding the amount recognised in income are recognised in other comprehensive income. For defined contribution plans, pension expense represents the amount of employer contributions payable for the period. Significant judgements and estimates Defined benefit obligations and plan assets, and the resulting liabilities and assets that are recognised, are subject to significant volatility as actuarial assumptions regarding future outcomes and market values change. Substantial judgement is required in determining the actuarial assumptions, which vary for the different plans to reflect local conditions but are determined under a common process in consultation with independent actuaries. The assumptions applied in respect of each plan are reviewed annually and adjusted where necessary to reflect changes in experience and actuarial recommendations. Information about the amounts reported in respect of defined benefit pension plans, assumptions applicable to the principal plans and their sensitivity to changes are presented in Note 17. PROVISIONS Provisions are recognised at the balance sheet date at management’s best estimate of the expenditure required to settle the present obligation. Non-current amounts are discounted at a rate intended to reflect the time value of money. The carrying amounts of provisions are regularly reviewed and adjusted for new facts or changes in law or technology. Provisions for decommissioning and restoration costs, which arise principally in connection with hydrocarbon production facilities and pipelines, are measured on the basis of current requirements, technology and price levels; the present value is calculated using amounts discounted over the useful economic life of the assets. The liability is recognised (together with a corresponding amount as part of the related property, plant and equipment) once an obligation crystallises in the period when a reasonable estimate can be made. The effects of changes resulting from revisions to the timing or the amount of the original estimate of the provision are reflected on a prospective basis, generally by adjustment to the carrying amount of the related property, plant and equipment. However, where there is no related asset, or the change reduces the carrying amount to nil, the effect, or the amount in excess of the reduction in the related asset to nil, is recognised in income. Redundancy provisions are recognised when a detailed formal plan identifies the business or part of the business concerned, the location and number of employees affected, a detailed estimate of the associated costs and an appropriate timeline, and the employees affected have been notified of the plan's main features. Other provisions are recognised in income in the period in which an obligation arises and the amount can be reasonably estimated. Provisions are measured based on current legal requirements and existing technology where applicable. Recognition of any joint and several liability is based on management’s best estimate of the final pro rata share of the liability. Provisions are determined independently of expected insurance recoveries. Recoveries are recognised when virtually certain of realisation. Significant estimates Estimates of provisions for future decommissioning and restoration costs are recognised are based on current legal and constructive requirements, technology and price levels. Because actual outflows can differ from estimates due to changes in laws, regulations, public expectations, technology, prices and conditions, and can take place many years in the future, the carrying amounts of provisions are regularly reviewed and adjusted to take account of such changes. The discount rate applied is reviewed annually. Information about decommissioning and restoration provisions is presented in Note 18. FINANCIAL INSTRUMENTS AND OTHER DERIVATIVE CONTRACTS Financial assets and liabilities are presented separately in the Consolidated Balance Sheet except where there is a legally enforceable right of offset and Shell has the intention to settle on a net basis or realise the asset and settle the liability simultaneously. Financial assets Investments in securities Investments in securities (also referred to as “securities”) comprise equity and debt securities classified on initial recognition as available-for-sale and are carried at fair value, except where their fair value cannot be measured reliably, in which case they are carried at cost, less any impairment. Unrealised holding gains and losses other than impairments are recognised in other comprehensive income, except for translation differences arising on foreign currency debt securities, which are recognised in income. On maturity or sale, net gains and losses previously deferred in accumulated other comprehensive income are recognised in income. Interest income on debt securities is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand, including offsetting bank overdrafts, short-term bank deposits, money market funds, reverse repos and similar instruments that have a maturity of three months or less at the date of purchase. Trade receivables Trade receivables are recognised initially at fair value based on amounts exchanged and subsequently at amortised cost less any impairment. Significant estimate Receivables from governments may be large and subject to disputes. Recoverability is subject to uncertainty as to the settlement of amounts including tax, royalty, cost recovery and associated interest. Information about government receivables is presented in Note 11. Financial liabilities Debt and trade payables are recognised initially at fair value based on amounts exchanged, net of transaction costs, and subsequently at amortised cost except for fixed rate debt subject to fair value hedging which is remeasured for the hedged risk (see below). Interest expense on debt is accounted for using the effective interest method and, other than interest capitalised, is recognised in income. Derivative contracts and hedges Derivative contracts are used in the management of interest rate risk, foreign exchange risk and commodity price risk, and in the management of foreign currency cash balances. These contracts are recognised at fair value. Certain derivative contracts qualify and are designated either as a “fair value” hedge of the change in fair value of a recognised asset or liability or an unrecognised firm commitment or as a “cash flow” hedge of the change in cash flows to be received or paid relating to a recognised asset or liability or a highly probable forecast transaction. A change in the fair value of a hedging instrument designated as a fair value hedge is recognised in income, together with the consequential adjustment to the carrying amount of the hedged item. The effective portion of a change in fair value of a derivative contract designated as a cash flow hedge is recognised in other comprehensive income until the hedged transaction occurs; any ineffective portion is recognised in income. Where the hedged item is a non-financial asset or liability, the amount in accumulated other comprehensive income is transferred to the initial carrying amount of the asset or liability (reclassified to the balance sheet); for other hedged items, the amount in accumulated other comprehensive income is reclassified to income when the hedged transaction affects income. The effective portion of a change due to retranslation at quarter-end exchange rates in the carrying amount of debt and the principal amount of derivative contracts used to hedge net investments in foreign operations is recognised in other comprehensive income until the related investment is sold or liquidated; any ineffective portion is recognised in income. All relationships between hedging instruments and hedged items are documented, as well as risk management objectives and strategies for undertaking hedge transactions. The effectiveness of hedges is also continually assessed and hedge accounting is discontinued when a hedge ceases to be highly effective. Gains and losses on derivative contracts not qualifying and designated as hedges, including forward sale and purchase contracts for commodities in trading operations that may be settled by the physical delivery or receipt of the commodity, are recognised in income. Unless designated as hedging instruments, contracts to sell or purchase non-financial items that can be settled net as if the contracts were financial instruments and that do not meet expected own use requirements (typically, forward sale and purchase contracts for commodities in trading operations), and contracts that are or contain written options, are recognised at fair value; associated gains and losses are recognised in income. Derivatives embedded within contracts that are not already required to be recognised at fair value, and that are not closely related to the host contract in terms of economic characteristics and risks, are separated from their host contract and recognised at fair value; associated gains and losses are recognised in income. FAIR VALUE MEASUREMENTS Fair value measurements are estimates of the amounts for which assets or liabilities could be transferred at the measurement date, based on the assumption that such transfers take place between participants in principal markets and, where applicable, taking highest and best use into account. Judgements and estimates Where available, fair value measurements are derived from prices quoted in active markets for identical assets or liabilities. In the absence of such information, other observable inputs are used to estimate fair value. Inputs derived from external sources are corroborated or otherwise verified, as appropriate. In the absence of publicly available information, fair value is determined using estimation techniques that take into account market perspectives relevant to the asset or liability, in as far as they can reasonably be ascertained, based on predominantly unobservable inputs. For derivative contracts where publicly available information is not available, fair value estimations are generally determined using models and other valuation methods, the key inputs for which include future prices, volatility, price correlation, counterparty credit risk and market liquidity, as appropriate; for other assets and liabilities, fair value estimations are generally based on the net present value of expected future cash flows. SHARE-BASED COMPENSATION PLANS The fair value of share-based compensation expense arising from the Performance Share Plan (PSP) and the Long-term Incentive Plan (LTIP) – Shell’s main equity-settled plans – is estimated using a Monte Carlo option pricing model and is recognised in income from the date of grant over the vesting period with a corresponding increase directly in equity. The model projects and averages the results for a range of potential outcomes for the vesting conditions, the principal assumptions for which are the share price volatility and dividend yields for Shell and four of its main competitors over the last three years and the last 10 years. Changes in the fair value of share-based compensation for cash-settled plans are recognised in income with a corresponding change in liabilities. SHARES HELD IN TRUST Shares in the Company, which are held by employee share ownership trusts and trust-like entities, are not included in assets but are reflected at cost as a deduction from equity as shares held in trust. ACQUISITIONS AND SALES OF INTERESTS IN A BUSINESS Assets acquired and liabilities assumed when control is obtained over a business, and, with effect from January 1, 2016, when an interest or an additional interest is acquired in a joint operation which is a business, are recognised at their fair value at the date of the acquisition; the amount of the purchase consideration above this value is recognised as goodwill. When control is obtained, any non-controlling interest is recognised as the proportionate share of the identifiable net assets. The acquisition of a non-controlling interest in a subsidiary and the sale of an interest while retaining control are accounted for as transactions within equity. The difference between the purchase consideration or sale proceeds after tax and the relevant proportion of the non-controlling interest, measured by reference to the carrying amount of the interest’s net assets at the date of acquisition or sale, is recognised in retained earnings as a movement in equity attributable to Royal Dutch Shell plc shareholders. CONSOLIDATED STATEMENT OF INCOME PRESENTATION Purchases reflect all costs related to the acquisition of inventories and the effects of the changes therein, and include associated costs incurred in conversion into finished or intermediate products. Production and manufacturing expenses are the costs of operating, maintaining and managing production and manufacturing assets. Selling, distribution and administrative expenses include direct and indirect costs of marketing and selling products.

Changes to IFRS Not Yet Adopted	12 Months Ended
Changes to IFRS Not Yet Adopted	Dec. 31, 2017
Text Block1 [Abstract]
Changes to IFRS Not Yet Adopted	3 CHANGES TO IFRS NOT YET ADOPTED The final version of IFRS 9 Financial Instruments was issued in 2014 and sets out the requirements for recognising and measuring financial assets, financial liabilities and certain contracts to buy or sell non-financial items. It replaces IAS 39 Financial Instruments: Recognition and Measurement. The adoption of IFRS 9 in 2018 resulted in a decrease of $83 million in equity at January 1, 2018, mainly representing the recognition of additional provisions for impairment of receivables under the expected loss model. On a prospective basis, IFRS 9 may facilitate further use of hedge accounting and also results in different income recognition upon the sale of certain investments in securities. IFRS 15 Revenue from Contracts with Customers was issued in 2014 and replaces IAS 18 Revenue. It provides a single model of accounting for revenue arising from contracts with customers based on the identification and satisfaction of performance obligations, and revenue from contracts with customers will be distinguished from other sources. Shell has adopted IFRS 15 with effect from January 1, 2018, and has elected to apply the modified retrospective transition approach. Although IFRS 15 does not generally represent a change from Shell’s current practice, the accounting for certain contracts, such as those with provisional pricing or take-or-pay arrangements, and for underlifts and overlifts, have been identified as areas of potential change. However, these do not have a significant effect on Shell’s accounting or disclosures, and therefore no transition adjustment will be presented. IFRS 16 Leases was issued in 2016 to replace IAS 17 Leases and is required to be adopted by 2019. Under the new standard all lease contracts, with limited exceptions, are recognised in financial statements by way of right of use assets and corresponding lease liabilities. Compared with the existing accounting for operating leases, it will also impact the classification and timing of expenses and consequently the classification between cash flow from operating activities and cash flow from financing activities. It is expected that Shell will apply the modified retrospective approach, which would mean that the cumulative effect of initially applying the standard is recognised at the date of initial application and there is no restatement of comparative information. Shell will not early adopt IFRS 16. The impact of the adoption of the new standard at January 1, 2019, will be dependent on factors such as Shell’s lease contracts at that date and the discount rate to be applied in accordance with IFRS 16, and therefore the impact cannot be determined from the disclosure of the minimum lease payments in accordance with IAS 17 in Note 14. A detailed review of Shell’s contracts is under way to determine the impact of the new standard.

Segment Information

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Segment Information

4 SEGMENT INFORMATION

Shell is engaged in the principal aspects of the oil and gas industry in more than 70 countries and reports its business through four segments. Segmental reporting was changed with effect from 2016, in line with a change in the way Shell’s businesses are managed. Since 2016, Shell reports its business through the segments Integrated Gas (previously part of Upstream), Upstream, Downstream and Corporate. Comparative information was reclassified.

Integrated Gas is engaged in the liquefaction and transportation of gas and the conversion of natural gas to liquids to provide fuels and other products, as well as projects with an integrated activity – from producing to commercialising gas. Upstream combines the operating segments Upstream, which is engaged in the exploration for and extraction of crude oil, natural gas and natural gas liquids, and the marketing and transportation of oil and gas, and Oil Sands, which is engaged in the extraction of bitumen from mined oil sands and conversion into synthetic crude oil. These operating segments have similar economic characteristics because their earnings are significantly dependent on crude oil and natural gas prices and production volumes, and because their projects generally require significant investment, are complex and generate revenue for many years. Downstream is engaged in oil products and chemicals manufacturing and marketing activities. Corporate represents the key support functions, comprising Shell’s holdings and treasury organisation, its self-insurance activities and its headquarters and central functions. Integrated within the Integrated Gas, Upstream and Downstream segments are Shell’s trading activities, technical services and technology capability, and functions such as safety and environment. Sales between segments are based on prices generally equivalent to commercially available prices.

Segment earnings are presented on a current cost of supplies basis (CCS earnings), which is the earnings measure used by the Chief Executive Officer for the purposes of making decisions about allocating resources and assessing performance. On this basis, the purchase price of volumes sold during the period is based on the current cost of supplies during the same period after making allowance for the tax effect. CCS earnings therefore exclude the effect of changes in the oil price on inventory carrying amounts.

Information by segment on a current cost of supplies basis is as follows:


2017	$ million
	Integrated Gas		Upstream		Downstream		Corporate			Total
CCS earnings		5,078		1,551		8,258		(2,416	)		12,471
Revenue
Third party		32,674		7,723		264,731		51			305,179
Inter-segment		3,978		32,469		4,248		—
Share of profit/(loss) of joint ventures and associates		1,714		623		1,956		(129	)		4,164
Interest and other income		687		1,188		154		437			2,466
Depreciation, depletion and amortisation charge, of which:		4,965		17,303		3,877		78			26,223
Impairment losses		302		4,118		385		—			4,805
Impairment reversals		10		605		—		—			615
Interest expense		248		744		109		2,941			4,042
Taxation charge/(credit)		790		2,409		1,783		(636	)		4,346


2016	$ million
	Integrated Gas		Upstream			Downstream		Corporate			Total
CCS earnings		2,529		(3,674	)		6,588		(1,751	)		3,692
Revenue
Third party		25,282		6,412			201,823		74			233,591
Inter-segment		3,908		26,524			1,727		—
Share of profit/(loss) of joint ventures and associates		1,116		222			2,244		(182	)		3,400
Interest and other income		765		839			851		442			2,897
Depreciation, depletion and amortisation charge, of which:		4,509		16,779			3,681		24			24,993
Impairment losses		72		1,274			588		6			1,940
Impairment reversals		—		—			38		—			38
Interest expense		247		852			91		2,013			3,203
Taxation charge/(credit)		1,254		(938	)		1,008		(839	)		485


2015	$ million
	Integrated Gas		Upstream			Downstream		Corporate			Total
CCS earnings		3,170		(8,833	)		10,243		(425	)		4,155
Revenue
Third party		21,741		6,739			236,384		96			264,960
Inter-segment		4,248		26,824			1,362		—
Share of profit/(loss) of joint ventures and associates		1,471		491			2,215		(327	)		3,850
Interest and other income		537		1,819			1,156		157			3,669
Depreciation, depletion and amortisation charge, of which:		2,597		20,404			3,667		46			26,714
Impairment losses		210		8,536			556		27			9,329
Impairment reversals		—		—			3		—			3
Interest expense		106		775			51		956			1,888
Taxation charge/(credit)		937		(927	)		1,639		(1,156	)		493


Reconciliation of CCS earnings to income for the period	$ million
	2017			2016			2015
CCS earnings		12,471			3,692			4,155
Current cost of supplies adjustment:
Purchases		1,252			1,284			(2,278	)
Taxation		(349	)		(344	)		646
Share of profit of joint ventures and associates		61			145			(323	)
		964			1,085			(1,955	)
Income for the period		13,435			4,777			2,200

Information by geographical area is as follows:


2017	$ million
	Europe	Asia, Oceania, Africa		USA	Other Americas	Total
Third-party revenue, by origin	100,609	114,683	[A]	66,854	23,033	305,179
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	43,020	122,345		54,294	58,828	278,487

[A] includes $62,046 million that originated from Singapore.


2016	$ million
	Europe	Asia, Oceania, Africa		USA		Other Americas	Total
Third-party revenue, by origin	81,573	87,635	[A][B]	44,615	[B]	19,768	233,591
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	43,901	121,618		60,430		67,371	293,320

[A] includes $42,533 million that originated from Singapore.

[B] As revised, following reassessment of geographical allocation resulting in an increase of $4,532 million in Asia, Oceania, Africa and a corresponding decrease in USA.


2015	$ million
	Europe	Asia, Oceania, Africa		USA	Other Americas	Total
Third-party revenue, by origin	95,223	95,892	[A]	50,666	23,179	264,960
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	33,439	104,949		51,269	29,614	219,271

[A] includes $46,551 million that originated from Singapore.

Interest and Other Income

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Interest and Other Income

Notes to the Consolidated Financial Statements

5 INTEREST AND OTHER INCOME


	$ million
	2017			2016			2015
Interest income		677			451			359
Dividend income (from investments in securities)		375			264			456
Net gains on sale and revaluation of non-current assets and businesses		1,640			2,141			3,460
Net foreign exchange (losses)/gains on financing activities		(453	)		343			(649	)
Other		227			(302	)		43
Total		2,466			2,897			3,669

In 2017, net gains on sale of non-current assets and businesses arose mainly in respect of gains on the sale of Upstream assets in the UK and the USA as well as Downstream assets in Australia and Saudi Arabia, partly offset by a loss on the Motiva transaction (see Note 29). Net foreign exchange losses on financing activities in 2017 includes a charge of $545 million from the release of cumulative currency translation differences following the restructuring of funding for our North America businesses.

In 2016, net gains on sale of non-current assets and businesses arose mainly in respect of Upstream assets in North America and Downstream assets in Denmark and Japan. In addition, in respect of a decrease in Shell’s interest in Woodside Petroleum Limited (Woodside), a revaluation gain of $293 million was recognised and a gain of $358 million on the related release of cumulative currency translation differences was recognised in net foreign exchange gains on financing activities. Other mainly relates to the write down of an investment in securities.

In 2015, net gains on sale of non-current assets and businesses arose mainly in respect of interests in Nigeria (Upstream), interests in France and Norway (Downstream) and an office building in the UK (Corporate).

Other net foreign exchange losses of $47 million in 2017 (2016: $49 million; 2015: $197 million) were included in purchases.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Interest Expense

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Interest Expense

6 INTEREST EXPENSE


	$ million
	2017			2016			2015
Interest incurred and similar charges		3,448			2,732			1,832
Less: interest capitalised		(622	)		(725	)		(839	)
Other net losses/(gains) on fair value hedges of debt		114			4			(37	)
Accretion expense		1,102			1,192			932
Total		4,042			3,203			1,888

The rate applied in determining the amount of interest capitalised in 2017 was 3% (2016: 3%; 2015: 3%).

1 FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2016

Intangible Assets

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Intangible Assets

7 INTANGIBLE ASSETS


2017	$ million
	Goodwill			LNG off-take and sales contracts		Other			Total
Cost
At January 1		13,592			10,429		5,085			29,106
Additions		784			—		786			1,570
Sales, retirements and other movements		(261	)		—		37			(224	)
Currency translation differences		39			—		198			237
At December 31		14,154			10,429		6,106			30,689
Depreciation, depletion and amortisation, including impairments
At January 1		605			1,475		3,059			5,139
Charge for the year		—			957		612			1,569
Sales, retirements and other movements		(136	)		—		(241	)		(377	)
Currency translation differences		23			—		155			178
At December 31		492			2,432		3,585			6,509
Carrying amount at December 31		13,662			7,997		2,521			24,180


2016	$ million
	Goodwill			LNG off-take and sales contracts		Other			Total
Cost
At January 1		2,604			3,271		4,473			10,348
Additions on acquisition of BG		10,997			7,158		607			18,762
Other additions		—			—		130			130
Sales, retirements and other movements		(3	)		—		—			(3	)
Currency translation differences		(6	)		—		(125	)		(131	)
At December 31		13,592			10,429		5,085			29,106
Depreciation, depletion and amortisation, including impairments
At January 1		594			556		2,915			4,065
Charge for the year		—			919		306			1,225
Sales, retirements and other movements		—			—		(63	)		(63	)
Currency translation differences		11			—		(99	)		(88	)
At December 31		605			1,475		3,059			5,139
Carrying amount at December 31		12,987			8,954		2,026			23,967

Goodwill at December 31, 2017, principally related to the acquisition of BG Group plc (BG) in 2016 (see Note 29), allocated to Integrated Gas ($4,954 million) and Upstream ($6,013 million) at the operating segment level, and to Pennzoil-Quaker State Company, a lubricants business in the Downstream segment based largely in North America. Information on annual impairment testing is included in Note 8.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Property, Plant and Equipment

8 PROPERTY, PLANT AND EQUIPMENT


2017													$ million
	Exploration and production
	Exploration and evaluation			Production			Manufacturing, supply and distribution			Other			Total
Cost
At January 1		25,376			302,532			77,286			20,063			425,257
Additions		2,319			15,347			8,148			1,352			27,166
Sales, retirements and other movements		(4,586	)		(34,198	)		(1,427	)		(655	)		(40,866	)
Currency translation differences		466			7,510			2,941			1,595			12,512
At December 31		23,575			291,191			86,948			22,355			424,069
Depreciation, depletion and amortisation, including impairments
At January 1		6,363			133,600			39,673			9,523			189,159
Charge for the year		778			19,155			3,705			1,016			24,654
Sales, retirements and other movements		(2,300	)		(19,615	)		(763	)		(701	)		(23,379	)
Currency translation differences		219			4,385			1,868			783			7,255
At December 31		5,060			137,525			44,483			10,621			197,689
Carrying amount at December 31		18,515			153,666			42,465			11,734			226,380


2016	$ million
	Exploration and production
	Exploration and evaluation			Production			Manufacturing, supply and distribution			Other			Total
Cost
At January 1		27,728			239,559			73,648			20,988			361,923
Additions on acquisition of BG		916			54,775			314			62			56,067
Other additions		1,961			17,304			4,818			1,250			25,333
Sales, retirements and other movements		(5,210	)		(3,557	)		(653	)		(1,545	)		(10,965	)
Currency translation differences		(19	)		(5,549	)		(841	)		(692	)		(7,101	)
At December 31		25,376			302,532			77,286			20,063			425,257
Depreciation, depletion and amortisation, including impairments
At January 1		8,095			122,586			38,158			10,246			179,085
Charge for the year		828			18,182			3,842			916			23,768
Sales, retirements and other movements		(2,602	)		(3,326	)		(1,696	)		(1,354	)		(8,978	)
Currency translation differences		42			(3,842	)		(631	)		(285	)		(4,716	)
At December 31		6,363			133,600			39,673			9,523			189,159
Carrying amount at December 31		19,013			168,932			37,613			10,540			236,098

Sales, retirements and other movements in 2017 include sales of interests in Canada, the UK and Gabon. In Canada, Shell sold its 60% interest in the Athabasca Oil Sands Project (AOSP) and its in-situ and undeveloped oil sands interests for a consideration in cash and shares in Canadian Natural Resources Limited, reported in investments in securities (see Note 10). Separately, Shell acquired a 50% controlling interest in Marathon Oil Canada Corporation, which has a 20% interest in the AOSP.

The carrying amount at December 31, 2017, included $42,121 million (2016: $45,396 million) of assets under construction. This amount excludes exploration and evaluation assets. The carrying amount at December 31, 2017, also included $986 million of assets classified as held for sale (2016: $282 million, as revised).

The carrying amount of exploration and production assets at December 31, 2017, included rights and concessions in respect of proved and unproved properties of $14,839 million (2016: $15,610 million). Exploration and evaluation assets principally comprise rights and concessions in respect of unproved properties and capitalised exploration drilling costs.

The carrying amount of assets at December 31, 2017, for which an alternative reserves base was applied in the calculation of the depreciation charge (see Note 2), was $18,115 million (2016: $14,784 million). If no alternative reserves base had been used, the pre-tax depreciation charge for the year ended December 31, 2017, would have been $5,558 million higher (2016: $9,181 million, 2015: $1,022 million).

Contractual commitments for the purchase of property, plant and equipment at December 31, 2017, amounted to $4,504 million (2016: $4,825 million). In addition, Shell has other commitments for future expenditure that, when incurred, are also expected to be recognised as additions to property, plant and equipment, such as the majority of operating lease payments in respect of drilling and ancillary equipment (see Note 14).


Carrying amount of property, plant and equipment held under finance leases [A]	$ million
	Dec 31, 2017		Dec 31, 2016
Exploration and production		8,399		7,930
Manufacturing, supply and distribution		3,151		3,108
Other		272		227
Total		11,822		11,265

[A] See Note 14.


Impairments	$ million
	2017		2016		2015
Impairment losses [A]
Exploration and production		4,187		1,324		8,387
Manufacturing, supply and distribution		376		567		458
Other		9		40		165
Total		4,572		1,931		9,010
Impairment reversals [A]
Exploration and production		615		—		—
Manufacturing, supply and distribution		—		36		—
Other		—		2		3
Total		615		38		3

[A] Presented by segment in Note 4, together with impairment losses and reversals in respect of intangible assets.

Impairment losses in 2017 were mainly in Upstream, and principally related to the disposal of interests in Canada and interests in Ireland classified as held for sale. Impairment losses in 2016 were mainly triggered by asset performance, disposals and project cancellations. They related primarily in Upstream to shale and deep-water properties in North and South America and in Downstream to disposals and assets held for sale in the refining portfolio. Impairment losses in 2015 were principally in Upstream related to North American shale properties, following revisions to Shell’s long-term oil and gas price outlook, and to cancelled projects in Alaska and Carmon Creek in Canada.

For impairment testing purposes, the respective carrying amounts of property, plant and equipment and intangible assets were compared with their value in use. Cash flow projections used in the determination of value in use were made using management’s forecasts of commodity prices, market supply and demand, product margins and expected production volumes (see Note 2). These cash flows were adjusted for the risks specific to the assets, and therefore these risks were not included in the determination of the discount rate applied. The nominal pre-tax rate applied in 2017 was 6% (2016: 6%; 2015: 6%).

Oil and gas price assumptions applied for impairment testing are reviewed and, where necessary, adjusted on a periodic basis. Reviews include comparison with available market data and forecasts that reflect developments in demand such as global economic growth, technology efficiency, policy measures and, in supply, consideration of investment and resource potential, cost of development of new supply, and behaviour of major resource holders. The near-term commodity price assumptions applied in impairment testing in 2017 were as follows:



Commodity price assumptions [A]
	2018		2019		2020
Brent crude oil ($/b)		50		60		65
Henry Hub natural gas ($/MMBtu)		3.00		3.00		3.25

[A] Money of the day.

For periods after 2020, the real terms long-term price assumptions applied were $70 per barrel (/b) (2016: $80/b) for Brent crude oil and $3.50 per million British thermal units (/MMBtu) (2016: $4.00/MMBtu) for Henry Hub natural gas.


Capitalised exploration drilling costs	$ million
	2017			2016			2015
At January 1		7,910			7,835			8,465
Additions pending determination of proved reserves		1,708			1,762			3,276
Amounts charged to expense		(896	)		(834	)		(2,771	)
Reclassifications to productive wells on determination of proved reserves		(982	)		(1,187	)		(991	)
Other movements		153			334			(144	)
At December 31		7,893			7,910			7,835

Exploration drilling costs capitalised for periods greater than one year at December 31, 2017, analysed according to the most recent year of activity, are presented in the table below. They comprise $1,512 million relating to 21 projects where drilling activities were under way or firmly planned for the future and $5,068 million relating to 42 projects awaiting development concepts.


	Projects				Wells
	Number		$ million		Number		$ million
Between 1 and 5 years	49			5,782	198			4,562
Between 6 and 10 years	11			688	122			1,647
Between 11 and 15 years	3			110	21			371
Total		63		6,580		341		6,580

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Joint Ventures and Associates

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Joint Ventures and Associates

9 joint ventures and associates


Shell share of comprehensive income of joint ventures and associates															$ million
	2017						2016								2015
	Joint ventures		Associates		Total		Joint ventures		Associates			Total			Joint ventures				Associates		Total
Income for the period		2,102		2,123		4,225		2,332		1,213			3,545			908		[A]		2,619		3,527
Other comprehensive income/(loss) for the period		164		6		170		78		(106	)		(28	)		(73	)			33		(40	)
Comprehensive income for the period		2,266		2,129		4,395		2,410		1,107			3,517			835				2,652		3,487

[A] Includes an impairment loss of $837 million as a result of changes in the outlook of a joint venture in the Oceania region.

Carrying amount of interests in joint ventures and associates

$ million

Dec 31, 2017

Dec 31, 2016

Joint

ventures

Associates

Total

Joint

ventures

Associates

Total

Net assets

15,052

12,875

27,927

20,555

12,700

33,255

Shell’s interest in the Motiva Enterprises LLC (Motiva) joint venture was disposed of in 2017 (see Note 29). The carrying amount at December 31, 2016, was $5,132 million.


Transactions with joint ventures and associates	$ million
	2017		2016		2015
Sales and charges to joint ventures and associates		13,121		24,214		36,548
Purchases and charges from joint ventures and associates		10,680		13,859		26,440

These transactions principally comprise sales and purchases of goods and services in the ordinary course of business. Related balances outstanding at December 31, 2017, and 2016, are presented in Notes 11 and 15.


Other arrangements in respect of joint ventures and associates	$ million
	Dec 31, 2017		Dec 31, 2016
Commitments to make purchases from joint ventures and associates		78,837		85,333
Commitments to provide debt or equity funding to joint ventures and associates		1,216		2,703

1 FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2016

Investments in Securities

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Investments in Securities

10 INVESTMENTS IN SECURITIES


Investments in securities	$ million
	Dec 31, 2017		Dec 31, 2016
Equity securities		5,976		4,784
Debt securities		1,246		1,168
Total		7,222		5,952
At fair value
Measured by reference to prices in active markets for identical assets		5,776		4,408
Measured using predominantly unobservable inputs		1,268		1,233
Total		7,044		5,641
At cost	178		311
Total		7,222		5,952

Equity securities at December 31, 2017, principally comprised an 8% interest in Canadian Natural Resources Limited (see Note 8) of $3,506 million and a 15% interest in Malaysia LNG Tiga Sendirian Berhad (Tiga). Shell’s 13% interest in Woodside was disposed of in 2017. Its carrying amount at December 31, 2016, was $2,516 million. Debt securities principally comprised a portfolio required to be held by Shell’s insurance entities as security for their activities.


Investments in securities measured using predominantly unobservable inputs [A]	$ million
	2017			2016
At January 1		1,233			1,625
Losses recognised in other comprehensive income/(loss)		(108	)		(333	)
Other movements		143			(59	)
At December 31		1,268			1,233

[A] Based on expected dividend flows, adjusted for country and other risks as appropriate and discounted to their present value. All are equity securities, mainly comprising Shell’s interest in Tiga. If the oil price assumption used in its valuation were to be decreased by $10 per barrel with no change in other measurement inputs, its carrying amount at December 31, 2017, would decrease by $99 million (2016: $110 million).

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Trade and Other Receivables

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Trade and Other Receivables

11 TRADE AND OTHER RECEIVABLES


	$ million
	Dec 31, 2017				Dec 31, 2016
	Current		Non-current		Current		Non-current
Trade receivables		30,721		—		25,766		—
Other receivables		9,036		5,525		7,556		5,231
Amounts due from joint ventures and associates		868		1,327		2,175		2,510
Derivative contracts (see Note 19)		5,304		919		5,957		405
Prepayments and deferred charges		3,940		1,623		4,210		1,407
Total		49,869		9,394		45,664		9,553

The fair value of financial assets included above approximates the carrying amount and, other than the fair value of certain derivative contracts, was determined from predominantly unobservable inputs.

Other receivables at December 31, 2017, include receivables from certain governments in their capacity as joint arrangement partners, of $2,265 million (2016: $2,644 million), after provisions for impairments, that are overdue in part or in full. Recoverability and timing thereof is subject to uncertainty, however, the ultimate risk of default on the carrying amount is considered to be low. Other receivables also include income tax receivable (see Note 16) and other taxes recoverable.

Provisions for impairments deducted from trade and other receivables amounted to $881 million at December 31, 2017 (2016: $822 million, as revised).


Overdue trade receivables	$ million
	Dec 31, 2017		Dec 31, 2016
Overdue 1–30 days		1,154		747
Overdue 31–180 days		480		649
Overdue more than 180 days		368		545
Total		2,002		1,941

Information about offsetting, collateral and credit risk is presented in Note 19.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Inventories

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Inventories

12 INVENTORIES


	$ million
	Dec 31, 2017		Dec 31, 2016
Oil, gas and chemicals		22,962		19,653
Materials		2,261		2,122
Total		25,223		21,775

Inventories at December 31, 2017, include write-downs to net realisable value of $253 million (2016: $566 million).

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Cash and Cash Equivalents

13 CASH AND CASH EQUIVALENTS


	$ million
	Dec 31, 2017		Dec 31, 2016
Cash		4,672		3,426
Short-term bank deposits		3,996		4,084
Money market funds, reverse repos and other cash equivalents		11,644		11,620
Total		20,312		19,130

Included in cash and cash equivalents at December 31, 2017, were amounts totalling $120 million (2016: $349 million) subject to currency controls or other legal restrictions. Information about credit risk is presented in Note 19.

1 FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2016

Debt and Lease Arrangements

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Debt and Lease Arrangements

14 DEBT AND LEASE ARRANGEMENTS

DEBT


Debt	$ million
	Dec 31, 2017						Dec 31, 2016
	Debt (excluding finance lease liabilities)		Finance lease liabilities		Total		Debt (excluding finance lease liabilities)		Finance lease liabilities		Total
Short-term debt		1,211		—		1,211		1,787		—		1,787
Long-term debt due within 1 year		9,500		1,084		10,584		6,574		1,123		7,697
Current debt		10,711		1,084		11,795		8,361		1,123		9,484
Non-current debt		59,430		14,440		73,870		69,256		13,736		82,992
Total		70,141		15,524		85,665		77,617		14,859		92,476


Net debt	$ million
	Current debt			Non-current debt			Cash and cash equivalents (see Note 13)			Net debt
At January 1, 2017		(9,484	)		(82,992	)		19,130			(73,346	)
Cash flow		11,942			(113	)		535			12,364
Finance lease additions		(56	)		(1,772	)		—			(1,828	)
Other movements		(13,717	)		13,749			—			32
Currency translation differences and foreign exchange gains/(losses)		(480	)		(2,742	)		647			(2,575	)
At December 31, 2017		(11,795	)		(73,870	)		20,312			(65,353	)
At January 1, 2016		(5,530	)		(52,849	)		31,752			(26,627	)
Additions on acquisition of BG		(1,544	)		(19,690	)		6,803			(14,431	)
Cash flow		5,092			(16,166	)		(17,922	)		(28,996	)
Finance lease additions		(147	)		(2,581	)		—			(2,728	)
Other movements		(7,438	)		6,687			—			(751	)
Currency translation differences and foreign exchange gains/(losses)		83			1,607			(1,503	)		187
At December 31, 2016		(9,484	)		(82,992	)		19,130			(73,346	)

Management’s financial strategy is to manage Shell’s assets and liabilities with the aim that, across the business cycle, “cash in” at least equals “cash out” while maintaining a strong balance sheet.

Gearing, defined as net debt (total debt less cash and cash equivalents) as a percentage of total capital (net debt plus total equity), is a key measure of Shell’s capital structure. Across the business cycle, management aims to manage gearing within a range of 0-30%. At December 31, 2017, gearing was 24.8% (2016: 28.0%).


Gearing	$ million, except where indicated
	Dec 31, 2017			Dec 31, 2016
Net debt		65,353			73,346
Total equity		197,812			188,511
Total capital		263,165			261,857
Gearing		24.8	%		28.0	%

Management’s priorities for applying Shell’s cash are the servicing and reduction of debt commitments, payment of dividends, followed by a balance of capital investment and share buybacks. Management’s policy is to grow the dollar dividend through time, in line with its view of Shell’s underlying earnings and cash flow.

Shell has access to international debt capital markets via two commercial paper (CP) programmes, a Euro medium-term note (EMTN) programme and a US universal shelf (US shelf) registration. Issuances under the CP programmes are supported by a committed credit facility and cash.

Borrowing facilities and amounts undrawn

$ million

Facility

Amount undrawn

Dec 31, 2017

Dec 31, 2016

Dec 31, 2017

Dec 31, 2016

CP programmes

20,000

19,659

18,982

EMTN programme

unlimited

N/A

US shelf registration

unlimited

N/A

Committed credit facility

8,500

7,480

8,500

7,480

Under the CP programmes, Shell can issue debt of up to $10 billion with maturities not exceeding 270 days and $10 billion with maturities not exceeding 397 days. The EMTN programme is updated each year, most recently in August 2017. No debt was issued under this programme in 2017 (2016: $4,510 million issued). The US shelf registration provides Shell with the flexibility to issue debt securities, ordinary shares, preferred shares and warrants. The registration is updated every three years and was last updated in December 2017. No debt was issued under this registration in 2017 (2016: $12,000 million issued). The committed credit facility is available at pre-agreed margins and expires in 2020. The terms and availability are not conditional on Shell’s financial ratios or its financial credit ratings.

In addition, other subsidiaries have access to undrawn short-term bank facilities totalling $3,409 million at December 31, 2017 (2016: $3,835 million).

Interest rate swaps have been entered into against certain fixed rate debt affecting the effective interest rate on these balances (see Note 19).

The following tables compare contractual cash flows for debt excluding finance lease liabilities at December 31, with the carrying amount in the Consolidated Balance Sheet. Contractual amounts reflect the effects of changes in foreign exchange rates; differences from carrying amounts reflect the effects of discounting, premiums and, where hedge accounting is applied, fair value adjustments. Interest is estimated assuming interest rates applicable to variable rate debt remain constant and there is no change in aggregate principal amounts of debt other than repayment at scheduled maturity, as reflected in the table.


2017	$ million
	Contractual payments
			Between		Between		Between		Between						Difference
	Less than		1 and 2		2 and 3		3 and 4		4 and 5		5 years				from carrying		Carrying
	1 year		years		years		years		years		and later		Total		amount		amount
Commercial paper		341		—		—		—		—		—		341		5		346
Bonds		8,989		8,306		5,900		5,047		4,620		35,037		67,899		131		68,030
Bank and other borrowings		1,321		43		127		56		180		36		1,763		2		1,765
Total (excluding interest)		10,651		8,349		6,027		5,103		4,800		35,073		70,003		138		70,141
Interest		1,957		1,688		1,457		1,328		1,221		15,293		22,944


2016	$ million
	Contractual payments
		Between	Between	Between	Between			Difference
	Less than	1 and 2	2 and 3	3 and 4	4 and 5	5 years		from carrying	Carrying
	1 year	years	years	years	years	and later	Total	amount	amount
Commercial paper	1,018	—	—	—	—	—	1,018	(6)	1,012
Bonds	5,943	8,483	7,964	5,900	4,902	39,566	72,758	321	73,079
Bank and other borrowings	1,363	595	358	302	213	572	3,403	123	3,526
Total (excluding interest)	8,324	9,078	8,322	6,202	5,115	40,138	77,179	438	77,617
Interest	2,236	2,051	1,790	1,557	1,423	23,230	32,287

The fair value of debt excluding finance lease liabilities at December 31, 2017, was $74,650 million (2016: $80,408 million), mainly determined from the prices quoted for those securities.

LEASE ARRANGEMENTS

Finance lease liabilities mainly relate to contracts in Upstream and Integrated Gas for floating production, storage and offloading units, subsea equipment and power generation. Finance lease liabilities are secured on the leased assets. Operating lease contracts are, in Upstream and Integrated Gas, principally for drilling and ancillary equipment, service vessels, LNG vessels and land and buildings; in Downstream, principally for tankers, storage capacity and retail sites; and in Corporate, principally for land and buildings.

The future minimum lease payments for finance and operating leases and the present value of future minimum finance lease payments at December 31, by payment date are as follows:


2017	$ million
	Finance leases						Operating leases
	Future minimum lease payments		Interest		Present value of future minimum lease payments		Future minimum lease payments [A]
Less than 1 year		2,274		1,190		1,084		4,793
Between 1 and 5 years		8,246		3,887		4,359		12,961
5 years and later		15,043		4,962		10,081		5,715
Total		25,563		10,039		15,524		23,469

[A] Including $5,660 million in respect of drilling and ancillary equipment (see Note 8).


2016	$ million
	Finance leases						Operating leases
	Future minimum lease payments		Interest		Present value of future minimum lease payments		Future minimum lease payments [A]
Less than 1 year		2,193		1,070		1,123		4,805
Between 1 and 5 years		7,727		3,265		4,462		13,979
5 years and later		14,305		5,031		9,274		7,214
Total		24,225		9,366		14,859		25,998

[A] Including $6,926 million in respect of drilling and ancillary equipment (see Note 8).

Future minimum lease payments at December 31, 2017, are stated before deduction of amounts expected to be received under non-cancellable sub-leases of $336 million (2016: $418 million) in respect of finance leases and $300 million (2016: $252 million) in respect of operating leases.

Operating lease expense in 2017 was $4,822 million (2016: $5,063 million; 2015: $4,751 million).

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Trade and Other Payables

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Trade and Other Payables

15 TRADE AND OTHER PAYABLES


	$ million
	Dec 31, 2017				Dec 31, 2016
	Current		Non-current		Current		Non-current
Trade payables		33,196		—		28,069		—
Other payables		5,767		3,090		5,007		3,035
Amounts due to joint ventures and associates		2,021		29		1,973		26
Derivative contracts (see Note 19)		5,253		981		6,418		3,315
Accruals and deferred income		10,426		328		11,950		549
Total		56,663		4,428		53,417		6,925

The fair value of financial liabilities included above approximates the carrying amount and, other than the fair value of certain derivative contracts, was determined from predominantly unobservable inputs.

Other payables include amounts due to joint arrangement partners and in respect of other project-related items and cash-settled share-based compensation plans.

Information about offsetting, collateral and liquidity risk is presented in Note 19.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Taxation

12 Months Ended

Dec. 31, 2017

Disclosure Of Deferred Taxes [Line Items]

Taxation

16 TAXATION


Taxation charge/(credit)	$ million
	2017			2016			2015
Current tax
Charge in respect of current period		7,204			3,936			6,886
Adjustments in respect of prior periods		(613	)		(1,205	)		172
Total		6,591			2,731			7,058
Deferred tax
Relating to the origination and reversal of temporary differences, tax losses and credits		(4,102	)		(2,688	)		(6,833	)
Relating to changes in tax rates and legislation		2,004			(200	)		(526	)
Adjustments in respect of prior periods		202			986			148
Total		(1,896	)		(1,902	)		(7,211	)
Total taxation charge/(credit)		4,695			829			(153	)

Adjustments in respect of prior periods relate to events in the current period and reflect the effects of changes in rules, facts or other factors compared with those used in establishing the current tax position or deferred tax balance in prior periods.

In 2017, deferred tax relating to changes in tax rates and legislation was mainly in respect of the US Tax Cuts and Jobs Act (the Act).


Reconciliation of applicable tax charge/(credit) at statutory tax rates to taxation charge/(credit)							$ million
	2017			2016			2015
Income before taxation		18,130			5,606			2,047
Less: share of profit of joint ventures and associates		(4,225	)		(3,545	)		(3,527	)
Income/(loss) before taxation and share of profit of joint ventures and associates		13,905			2,061			(1,480	)
Applicable tax charge/(credit) at statutory tax rates		4,532			(344	)		930
Adjustments in respect of prior periods		(411	)		(219	)		320
Tax effects of:
Expenses not deductible for tax purposes		2,423			2,066			1,452
Changes in tax rates and legislation (see above)		2,004			(200	)		(526	)
Income not subject to tax at statutory rates		(1,852	)		(1,740	)		(2,597	)
(Recognition)/derecognition of deferred tax assets		(957	)		1,575			108
Deductible items not expensed		(584	)		(516	)		(418	)
Taxable income not recognised		251			509			384
Other		(711	)		(302	)		194
Taxation charge/(credit)		4,695			829			(153	)

The weighted average of statutory tax rates was 33% in 2017 (2016: (17)%; 2015: (63)%). The rate in 2017 reflects a return to an overall tax charge on a pre-tax income. The negative rate in 2016 (tax credit on pre-tax income) was mainly due to losses incurred in jurisdictions with a higher weighted average statutory rate than jurisdictions in which profits were made. The negative rate in 2015 (tax charge on a pre-tax loss) was mainly due to impairment charges, and other charges related to ceasing activities in Alaska and the Carmon Creek project.


Taxes payable	$ million
	Dec 31, 2017		Dec 31, 2016
Income taxes		4,062		4,082
Sales taxes, excise duties and similar levies		3,188		2,603
Total		7,250		6,685

Included in other receivables at December 31, 2017 (see Note 11), was income tax receivable of $933 million (2016: $1,037 million).


Deferred tax	$ million
		Total				Decommissioning and other provisions			Losses carried forward			Property, plant and equipment			Retirement benefits			Other
At January 1, 2017
Deferred tax assets			14,425				2,944			12,179			(6,607	)		3,817			2,092
Deferred tax liabilities			(15,274	)			4,789			3,816			(23,846	)		654			(687	)
			(849	)			7,733			15,995			(30,453	)		4,471			1,405
Recognised in the year
Recognised in income			1,896				(1,853	)		(3,221	)		6,626			(622	)		966
Other movements			(584	)			33			(763	)		964			(876	)		58
Currency translation differences			321				269			553			(662	)		153			8
			1,633				(1,551	)		(3,431	)		6,928			(1,345	)		1,032
At December 31, 2017
Deferred tax assets			13,791				3,679			11,765			(7,698	)		3,347			2,698
Deferred tax liabilities			(13,007	)			2,503			799			(15,827	)		(221	)		(261	)
			784				6,182			12,564			(23,525	)		3,126			2,437
At January 1, 2016
Deferred tax assets			11,033				3,674			7,688			(6,651	)		3,461			2,861
Deferred tax liabilities			(8,976	)			5,307			3,806			(17,664	)		309			(734	)
			2,057				8,981			11,494			(24,315	)		3,770			2,127
Recognised in the year
Additions on acquisition of BG			(5,163	)	[A]		702			1,624			(7,310	)		39			(218	)
Recognised in income			1,902				(1,445	)		3,566			144			33			(396	)
Other movements			610				94			(229	)		199			738			(192	)
Currency translation differences			(255	)			(599	)		(460	)		829			(109	)		84
			(2,906	)			(1,248	)		4,501			(6,138	)		701			(722	)
At December 31, 2016
Deferred tax assets			14,425				2,944			12,179			(6,607	)		3,817			2,092
Deferred tax liabilities			(15,274	)			4,789			3,816			(23,846	)		654			(687	)
			(849	)			7,733			15,995			(30,453	)		4,471			1,405

[A] Comprising deferred tax assets and liabilities of $3,278 million and $8,441 million respectively.

The table above takes into consideration the offsetting of deferred tax assets and deferred tax liabilities within the same tax jurisdiction. The overall deferred tax position in a particular tax jurisdiction determines if a deferred tax balance is presented within deferred tax assets or deferred tax liabilities. Accordingly, certain deferred tax assets are presented within deferred tax liabilities, and certain deferred tax liabilities within deferred tax assets.

Other movements in deferred tax assets and liabilities principally relate to acquisitions, sales of non-current assets and businesses, and amounts recognised in other comprehensive income, which in 2017 include amounts in respect of the Act.

Before taking into consideration the offsetting described above, the amount of deferred tax assets dependent on future taxable profits not arising from the reversal of existing deferred tax liabilities, and which relate to tax jurisdictions where Shell has suffered a loss in the current or preceding year, was $12,452 million at December 31, 2017 (2016: $11,896 million). It is considered probable based on business forecasts that such profits will be available.

Unrecognised deductible temporary differences, unused tax losses and credits carried forward amounted to $34,773 million at December 31, 2017 (2016: $39,589 million) including amounts of $28,016 million (2016: $31,669 million) that are subject to time limits for utilisation of five years or later or are not time limited.

Retained earnings of subsidiaries, joint ventures and associates amounted to $223,746 million at December 31, 2017 (2016: $211,075 million). Provision has been made for withholding and other taxes that would become payable on the distribution of these earnings only to the extent that either Shell does not control the relevant entity or it is expected that these earnings will be remitted in the foreseeable future. For a significant majority of the retained earnings no provision has been made, because either distribution would not be subject to tax or is not expected in the foreseeable future.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Parent [Member]

Disclosure Of Deferred Taxes [Line Items]

Taxation

6 TAXATION


Taxation (credit)/charge	$ million
	2017			2016
Deferred tax
Relating to the origination and reversal of temporary differences		—			24
Adjustments in respect of prior periods		(23	)		2
Taxation (credit)/charge		(23	)		26


Reconciliation of applicable tax charge at statutory tax rate to taxation (credit)/charge	$ million
	2017			2016
Income before taxation		10,928			14,231
Applicable tax charge at the statutory tax rate of 25.0% (2016: 25.0%)		2,732			3,558
Adjustments in respect of prior periods		(23	)		2
Tax effects of:
Income not subject to tax at statutory rates		(2,744	)		(3,681	)
Expenses not deductible for tax purposes		6			112
Other		6			35
Taxation (credit)/charge		(23	)		26

Taxes payable are reported within accounts payable and accrued liabilities (see Note 5).


Deferred tax assets	$ million
	2017		2016
At January 1		352		438
Recognised in income		23		(26	)
Other movements		223		(60	)
At December 31		598		352

Deferred tax assets are recognised in respect of credits carried forward and for an amount of $476 million at December 31, 2017 (2016: $271 million) in respect of tax losses, which are available for relief against future taxable profits for up to nine years from the year in which the losses were incurred.

Retirement Benefits

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Retirement Benefits

17 RETIREMENT BENEFITS

Retirement benefits are provided through a number of funded and unfunded defined benefit plans and defined contribution plans, the most significant of which are in the Netherlands, UK and USA. Benefits comprise principally pensions; retirement healthcare and life insurance are also provided in certain countries.


Retirement benefit expense	$ million
	2017			2016			2015
Defined benefit plans:
Current service cost, net of plan participants’ contributions		1,500			1,527			1,855
Interest expense on obligations		2,309			2,643			2,944
Interest income on plan assets		(2,019	)		(2,358	)		(2,495	)
Other		(404	)		(116	)		207
Total		1,386			1,696			2,511
Defined contribution plans		429			485			473
Total retirement benefit expense		1,815			2,181			2,984

Retirement benefit expense is presented principally within production and manufacturing expenses and selling, distribution and administrative expenses in the Consolidated Statement of Income. Interest income on plan assets is calculated using the same rate as that applied to the related defined benefit obligations for each plan to determine interest expense.


Remeasurements	$ million
	2017			2016			2015
Actuarial gains/(losses) on obligations:
Due to changes in demographic assumptions		933			809			(517	)
Due to changes in financial assumptions [A]		(4,495	)		(11,391	)		6,381
Due to experience adjustments		37			642			121
Total		(3,525	)		(9,940	)		5,985
Return on plan assets in excess of interest income		4,942			5,106			298
Other movements		50			18			55
Total remeasurements		1,467			(4,816	)		6,338

[A] Mainly in the discount rates applied.

Experience adjustments arise from differences between the actuarial assumptions made in respect of the year and actual outcomes.


Defined benefit plans	$ million
	Dec 31, 2017			Dec 31, 2016
Obligations		(104,285	)		(94,405	)
Plan assets		93,243			81,276
Net liability		(11,042	)		(13,129	)
Retirement benefits in the Consolidated Balance Sheet:
Non-current assets		2,799			1,456
Non-current liabilities		(13,247	)		(14,130	)
Current liabilities		(594	)		(455	)
Total		(11,042	)		(13,129	)


Defined benefit plan obligations	$ million, except where indicated
	2017	2016
At January 1	94,405	89,426
Current service cost	1,550	1,585
Interest expense	2,309	2,643
Actuarial losses	3,525	9,940
Benefit payments	(4,579)	(3,847)
Other movements	(949)	1,006	[A]
Currency translation differences	8,024	(6,348)
At December 31	104,285	94,405
Comprising:
Funded pension plans	94,903	85,357
Weighted average duration	19 years	18 years
Unfunded pension plans	4,824	4,463
Weighted average duration	12 years	11 years
Other unfunded plans	4,558	4,585
Weighted average duration	13 years	13 years

[A] Includes additions to obligations on acquisition of BG of $1,958 million.


Defined benefit plan assets	$ million, except where indicated
	2017	2016
At January 1	81,276	80,851
Return on plan assets (in excess of interest income)	4,942	5,106
Interest income	2,019	2,358
Employer contributions	1,804	1,341
Plan participants’ contributions	50	58
Benefit payments	(4,294)	(3,560)
Other movements	(245)	1,211	[A]
Currency translation differences	7,691	(6,089)
At December 31	93,243	81,276
Comprising:
Quoted in active markets:
Equities	32%	29%
Debt securities	45%	46%
Real estate	1%	1%
Investment funds	1%	1%
Other	1%	1%
Other:
Equities	7%	9%
Debt securities	3%	3%
Real estate	6%	6%
Investment funds	3%	2%
Other	1%	2%

[A] Includes additions to plan assets on acquisition of BG of $2,194 million.

Long-term investment strategies of plans are generally determined by the relevant pension plan trustees using a structured asset liability modelling approach to define the asset mix that best meets the objectives of optimising returns within agreed risk levels while maintaining adequate funding levels.

Employer contributions to defined benefit pension plans are set by local trustees based on actuarial valuations in accordance with local regulations and are estimated to be $1.0 billion in 2018.

Additional contributions to the Netherlands defined benefit pension plan would be required if the 12-month rolling average local funding percentage falls below 105% for six months or more. At the most recent (2017) funding valuation the local funding percentage was above this level. There are no set minimum statutory funding requirements for the UK plans. Under an agreement with the trustee of the main UK defined benefit plan, Shell will provide additional contributions if the funding position falls below a certain level. For the US plans, under the Pension Protection Act there are minimum required contribution levels; forecast contributions are expected to exceed these.

The principal assumptions applied in determining the present value of defined benefit obligations and their bases were as follows:

■	rates of increase in pensionable remuneration, pensions in payment and healthcare costs: historical experience and management’s long-term expectation;

■	discount rates: prevailing long-term AA corporate bond yields, chosen to match the currency and duration of the relevant obligation; and

■	mortality rates: published standard mortality tables for the individual countries concerned adjusted for Shell experience where statistically significant.

The weighted averages for those assumptions and related sensitivity information at December 31 are presented below. Sensitivity information indicates by how much the defined benefit obligations would increase or decrease if a given assumption were to increase or decrease with no change in other assumptions.

$ million, except where indicated

Effect of using alternative assumptions

Assumptions used

Increase/(decrease) in defined benefit obligations

2017

2016

Range of assumptions

2017

2016

Rate of increase in pensionable remuneration

-1% to +1%

(2,150) to 2,782

(1,895) to 2,504

Rate of increase in pensions in payment

-1% to +1%

(10,120) to 12,662

(8,850) to 11,271

Rate of increase in healthcare costs

-1% to +1%

(451) to 551

(455) to 555

Discount rate for pension plans

-1% to +1%

19,042 to (14,567)

16,904 to (12,912)

Discount rate for healthcare plans

-1% to +1%

599 to (483)

662 to (528)

Expected age at death for persons aged 60:

Men

87 years

-1 year to +1 year

(1,906) to 2,022

(1,743) to 1,797

Women

89 years

-1 year to +1 year

(1,720) to 1,828

(1,484) to 1,530

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Decommissioning and Other Provisions

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Decommissioning and Other Provisions

18 DECOMMISSIONING AND OTHER PROVISIONS


	$ million
	Decommissioning and restoration		Other		Total
At January 1, 2017
Current	797		2,987		3,784
Non-current	24,368		5,250		29,618
	25,165		8,237		33,402
Additions	1,168		2,630		3,798
Amounts charged against provisions	(491)		(2,325)		(2,816)
Accretion expense	897		141		1,038
Disposals	(2,807)	[A]	(95)		(2,902)
Remeasurements and other movements	(4,245)		(1,021)		(5,266)
Currency translation differences	897		280		1,177
	(4,581)		(390)		(4,971)
At December 31, 2017
Current	817		2,648		3,465
Non-current	19,767		5,199		24,966
	20,584		7,847		28,431
At January 1, 2016
Current	1,239		2,826		4,065
Non-current	23,008		3,140		26,148
	24,247		5,966		30,213
Additions on acquisition of BG	3,965		1,577	[B]	5,542
Other additions	976	[C]	4,793	[C][D]	5,769
Amounts charged against provisions	(880)		(2,562)		(3,442)
Accretion expense	1,013		103		1,116
Disposals	(478)	[C]	(80)	[C]	(558)
Remeasurements and other movements	(2,528)	[C]	(1,410)	[C]	(3,938)
Currency translation differences	(1,150)		(150)		(1,300)
	918		2,271		3,189
At December 31, 2016
Current	797		2,987		3,784
Non-current	24,368		5,250		29,618
	25,165		8,237		33,402

[A] Mainly related to interests in the UK and Canada.

[B] Includes $950 million representing the fair value of contingent liabilities assumed, mainly in relation to litigation costs.
[C] As revised, to align with current year presentation.

[D] Mainly relating to onerous contracts and redundancy costs (see Note 26).

The amount and timing of settlement in respect of these provisions are uncertain and dependent on various factors that are not always within management’s control. The discount rate applied at December 31, 2017 was 4% (2016: 4%).

Reviews of estimated future decommissioning and restoration costs and the discount rate applied are carried out annually. In 2017, the review identified cost reductions from more efficient execution of decommissioning and restoration activities such as onshore demolition, supply chain improvements, learning from other industries and application of technologies. In 2017, there was a decrease of $3,980 million (2016: $2,361 million) in the provision resulting from changes in cost estimates, reported within remeasurements and other movements.

Of the decommissioning and restoration provision at December 31, 2017, an estimated $3,896 million is expected to be utilised between one to five years, $3,449 million within six to 10 years, and the remainder in later periods.

Other provisions principally comprise amounts recognised in respect of environmental costs ($1,505 million at December 31, 2017; 2016: $1,482 million), litigation costs, redundancy costs, employee benefits and onerous contracts.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Financial Instruments and Other Derivative Contracts

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Financial Instruments and Other Derivative Contracts

19 FINANCIAL INSTRUMENTS AND OTHER DERIVATIVE CONTRACTS

Financial instruments and other derivative contracts in the Consolidated Balance Sheet comprise investments in securities (see Note 10), cash and cash equivalents (see Note 13), debt (see Note 14) and certain amounts reported within trade and other receivables (see Note 11) and trade and other payables (see Note 15), which include derivative contracts.

RISKS

In the normal course of business, financial instruments of various kinds are used for the purposes of managing exposure to interest rate, foreign exchange and commodity price movements.

Treasury standards are applicable to all subsidiaries and each subsidiary is required to adopt a treasury policy consistent with these standards. These policies cover: financing structure; interest rate and foreign exchange risk management; insurance; counterparty risk management; and use of derivative contracts. Wherever possible, treasury operations are carried out through specialist regional organisations without removing from each subsidiary the responsibility to formulate and implement appropriate treasury policies.

Apart from forward foreign exchange contracts to meet known commitments, the use of derivative contracts by most subsidiaries is not permitted by their treasury policy.

Other than in exceptional cases, the use of external derivative contracts is confined to specialist trading and central treasury organisations that have appropriate skills, experience, supervision, control and reporting systems.

Shell’s operations expose it to market, credit and liquidity risk, as described below.

Market risk

Market risk is the possibility that changes in interest rates, foreign exchange rates or the prices of crude oil, natural gas, LNG, refined products, chemical feedstocks, power and carbon-emission rights will adversely affect the value of assets, liabilities or expected future cash flows.

Interest rate risk

Most debt is raised from central borrowing programmes. Shell’s policy continues to be to have debt principally denominated in dollars and to maintain a largely floating interest rate exposure profile; however, Shell has issued a significant amount of fixed rate debt in recent years, taking advantage of historically low interest rates available in US debt markets. As a result, a substantial portion of the debt portfolio at December 31, 2017, is at fixed rates and this reduces Shell’s exposure to the dollar LIBOR interest rate.

The financing of most subsidiaries is structured on a floating-rate basis and, except in special cases, further interest rate risk management is discouraged.

On the basis of the floating rate net debt position at December 31, 2017, (both issued and hedged), and assuming other factors (principally foreign exchange rates and commodity prices) remained constant and that no further interest rate management action was taken, an increase in interest rates of 1% would have decreased 2017 income before taxation by $174 million (2016: $210 million, based on the floating rate position at December 31, 2016).

The carrying amounts and maturities of debt and borrowing facilities are presented in Note 14. Interest expense is presented in Note 6.

Foreign exchange risk

Many of the markets in which Shell operates are priced, directly or indirectly, in dollars. As a result, the functional currency of most Integrated Gas and Upstream entities and those with significant cross-border business is the dollar. For Downstream entities, the functional currency is typically the local currency. Consequently, Shell is exposed to varying levels of foreign exchange risk when an entity enters into transactions that are not denominated in its functional currency, when foreign currency monetary assets and liabilities are translated at the balance sheet date and as a result of holding net investments in operations that are not dollar-functional. Each entity is required to adopt treasury policies that are designed to measure and manage its foreign exchange exposures by reference to its functional currency.

Foreign exchange gains and losses arise in the normal course of business from the recognition of receivables and payables and other monetary items in currencies other than an entity’s functional currency. Foreign exchange risk may also arise in connection with capital expenditure. For major projects, an assessment is made at the final investment decision stage whether to hedge any resulting exposure.

Assuming other factors (principally interest rates and commodity prices) remained constant and that no further foreign exchange risk management action were taken, a 10% appreciation against the dollar at December 31 of the main currencies to which Shell is exposed would have the following effects:


	$ million
	Increase/(decrease) in income before taxation						Increase in net assets
	2017			2016			2017		2016
10% appreciation against the dollar of:
Canadian dollar		(43	)		(53	)		1,111		1,666
Euro		130			(75	)		1,086		845
Australian dollar		(24	)		45			786		669
Sterling		(77	)		(141	)		632		549

The above sensitivity information was calculated by reference to carrying amounts of assets and liabilities at December 31 only. The effect on income before taxation arises in connection with monetary balances denominated in currencies other than an entity’s functional currency; the effect on net assets arises principally from the translation of assets and liabilities of entities that are not dollar-functional.

Foreign exchange gains and losses included in income are presented in Note 5.

Commodity price risk

Certain subsidiaries have a mandate to trade crude oil, natural gas, LNG, refined products, chemical feedstocks, power and carbon-emission rights, and to use commodity derivative contracts (forwards, futures, swaps and options) as a means of managing price and timing risks arising from this trading activity. In effecting these transactions, the entities concerned operate within procedures and policies designed to ensure that risks, including those relating to the default of counterparties, are managed within authorised limits.

Risk management systems are used for recording and valuing instruments. Commodity price risk exposure is monitored, and the acceptable level of exposure determined, by market risk committees. There is regular reviewing of mandated trading limits by senior management, daily monitoring of market risk exposure using value-at-risk (VAR) techniques, daily monitoring of trading positions against limits, and marking-to-fair value of trading exposures with a department independent of traders reviewing the market values applied. Although trading losses can and do occur, the nature of the trading portfolio and its management are considered adequate mitigants against the risk of significant losses.

VAR techniques based on variance/covariance or Monte Carlo simulation models are used to make a statistical assessment of the market risk arising from possible future changes in market values over a 24-hour period and within a 95% confidence level. The calculation of potential changes in fair value takes into account positions, the history of price movements and the correlation of these price movements. Models are regularly reviewed against actual fair value movements to ensure integrity is maintained. The VAR year-end positions in respect of commodities traded in active markets, which are presented in the table below, are calculated on a diversified basis in order to reflect the effect of offsetting risk within combined portfolios.


Value-at-risk (pre-tax)	$ million
	Dec 31, 2017		Dec 31, 2016
Global oil		25		29
North America gas and power		11		12
Europe gas and power		3		2
Carbon-emission rights		1		3

Credit risk

Policies are in place to ensure that sales of products are made to customers with appropriate creditworthiness. These policies include detailed credit analysis and monitoring of trading partners against counterparty credit limits. Credit information is regularly shared between business and finance functions, with dedicated teams in place to quickly identify and respond to cases of credit deterioration. Mitigation measures are defined and implemented for high-risk business partners and customers, and include shortened payment terms, collateral or other security posting and vigorous collections. In addition, policies limit the amount of credit exposure to any individual financial institution. There are no material concentrations of credit risk, with individual customers or geographically, and there has been no significant level of counterparty default in recent years.

Surplus cash is invested in a range of short-dated, secure and liquid instruments including short-term bank deposits, money market funds, reverse repos and similar instruments. The portfolio of these investments is diversified to avoid concentrating risk in any one instrument, country or counterparty. Management monitors the investments regularly and adjusts the investment portfolio in light of new market information where necessary to ensure credit risk is effectively diversified.

In commodity trading, counterparty credit risk is managed within a framework of credit limits with utilisation being regularly reviewed. Credit risk exposure is monitored and the acceptable level is determined by a credit committee. Credit checks are performed by a department independent of traders, and are undertaken before contractual commitment. Where appropriate, netting arrangements, credit insurance, prepayments and collateral are used to manage specific risks.

Shell routinely enters into offsetting, master netting and similar arrangements with trading and other counterparties to manage credit risk. Where there is a legally enforceable right of offset under such arrangements and Shell has the intention to settle on a net basis or realise the asset and settle the liability simultaneously, the net asset or liability is recognised in the Consolidated Balance Sheet, otherwise assets and liabilities are presented gross. These amounts, as presented net and gross within trade and other receivables and trade and other payables in the Consolidated Balance Sheet at December 31, were as follows:


2017	$ million
	Amounts offset			Amounts not offset
	Gross amounts before offset	Amounts offset	Net amounts as presented	Cash collateral received/pledged	Other offsetting instruments	Net amounts
Assets:
Within trade receivables	10,642	6,486	4,156	42	51	4,063
Within derivative contracts	6,987	2,387	4,600	186	2,326	2,088
Liabilities:
Within trade payables	10,442	6,486	3,956	41	51	3,864
Within derivative contracts	7,315	2,392	4,923	300	2,326	2,297


2016	$ million
	Amounts offset			Amounts not offset
	Gross amounts before offset	Amounts offset	Net amounts as presented	Cash collateral received/pledged	Other offsetting instruments		Net amounts
Assets:
Within trade receivables	9,844	6,539	3,305	1	12		3,292
Within derivative contracts	6,309	2,197	4,112	107	2,126	[A]	1,879	[A]
Liabilities:
Within trade payables	9,489	6,535	2,954	—	12		2,942
Within derivative contracts	9,434	2,197	7,237	86	2,126	[A]	5,025	[A]

[A] As revised.

Amounts not offset principally relate to contracts where the intention to settle on a net basis was not clearly established at December 31.

The carrying amount of financial assets pledged as collateral for liabilities or contingent liabilities at December 31, 2017, presented within trade and other receivables, was $1,890 million (2016: $1,815 million). The carrying amount of collateral held at December 31, 2017, presented within trade and other payables, was $282 million (2016: $173 million). Collateral mainly relates to initial margins held with commodity exchanges and over-the-counter counterparty variation margins.

Liquidity risk

Liquidity risk is the risk that suitable sources of funding for Shell’s business activities may not be available. Management believes that it has access to sufficient debt funding sources (capital markets), and to undrawn committed borrowing facilities to meet foreseeable requirements. Information about borrowing facilities is presented in Note 14.

DERIVATIVE CONTRACTS AND HEDGES

Derivative contracts are used principally as hedging instruments, however, because hedge accounting is not always applied, movements in the carrying amounts of derivative contracts that are recognised in income are not always matched in the same period by the recognition of the income effects of the related hedged items.

Carrying amounts, maturities and hedges

The carrying amounts of derivative contracts at December 31 (see Notes 11 and 15), designated and not designated as hedging instruments for hedge accounting purposes, were as follows:


2017	$ million
	Assets						Liabilities
	Designated		Not designated		Total		Designated		Not designated		Total		Net
Interest rate swaps		—		16		16		165		34		199		(183	)
Forward foreign exchange contracts		22		403		425		—		591		591		(166	)
Currency swaps and options		483		208		691		815		76		891		(200	)
Commodity derivatives		—		4,929		4,929		—		4,428		4,428		501
Other contracts		—		162		162		—		125		125		37
Total		505		5,718		6,223		980		5,254		6,234		(11	)


2016	$ million
	Assets						Liabilities
	Designated		Not designated		Total		Designated		Not designated		Total		Net
Interest rate swaps		38		15		53		136		38		174		(121	)
Forward foreign exchange contracts		—		469		469		10		348		358		111
Currency swaps and options		3		280		283		3,241		545		3,786		(3,503	)
Commodity derivatives		—		5,480		5,480		—		5,230		5,230		250
Other contracts		—		77		77		—		185		185		(108	)
Total		41		6,321		6,362		3,387		6,346		9,733		(3,371	)

Net losses before tax on derivative contracts, excluding realised commodity contracts and those accounted for as hedges, were $1,321 million in 2017 (2016: $414 million gains; 2015: $4,107 million gains).

In 2015, certain cash and cash equivalents and forward foreign exchange contracts were designated as cash flow hedges of a significant portion of the forecast cash consideration for the acquisition of BG (see Note 29). Losses of $411 million were recognised in other comprehensive income in 2016 (2015: $537 million) and the accumulated losses were reclassified to the balance sheet in 2016 (see Note 22).

In addition, certain contracts, mainly to hedge price risk relating to forecast commodity transactions which mature in 2018-2020, were designated in cash flow hedging relationships. In 2017, $29 million net losses for ineffectiveness were recognised in income (2016: $nil; 2015: $1 million net gains). The net carrying amount of commodity derivative contracts designated as cash flow hedging instruments at December 31, 2017, was a liability of $620 million (2016: $115 million), and was presented after the offset of related margin balances maintained with exchanges.

Certain interest rate and currency swaps were designated in fair value hedges, principally in respect of debt for which the net carrying amount of the related derivative contracts, net of accrued interest, at December 31, 2017, was a liability of $826 million (2016: $3,472 million).

In 2016, debt and currency swaps were designated as hedges of net investments in foreign operations, relating to the foreign exchange risk arising between certain intermediate holding companies and their subsidiaries. The total carrying amount of the hedging instruments at December 31, 2016, was a net liability of $5,381 million. On January 1, 2017, these were de-designated as hedges following changes in the functional currency of certain entities to the US dollar.

In the course of trading operations, certain contracts are entered into for delivery of commodities that are accounted for as derivatives. The resulting price exposures are managed by entering into related derivative contracts. These contracts are managed on a fair value basis and the maximum exposure to liquidity risk is the undiscounted fair value of derivative liabilities.

For a minority of commodity derivative contracts, carrying amounts cannot be derived from quoted market prices or other observable inputs, in which case fair value is estimated using valuation techniques such as Black-Scholes, option spread models and extrapolation using quoted spreads with assumptions developed internally based on observable market activity.

Other contracts include certain contracts that are held to sell or purchase commodities and others containing embedded derivatives, which are required to be recognised at fair value because of pricing or delivery conditions, even though they were entered into to meet operational requirements. These contracts are expected to mature in 2018-2025, with certain contracts having early termination rights (for either party). Valuations are derived from quoted market prices for the next six years and, thereafter, from forward gas price formulae used in similar contracts. Future gas price assumptions are the most significant input to this model, and a decrease at December 31, 2017, of 10% in the projected gas price would, assuming other inputs remained unchanged, increase income before taxation by $30 million (2016: $33 million).

The contractual maturities of derivative liabilities at December 31 compare with their carrying amounts in the Consolidated Balance Sheet as follows:


2017	$ million
	Contractual maturities
	Less than 1 year		Between 1 and 2 years		Between 2 and 3 years		Between 3 and 4 years		Between 4 and 5 years		5 years and later			Total		Difference from carrying amount [A]			Carrying amount
Forward foreign exchange contracts		315		37		14		3		2		(39	)		332		259			591
Currency swaps and options		541		343		140		304		194		879			2,401		(1,510	)		891
Commodity derivatives		3,002		754		305		122		74		263			4,520		(92	)		4,428
Other contracts		146		115		56		18		1		3			339		(15	)		324
Total		4,004		1,249		515		447		271		1,106			7,592		(1,358	)		6,234

[A] Mainly related to the effect of discounting.


2016	$ million
	Contractual maturities
	Less than 1 year		Between 1 and 2 years		Between 2 and 3 years		Between 3 and 4 years		Between 4 and 5 years			5 years and later		Total		Difference from carrying amount [A]			Carrying amount
Forward foreign exchange contracts		341		97		56		—		(27	)		—		467		(109	)		358
Currency swaps and options		1,062		1,269		831		372		701			3,762		7,997		(4,211	)		3,786
Commodity derivatives		3,889		706		344		111		47			204		5,301		(71	)		5,230
Other contracts		95		130		102		53		20			3		403		(44	)		359
Total		5,387		2,202		1,333		536		741			3,969		14,168		(4,435	)		9,733

[A] Mainly related to the effect of discounting.

Fair value measurements

The net carrying amounts of derivative contracts held at December 31, categorised according to the predominant source and nature of inputs used in determining the fair value of each contract, were as follows:


2017	$ million
	Prices in active markets for identical assets/liabilities		Other observable inputs			Unobservable inputs		Total
Interest rate swaps		—		(183	)		—		(183	)
Forward foreign exchange contracts		—		(166	)		—		(166	)
Currency swaps and options		—		(200	)		—		(200	)
Commodity derivatives		36		302			163		501
Other contracts		—		(97	)		134		37
Total		36		(344	)		297		(11	)


2016	$ million
	Prices in active markets for identical assets/liabilities			Other observable inputs			Unobservable inputs		Total
Interest rate swaps		—			(121	)		—		(121	)
Forward foreign exchange contracts		—			111			—		111
Currency swaps and options		—			(3,503	)		—		(3,503	)
Commodity derivatives		12			(153	)		391		250
Other contracts		(2	)		(183	)		77		(108	)
Total		10			(3,849	)		468		(3,371	)


Net carrying amounts of derivative contracts measured using predominantly unobservable inputs				$ million
	2017			2016
At January 1		468			607
Net losses recognised in revenue		(248	)		(361	)
Purchases		(252	)		(227	)
Sales		562			428
Recategorisations (net)		(248	)		56
Currency translation differences		15			(35	)
At December 31		297			468

Included in net losses recognised in revenue in 2017 were unrealised net gains totalling $39 million relating to assets and liabilities held at December 31, 2017 (2016: $333 million).

Share Capital/Capital Account

12 Months Ended

Dec. 31, 2017

Disclosure Of Classes Of Share Capital [Line Items]

Share Capital/Capital Account

20 SHARE CAPITAL


Issued and fully paid ordinary shares of €0.07 each [A]
	Number of shares				Nominal value ($ million)
	A		B		A		B		Total
At January 1, 2017		4,428,903,813		3,745,486,731		374		309		683
Scrip dividends		168,232,237		—		13		—		13
At December 31, 2017		4,597,136,050		3,745,486,731		387		309		696
At January 1, 2016		3,990,921,569		2,440,410,614		340		206		546
Scrip dividends		219,253,936		—		17		—		17
Shares issued (see Note 29)		218,728,308		1,305,076,117		17		103		120
At December 31, 2016		4,428,903,813		3,745,486,731		374		309		683

[A] Share capital at December 31, 2017, and 2016, also included 50,000 issued and fully paid sterling deferred shares of £1 each.

At the Company’s Annual General Meeting (AGM) on May 23, 2017, the Board was authorised to allot ordinary shares in the Company, and to grant rights to subscribe for or to convert any security into ordinary shares in the Company, up to an aggregate nominal amount of €190 million (representing 2,714 million ordinary shares of €0.07 each), and to list such shares or rights on any stock exchange. This authority expires at the earlier of the close of business on August 23, 2018, and the end of the AGM to be held in 2018, unless previously renewed, revoked or varied by the Company in a general meeting.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Royal Dutch Shell Dividend Access Trust [Member]

Disclosure Of Classes Of Share Capital [Line Items]

Share Capital/Capital Account

5 CAPITAL ACCOUNT

The capital account is represented by the dividend access share of 25 pence settled in the Trust by Shell Transport and the dividend access share of 10 pence settled in the Trust by BG.

Parent [Member]

Disclosure Of Classes Of Share Capital [Line Items]

Share Capital/Capital Account

8 SHARE CAPITAL


Issued and fully paid ordinary shares of €0.07 each [A]
	Number of shares				Nominal value ($ million)
	A		B		A		B		Total
At January 1, 2017		4,428,903,813		3,745,486,731		374		309		683
Scrip dividends		168,232,237		—		13		—		13
At December 31, 2017		4,597,136,050		3,745,486,731		387		309		696
At January 1, 2016		3,990,921,569		2,440,410,614		340		206		546
Scrip dividends		219,253,936		—		17		—		17
Shares issued (see Note 15)		218,728,308		1,305,076,117		17		103		120
At December 31, 2016		4,428,903,813		3,745,486,731		374		309		683

[A] Share capital at December 31, 2017, and 2016, also included 50,000 issued and fully paid sterling deferred shares of £1 each.

B shares rank equally in all respects with A shares except for the dividend access mechanism described below. The Company, Shell Transport and BG Group plc, now BG Group Limited (BG), can procure the termination of the dividend access mechanism at any time. Upon such termination, B shares will form one class with A shares ranking equally in all respects and A and B shares will be known as ordinary shares without further distinction.

The sterling deferred shares are redeemable only at the discretion of the Company for £1 each and carry no voting rights. There are no further rights to participate in profits or assets, including the right to receive dividends. Upon winding up or liquidation, the shares carry a right to repayment of paid-up nominal value, ranking ahead of A and B shares.

For information on the number of shares in the Company held by Shell employee share ownership trusts and trust-like entities to meet delivery commitments under employee share plans, see Note 21 to the Consolidated Financial Statements.

DIVIDEND ACCESS MECHANISM FOR B SHARES

General

Dividends paid on A shares have a Dutch source for tax purposes and are subject to Dutch withholding tax.

It is the expectation and the intention, although there can be no certainty, that holders of B shares will receive dividends through the dividend access mechanism. Any dividends paid on the dividend access shares will have a UK source for UK and Dutch tax purposes. There will be no Dutch withholding tax on such dividends. From April 2016, there were changes to the taxation of dividends for individual shareholders resident in the UK. The dividend tax credit was abolished, and a tax-free dividend allowance introduced.

Description of dividend access mechanism

Shell Transport and BG have each issued a dividend access share to Computershare Trustees (Jersey) Limited as Trustee. Pursuant to a declaration of trust, the Trustee will hold any dividends paid in respect of the dividend access shares on trust for the holders of B shares and will arrange for prompt disbursement of such dividends to holders of B shares. Interest and other income earned on unclaimed dividends will be for the account of Shell Transport and BG and any dividends which are unclaimed after 12 years will revert to Shell Transport and BG, as appropriate. Holders of B shares will not have any interest in either dividend access share and will not have any rights against Shell Transport and BG as issuers of the dividend access shares. The only assets held on trust for the benefit of the holders of B shares will be dividends paid to the Trustee in respect of the dividend access shares.

The declaration and payment of dividends on the dividend access shares will require board action by Shell Transport and BG (as applicable) and will be subject to any applicable limitations in law or in the Shell Transport or BG (as appropriate) articles of association in effect. In no event will the aggregate amount of the dividend paid by Shell Transport and BG under the dividend access mechanism for a particular period exceed the aggregate of the dividend announced by the Board of the Company on B shares in respect of the same period (after giving effect to currency conversions).

In particular, under their respective articles of association, Shell Transport and BG are each only able to pay a dividend on their respective dividend access shares which represents a proportional amount of the aggregate of any dividend announced by the Company on the B shares in respect of the relevant period, where such proportions are calculated by reference to, in the case of Shell Transport, the number of B shares in existence prior to completion of the Company’s acquisition of BG (the Acquisition) and, in the case of BG, the number of B shares issued as part of the Acquisition, in each case as against the total number of B shares in issue immediately following completion of the Acquisition.

Operation of the dividend access mechanism

If, in connection with the announcement of a dividend by the Company on B shares, the Board of Shell Transport and/or the Board of BG elects to declare and pay a dividend on their respective dividend access shares to the Trustee, the holders of B shares will be beneficially entitled to receive their share of those dividends pursuant to the declaration of trust (and arrangements will be made to ensure that the dividend is paid in the same currency in which they would have received a dividend from the Company).

If any amount is paid by Shell Transport or BG by way of a dividend on the dividend access shares and paid by the Trustee to any holder of B shares, the dividend which the Company would otherwise pay on B shares will be reduced by an amount equal to the amount paid to such holders of B shares by the Trustee.

The Company will have a full and unconditional obligation, in the event that the Trustee does not pay an amount to holders of B shares on a cash dividend payment date (even if that amount has been paid to the Trustee), to pay immediately the dividend announced on B shares. The right of holders of B shares to receive distributions from the Trustee will be reduced by an amount equal to the amount of any payment actually made by the Company on account of any dividend on B shares.

If for any reason no dividend is paid on the dividend access shares, holders of B shares will only receive dividends from the Company directly. Any payment by the Company will be subject to Dutch withholding tax (unless an exemption is obtained under Dutch law or under the provisions of an applicable tax treaty).

The Dutch tax treatment of dividends paid under the dividend access mechanism has been confirmed by the Dutch Revenue Service in an agreement (“vaststellingsovereenkomst”) with the Company and N.V. Koninklijke Nederlandsche Petroleum Maatschappij (Royal Dutch Petroleum Company) dated October 26, 2004, as supplemented and amended by an agreement between the same parties dated April 25, 2005, and a final settlement agreement in connection with the Acquisition dated November 9, 2015. The agreements state, among other things, that dividend distributions on the dividend access shares by Shell Transport and/or BG will not be subject to Dutch withholding tax provided that the dividend access mechanism is structured and operated substantially as set out above.

The Company may not extend the dividend access mechanism to any future issuances of B shares without prior consultation with the Dutch Revenue Service.

Accordingly, the Company would not expect to issue additional B shares unless confirmation from the Dutch Revenue Service was obtained or the Company were to determine that the continued operation of the dividend access mechanism was unnecessary. Any further issue of B shares is subject to advance consultation with the Dutch Revenue Service.

The dividend access mechanism may be suspended or terminated at any time by the Company’s Directors or the Directors of Shell Transport or BG, for any reason and without financial recompense. This might, for instance, occur in response to changes in relevant tax legislation.

Share-based Compensation Plans and Shares Held in Trust

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Share-based Compensation Plans and Shares Held in Trust

21 SHARE-BASED COMPENSATION PLANS AND SHARES HELD IN TRUST


Share-based compensation expense	$ million
	2017		2016		2015
Equity-settled plans	422			488		621
Cash-settled plans	380			205		129
Total		802		693		750

The principal share-based employee compensation plans are the PSP and LTIP. Awards of shares and American Depository Shares (ADSs) of the Company under the PSP and LTIP are granted upon certain conditions to eligible employees. The actual amount of shares that may vest ranges from 0% to 200% of the awards, depending on the outcomes of prescribed performance conditions over a three-year period beginning on January 1 of the award year. Shares and ADSs vest for nil consideration.


Share awards under the PSP and LTIP
	Number of A shares (million)			Number of B shares (million)			Number of A ADSs (million)			Weighted average remaining contractual life (years)
At January 1, 2017		36			12			10			1.0
Granted		10			4			3
Vested		(12	)		(4	)		(4	)
Forfeited		(1	)		—			—
At December 31, 2017		33			12			9			0.9
At January 1, 2016		36			12			10			1.0
Granted		11			4			3
Vested		(11	)		(4	)		(3	)
At December 31, 2016		36			12			10			1.0

Other plans offer employees opportunities to acquire shares and ADSs of the Company or receive cash benefits measured by reference to the Company’s share price.

Shell employee share ownership trusts and trust-like entities purchase the Company’s shares in the open market to meet delivery commitments under employee share plans. At December 31, 2017, they held 15.2 million A shares (2016: 13.1 million), 2.9 million B shares (2016: 6.2 million) and 5.9 million A ADSs (2016: 4.9 million).

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Other Reserves

12 Months Ended

Dec. 31, 2017

Disclosure Of Reserves Within Equity [Line Items]

Other Reserves

22 OTHER RESERVES


Other reserves attributable to Royal Dutch Shell plc shareholders											$ million
	Merger reserve			Share premium reserve		Capital redemption reserve		Share plan reserve			Accumulated other comprehensive income			Total
At January 1, 2017		37,311			154		84		1,644			(27,895	)		11,298
Other comprehensive income attributable to Royal Dutch Shell plc shareholders		—			—		—		—			5,851			5,851
Scrip dividends		(13	)		—		—		—			—			(13	)
Share-based compensation		—			—		—		(204	)		—			(204	)
At December 31, 2017		37,298			154		84		1,440			(22,044	)		16,932
At January 1, 2016		3,398			154		84		1,658			(22,480	)		(17,186	)
Other comprehensive loss attributable to Royal Dutch Shell plc shareholders		—			—		—		—			(5,949	)		(5,949	)
Scrip dividends		(17	)		—		—		—			—			(17	)
Shares issued		33,930			—		—		—			—			33,930
Share-based compensation		—			—		—		(14	)		534			520
At December 31, 2016		37,311			154		84		1,644			(27,895	)		11,298
At January 1, 2015		3,405			154		83		1,723			(19,730	)		(14,365	)
Other comprehensive loss attributable to Royal Dutch Shell plc shareholders		—			—		—		—			(2,750	)		(2,750	)
Scrip dividends		(7	)		—		—		—			—			(7	)
Repurchases of shares		—			—		1		—			—			1
Share-based compensation		—			—		—		(65	)		—			(65	)
At December 31, 2015		3,398			154		84		1,658			(22,480	)		(17,186	)

The merger reserve and share premium reserve were established as a consequence of the Company becoming the single parent company of Royal Dutch Petroleum Company and The “Shell” Transport and Trading Company, p.l.c., now The Shell Transport and Trading Company Limited, in 2005. The increase in the merger reserve in 2016 in respect of the shares issued represents the difference between the fair value and the nominal value of the shares issued for the acquisition of BG (see Note 29). The capital redemption reserve was established in connection with repurchases of shares of the Company. The share plan reserve is in respect of equity-settled share-based compensation plans (see Note 21). The movement represents the net of the charge for the year and the release as a result of vested awards and is after deduction of tax of $11 million in 2017 (2016: $nil; 2015: $nil).

Accumulated other comprehensive income comprises the following:


Accumulated other comprehensive income attributable to Royal Dutch Shell plc shareholders															$ million
	Currency translation differences				Unrealised gains/(losses) on securities			Cash flow hedging gains/(losses)				Retirement benefits remeasurements			Total
At January 1, 2017		(13,831	)			1,321			(144	)			(15,241	)		(27,895	)
Recognised in other comprehensive income		4,513				796			(467	)			1,467			6,309
Reclassified to income		610				(211	)		(87	)			—			312
Reclassified to the balance sheet		—				—			(18	)			—			(18	)
Tax on amounts recognised/reclassified		33				8			20				(863	)		(802	)
Total, net of tax		5,156				593			(552	)			604			5,801
Share of joint ventures and associates		53				55			63				(1	)		170
Other comprehensive income/(loss) for the period		5,209				648			(489	)			603			5,971
Less: non-controlling interest		(113	)			—			—				(7	)		(120	)
Attributable to Royal Dutch Shell plc shareholders		5,096				648			(489	)			596			5,851
At December 31, 2017		(8,735	)			1,969			(633	)			(14,645	)		(22,044	)
At January 1, 2016		(12,940	)			1,409			473				(11,422	)		(22,480	)
Recognised in other comprehensive income		(1,023	)	[A]		(204	)		(727	)			(4,816	)		(6,770	)
Reclassified to income		(277	)			1			(939	)			—			(1,215	)
Reclassified to the balance sheet		—				—			1,044		[B]		—			1,044
Tax on amounts recognised/reclassified		(21	)			(11	)		5				999			972
Total, net of tax		(1,321	)			(214	)		(617	)			(3,817	)		(5,969	)
Share of joint ventures and associates		(154	)			126			—				—			(28	)
Other comprehensive loss for the period		(1,475	)			(88	)		(617	)			(3,817	)		(5,997	)
Less: non-controlling interest		50				—			—				(2	)		48
Attributable to Royal Dutch Shell plc shareholders		(1,425	)			(88	)		(617	)			(3,819	)		(5,949	)
Reclassification in respect of shares held in trust		534				—			—				—			534
At December 31, 2016		(13,831	)			1,321			(144	)			(15,241	)		(27,895	)
At January 1, 2015		(5,931	)			2,112			458				(16,369	)		(19,730	)
Recognised in other comprehensive income		(7,170	)			(650	)		698				6,338			(784	)
Reclassified to income		47				(61	)		(610	)			—			(624	)
Tax on amounts recognised/reclassified		2				4			(27	)			(1,387	)		(1,408	)
Total, net of tax		(7,121	)			(707	)		61				4,951			(2,816	)
Share of joint ventures and associates		2				4			(46	)			—			(40	)
Other comprehensive (loss)/income for the period		(7,119	)			(703	)		15				4,951			(2,856	)
Less: non-controlling interest		110				—			—				(4	)		106
Attributable to Royal Dutch Shell plc shareholders		(7,009	)			(703	)		15				4,947			(2,750	)
At December 31, 2015		(12,940	)			1,409			473				(11,422	)		(22,480	)

[A] Includes losses of $2,024 million arising on net investment hedges.

[B] Mainly relating to the acquisition of BG.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Parent [Member]

Disclosure Of Reserves Within Equity [Line Items]

Other Reserves

9 OTHER RESERVES


	$ million
	Merger reserve			Share premium reserve		Capital redemption reserve		Share plan reserve			Total
At January 1, 2017		234,244			154		84		1,091			235,573
Scrip dividends		(13	)		—		—		—			(13	)
Share-based compensation		—			—		—		(194	)		(194	)
At December 31, 2017		234,231			154		84		897			235,366
At January 1, 2016		200,331			154		84		1,105			201,674
Scrip dividends		(17	)		—		—		—			(17	)
Shares issued (see Note 15)		33,930			—		—		—			33,930
Share-based compensation		—			—		—		(14	)		(14	)
At December 31, 2016		234,244			154		84		1,091			235,573

The merger reserve was established as a consequence of the Company becoming the single parent company of Royal Dutch and Shell Transport and represented the difference between the cost of the investment in those companies and the nominal value of shares issued in exchange for those investments as required by the prevailing legislation at that time, section 131 of the Companies Act 1985. The increase in the merger reserve in 2016 in respect of the shares issued represents the difference between the fair value and the nominal value of the shares issued for the Acquisition (see Note 15).

On January 6, 2006, loan notes were converted into 4,827,974 A shares. The difference between the carrying value of the loan notes and the nominal value of the new shares issued was credited to the share premium reserve. The capital redemption reserve was established in connection with repurchases of shares of the Company. The share plan reserve is in respect of equity-settled share-based compensation plans (see Note 21 to the Consolidated Financial Statements) and share-based compensation for the year is the net of the charge to equity and the release as a result of vested awards.

Dividends

12 Months Ended

Dec. 31, 2017

Disclosure Of Dividends [Line Items]

Dividends

23 DIVIDENDS


Interim dividends	$ million
	2017		2016		2015
A shares
Cash: $1.88 per share (2016: $1.88; 2015: $1.88)		4,919		4,545		5,203
Scrip: $1.88 per share (2016: $1.88; 2015: $1.88)		3,558		3,491		2,154
Total – A shares		8,477		8,036		7,357
B shares
Cash: $1.88 per share (2016: $1.88; 2015: $1.88)		5,958		5,132		4,167
Scrip: $1.88 per share (2016: $1.88; 2015: $1.88)		1,193		1,791		448
Total – B shares		7,151		6,923		4,615
Total		15,628		14,959		11,972

In addition, on February 1, 2018, the Directors announced a further interim dividend in respect of 2017 of $0.47 per A share and $0.47 per B share. The total dividend is estimated to be $3,921 million and is payable on March 26, 2018, to shareholders on the register at February 16, 2018. The Scrip Dividend Programme has been cancelled with effect from the fourth quarter 2017 interim dividend.

Dividends on A shares are by default paid in euros, although holders may elect to receive dividends in sterling. Dividends on B shares are by default paid in sterling, although holders may elect to receive dividends in euros. Dividends on ADSs are paid in dollars.

Parent [Member]

Disclosure Of Dividends [Line Items]

Dividends

10 DIVIDENDS

See Note 23 to the Consolidated Financial Statements.

Earnings Per Share

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Earnings Per Share

24 EARNINGS PER SHARE


	2017		2016		2015
Income attributable to Royal Dutch Shell plc shareholders ($ million)		12,977		4,575		1,939
Weighted average number of A and B shares used as the basis for determining:
Basic earnings per share (million)		8,223.4		7,833.7		6,320.3
Diluted earnings per share (million)		8,299.0		7,891.7		6,393.8

Basic earnings per share are calculated by dividing the income attributable to Royal Dutch Shell plc shareholders for the year by the weighted average number of A and B shares outstanding during the year. The weighted average number of shares outstanding excludes shares held in trust.

Diluted earnings per share are based on the same income figures. The weighted average number of shares outstanding during the year is increased by dilutive shares related to share-based compensation plans.

Earnings per share are identical for A and B shares.

1 FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2016

Legal Proceedings and Other Contingencies

12 Months Ended

Dec. 31, 2017

Disclosure Of Legal Proceedings And Other Contingencies [Line Items]

Legal Proceedings and Other Contingencies

25 LEGAL PROCEEDINGS AND OTHER CONTINGENCIES

GENERAL

In the ordinary course of business, Shell subsidiaries are subject to a number of contingencies arising from litigation and claims brought by governmental, including tax authorities, and private parties. The operations and earnings of Shell subsidiaries continue, from time to time, to be affected to varying degrees by political, legislative, fiscal and regulatory developments, including those relating to the protection of the environment and indigenous groups in the countries in which they operate. The industries in which Shell subsidiaries are engaged are also subject to physical risks of various types.

The amounts claimed in relation to such events and, if such claims against Shell were successful, the costs of implementing the remedies sought in the various cases could be substantial. Based on information available to date and taking into account that in some cases it is not practicable to estimate the possible magnitude or timing of any resultant payments, management believes that the foregoing are not expected to have a material adverse impact on Shell’s Consolidated Financial Statements. However, there remains a high degree of uncertainty around these contingencies, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition.

PESTICIDE LITIGATION

Shell Oil Company (SOC), along with other agricultural chemical pesticide manufacturers and distributors, has been sued by public and quasi-public water purveyors alleging responsibility for groundwater contamination caused by applications of chemical pesticides. Most of these lawsuits assert various theories of strict liability and seek to recover actual damages, including water well treatment and remediation costs. All of the suits assert claims for punitive damages. There are approximately 35 such cases pending. Based on the claims asserted and SOC’s track record with regard to amounts paid to resolve varying claims, management does not expect that the outcome of these lawsuits pending at December 31, 2017, will have a material adverse impact on Shell. However, there remains a high degree of uncertainty regarding the potential outcome of some of these pending lawsuits, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition.

CLIMATE CHANGE LITIGATION

Municipalities in California and New York have filed nine lawsuits against oil and gas companies, including Royal Dutch Shell plc. The plaintiffs seek damages for claimed harm to their public and private infrastructure from rising sea levels allegedly due to climate change caused by the defendants’ fossil fuel products. Management believes the outcome of these matters should be resolved in a manner favourable to Shell, however, there remains a high degree of uncertainty regarding the ultimate outcome of these lawsuits, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition.

NIGERIAN LITIGATION

Shell subsidiaries and associates operating in Nigeria are parties to various environmental and contractual disputes brought in the courts of Nigeria, England and the Netherlands. These disputes are at different stages in litigation, including at the appellate stage, where judgements have been rendered against Shell entities. If taken at face value, the aggregate amount of these judgements could be seen as material. Management, however, believes that the outcomes of these matters will ultimately be resolved in a manner favourable to Shell. However, there remains a high degree of uncertainty regarding these cases, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition.

The authorities in various countries are investigating Shell Nigeria Exploration and Production Company Ltd.’s (SNEPCO’s) investment in Nigerian oil block OPL 245 and the 2011 settlement of litigation pertaining to that block with regard to potential anti-bribery, anti-corruption and anti-money laundering laws. On January 27, 2017, the Nigeria Federal High Court issued an Interim Order of Attachment for OPL 245, pending the conclusion of the investigation. SNEPCO applied for and was granted a discharge of this order on constitutional and procedural grounds. Also in Nigeria, in March 2017, criminal charges alleging official corruption and conspiracy to commit official corruption were filed against SNEPCO, one current Shell employee and third parties including ENI SpA and one of its subsidiaries. Those proceedings are ongoing. In March 2017, parties alleging to be shareholders of Malabu Oil and Gas Company Ltd. filed an action to challenge the 2011 settlement and the award of OPL 245 to SNEPCO and an ENI SpA subsidiary by the Federal Government of Nigeria. Those proceedings are also ongoing. On February 14, 2017, Royal Dutch Shell plc received a notice of request for indictment from the Milan public prosecutor with respect to this matter. On December 20, 2017, Royal Dutch Shell plc along with four former Shell employees including one former executive were remanded to trial in Milan. On March 5, 2018, the Court of Milan declared that the first hearing is scheduled for May 14, 2018. Based on Shell’s review of the Prosecutor of Milan's file and all of the information and facts currently available to Shell, management does not believe that there is a basis to convict Shell. Furthermore, management is not aware of any evidence to convict any former or current Shell employee. Investigations by authorities in other jurisdictions are ongoing.

However, there remains a high degree of uncertainty around these contingencies, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition. Accordingly, at this time, it is not practicable to estimate the magnitude and timing of any possible obligations or payments.

Any violation of the US Foreign Corrupt Practices Act or other relevant anti-bribery, anti-corruption or anti-money laundering legislation could have a material adverse effect on Royal Dutch Shell plc’s earnings, cash flows and financial condition.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Parent [Member]

Disclosure Of Legal Proceedings And Other Contingencies [Line Items]

Legal Proceedings and Other Contingencies

11 LEGAL PROCEEDINGS AND OTHER CONTINGENCIES

See Note 25 to the Consolidated Financial Statements.

Employees

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Employees

26 EMPLOYEES


Employee costs	$ million
	2017		2016[A]		2015
Remuneration		10,855		11,985		12,558
Social security contributions		844		867		830
Retirement benefits (see Note 17)		1,815		2,181		2,984
Share-based compensation (see Note 21)		802		693		750
Total		14,316		15,726		17,122

[A] In addition, there were redundancy costs of $1,441 million.


Average employee numbers	Thousand
	2017		2016		2015
Integrated Gas	11			13		13
Upstream	18			22		22
Downstream	40			40		43
Corporate [A]	17			17		15
Total		86		92		93

[A] Includes all employees working in business service centres irrespective of the segment they support.

Directors and Senior Management

12 Months Ended

Dec. 31, 2017

Disclosure Of Directors Remuneration [Line Items]

Directors and Senior Management

27 DIRECTORS AND SENIOR MANAGEMENT

.
Remuneration of Directors of the Company	$ million
	2017	2016		2015
Emoluments	11		10		12
Value of released awards under long-term incentive plans	5		8		1
Employer contributions to pension plans	1		1		1

Emoluments comprise salaries and fees, annual bonuses (for the period for which performance is assessed) and other benefits. The value of released awards under long-term incentive plans for the period is in respect of the performance period ending in that year. In 2017, retirement benefits were accrued in respect of qualifying services under defined benefit plans by three Directors.

Further information on the remuneration of the Directors can be found in the Directors’ Remuneration Report on pages 94-117.


Directors and Senior Management expense	$ million
	2017		2016		2015
Short-term benefits	23			21		21
Retirement benefits	3			3		4
Share-based compensation	17			15		19
Termination and related amounts	3			4		—
Total		46		43		44

Directors and Senior Management comprise members of the Executive Committee and the Non-executive Directors of the Company.

Short-term benefits comprise salaries and fees, annual bonuses delivered in cash and shares (for the period for which performance is assessed), other benefits and employer social security contributions. Prior to 2017, these included the 50% of annual bonuses delivered in cash, and share-based compensation included the appropriate proportion of the deferred element (under the Deferred Bonus Plan). Following shareholder approval at the 2017 AGM, the Deferred Bonus Plan has been removed and 50% of the bonus is delivered in shares subject to a three-year holding period.

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Parent [Member]

Disclosure Of Directors Remuneration [Line Items]

Directors and Senior Management

12 DIRECTORS AND SENIOR MANAGEMENT

See Note 27 to the Consolidated Financial Statements for the remuneration of Directors of the Company. In 2017, the Company recognised $25 million (2016: $22 million) in administrative expenses for the compensation of Directors and Senior Management.

Auditor's Remuneration

12 Months Ended

Dec. 31, 2017

Disclosure Of Auditors Remuneration [Line Items]

Auditor's Remuneration

28 AUDITOR’s REMUNERATION


	$ million
	2017		2016		2015
Fees in respect of the audit of the Consolidated and Parent Company Financial Statements, including audit of consolidation returns		27		32		5
Other audit fees, principally in respect of audits of accounts of subsidiaries		21		17		46
Total audit fees		48		49		51
Audit-related fees [A]		4		2		2
Fees in respect of other non-audit services [B]		1		1		—
Total		53		52		53

[A] Categorised as fees for audit services for US reporting purposes. Aggregate audit fees for US reporting purposes amounted to $52 million in 2017 (2016: $51 million; 2015: $53 million).

[B] Categorised as all other fees for US reporting purposes and mainly related to agreed-upon-procedures.

In addition, the auditor provided audit services to retirement benefit plans for employees of subsidiaries. Remuneration amounted to $1 million in 2017 (2016: $1 million; 2015: $1 million).

With effect from 2016, Ernst & Young LLP (EY) was appointed as auditor of the Company, replacing PricewaterhouseCoopers LLP (PwC). Auditor’s remuneration for 2017 and 2016 relates to EY and for 2015 to PwC. From 2016, fees in respect of the audit of the Consolidated Financial Statements include audit of consolidation returns carried out locally that was previously included within other audit fees.

Royal Dutch Shell Dividend Access Trust [Member]

Disclosure Of Auditors Remuneration [Line Items]

Auditor's Remuneration

Notes to the Royal Dutch Shell Dividend Access Trust Financial Statements

8 AUDITOR’S REMUNERATION

Auditor’s remuneration for 2017 audit services was £33,750 (2016: £33,750; 2015: £33,750).

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Parent [Member]

Disclosure Of Auditors Remuneration [Line Items]

Auditor's Remuneration

14 AUDITOR’S REMUNERATION

See Note 28 to the Consolidated Financial Statements.

Business Combinations

12 Months Ended

Dec. 31, 2017

Disclosure Of Business Combinations [Line Items]

Business Combinations

29 Business combinations

MOTIVA TRANSACTION

On May 1, 2017, Shell and Saudi Refining Inc. (SRI) completed the separation of assets, liabilities and businesses of Motiva, a 50:50 joint venture. Shell assumed sole ownership of two refineries, 11 distribution terminals and certain Shell-branded fuel retail markets in the USA. The transaction enables Shell to combine the assets retained from the joint venture with other Shell Downstream assets in North America, in line with its strategy to deliver increased cash and returns through simpler and highly integrated businesses. It was accounted for as a disposal of Shell’s 50% interest in Motiva and a subsequent business acquisition.

The fair value of Shell’s interest in the joint venture on May 1, 2017, was $3,847 million, based on Shell’s assessment. This fair value was used, for accounting purposes, as the consideration recognised for the disposal. The loss on sale of $546 million comprised the excess of $28 million of the consideration above the carrying amount of Shell’s interest in the joint venture (including associated deferred tax liabilities) of $3,819 million, less a non-cash tax charge of $574 million which crystallised upon the disposal.

The fair value of $3,847 million also served as the purchase consideration for the net assets acquired. As set out below, goodwill of $355 million was recognised on the acquisition, being the excess of the purchase consideration over the fair value of the net assets acquired and $957 million received in cash from SRI. The fair value of net assets acquired was based on an independent valuation using cash flow projections based on the historical performance of the newly acquired assets, forecasted pricing for various related commodities and existing business plan information. The fair value of Shell’s interest in the joint venture, the fair value of the net assets acquired, and therefore the resultant goodwill, remain provisional although no significant adjustments are expected.


Goodwill recognised	$ million
Fair value of Shell’s interest in the Motiva joint venture		3,847
Less: cash received		957
Less: fair value of net assets acquired
Intangible assets		656
Property, plant and equipment		2,685
Inventories		927
Other assets		94
Debt (non-current)		(115	)
Trade and other payables (non-current)		(65	)
Deferred tax (non-current liabilities)		(318	)
Retirement benefits (non-current liabilities)		(975	)
Decommissioning and other provisions (non-current)		(132	)
Current liabilities		(222	)
Total fair value of net assets acquired		2,535
Goodwill	355

The cash inflow from this transaction of $887 million was included within proceeds from sale of joint ventures and associates in the Consolidated Statement of Cash Flows, being the net effect of the $957 million cash received from SRI and a payment by Shell of $70 million to SRI in respect of the transfer of certain retirement benefit liabilities.

ACQUISITION OF BG GROUP PLC

On February 15, 2016, the Company acquired all the voting rights in BG Group plc (BG) by means of a Scheme of Arrangement under Part 26 of the Act for a purchase consideration of $54,034 million. This included cash of $19,036 million and the fair value ($34,050 million) of 218.7 million A shares and 1,305.1 million B shares issued in exchange for all BG shares. The fair value of the shares issued was calculated using the market price of the Company’s A and B shares of 1,545.0 and 1,538.5 pence respectively on the London Stock Exchange at its opening of business on February 15, 2016.

In 2016, goodwill of $10,997 million was recognised on the acquisition, being the excess of the purchase consideration over the fair value of net assets acquired. The net asset fair values, in line with accounting standards, were determined, where applicable, and particularly in respect of property, plant and equipment and intangible assets, by reference to oil and gas prices as reflected in the prevailing market view on the day of completion, as well as using estimates of proved oil and gas reserves and unproved volumes including timing of production, discount rates and exchange rates. Oil and gas prices were based on the forward price curve for the first two years, and for subsequent years based on the market consensus price view.

Parent [Member]

Disclosure Of Business Combinations [Line Items]

Business Combinations

15 ACQUISITION OF BG GROUP PLC

On February 15, 2016, the Company acquired all the voting rights in BG Group plc by means of a Scheme of Arrangement under Part 26 of the Act, via the issuance of 218.7 million A shares and 1,305.1 million B shares with a fair value of $34,050 million and cash payments of $19,036 million in exchange for all BG Group plc shares. The fair value of the shares issued was calculated using the market price of the Company’s A and B shares of 1,545.0 and 1,538.5 pence respectively on the London Stock Exchange at its opening of business on February 15, 2016. The cash payments were funded by amounts previously held on deposit with Shell Petroleum. In September 2016, the Company’s shares in BG Group Limited (formerly BG Group plc) were exchanged for an increased investment in Shell Petroleum.

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2017
Royal Dutch Shell Dividend Access Trust [Member]
Disclosure Of Changes In Accounting Estimates [Line Items]
Significant Accounting Policies	3 SIGNIFICANT ACCOUNTING POLICIES The Trust’s accounting policies follow those of Shell as set out in Note 2 to the Consolidated Financial Statements. The following are Trust-specific policies. PRESENTATION AND FUNCTIONAL CURRENCY The Trust’s presentation and functional currency is sterling. The Trust’s dividend income and dividends paid are principally in sterling. DIVIDEND INCOME Dividends on the dividend access shares are recognised on a paid basis unless the dividend has been confirmed by a general meeting of Shell Transport or BG, in which case income is recognised on the date on which receipt is deemed virtually certain. DISTRIBUTIONS MADE Amounts are recorded as distributed once a wire transfer or cheque is issued. To the extent that cheques expire or are returned unpresented, the Trust records a liability for unclaimed dividends and a corresponding amount of cash.
Parent [Member]
Disclosure Of Changes In Accounting Estimates [Line Items]
Significant Accounting Policies	2 SIGNIFICANT ACCOUNTING POLICIES The Company’s accounting policies follow those of Shell as set out in Note 2 to the Consolidated Financial Statements. The following are Company-specific policies and changes to IFRS not yet adopted. PRESENTATION AND FUNCTIONAL CURRENCY The Company’s presentation and functional currency is US dollars (dollars). INVESTMENTS Investments in subsidiaries are stated at cost, net of any impairment. For the purposes of determining whether impairment of investments in subsidiaries has occurred, and the extent of any impairment loss or its reversal, the key assumptions management uses in estimating risk-adjusted future cash flows for value-in-use measures include future oil and gas prices, expected production volumes and refining margins appropriate to the local circumstances and environment. These assumptions and the judgements of management that are based on them are subject to change as new information becomes available. Cash flow estimates are risk-adjusted to reflect local conditions as appropriate and discounted at a rate based on Shell's marginal cost of debt. Changes in economic conditions can also affect the rate used to discount future cash flow estimates. Future price assumptions are presented in Note 8 to the Consolidated Financial Statements. The original cost of the Company’s investment in Royal Dutch Petroleum Company (Royal Dutch) was based on the fair value of the shares transferred to the Company by the former shareholders of Royal Dutch in exchange for A shares in the Company during the public exchange offer in 2005. The original cost of the Company’s investment in The “Shell” Transport and Trading Company, p.l.c., now The Shell Transport and Trading Company Limited (Shell Transport), was the fair value of the shares held by the former shareholders of The “Shell” Transport and Trading Company, p.l.c. transferred in consideration for the issuance of B shares as part of the Scheme of Arrangement in 2005. The Company’s investments in Royal Dutch and Shell Transport now represent an investment in Shell Petroleum N.V. (Shell Petroleum); this change had no impact on the cost of investments in subsidiaries. DIVIDEND INCOME Dividends are recognised on a paid basis unless the dividend has been confirmed by a general meeting of Shell Petroleum, in which case income is recognised on the date at which receipt is deemed virtually certain. SHARE-BASED COMPENSATION PLANS The fair value of share-based compensation for equity-settled plans granted to employees of subsidiaries under the Company’s plans is recognised as an investment in subsidiaries from the date of grant over the vesting period with a corresponding increase in equity. Changes in the fair value of share-based compensation for cash-settled plans relating to employees of subsidiaries are recognised as an investment in subsidiaries with a corresponding change in liabilities. In the year of vesting of a plan, the costs for the actual deliveries are charged to the relevant employing subsidiaries. This is recognised as a realisation of the investment originally booked. If the actual vesting costs are higher than the cumulatively recognised share-based compensation charge, the difference is recognised in income. See Note 21 to the Consolidated Financial Statements for information on the Company’s principal plan. TAXATION The Company is tax-resident in the Netherlands. For the assessment of corporate income tax in the Netherlands, the Company and certain of its subsidiaries form a fiscal unit, in respect of which the Company recognises any current tax receivable or payable (and deferred tax asset or liability) for the fiscal unit as a whole to the extent such balances have been settled between the Company and other members of the fiscal unit at the balance sheet date. The Company’s tax charge or credit recognised in income is calculated at the statutory tax rate prevailing in the Netherlands for current tax and statutory tax rate substantively enacted in the Netherlands for deferred tax. CHANGES TO IFRS NOT YET ADOPTED The adoption of IFRS 9 Financial Instruments in 2018 has been assessed and does not have a significant effect on the Company’s accounting or disclosures. See Note 3 to the Consolidated Financial Statements for information on changes to IFRS not yet adopted for Shell.

Interest and Other Income/Expense

12 Months Ended

Dec. 31, 2017

Parent [Member]

Disclosure Of Interest And Other Income Expense [Line Items]

Interest and Other Income/Expense

3 INTEREST AND OTHER INCOME/EXPENSE


	$ million
	2017			2016
Interest and other income
Interest income		24			17
Foreign exchange gains		25			595
Total		49			612
Interest and other expense
Interest expense		(26	)		(19	)
Other expense		—			(6	)
Total		(26	)		(25	)

Investments in Subsidiaries

12 Months Ended

Dec. 31, 2017

Parent [Member]

Disclosure Of Significant Investments In Subsidiaries [Line Items]

Investments in Subsidiaries

4 INVESTMENTS IN SUBSIDIARIES


	$ million
	2017			2016
At January 1		256,583			203,066
Additions		—			53,118		[A]
Share-based compensation		779			645
Recovery of vested share-based compensation		(480	)		(246	)
At December 31		256,882			256,583

[A] See Note 15.

Accounts Payable and Accrued Liabilities

12 Months Ended

Dec. 31, 2017

Parent [Member]

Disclosure Of Accounts Payable And Accrued Liabilities [Line Items]

Accounts Payable and Accrued Liabilities

5 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES


	$ million
	Dec 31, 2017				Dec 31, 2016
	Current		Non-current		Current		Non-current
Amounts due to subsidiaries (see Note 13)		3,859		—		3,593		—
Accruals and other liabilities		318		332		302		224
Withholding tax payable		153		—		152		—
Unclaimed dividends		3		—		2		—
Total		4,333		332		4,049		224

Accruals and other liabilities are principally in respect of cash-settled share-based compensation.

Financial Instruments	12 Months Ended
Financial Instruments	Dec. 31, 2017
Parent [Member]
Disclosure Of Financial Instruments [Line Items]
Financial Instruments	7 FINANCIAL INSTRUMENTS Financial assets and liabilities in the Company’s Balance Sheet comprise cash and cash equivalents, amounts due from subsidiaries (see Note 13) and certain amounts reported within accounts payable and accrued liabilities (see Note 5). The fair value of financial assets and liabilities at December 31, 2017, and 2016, approximates their carrying amount. Information on financial risk management is presented in Note 19 to the Consolidated Financial Statements. Foreign currency derivatives are used by the Company to manage foreign exchange risk, which arises when certain transactions are denominated in a currency that is not the Company’s functional currency. There were no derivative financial instruments held at December 31, 2017, or 2016.

Related Parties

12 Months Ended

Dec. 31, 2017

Disclosure Of Transactions Between Related Parties [Line Items]

Related Parties


Transactions with joint ventures and associates	$ million
	2017		2016		2015
Sales and charges to joint ventures and associates		13,121		24,214		36,548
Purchases and charges from joint ventures and associates		10,680		13,859		26,440

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Royal Dutch Shell Dividend Access Trust [Member]

Disclosure Of Transactions Between Related Parties [Line Items]

Related Parties

7 RELATED PARTIES

The Trust received dividend income of £2,970 million (2016: £2,533 million; 2015: £2,726 million) in respect of the dividend access share from Shell Transport and £1,597 million (2016: £1,346 million) in respect of the dividend access share from BG. The Trust made distributions of £4,567 million (2016: £3,879 million; 2015: £2,726 million) to the B shareholders of the Company.

The Company pays the general and administrative expenses of the Trust, including the auditor’s remuneration.

Parent [Member]

Disclosure Of Transactions Between Related Parties [Line Items]

Related Parties

13 RELATED PARTIES

Information about the Company’s subsidiaries, and whether these are held directly or indirectly, and other related undertakings (all of which are held indirectly), at December 31, 2017, is set out in Exhibit 8.


	$ million
	Amounts due from subsidiaries				Amounts due to subsidiaries (see Note 5)
	2017		2016		2017		2016
Shell Petroleum		4,502		4,201		672		409
Shell Treasury Centre Limited		518		476		—		—
Shell Treasury Luxembourg Sarl		—		—		3,164		3,163
Other		2		3		23		21
Total		5,022		4,680		3,859		3,593

The amount due from Shell Petroleum, which is denominated in dollars, is repayable on demand. Interest is calculated at US LIBOR less 0.058% (2016: US LIBOR less 0.103%) and interest income in 2017 was $19 million (2016: $12 million).

The amount due from Shell Treasury Centre Limited (STCL) comprises call deposits in dollars, sterling and euros. Interest is calculated at US LIBOR less 0.058% (2016: US LIBOR less 0.103%) on dollar balances, at GBP LIBOR less 0.137% (2016: GBP LIBOR less 0.137%) on sterling balances and at Euro Overnight Index Average (EONIA) less 0.1% (2016: EONIA less 0.1%) on euro balances, unless this results in a negative interest rate in which case no interest is earned. Interest income in 2017 from STCL was $5 million (2016: $4 million).

The net amount due to Shell Treasury Luxembourg Sarl at December 31, 2017, which is repayable on demand, comprises an interest-bearing receivable of €1,289 million (2016: €1,183 million) and an interest-bearing payable of $4,707 million (2016: $4,408 million). Interest on euro balances is calculated at EONIA less 0.1% (2016: EONIA less 0.1%) unless this results in a negative interest rate in which case no interest is earned. Interest on dollar balances is calculated at US LIBOR (2016: US LIBOR). Net interest expense on these balances in 2017 was $26 million (2016: $19 million).

OTHER TRANSACTIONS AND BALANCES

The Company enters into forward and spot foreign currency contracts with Treasury companies, which are subsidiaries. There were no open foreign currency contracts at December 31, 2017, or 2016.

The Company settles general and administrative expenses of the Trust, including the auditor’s remuneration.

The Company has guaranteed contractual payments totalling $58,527 million at December 31, 2017 (2016: $61,684 million), and related interest, in respect of listed debt issued by Shell International Finance B.V.

The Trust	12 Months Ended
The Trust	Dec. 31, 2017
Royal Dutch Shell Dividend Access Trust [Member]
Statements [Line Items]
The Trust	1 THE TRUST The Royal Dutch Shell Dividend Access Trust (the Trust) was established on May 19, 2005, by The “Shell” Transport and Trading Company, p.l.c., now The Shell Transport and Trading Company Limited (Shell Transport), and Royal Dutch Shell plc (the Company). The Trust is governed by the applicable laws of England and Wales and is resident and domiciled in Jersey. The Trust is not subject to taxation. The Trustee of the Trust is Computershare Trustees (Jersey) Limited, registration number 92182 (the Trustee), Queensway House, Hilgrove Street, St Helier, Jersey, JE1 1ES. The Trust was established as part of a dividend access mechanism. Shell Transport and BG Group plc, now BG Group Limited (BG), have each issued a dividend access share to the Trustee. Following the announcement of a dividend by the Company on the B shares, Shell Transport and BG may declare a dividend on their dividend access shares. The primary purposes of the Trust are to receive, on behalf of the B shareholders of the Company and in accordance with their respective holdings of B shares in the Company, any amounts paid by way of dividend on the dividend access shares and to pay such amounts to the B shareholders on the same pro rata basis. The Trust is not subject to significant market risk, credit risk or liquidity risk. The Trust shall not endure for a period in excess of 80 years from May 19, 2005, being the date on which the Trust Deed was executed.

Significant Accounting Policies, Judgements and Estimates (Policies)	12 Months Ended
	Dec. 31, 2017
Text Block1 [Abstract]
NATURE OF THE CONSOLIDATED FINANCIAL STATEMENTS	This Note describes Shell’s significant accounting policies, which are those relevant to an understanding of the Consolidated Financial Statements, and includes the measurement bases used in their preparation. It allows an understanding as to how transactions, other events and conditions are reported. It also describes: (a) judgements, apart from those involving estimations, that management makes in applying the policies that have the most significant effect on the amounts recognised in the Consolidated Financial Statements; and (b) estimations, including assumptions about the future, that management makes in applying the policies. The sources of estimation uncertainty that have a significant risk of a material adjustment to the carrying amounts of assets and liabilities within the next financial year are specifically identified as a significant estimate. NATURE OF THE CONSOLIDATED FINANCIAL STATEMENTS The Consolidated Financial Statements are presented in US dollars (dollars) and comprise the financial statements of the Company and its subsidiaries, being those entities over which the Company has control, either directly or indirectly, through exposure or rights to their variable returns and the ability to affect those returns through its power over the entities. Information about subsidiaries at December 31, 2017, can be found in Exhibit 8. Subsidiaries are consolidated from the date on which control is obtained until the date that such control ceases, using consistent accounting policies. All inter-company balances and transactions, including unrealised profits arising from such transactions, are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interest represents the proportion of income, other comprehensive income and net assets in subsidiaries that is not attributable to the Company’s shareholders.
CURRENCY TRANSLATION	CURRENCY TRANSLATION Foreign currency transactions are translated using the exchange rate at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at quarter-end exchange rates of monetary assets and liabilities denominated in foreign currencies (including those in respect of inter-company balances unless related to loans of a long-term investment nature) are recognised in income, except when recognised in other comprehensive income in respect of cash flow or net investment hedges, and presented within interest and other income or within purchases where not related to financing. Share capital issued in currencies other than the dollar is translated at the exchange rate at the date of issue. On consolidation, assets and liabilities of non-dollar entities are translated to dollars at year-end rates of exchange, while their statements of income, other comprehensive income and cash flows are translated at quarterly average rates. The resulting translation differences are recognised as currency translation differences within other comprehensive income. Upon sale of all or part of an interest in, or upon liquidation of, an entity, the appropriate portion of cumulative currency translation differences related to that entity are generally recognised in income.
REVENUE RECOGNITION	REVENUE RECOGNITION Revenue from sales of oil, natural gas, chemicals and other products is recognised at the fair value of consideration received or receivable, after deducting sales taxes, excise duties and similar levies, when the significant risks and rewards of ownership have been transferred, which is when title passes to the customer. For sales by Integrated Gas and Upstream operations, this generally occurs when product is physically transferred into a vessel, pipe or other delivery mechanism; for sales by refining operations, it is either when product is placed onboard a vessel or offloaded from the vessel, depending on the contractually agreed terms; and for sales of oil products and chemicals, it is either at the point of delivery or the point of receipt, depending on contractual conditions. Revenue resulting from hydrocarbon production from properties in which Shell has an interest with partners in joint arrangements is recognised on the basis of Shell’s working interest (entitlement method). Revenue resulting from the production of oil and natural gas under production-sharing contracts (PSCs) is recognised for those amounts relating to Shell’s cost recoveries and Shell’s share of the remaining production. Gains and losses on derivative contracts and the revenue and costs associated with other contracts that are classified as held for trading purposes are reported on a net basis in the Consolidated Statement of Income. Purchases and sales of hydrocarbons under exchange contracts that are necessary to obtain or reposition feedstocks for refinery operations are presented net in the Consolidated Statement of Income.
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT Development costs that are expected to generate probable future economic benefits are capitalised as intangible assets. All other research and development expenditure is recognised in income as incurred.
EXPLORATION COSTS	EXPLORATION COSTS Hydrocarbon exploration costs are accounted for under the successful efforts method: exploration costs are recognised in income when incurred, except that exploratory drilling costs, including in respect of operating leases, are included in property, plant and equipment pending determination of proved reserves. Exploration costs capitalised in respect of exploration wells that are more than 12 months old are written off unless: (a) proved reserves are booked; or (b) (i) they have found commercially producible quantities of reserves and (ii) they are subject to further exploration or appraisal activity in that either drilling of additional exploratory wells is under way or firmly planned for the near future or other activities are being undertaken to sufficiently progress the assessing of reserves and the economic and operating viability of the project.
PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS	PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS Recognition Property, plant and equipment comprise assets owned by Shell, assets held by Shell under finance leases and assets operated by Shell as contractor in PSCs. They include rights and concessions in respect of properties with proved reserves (proved properties) and with no proved reserves (unproved properties). Property, plant and equipment, including expenditure on major inspections, and intangible assets are initially recognised in the Consolidated Balance Sheet at cost where it is probable that they will generate future economic benefits. This includes capitalisation of decommissioning and restoration costs associated with provisions for asset retirement (see “Provisions”), certain development costs (see “Research and development”) and the effects of associated cash flow hedges (see “Financial instruments and other derivative contracts”) as applicable. The accounting for exploration costs is described separately (see “Exploration costs”). Intangible assets include goodwill, liquefied natural gas (LNG) off-take and sales contracts obtained through acquisition, software costs and trademarks. Interest is capitalised, as an increase in property, plant and equipment, on major capital projects during construction. Property, plant and equipment and intangible assets are subsequently carried at cost less accumulated depreciation, depletion and amortisation (including any impairment). Gains and losses on sale are determined by comparing the proceeds with the carrying amounts of assets sold and are recognised in income, within interest and other income. An asset is classified as held for sale if its carrying amount will be recovered principally through sale rather than through continuing use, which is when the sale is highly probable and it is available for immediate sale. Assets classified as held for sale are measured at the lower of the carrying amount upon classification and the fair value less costs to sell. Depreciation, depletion and amortisation Property, plant and equipment related to hydrocarbon production activities are in principle depreciated on a unit-of-production basis over the proved developed reserves of the field concerned, other than assets whose useful lives differ from the lifetime of the field which are depreciated applying the straight-line method. However, for certain Upstream assets, the use for this purpose of proved developed reserves, which are determined using the SEC-mandated yearly average oil and gas prices, would result in depreciation charges for these assets which do not reflect the pattern in which their future economic benefits are expected to be consumed as, for example, it may result in assets with long-term expected lives being depreciated in full within one year. Therefore, in these instances, other approaches are applied to determine the reserves base for the purpose of calculating depreciation, such as using management’s expectations of future oil and gas prices rather than yearly average prices, to provide a phasing of periodic depreciation charges that more appropriately reflects the expected utilisation of the assets concerned. Rights and concessions in respect of proved properties are depleted on the unit-of-production basis over the total proved reserves of the relevant area. Where individually insignificant, unproved properties may be grouped and depreciated based on factors such as the average concession term and past experience of recognising proved reserves. Property, plant and equipment held under finance leases and capitalised LNG off-take and sales contracts are depreciated or amortised over the term of the respective contract. Other property, plant and equipment and intangible assets are depreciated or amortised on a straight-line basis over their estimated useful lives, except for goodwill, which is not amortised. They include refineries and chemical plants (for which the useful life is generally 20 years), retail service stations (15 years), upgraders (30 years) and major inspection costs, which are depreciated over the estimated period before the next planned major inspection (three to five years). On classification of an asset as held for sale, depreciation ceases. Estimates of the useful lives and residual values of property, plant and equipment and intangible assets are reviewed annually and adjusted if appropriate. Impairment The carrying amount of goodwill is tested for impairment annually; in addition, assets other than unproved properties (see “Exploration costs”) are tested for impairment whenever events or changes in circumstances indicate that the carrying amounts for those assets may not be recoverable. On classification as held for sale, the carrying amounts of property, plant and equipment and intangible assets are also reviewed. If assets are determined to be impaired, the carrying amounts of those assets are written down to their recoverable amount, which is the higher of fair value less costs to sell (see “Fair value measurements”) and value in use. Value in use is determined as the amount of estimated risk-adjusted discounted future cash flows. For this purpose, assets are grouped into cash-generating units based on separately identifiable and largely independent cash inflows. Estimates of future cash flows used in the evaluation of impairment of assets are made using management’s forecasts of commodity prices, market supply and demand, product margins and, in the case of exploration and production assets, expected production volumes. The latter takes into account assessments of field and reservoir performance and includes expectations about both proved reserves and volumes that are expected to constitute proved reserves in the future (unproved volumes), which are risk-weighted utilising geological, production, recovery and economic projections. Cash flow estimates are risk-adjusted to reflect local conditions as appropriate and discounted at a rate based on Shell’s marginal cost of debt. Impairments, except those related to goodwill, are reversed as applicable to the extent that the events or circumstances that triggered the original impairment have changed. Impairment losses and reversals are reported within depreciation, depletion and amortisation. Judgements and estimates Proved oil and gas reserves Unit-of-production depreciation, depletion and amortisation charges are principally measured based on management’s estimates of proved developed oil and gas reserves. Also, exploration drilling costs are capitalised pending the results of further exploration or appraisal activity, which may take several years to complete and before any related proved reserves can be booked. Proved reserves are estimated by reference to available geological and engineering data and only include volumes for which access to market is assured with reasonable certainty. Yearly average oil and gas prices are applied in the determination of proved reserves. Estimates of proved reserves are inherently imprecise, require the application of judgement and are subject to regular revision, either upward or downward, based on new information such as from the drilling of additional wells, observation of long-term reservoir performance under producing conditions and changes in economic factors, including product prices, contract terms or development plans. Changes to estimates of proved developed reserves affect prospectively the amounts of depreciation, depletion and amortisation charged and, consequently, the carrying amounts of exploration and production assets. It is expected, however, that in the normal course of business the diversity of the asset portfolio will limit the effect of such revisions. The outcome of, or assessment of plans for, exploration or appraisal activity may result in the related capitalised exploration drilling costs being recognised in income in that period. Judgement is involved in determining when to use an alternative reserves base in order to appropriately reflect the expected utilisation of the assets concerned (see "Depreciation, depletion and amortisation"). Information about the carrying amounts of exploration and production assets and the amounts charged to income, including depreciation, depletion and amortisation and the quantitative impact of the use of an alternative reserve base, is presented in Note 8. Impairment For the purposes of determining whether impairment of assets has occurred, and the extent of any impairment loss or its reversal, the key assumptions management uses in estimating risk-adjusted future cash flows for value-in-use measures are future oil and gas prices, expected production volumes and refining margins appropriate to the local circumstances and environment. These assumptions and the judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can also affect the rate used to discount future cash flow estimates. The determination of cash-generating units requires judgement. Changes in this determination could impact the calculation of value in use and therefore the conclusion on the recoverability of assets’ carrying amounts when performing an impairment test. Judgement, which is subject to change as new information becomes available, can be required in determining when an asset is classified as held for sale. A change in that judgement could result in impairment charges affecting income, depending on whether classification requires a write down of the asset to its fair value less costs to sell. Significant estimate Future price assumptions, presented in Note 8, tend to be stable because management does not consider short-term increases or decreases in prices as being indicative of long-term levels, but they are nonetheless subject to change. Expected production volumes, which comprise proved reserves and unproved volumes, are used for impairment testing because management believes this to be the most appropriate indicator of expected future cash flows. As discussed in “Proved oil and gas reserves” above, reserves estimates are inherently imprecise. Furthermore, projections about unproved volumes are based on information that is necessarily less robust than that available for mature reservoirs. Due to the nature and geographical spread of the business activity in which those assets are used, it is typically not practicable to estimate the likelihood or extent of impairments under different sets of assumptions for Shell overall. Changes in assumptions could affect the carrying amounts of assets, and any impairment losses and reversals will affect income. Information about the carrying amounts of assets and impairments is presented in Notes 7 and 8.
LEASES	LEASES Agreements under which payments are made to owners in return for the right to use an asset for a period are accounted for as leases. Leases that transfer substantially all the risks and rewards of ownership are recognised at the commencement of the lease term as finance leases within property, plant and equipment and debt at the fair value of the leased asset or, if lower, at the present value of the minimum lease payments. Finance lease payments are apportioned between interest expense and repayments of debt. All other leases are classified as operating leases and the cost is recognised in income on a straight-line basis, except where capitalised as exploration drilling costs (see "Exploration costs").
JOINT ARRANGEMENTS AND ASSOCIATES	JOINT ARRANGEMENTS AND ASSOCIATES Arrangements under which Shell has contractually agreed to share control (see “Nature of the Consolidated Financial Statements” for the definition of control) with another party or parties are joint ventures where the parties have rights to the net assets of the arrangement, or joint operations where the parties have rights to the assets and obligations for the liabilities relating to the arrangement. Investments in entities over which Shell has the right to exercise significant influence but neither control nor joint control are classified as associates. Information about incorporated joint arrangements and associates at December 31, 2017, can be found in Exhibit 8. Investments in joint ventures and associates are accounted for using the equity method, under which the investment is initially recognised at cost and subsequently adjusted for the Shell share of post-acquisition income less dividends received and the Shell share of other comprehensive income and other movements in equity, together with any loans of a long-term investment nature. Where necessary, adjustments are made to the financial statements of joint ventures and associates to bring the accounting policies used into line with those of Shell. In an exchange of assets and liabilities for an interest in a joint venture, the non-Shell share of any excess of the fair value of the assets and liabilities transferred over the pre-exchange carrying amounts is recognised in income. Unrealised gains on other transactions between Shell and its joint ventures and associates are eliminated to the extent of Shell’s interest in them; unrealised losses are treated similarly but may also result in an assessment of whether the asset transferred is impaired. Shell recognises its assets and liabilities relating to its interests in joint operations, including its share of assets held jointly and liabilities incurred jointly with other partners.
INVENTORIES	INVENTORIES Inventories are stated at cost or net realisable value, whichever is lower. Cost comprises direct purchase costs (including transportation), and associated costs incurred in bringing inventories to their present condition and location, and is determined using the first-in, first-out (FIFO) method for oil, gas and chemicals and by the weighted average cost method for materials.
TAXATION	TAXATION The charge for current tax is calculated based on the income reported by the Company and its subsidiaries, as adjusted for items that are non-taxable or disallowed and using rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is determined, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Balance Sheet and on unused tax losses and credits carried forward. Deferred tax assets and liabilities are calculated using the enacted or substantively enacted rates that are expected to apply when an asset is realised or a liability is settled. They are not recognised where they arise on the initial recognition of goodwill or of an asset or liability in a transaction (other than in a business combination) that, at the time of the transaction, affects neither accounting nor taxable profit, or in respect of taxable temporary differences associated with subsidiaries, joint ventures and associates where the reversal of the respective temporary difference can be controlled by Shell and it is probable that it will not reverse in the foreseeable future. Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which the deductible temporary differences, unused tax losses and credits carried forward can be utilised. Income taxes are recognised in income except when they relate to items recognised in other comprehensive income, in which case the tax is recognised in other comprehensive income. Income tax assets and liabilities are presented separately in the Consolidated Balance Sheet except where there is a right of offset within fiscal jurisdictions and an intention to settle such balances on a net basis. Judgements and estimates Tax liabilities are recognised when it is considered probable that there will be a future outflow of funds to a taxing authority. In such cases, provision is made for the amount that is expected to be settled, where this can be reasonably estimated. A change in estimate of the likelihood of a future outflow and/or in the expected amount to be settled would be recognised in income in the period in which the change occurs. This requires the application of judgement as to the ultimate outcome, which can change over time depending on facts and circumstances. Judgements mainly relate to transfer pricing, including inter-company financing, interpretation of PSCs, expenditure deductible for tax purposes and taxation arising on disposal. Deferred tax assets are recognised only to the extent it is considered probable that those assets will be recoverable. This involves an assessment of when those assets are likely to reverse, and a judgement as to whether or not there will be sufficient taxable profits available to offset the assets when they do reverse. This requires assumptions regarding future profitability and is therefore inherently uncertain. To the extent assumptions regarding future profitability change, there can be an increase or decrease in the amounts recognised in respect of deferred tax assets as well as in the amounts recognised in income in the period in which the change occurs. On December 22, 2017, the US Tax Cuts and Jobs Act (the Act) was enacted. The effects of the Act have been recognised in 2017, as presented in Note 16, based on current interpretation of the Act and related assumptions. These may be subject to change, for example in the event that further interpretative guidance on the Act is issued. Taxation information, including charges and deferred tax assets and liabilities, is presented in Note 16. Income taxes include taxes at higher rates levied on income from certain Integrated Gas and Upstream activities.
RETIREMENT BENEFITS	RETIREMENT BENEFITS Benefits in the form of retirement pensions and healthcare and life insurance are provided to certain employees and retirees under defined benefit and defined contribution plans. Obligations under defined benefit plans are calculated annually by independent actuaries using the projected unit credit method, which takes into account employees’ years of service and, for pensions, average or final pensionable remuneration, and are discounted to their present value using interest rates of high-quality corporate bonds denominated in the currency in which the benefits will be paid and of a duration consistent with the plan obligations. Where plans are funded, payments are made to independently managed trusts; assets held by those trusts are measured at fair value. Defined benefit plan surpluses are recognised as assets to the extent that they are considered recoverable, which is generally by way of a refund or lower future employer contributions. The amounts recognised in income in respect of defined benefit plans mainly comprise service cost and net interest. Service cost comprises principally the increase in the present value of the obligation for benefits resulting from employee service during the period (current service cost) and also amounts relating to past service and settlements or amendments of plans. Plan amendments are changes to benefits and are generally recognised when all legal and regulatory approvals have been received and the effects have been communicated to members. Net interest is calculated using the net defined benefit liability or asset matched against the discount rate yield curve at the beginning of each year for each plan. Remeasurements of the net defined benefit liability or asset resulting from actuarial gains and losses and the return on plan assets excluding the amount recognised in income are recognised in other comprehensive income. For defined contribution plans, pension expense represents the amount of employer contributions payable for the period. Significant judgements and estimates Defined benefit obligations and plan assets, and the resulting liabilities and assets that are recognised, are subject to significant volatility as actuarial assumptions regarding future outcomes and market values change. Substantial judgement is required in determining the actuarial assumptions, which vary for the different plans to reflect local conditions but are determined under a common process in consultation with independent actuaries. The assumptions applied in respect of each plan are reviewed annually and adjusted where necessary to reflect changes in experience and actuarial recommendations. Information about the amounts reported in respect of defined benefit pension plans, assumptions applicable to the principal plans and their sensitivity to changes are presented in Note 17.
PROVISIONS	PROVISIONS Provisions are recognised at the balance sheet date at management’s best estimate of the expenditure required to settle the present obligation. Non-current amounts are discounted at a rate intended to reflect the time value of money. The carrying amounts of provisions are regularly reviewed and adjusted for new facts or changes in law or technology. Provisions for decommissioning and restoration costs, which arise principally in connection with hydrocarbon production facilities and pipelines, are measured on the basis of current requirements, technology and price levels; the present value is calculated using amounts discounted over the useful economic life of the assets. The liability is recognised (together with a corresponding amount as part of the related property, plant and equipment) once an obligation crystallises in the period when a reasonable estimate can be made. The effects of changes resulting from revisions to the timing or the amount of the original estimate of the provision are reflected on a prospective basis, generally by adjustment to the carrying amount of the related property, plant and equipment. However, where there is no related asset, or the change reduces the carrying amount to nil, the effect, or the amount in excess of the reduction in the related asset to nil, is recognised in income. Redundancy provisions are recognised when a detailed formal plan identifies the business or part of the business concerned, the location and number of employees affected, a detailed estimate of the associated costs and an appropriate timeline, and the employees affected have been notified of the plan's main features. Other provisions are recognised in income in the period in which an obligation arises and the amount can be reasonably estimated. Provisions are measured based on current legal requirements and existing technology where applicable. Recognition of any joint and several liability is based on management’s best estimate of the final pro rata share of the liability. Provisions are determined independently of expected insurance recoveries. Recoveries are recognised when virtually certain of realisation. Significant estimates Estimates of provisions for future decommissioning and restoration costs are recognised are based on current legal and constructive requirements, technology and price levels. Because actual outflows can differ from estimates due to changes in laws, regulations, public expectations, technology, prices and conditions, and can take place many years in the future, the carrying amounts of provisions are regularly reviewed and adjusted to take account of such changes. The discount rate applied is reviewed annually. Information about decommissioning and restoration provisions is presented in Note 18.
FINANCIAL INSTRUMENTS AND OTHER DERIVATIVE CONTRACTS	FINANCIAL INSTRUMENTS AND OTHER DERIVATIVE CONTRACTS Financial assets and liabilities are presented separately in the Consolidated Balance Sheet except where there is a legally enforceable right of offset and Shell has the intention to settle on a net basis or realise the asset and settle the liability simultaneously. Financial assets Investments in securities Investments in securities (also referred to as “securities”) comprise equity and debt securities classified on initial recognition as available-for-sale and are carried at fair value, except where their fair value cannot be measured reliably, in which case they are carried at cost, less any impairment. Unrealised holding gains and losses other than impairments are recognised in other comprehensive income, except for translation differences arising on foreign currency debt securities, which are recognised in income. On maturity or sale, net gains and losses previously deferred in accumulated other comprehensive income are recognised in income. Interest income on debt securities is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand, including offsetting bank overdrafts, short-term bank deposits, money market funds, reverse repos and similar instruments that have a maturity of three months or less at the date of purchase. Trade receivables Trade receivables are recognised initially at fair value based on amounts exchanged and subsequently at amortised cost less any impairment. Significant estimate Receivables from governments may be large and subject to disputes. Recoverability is subject to uncertainty as to the settlement of amounts including tax, royalty, cost recovery and associated interest. Information about government receivables is presented in Note 11. Financial liabilities Debt and trade payables are recognised initially at fair value based on amounts exchanged, net of transaction costs, and subsequently at amortised cost except for fixed rate debt subject to fair value hedging which is remeasured for the hedged risk (see below). Interest expense on debt is accounted for using the effective interest method and, other than interest capitalised, is recognised in income. Derivative contracts and hedges Derivative contracts are used in the management of interest rate risk, foreign exchange risk and commodity price risk, and in the management of foreign currency cash balances. These contracts are recognised at fair value. Certain derivative contracts qualify and are designated either as a “fair value” hedge of the change in fair value of a recognised asset or liability or an unrecognised firm commitment or as a “cash flow” hedge of the change in cash flows to be received or paid relating to a recognised asset or liability or a highly probable forecast transaction. A change in the fair value of a hedging instrument designated as a fair value hedge is recognised in income, together with the consequential adjustment to the carrying amount of the hedged item. The effective portion of a change in fair value of a derivative contract designated as a cash flow hedge is recognised in other comprehensive income until the hedged transaction occurs; any ineffective portion is recognised in income. Where the hedged item is a non-financial asset or liability, the amount in accumulated other comprehensive income is transferred to the initial carrying amount of the asset or liability (reclassified to the balance sheet); for other hedged items, the amount in accumulated other comprehensive income is reclassified to income when the hedged transaction affects income. The effective portion of a change due to retranslation at quarter-end exchange rates in the carrying amount of debt and the principal amount of derivative contracts used to hedge net investments in foreign operations is recognised in other comprehensive income until the related investment is sold or liquidated; any ineffective portion is recognised in income. All relationships between hedging instruments and hedged items are documented, as well as risk management objectives and strategies for undertaking hedge transactions. The effectiveness of hedges is also continually assessed and hedge accounting is discontinued when a hedge ceases to be highly effective. Gains and losses on derivative contracts not qualifying and designated as hedges, including forward sale and purchase contracts for commodities in trading operations that may be settled by the physical delivery or receipt of the commodity, are recognised in income. Unless designated as hedging instruments, contracts to sell or purchase non-financial items that can be settled net as if the contracts were financial instruments and that do not meet expected own use requirements (typically, forward sale and purchase contracts for commodities in trading operations), and contracts that are or contain written options, are recognised at fair value; associated gains and losses are recognised in income. Derivatives embedded within contracts that are not already required to be recognised at fair value, and that are not closely related to the host contract in terms of economic characteristics and risks, are separated from their host contract and recognised at fair value; associated gains and losses are recognised in income.
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Fair value measurements are estimates of the amounts for which assets or liabilities could be transferred at the measurement date, based on the assumption that such transfers take place between participants in principal markets and, where applicable, taking highest and best use into account. Judgements and estimates Where available, fair value measurements are derived from prices quoted in active markets for identical assets or liabilities. In the absence of such information, other observable inputs are used to estimate fair value. Inputs derived from external sources are corroborated or otherwise verified, as appropriate. In the absence of publicly available information, fair value is determined using estimation techniques that take into account market perspectives relevant to the asset or liability, in as far as they can reasonably be ascertained, based on predominantly unobservable inputs. For derivative contracts where publicly available information is not available, fair value estimations are generally determined using models and other valuation methods, the key inputs for which include future prices, volatility, price correlation, counterparty credit risk and market liquidity, as appropriate; for other assets and liabilities, fair value estimations are generally based on the net present value of expected future cash flows.
SHARE-BASED COMPENSATION PLANS	SHARE-BASED COMPENSATION PLANS The fair value of share-based compensation expense arising from the Performance Share Plan (PSP) and the Long-term Incentive Plan (LTIP) – Shell’s main equity-settled plans – is estimated using a Monte Carlo option pricing model and is recognised in income from the date of grant over the vesting period with a corresponding increase directly in equity. The model projects and averages the results for a range of potential outcomes for the vesting conditions, the principal assumptions for which are the share price volatility and dividend yields for Shell and four of its main competitors over the last three years and the last 10 years. Changes in the fair value of share-based compensation for cash-settled plans are recognised in income with a corresponding change in liabilities.
SHARES HELD IN TRUST	SHARES HELD IN TRUST Shares in the Company, which are held by employee share ownership trusts and trust-like entities, are not included in assets but are reflected at cost as a deduction from equity as shares held in trust.
ACQUISITIONS AND SALES OF INTERESTS IN A BUSINESS	ACQUISITIONS AND SALES OF INTERESTS IN A BUSINESS Assets acquired and liabilities assumed when control is obtained over a business, and, with effect from January 1, 2016, when an interest or an additional interest is acquired in a joint operation which is a business, are recognised at their fair value at the date of the acquisition; the amount of the purchase consideration above this value is recognised as goodwill. When control is obtained, any non-controlling interest is recognised as the proportionate share of the identifiable net assets. The acquisition of a non-controlling interest in a subsidiary and the sale of an interest while retaining control are accounted for as transactions within equity. The difference between the purchase consideration or sale proceeds after tax and the relevant proportion of the non-controlling interest, measured by reference to the carrying amount of the interest’s net assets at the date of acquisition or sale, is recognised in retained earnings as a movement in equity attributable to Royal Dutch Shell plc shareholders.
CONSOLIDATED STATEMENT OF INCOME PRESENTATION	CONSOLIDATED STATEMENT OF INCOME PRESENTATION Purchases reflect all costs related to the acquisition of inventories and the effects of the changes therein, and include associated costs incurred in conversion into finished or intermediate products. Production and manufacturing expenses are the costs of operating, maintaining and managing production and manufacturing assets. Selling, distribution and administrative expenses include direct and indirect costs of marketing and selling products.

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2017
Statements [Line Items]
SHARE-BASED COMPENSATION PLANS	SHARE-BASED COMPENSATION PLANS The fair value of share-based compensation expense arising from the Performance Share Plan (PSP) and the Long-term Incentive Plan (LTIP) – Shell’s main equity-settled plans – is estimated using a Monte Carlo option pricing model and is recognised in income from the date of grant over the vesting period with a corresponding increase directly in equity. The model projects and averages the results for a range of potential outcomes for the vesting conditions, the principal assumptions for which are the share price volatility and dividend yields for Shell and four of its main competitors over the last three years and the last 10 years. Changes in the fair value of share-based compensation for cash-settled plans are recognised in income with a corresponding change in liabilities.
Royal Dutch Shell Dividend Access Trust [Member]
Statements [Line Items]
PRESENTATION AND FUNCTIONAL CURRENCY	PRESENTATION AND FUNCTIONAL CURRENCY The Trust’s presentation and functional currency is sterling. The Trust’s dividend income and dividends paid are principally in sterling.
DIVIDEND INCOME	DIVIDEND INCOME Dividends on the dividend access shares are recognised on a paid basis unless the dividend has been confirmed by a general meeting of Shell Transport or BG, in which case income is recognised on the date on which receipt is deemed virtually certain.
DISTRIBUTIONS MADE	DISTRIBUTIONS MADE Amounts are recorded as distributed once a wire transfer or cheque is issued. To the extent that cheques expire or are returned unpresented, the Trust records a liability for unclaimed dividends and a corresponding amount of cash.
Parent [Member]
Statements [Line Items]
PRESENTATION AND FUNCTIONAL CURRENCY	PRESENTATION AND FUNCTIONAL CURRENCY The Company’s presentation and functional currency is US dollars (dollars).
INVESTMENTS	INVESTMENTS Investments in subsidiaries are stated at cost, net of any impairment. For the purposes of determining whether impairment of investments in subsidiaries has occurred, and the extent of any impairment loss or its reversal, the key assumptions management uses in estimating risk-adjusted future cash flows for value-in-use measures include future oil and gas prices, expected production volumes and refining margins appropriate to the local circumstances and environment. These assumptions and the judgements of management that are based on them are subject to change as new information becomes available. Cash flow estimates are risk-adjusted to reflect local conditions as appropriate and discounted at a rate based on Shell's marginal cost of debt. Changes in economic conditions can also affect the rate used to discount future cash flow estimates. Future price assumptions are presented in Note 8 to the Consolidated Financial Statements. The original cost of the Company’s investment in Royal Dutch Petroleum Company (Royal Dutch) was based on the fair value of the shares transferred to the Company by the former shareholders of Royal Dutch in exchange for A shares in the Company during the public exchange offer in 2005. The original cost of the Company’s investment in The “Shell” Transport and Trading Company, p.l.c., now The Shell Transport and Trading Company Limited (Shell Transport), was the fair value of the shares held by the former shareholders of The “Shell” Transport and Trading Company, p.l.c. transferred in consideration for the issuance of B shares as part of the Scheme of Arrangement in 2005. The Company’s investments in Royal Dutch and Shell Transport now represent an investment in Shell Petroleum N.V. (Shell Petroleum); this change had no impact on the cost of investments in subsidiaries.
DIVIDEND INCOME	DIVIDEND INCOME Dividends are recognised on a paid basis unless the dividend has been confirmed by a general meeting of Shell Petroleum, in which case income is recognised on the date at which receipt is deemed virtually certain.
SHARE-BASED COMPENSATION PLANS	SHARE-BASED COMPENSATION PLANS The fair value of share-based compensation for equity-settled plans granted to employees of subsidiaries under the Company’s plans is recognised as an investment in subsidiaries from the date of grant over the vesting period with a corresponding increase in equity. Changes in the fair value of share-based compensation for cash-settled plans relating to employees of subsidiaries are recognised as an investment in subsidiaries with a corresponding change in liabilities. In the year of vesting of a plan, the costs for the actual deliveries are charged to the relevant employing subsidiaries. This is recognised as a realisation of the investment originally booked. If the actual vesting costs are higher than the cumulatively recognised share-based compensation charge, the difference is recognised in income. See Note 21 to the Consolidated Financial Statements for information on the Company’s principal plan.
TAXATION	TAXATION The Company is tax-resident in the Netherlands. For the assessment of corporate income tax in the Netherlands, the Company and certain of its subsidiaries form a fiscal unit, in respect of which the Company recognises any current tax receivable or payable (and deferred tax asset or liability) for the fiscal unit as a whole to the extent such balances have been settled between the Company and other members of the fiscal unit at the balance sheet date. The Company’s tax charge or credit recognised in income is calculated at the statutory tax rate prevailing in the Netherlands for current tax and statutory tax rate substantively enacted in the Netherlands for deferred tax.
CHANGES TO IFRS NOT YET ADOPTED	CHANGES TO IFRS NOT YET ADOPTED The adoption of IFRS 9 Financial Instruments in 2018 has been assessed and does not have a significant effect on the Company’s accounting or disclosures. See Note 3 to the Consolidated Financial Statements for information on changes to IFRS not yet adopted for Shell.

Segment Information (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Information by Segment on Current Cost of Supplies

Information by segment on a current cost of supplies basis is as follows:


2017	$ million
	Integrated Gas		Upstream		Downstream		Corporate			Total
CCS earnings		5,078		1,551		8,258		(2,416	)		12,471
Revenue
Third party		32,674		7,723		264,731		51			305,179
Inter-segment		3,978		32,469		4,248		—
Share of profit/(loss) of joint ventures and associates		1,714		623		1,956		(129	)		4,164
Interest and other income		687		1,188		154		437			2,466
Depreciation, depletion and amortisation charge, of which:		4,965		17,303		3,877		78			26,223
Impairment losses		302		4,118		385		—			4,805
Impairment reversals		10		605		—		—			615
Interest expense		248		744		109		2,941			4,042
Taxation charge/(credit)		790		2,409		1,783		(636	)		4,346


2016	$ million
	Integrated Gas		Upstream			Downstream		Corporate			Total
CCS earnings		2,529		(3,674	)		6,588		(1,751	)		3,692
Revenue
Third party		25,282		6,412			201,823		74			233,591
Inter-segment		3,908		26,524			1,727		—
Share of profit/(loss) of joint ventures and associates		1,116		222			2,244		(182	)		3,400
Interest and other income		765		839			851		442			2,897
Depreciation, depletion and amortisation charge, of which:		4,509		16,779			3,681		24			24,993
Impairment losses		72		1,274			588		6			1,940
Impairment reversals		—		—			38		—			38
Interest expense		247		852			91		2,013			3,203
Taxation charge/(credit)		1,254		(938	)		1,008		(839	)		485


2015	$ million
	Integrated Gas		Upstream			Downstream		Corporate			Total
CCS earnings		3,170		(8,833	)		10,243		(425	)		4,155
Revenue
Third party		21,741		6,739			236,384		96			264,960
Inter-segment		4,248		26,824			1,362		—
Share of profit/(loss) of joint ventures and associates		1,471		491			2,215		(327	)		3,850
Interest and other income		537		1,819			1,156		157			3,669
Depreciation, depletion and amortisation charge, of which:		2,597		20,404			3,667		46			26,714
Impairment losses		210		8,536			556		27			9,329
Impairment reversals		—		—			3		—			3
Interest expense		106		775			51		956			1,888
Taxation charge/(credit)		937		(927	)		1,639		(1,156	)		493

Summary of Reconciliation of CCS Earnings to Income


Reconciliation of CCS earnings to income for the period	$ million
	2017			2016			2015
CCS earnings		12,471			3,692			4,155
Current cost of supplies adjustment:
Purchases		1,252			1,284			(2,278	)
Taxation		(349	)		(344	)		646
Share of profit of joint ventures and associates		61			145			(323	)
		964			1,085			(1,955	)
Income for the period		13,435			4,777			2,200

Summary of Information by Geographical Area

Information by geographical area is as follows:


2017	$ million
	Europe	Asia, Oceania, Africa		USA	Other Americas	Total
Third-party revenue, by origin	100,609	114,683	[A]	66,854	23,033	305,179
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	43,020	122,345		54,294	58,828	278,487

[A] includes $62,046 million that originated from Singapore.


2016	$ million
	Europe	Asia, Oceania, Africa		USA		Other Americas	Total
Third-party revenue, by origin	81,573	87,635	[A][B]	44,615	[B]	19,768	233,591
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	43,901	121,618		60,430		67,371	293,320

[A] includes $42,533 million that originated from Singapore.

[B] As revised, following reassessment of geographical allocation resulting in an increase of $4,532 million in Asia, Oceania, Africa and a corresponding decrease in USA.


2015	$ million
	Europe	Asia, Oceania, Africa		USA	Other Americas	Total
Third-party revenue, by origin	95,223	95,892	[A]	50,666	23,179	264,960
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	33,439	104,949		51,269	29,614	219,271

[A] includes $46,551 million that originated from Singapore.

Interest and Other Income (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Interest and Other Income

Notes to the Consolidated Financial Statements


	$ million
	2017			2016			2015
Interest income		677			451			359
Dividend income (from investments in securities)		375			264			456
Net gains on sale and revaluation of non-current assets and businesses		1,640			2,141			3,460
Net foreign exchange (losses)/gains on financing activities		(453	)		343			(649	)
Other		227			(302	)		43
Total		2,466			2,897			3,669

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Interest Expense (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Interest Expense


	$ million
	2017			2016			2015
Interest incurred and similar charges		3,448			2,732			1,832
Less: interest capitalised		(622	)		(725	)		(839	)
Other net losses/(gains) on fair value hedges of debt		114			4			(37	)
Accretion expense		1,102			1,192			932
Total		4,042			3,203			1,888

Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Intangible Assets and Goodwill


2017	$ million
	Goodwill			LNG off-take and sales contracts		Other			Total
Cost
At January 1		13,592			10,429		5,085			29,106
Additions		784			—		786			1,570
Sales, retirements and other movements		(261	)		—		37			(224	)
Currency translation differences		39			—		198			237
At December 31		14,154			10,429		6,106			30,689
Depreciation, depletion and amortisation, including impairments
At January 1		605			1,475		3,059			5,139
Charge for the year		—			957		612			1,569
Sales, retirements and other movements		(136	)		—		(241	)		(377	)
Currency translation differences		23			—		155			178
At December 31		492			2,432		3,585			6,509
Carrying amount at December 31		13,662			7,997		2,521			24,180


2016	$ million
	Goodwill			LNG off-take and sales contracts		Other			Total
Cost
At January 1		2,604			3,271		4,473			10,348
Additions on acquisition of BG		10,997			7,158		607			18,762
Other additions		—			—		130			130
Sales, retirements and other movements		(3	)		—		—			(3	)
Currency translation differences		(6	)		—		(125	)		(131	)
At December 31		13,592			10,429		5,085			29,106
Depreciation, depletion and amortisation, including impairments
At January 1		594			556		2,915			4,065
Charge for the year		—			919		306			1,225
Sales, retirements and other movements		—			—		(63	)		(63	)
Currency translation differences		11			—		(99	)		(88	)
At December 31		605			1,475		3,059			5,139
Carrying amount at December 31		12,987			8,954		2,026			23,967

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Property Plant and Equipment


2017													$ million
	Exploration and production
	Exploration and evaluation			Production			Manufacturing, supply and distribution			Other			Total
Cost
At January 1		25,376			302,532			77,286			20,063			425,257
Additions		2,319			15,347			8,148			1,352			27,166
Sales, retirements and other movements		(4,586	)		(34,198	)		(1,427	)		(655	)		(40,866	)
Currency translation differences		466			7,510			2,941			1,595			12,512
At December 31		23,575			291,191			86,948			22,355			424,069
Depreciation, depletion and amortisation, including impairments
At January 1		6,363			133,600			39,673			9,523			189,159
Charge for the year		778			19,155			3,705			1,016			24,654
Sales, retirements and other movements		(2,300	)		(19,615	)		(763	)		(701	)		(23,379	)
Currency translation differences		219			4,385			1,868			783			7,255
At December 31		5,060			137,525			44,483			10,621			197,689
Carrying amount at December 31		18,515			153,666			42,465			11,734			226,380


2016	$ million
	Exploration and production
	Exploration and evaluation			Production			Manufacturing, supply and distribution			Other			Total
Cost
At January 1		27,728			239,559			73,648			20,988			361,923
Additions on acquisition of BG		916			54,775			314			62			56,067
Other additions		1,961			17,304			4,818			1,250			25,333
Sales, retirements and other movements		(5,210	)		(3,557	)		(653	)		(1,545	)		(10,965	)
Currency translation differences		(19	)		(5,549	)		(841	)		(692	)		(7,101	)
At December 31		25,376			302,532			77,286			20,063			425,257
Depreciation, depletion and amortisation, including impairments
At January 1		8,095			122,586			38,158			10,246			179,085
Charge for the year		828			18,182			3,842			916			23,768
Sales, retirements and other movements		(2,602	)		(3,326	)		(1,696	)		(1,354	)		(8,978	)
Currency translation differences		42			(3,842	)		(631	)		(285	)		(4,716	)
At December 31		6,363			133,600			39,673			9,523			189,159
Carrying amount at December 31		19,013			168,932			37,613			10,540			236,098

Summary of Carrying Amount of Property, Plant and Equipment Held Under Finance Leases


Carrying amount of property, plant and equipment held under finance leases [A]	$ million
	Dec 31, 2017		Dec 31, 2016
Exploration and production		8,399		7,930
Manufacturing, supply and distribution		3,151		3,108
Other		272		227
Total		11,822		11,265

[A] See Note 14.

Summary of Impairments


Impairments	$ million
	2017		2016		2015
Impairment losses [A]
Exploration and production		4,187		1,324		8,387
Manufacturing, supply and distribution		376		567		458
Other		9		40		165
Total		4,572		1,931		9,010
Impairment reversals [A]
Exploration and production		615		—		—
Manufacturing, supply and distribution		—		36		—
Other		—		2		3
Total		615		38		3

[A] Presented by segment in Note 4, together with impairment losses and reversals in respect of intangible assets.

Commodity Price Assumptions Applied in Impairment Testing

The near-term commodity price assumptions applied in impairment testing in 2017 were as follows:



Commodity price assumptions [A]
	2018		2019		2020
Brent crude oil ($/b)		50		60		65
Henry Hub natural gas ($/MMBtu)		3.00		3.00		3.25

[A] Money of the day.

Summary of Capitalised Exploration Drilling Costs


	Projects				Wells
	Number		$ million		Number		$ million
Between 1 and 5 years	49			5,782	198			4,562
Between 6 and 10 years	11			688	122			1,647
Between 11 and 15 years	3			110	21			371
Total		63		6,580		341		6,580

Joint Ventures and Associates (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Shell Share of Comprehensive Income of Joint Ventures and Associates


Shell share of comprehensive income of joint ventures and associates															$ million
	2017						2016								2015
	Joint ventures		Associates		Total		Joint ventures		Associates			Total			Joint ventures				Associates		Total
Income for the period		2,102		2,123		4,225		2,332		1,213			3,545			908		[A]		2,619		3,527
Other comprehensive income/(loss) for the period		164		6		170		78		(106	)		(28	)		(73	)			33		(40	)
Comprehensive income for the period		2,266		2,129		4,395		2,410		1,107			3,517			835				2,652		3,487

[A] Includes an impairment loss of $837 million as a result of changes in the outlook of a joint venture in the Oceania region.

Summary of Carrying Amount of Interests in Joint Ventures and Associates

Carrying amount of interests in joint ventures and associates

$ million

Dec 31, 2017

Dec 31, 2016

Joint

ventures

Associates

Total

Joint

ventures

Associates

Total

Net assets

15,052

12,875

27,927

20,555

12,700

33,255

Related Parties


Transactions with joint ventures and associates	$ million
	2017		2016		2015
Sales and charges to joint ventures and associates		13,121		24,214		36,548
Purchases and charges from joint ventures and associates		10,680		13,859		26,440

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Summary of Other Arrangements in Respect of Joint Ventures and Associates


Other arrangements in respect of joint ventures and associates	$ million
	Dec 31, 2017		Dec 31, 2016
Commitments to make purchases from joint ventures and associates		78,837		85,333
Commitments to provide debt or equity funding to joint ventures and associates		1,216		2,703

1 FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2016

Investments in Securities (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Schedule of Investments in Securities


Investments in securities	$ million
	Dec 31, 2017		Dec 31, 2016
Equity securities		5,976		4,784
Debt securities		1,246		1,168
Total		7,222		5,952
At fair value
Measured by reference to prices in active markets for identical assets		5,776		4,408
Measured using predominantly unobservable inputs		1,268		1,233
Total		7,044		5,641
At cost	178		311
Total		7,222		5,952

Schedule of Investments in Securities Using Predominantly Unobservable Inputs


Investments in securities measured using predominantly unobservable inputs [A]	$ million
	2017			2016
At January 1		1,233			1,625
Losses recognised in other comprehensive income/(loss)		(108	)		(333	)
Other movements		143			(59	)
At December 31		1,268			1,233

Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Trade and Other Receivables


	$ million
	Dec 31, 2017				Dec 31, 2016
	Current		Non-current		Current		Non-current
Trade receivables		30,721		—		25,766		—
Other receivables		9,036		5,525		7,556		5,231
Amounts due from joint ventures and associates		868		1,327		2,175		2,510
Derivative contracts (see Note 19)		5,304		919		5,957		405
Prepayments and deferred charges		3,940		1,623		4,210		1,407
Total		49,869		9,394		45,664		9,553

Summary of Overdue Trade Receivables


Overdue trade receivables	$ million
	Dec 31, 2017		Dec 31, 2016
Overdue 1–30 days		1,154		747
Overdue 31–180 days		480		649
Overdue more than 180 days		368		545
Total		2,002		1,941

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Inventories (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Detailed Information of Inventories


	$ million
	Dec 31, 2017		Dec 31, 2016
Oil, gas and chemicals		22,962		19,653
Materials		2,261		2,122
Total		25,223		21,775

Inventories at December 31, 2017, include write-downs to net realisable value of $253 million (2016: $566 million).

Cash and Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Cash and Cash Equivalents and Short Term Bank Deposits


	$ million
	Dec 31, 2017		Dec 31, 2016
Cash		4,672		3,426
Short-term bank deposits		3,996		4,084
Money market funds, reverse repos and other cash equivalents		11,644		11,620
Total		20,312		19,130

Debt and Lease Arrangements (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Schedule of Debt


Debt	$ million
	Dec 31, 2017						Dec 31, 2016
	Debt (excluding finance lease liabilities)		Finance lease liabilities		Total		Debt (excluding finance lease liabilities)		Finance lease liabilities		Total
Short-term debt		1,211		—		1,211		1,787		—		1,787
Long-term debt due within 1 year		9,500		1,084		10,584		6,574		1,123		7,697
Current debt		10,711		1,084		11,795		8,361		1,123		9,484
Non-current debt		59,430		14,440		73,870		69,256		13,736		82,992
Total		70,141		15,524		85,665		77,617		14,859		92,476

Schedule of Net Debt


Net debt	$ million
	Current debt			Non-current debt			Cash and cash equivalents (see Note 13)			Net debt
At January 1, 2017		(9,484	)		(82,992	)		19,130			(73,346	)
Cash flow		11,942			(113	)		535			12,364
Finance lease additions		(56	)		(1,772	)		—			(1,828	)
Other movements		(13,717	)		13,749			—			32
Currency translation differences and foreign exchange gains/(losses)		(480	)		(2,742	)		647			(2,575	)
At December 31, 2017		(11,795	)		(73,870	)		20,312			(65,353	)
At January 1, 2016		(5,530	)		(52,849	)		31,752			(26,627	)
Additions on acquisition of BG		(1,544	)		(19,690	)		6,803			(14,431	)
Cash flow		5,092			(16,166	)		(17,922	)		(28,996	)
Finance lease additions		(147	)		(2,581	)		—			(2,728	)
Other movements		(7,438	)		6,687			—			(751	)
Currency translation differences and foreign exchange gains/(losses)		83			1,607			(1,503	)		187
At December 31, 2016		(9,484	)		(82,992	)		19,130			(73,346	)

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Schedule of Gearing


Gearing	$ million, except where indicated
	Dec 31, 2017			Dec 31, 2016
Net debt		65,353			73,346
Total equity		197,812			188,511
Total capital		263,165			261,857
Gearing		24.8	%		28.0	%

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Schedule of Borrowing Facilities and Amounts Undrawn

Borrowing facilities and amounts undrawn

$ million

Facility

Amount undrawn

Dec 31, 2017

Dec 31, 2016

Dec 31, 2017

Dec 31, 2016

CP programmes

20,000

19,659

18,982

EMTN programme

unlimited

N/A

US shelf registration

unlimited

N/A

Committed credit facility

8,500

7,480

8,500

7,480

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Schedule of Difference in Contractual Cash Flows for Debt Excluding Finance Lease Liabilities


2017	$ million
	Contractual payments
			Between		Between		Between		Between						Difference
	Less than		1 and 2		2 and 3		3 and 4		4 and 5		5 years				from carrying		Carrying
	1 year		years		years		years		years		and later		Total		amount		amount
Commercial paper		341		—		—		—		—		—		341		5		346
Bonds		8,989		8,306		5,900		5,047		4,620		35,037		67,899		131		68,030
Bank and other borrowings		1,321		43		127		56		180		36		1,763		2		1,765
Total (excluding interest)		10,651		8,349		6,027		5,103		4,800		35,073		70,003		138		70,141
Interest		1,957		1,688		1,457		1,328		1,221		15,293		22,944


2016	$ million
	Contractual payments
		Between	Between	Between	Between			Difference
	Less than	1 and 2	2 and 3	3 and 4	4 and 5	5 years		from carrying	Carrying
	1 year	years	years	years	years	and later	Total	amount	amount
Commercial paper	1,018	—	—	—	—	—	1,018	(6)	1,012
Bonds	5,943	8,483	7,964	5,900	4,902	39,566	72,758	321	73,079
Bank and other borrowings	1,363	595	358	302	213	572	3,403	123	3,526
Total (excluding interest)	8,324	9,078	8,322	6,202	5,115	40,138	77,179	438	77,617
Interest	2,236	2,051	1,790	1,557	1,423	23,230	32,287

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Schedule of Future Minimum Lease Payments for Finance and Operating Leases

The future minimum lease payments for finance and operating leases and the present value of future minimum finance lease payments at December 31, by payment date are as follows:


2017	$ million
	Finance leases						Operating leases
	Future minimum lease payments		Interest		Present value of future minimum lease payments		Future minimum lease payments [A]
Less than 1 year		2,274		1,190		1,084		4,793
Between 1 and 5 years		8,246		3,887		4,359		12,961
5 years and later		15,043		4,962		10,081		5,715
Total		25,563		10,039		15,524		23,469

[A] Including $5,660 million in respect of drilling and ancillary equipment (see Note 8).


2016	$ million
	Finance leases						Operating leases
	Future minimum lease payments		Interest		Present value of future minimum lease payments		Future minimum lease payments [A]
Less than 1 year		2,193		1,070		1,123		4,805
Between 1 and 5 years		7,727		3,265		4,462		13,979
5 years and later		14,305		5,031		9,274		7,214
Total		24,225		9,366		14,859		25,998

[A] Including $6,926 million in respect of drilling and ancillary equipment (see Note 8).

Trade and Other Payables (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Detailed Information about Trade and other Payables


	$ million
	Dec 31, 2017				Dec 31, 2016
	Current		Non-current		Current		Non-current
Trade payables		33,196		—		28,069		—
Other payables		5,767		3,090		5,007		3,035
Amounts due to joint ventures and associates		2,021		29		1,973		26
Derivative contracts (see Note 19)		5,253		981		6,418		3,315
Accruals and deferred income		10,426		328		11,950		549
Total		56,663		4,428		53,417		6,925

Taxation (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure Of Deferred Taxes [Line Items]

Disclosure Of Information At Taxation Charge Explanatory


Taxation charge/(credit)	$ million
	2017			2016			2015
Current tax
Charge in respect of current period		7,204			3,936			6,886
Adjustments in respect of prior periods		(613	)		(1,205	)		172
Total		6,591			2,731			7,058
Deferred tax
Relating to the origination and reversal of temporary differences, tax losses and credits		(4,102	)		(2,688	)		(6,833	)
Relating to changes in tax rates and legislation		2,004			(200	)		(526	)
Adjustments in respect of prior periods		202			986			148
Total		(1,896	)		(1,902	)		(7,211	)
Total taxation charge/(credit)		4,695			829			(153	)

Disclosure Of Reconciliation Of Applicable Tax Charge Credit At Statutory Tax Rates to Taxation Charge Credit Explanatory


Reconciliation of applicable tax charge/(credit) at statutory tax rates to taxation charge/(credit)							$ million
	2017			2016			2015
Income before taxation		18,130			5,606			2,047
Less: share of profit of joint ventures and associates		(4,225	)		(3,545	)		(3,527	)
Income/(loss) before taxation and share of profit of joint ventures and associates		13,905			2,061			(1,480	)
Applicable tax charge/(credit) at statutory tax rates		4,532			(344	)		930
Adjustments in respect of prior periods		(411	)		(219	)		320
Tax effects of:
Expenses not deductible for tax purposes		2,423			2,066			1,452
Changes in tax rates and legislation (see above)		2,004			(200	)		(526	)
Income not subject to tax at statutory rates		(1,852	)		(1,740	)		(2,597	)
(Recognition)/derecognition of deferred tax assets		(957	)		1,575			108
Deductible items not expensed		(584	)		(516	)		(418	)
Taxable income not recognised		251			509			384
Other		(711	)		(302	)		194
Taxation charge/(credit)		4,695			829			(153	)

Summary of Tax Receivables and Payables


Taxes payable	$ million
	Dec 31, 2017		Dec 31, 2016
Income taxes		4,062		4,082
Sales taxes, excise duties and similar levies		3,188		2,603
Total		7,250		6,685

Disclosure Of Deferred Tax Assets And Liabilities Explanatory

Included in other receivables at December 31, 2017 (see Note 11), was income tax receivable of $933 million (2016: $1,037 million).


Deferred tax	$ million
		Total				Decommissioning and other provisions			Losses carried forward			Property, plant and equipment			Retirement benefits			Other
At January 1, 2017
Deferred tax assets			14,425				2,944			12,179			(6,607	)		3,817			2,092
Deferred tax liabilities			(15,274	)			4,789			3,816			(23,846	)		654			(687	)
			(849	)			7,733			15,995			(30,453	)		4,471			1,405
Recognised in the year
Recognised in income			1,896				(1,853	)		(3,221	)		6,626			(622	)		966
Other movements			(584	)			33			(763	)		964			(876	)		58
Currency translation differences			321				269			553			(662	)		153			8
			1,633				(1,551	)		(3,431	)		6,928			(1,345	)		1,032
At December 31, 2017
Deferred tax assets			13,791				3,679			11,765			(7,698	)		3,347			2,698
Deferred tax liabilities			(13,007	)			2,503			799			(15,827	)		(221	)		(261	)
			784				6,182			12,564			(23,525	)		3,126			2,437
At January 1, 2016
Deferred tax assets			11,033				3,674			7,688			(6,651	)		3,461			2,861
Deferred tax liabilities			(8,976	)			5,307			3,806			(17,664	)		309			(734	)
			2,057				8,981			11,494			(24,315	)		3,770			2,127
Recognised in the year
Additions on acquisition of BG			(5,163	)	[A]		702			1,624			(7,310	)		39			(218	)
Recognised in income			1,902				(1,445	)		3,566			144			33			(396	)
Other movements			610				94			(229	)		199			738			(192	)
Currency translation differences			(255	)			(599	)		(460	)		829			(109	)		84
			(2,906	)			(1,248	)		4,501			(6,138	)		701			(722	)
At December 31, 2016
Deferred tax assets			14,425				2,944			12,179			(6,607	)		3,817			2,092
Deferred tax liabilities			(15,274	)			4,789			3,816			(23,846	)		654			(687	)
			(849	)			7,733			15,995			(30,453	)		4,471			1,405

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Parent [Member]

Disclosure Of Deferred Taxes [Line Items]

Summary Of Taxation Charge


Taxation (credit)/charge	$ million
	2017			2016
Deferred tax
Relating to the origination and reversal of temporary differences		—			24
Adjustments in respect of prior periods		(23	)		2
Taxation (credit)/charge		(23	)		26

Reconciliation of Applicable Tax Charge at Statutory Tax Rate to Taxation (Credit)/Charge


Reconciliation of applicable tax charge at statutory tax rate to taxation (credit)/charge	$ million
	2017			2016
Income before taxation		10,928			14,231
Applicable tax charge at the statutory tax rate of 25.0% (2016: 25.0%)		2,732			3,558
Adjustments in respect of prior periods		(23	)		2
Tax effects of:
Income not subject to tax at statutory rates		(2,744	)		(3,681	)
Expenses not deductible for tax purposes		6			112
Other		6			35
Taxation (credit)/charge		(23	)		26

Schedule of Deferred Tax Assets

Taxes payable are reported within accounts payable and accrued liabilities (see Note 5).


Deferred tax assets	$ million
	2017		2016
At January 1		352		438
Recognised in income		23		(26	)
Other movements		223		(60	)
At December 31		598		352

Retirement Benefits (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Employee Benefits Expense


Retirement benefit expense	$ million
	2017			2016			2015
Defined benefit plans:
Current service cost, net of plan participants’ contributions		1,500			1,527			1,855
Interest expense on obligations		2,309			2,643			2,944
Interest income on plan assets		(2,019	)		(2,358	)		(2,495	)
Other		(404	)		(116	)		207
Total		1,386			1,696			2,511
Defined contribution plans		429			485			473
Total retirement benefit expense		1,815			2,181			2,984

Summary of Remeasurement Of Net Defined Benefit Liability Asset


Remeasurements	$ million
	2017			2016			2015
Actuarial gains/(losses) on obligations:
Due to changes in demographic assumptions		933			809			(517	)
Due to changes in financial assumptions [A]		(4,495	)		(11,391	)		6,381
Due to experience adjustments		37			642			121
Total		(3,525	)		(9,940	)		5,985
Return on plan assets in excess of interest income		4,942			5,106			298
Other movements		50			18			55
Total remeasurements		1,467			(4,816	)		6,338

Summary of Defined Benefit Plans


Defined benefit plans	$ million
	Dec 31, 2017			Dec 31, 2016
Obligations		(104,285	)		(94,405	)
Plan assets		93,243			81,276
Net liability		(11,042	)		(13,129	)
Retirement benefits in the Consolidated Balance Sheet:
Non-current assets		2,799			1,456
Non-current liabilities		(13,247	)		(14,130	)
Current liabilities		(594	)		(455	)
Total		(11,042	)		(13,129	)

Summary of Net Defined Benefit Liability Assets


Defined benefit plan obligations	$ million, except where indicated
	2017	2016
At January 1	94,405	89,426
Current service cost	1,550	1,585
Interest expense	2,309	2,643
Actuarial losses	3,525	9,940
Benefit payments	(4,579)	(3,847)
Other movements	(949)	1,006	[A]
Currency translation differences	8,024	(6,348)
At December 31	104,285	94,405
Comprising:
Funded pension plans	94,903	85,357
Weighted average duration	19 years	18 years
Unfunded pension plans	4,824	4,463
Weighted average duration	12 years	11 years
Other unfunded plans	4,558	4,585
Weighted average duration	13 years	13 years

[A] Includes additions to obligations on acquisition of BG of $1,958 million.


Defined benefit plan assets	$ million, except where indicated
	2017	2016
At January 1	81,276	80,851
Return on plan assets (in excess of interest income)	4,942	5,106
Interest income	2,019	2,358
Employer contributions	1,804	1,341
Plan participants’ contributions	50	58
Benefit payments	(4,294)	(3,560)
Other movements	(245)	1,211	[A]
Currency translation differences	7,691	(6,089)
At December 31	93,243	81,276
Comprising:
Quoted in active markets:
Equities	32%	29%
Debt securities	45%	46%
Real estate	1%	1%
Investment funds	1%	1%
Other	1%	1%
Other:
Equities	7%	9%
Debt securities	3%	3%
Real estate	6%	6%
Investment funds	3%	2%
Other	1%	2%

[A] Includes additions to plan assets on acquisition of BG of $2,194 million.

Summary of Sensitivity Analysis for Actuarial Assumptions

$ million, except where indicated

Effect of using alternative assumptions

Assumptions used

Increase/(decrease) in defined benefit obligations

2017

2016

Range of assumptions

2017

2016

Rate of increase in pensionable remuneration

-1% to +1%

(2,150) to 2,782

(1,895) to 2,504

Rate of increase in pensions in payment

-1% to +1%

(10,120) to 12,662

(8,850) to 11,271

Rate of increase in healthcare costs

-1% to +1%

(451) to 551

(455) to 555

Discount rate for pension plans

-1% to +1%

19,042 to (14,567)

16,904 to (12,912)

Discount rate for healthcare plans

-1% to +1%

599 to (483)

662 to (528)

Expected age at death for persons aged 60:

Men

87 years

-1 year to +1 year

(1,906) to 2,022

(1,743) to 1,797

Women

89 years

-1 year to +1 year

(1,720) to 1,828

(1,484) to 1,530

Decommissioning and Other Provisions (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Decommisionning and Other Provisions


	$ million
	Decommissioning and restoration		Other		Total
At January 1, 2017
Current	797		2,987		3,784
Non-current	24,368		5,250		29,618
	25,165		8,237		33,402
Additions	1,168		2,630		3,798
Amounts charged against provisions	(491)		(2,325)		(2,816)
Accretion expense	897		141		1,038
Disposals	(2,807)	[A]	(95)		(2,902)
Remeasurements and other movements	(4,245)		(1,021)		(5,266)
Currency translation differences	897		280		1,177
	(4,581)		(390)		(4,971)
At December 31, 2017
Current	817		2,648		3,465
Non-current	19,767		5,199		24,966
	20,584		7,847		28,431
At January 1, 2016
Current	1,239		2,826		4,065
Non-current	23,008		3,140		26,148
	24,247		5,966		30,213
Additions on acquisition of BG	3,965		1,577	[B]	5,542
Other additions	976	[C]	4,793	[C][D]	5,769
Amounts charged against provisions	(880)		(2,562)		(3,442)
Accretion expense	1,013		103		1,116
Disposals	(478)	[C]	(80)	[C]	(558)
Remeasurements and other movements	(2,528)	[C]	(1,410)	[C]	(3,938)
Currency translation differences	(1,150)		(150)		(1,300)
	918		2,271		3,189
At December 31, 2016
Current	797		2,987		3,784
Non-current	24,368		5,250		29,618
	25,165		8,237		33,402

[A] Mainly related to interests in the UK and Canada.

[B] Includes $950 million representing the fair value of contingent liabilities assumed, mainly in relation to litigation costs.
[C] As revised, to align with current year presentation.

[D] Mainly relating to onerous contracts and redundancy costs (see Note 26).

Financial Instruments and Other Derivative Contracts (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of 10% Appreciation Against the Dollar of Main Currencies


	$ million
	Increase/(decrease) in income before taxation						Increase in net assets
	2017			2016			2017		2016
10% appreciation against the dollar of:
Canadian dollar		(43	)		(53	)		1,111		1,666
Euro		130			(75	)		1,086		845
Australian dollar		(24	)		45			786		669
Sterling		(77	)		(141	)		632		549

Schedule of Value at Risk Pre-tax


Value-at-risk (pre-tax)	$ million
	Dec 31, 2017		Dec 31, 2016
Global oil		25		29
North America gas and power		11		12
Europe gas and power		3		2
Carbon-emission rights		1		3

Schedule of Trade and Other Receivables and Other Payables

These amounts, as presented net and gross within trade and other receivables and trade and other payables in the Consolidated Balance Sheet at December 31, were as follows:


2017	$ million
	Amounts offset			Amounts not offset
	Gross amounts before offset	Amounts offset	Net amounts as presented	Cash collateral received/pledged	Other offsetting instruments	Net amounts
Assets:
Within trade receivables	10,642	6,486	4,156	42	51	4,063
Within derivative contracts	6,987	2,387	4,600	186	2,326	2,088
Liabilities:
Within trade payables	10,442	6,486	3,956	41	51	3,864
Within derivative contracts	7,315	2,392	4,923	300	2,326	2,297


2016	$ million
	Amounts offset			Amounts not offset
	Gross amounts before offset	Amounts offset	Net amounts as presented	Cash collateral received/pledged	Other offsetting instruments		Net amounts
Assets:
Within trade receivables	9,844	6,539	3,305	1	12		3,292
Within derivative contracts	6,309	2,197	4,112	107	2,126	[A]	1,879	[A]
Liabilities:
Within trade payables	9,489	6,535	2,954	—	12		2,942
Within derivative contracts	9,434	2,197	7,237	86	2,126	[A]	5,025	[A]

[A] As revised.

Schedule of Carrying Amounts of Derivative Contracts Designated and Not Designated as Hedging Instruments for Hedge Accounting

The carrying amounts of derivative contracts at December 31 (see Notes 11 and 15), designated and not designated as hedging instruments for hedge accounting purposes, were as follows:


2017	$ million
	Assets						Liabilities
	Designated		Not designated		Total		Designated		Not designated		Total		Net
Interest rate swaps		—		16		16		165		34		199		(183	)
Forward foreign exchange contracts		22		403		425		—		591		591		(166	)
Currency swaps and options		483		208		691		815		76		891		(200	)
Commodity derivatives		—		4,929		4,929		—		4,428		4,428		501
Other contracts		—		162		162		—		125		125		37
Total		505		5,718		6,223		980		5,254		6,234		(11	)


2016	$ million
	Assets						Liabilities
	Designated		Not designated		Total		Designated		Not designated		Total		Net
Interest rate swaps		38		15		53		136		38		174		(121	)
Forward foreign exchange contracts		—		469		469		10		348		358		111
Currency swaps and options		3		280		283		3,241		545		3,786		(3,503	)
Commodity derivatives		—		5,480		5,480		—		5,230		5,230		250
Other contracts		—		77		77		—		185		185		(108	)
Total		41		6,321		6,362		3,387		6,346		9,733		(3,371	)

Contractual Maturities of Derivative Liabilities

The contractual maturities of derivative liabilities at December 31 compare with their carrying amounts in the Consolidated Balance Sheet as follows:


2017	$ million
	Contractual maturities
	Less than 1 year		Between 1 and 2 years		Between 2 and 3 years		Between 3 and 4 years		Between 4 and 5 years		5 years and later			Total		Difference from carrying amount [A]			Carrying amount
Forward foreign exchange contracts		315		37		14		3		2		(39	)		332		259			591
Currency swaps and options		541		343		140		304		194		879			2,401		(1,510	)		891
Commodity derivatives		3,002		754		305		122		74		263			4,520		(92	)		4,428
Other contracts		146		115		56		18		1		3			339		(15	)		324
Total		4,004		1,249		515		447		271		1,106			7,592		(1,358	)		6,234

[A] Mainly related to the effect of discounting.


2016	$ million
	Contractual maturities
	Less than 1 year		Between 1 and 2 years		Between 2 and 3 years		Between 3 and 4 years		Between 4 and 5 years			5 years and later		Total		Difference from carrying amount [A]			Carrying amount
Forward foreign exchange contracts		341		97		56		—		(27	)		—		467		(109	)		358
Currency swaps and options		1,062		1,269		831		372		701			3,762		7,997		(4,211	)		3,786
Commodity derivatives		3,889		706		344		111		47			204		5,301		(71	)		5,230
Other contracts		95		130		102		53		20			3		403		(44	)		359
Total		5,387		2,202		1,333		536		741			3,969		14,168		(4,435	)		9,733

Summary of Net Carrying Amounts of Derivative Contracts Held


2017	$ million
	Prices in active markets for identical assets/liabilities		Other observable inputs			Unobservable inputs		Total
Interest rate swaps		—		(183	)		—		(183	)
Forward foreign exchange contracts		—		(166	)		—		(166	)
Currency swaps and options		—		(200	)		—		(200	)
Commodity derivatives		36		302			163		501
Other contracts		—		(97	)		134		37
Total		36		(344	)		297		(11	)


2016	$ million
	Prices in active markets for identical assets/liabilities			Other observable inputs			Unobservable inputs		Total
Interest rate swaps		—			(121	)		—		(121	)
Forward foreign exchange contracts		—			111			—		111
Currency swaps and options		—			(3,503	)		—		(3,503	)
Commodity derivatives		12			(153	)		391		250
Other contracts		(2	)		(183	)		77		(108	)
Total		10			(3,849	)		468		(3,371	)

Summary of Net Carrying Amounts of Derivative Contracts Measured Using Predominantly Unobservable Inputs


Net carrying amounts of derivative contracts measured using predominantly unobservable inputs				$ million
	2017			2016
At January 1		468			607
Net losses recognised in revenue		(248	)		(361	)
Purchases		(252	)		(227	)
Sales		562			428
Recategorisations (net)		(248	)		56
Currency translation differences		15			(35	)
At December 31		297			468

Share Capital/Capital Account (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure Of Classes Of Share Capital [Line Items]

Summary of Issued and Fully Paid Ordinary Shares


Issued and fully paid ordinary shares of €0.07 each [A]
	Number of shares				Nominal value ($ million)
	A		B		A		B		Total
At January 1, 2017		4,428,903,813		3,745,486,731		374		309		683
Scrip dividends		168,232,237		—		13		—		13
At December 31, 2017		4,597,136,050		3,745,486,731		387		309		696
At January 1, 2016		3,990,921,569		2,440,410,614		340		206		546
Scrip dividends		219,253,936		—		17		—		17
Shares issued (see Note 29)		218,728,308		1,305,076,117		17		103		120
At December 31, 2016		4,428,903,813		3,745,486,731		374		309		683

[A] Share capital at December 31, 2017, and 2016, also included 50,000 issued and fully paid sterling deferred shares of £1 each.

Parent [Member]

Disclosure Of Classes Of Share Capital [Line Items]

Summary of Issued and Fully Paid Ordinary Shares


Issued and fully paid ordinary shares of €0.07 each [A]
	Number of shares				Nominal value ($ million)
	A		B		A		B		Total
At January 1, 2017		4,428,903,813		3,745,486,731		374		309		683
Scrip dividends		168,232,237		—		13		—		13
At December 31, 2017		4,597,136,050		3,745,486,731		387		309		696
At January 1, 2016		3,990,921,569		2,440,410,614		340		206		546
Scrip dividends		219,253,936		—		17		—		17
Shares issued (see Note 15)		218,728,308		1,305,076,117		17		103		120
At December 31, 2016		4,428,903,813		3,745,486,731		374		309		683

[A] Share capital at December 31, 2017, and 2016, also included 50,000 issued and fully paid sterling deferred shares of £1 each.

Share-based Compensation Plans and Shares Held in Trust (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Share-based Compensation Expense


Share-based compensation expense	$ million
	2017		2016		2015
Equity-settled plans	422			488		621
Cash-settled plans	380			205		129
Total		802		693		750

Schedule of Share Awards Under Share Based Payment


Share awards under the PSP and LTIP
	Number of A shares (million)			Number of B shares (million)			Number of A ADSs (million)			Weighted average remaining contractual life (years)
At January 1, 2017		36			12			10			1.0
Granted		10			4			3
Vested		(12	)		(4	)		(4	)
Forfeited		(1	)		—			—
At December 31, 2017		33			12			9			0.9
At January 1, 2016		36			12			10			1.0
Granted		11			4			3
Vested		(11	)		(4	)		(3	)
At December 31, 2016		36			12			10			1.0

Other Reserves (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure Of Reserves Within Equity [Line Items]

Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders


Other reserves attributable to Royal Dutch Shell plc shareholders											$ million
	Merger reserve			Share premium reserve		Capital redemption reserve		Share plan reserve			Accumulated other comprehensive income			Total
At January 1, 2017		37,311			154		84		1,644			(27,895	)		11,298
Other comprehensive income attributable to Royal Dutch Shell plc shareholders		—			—		—		—			5,851			5,851
Scrip dividends		(13	)		—		—		—			—			(13	)
Share-based compensation		—			—		—		(204	)		—			(204	)
At December 31, 2017		37,298			154		84		1,440			(22,044	)		16,932
At January 1, 2016		3,398			154		84		1,658			(22,480	)		(17,186	)
Other comprehensive loss attributable to Royal Dutch Shell plc shareholders		—			—		—		—			(5,949	)		(5,949	)
Scrip dividends		(17	)		—		—		—			—			(17	)
Shares issued		33,930			—		—		—			—			33,930
Share-based compensation		—			—		—		(14	)		534			520
At December 31, 2016		37,311			154		84		1,644			(27,895	)		11,298
At January 1, 2015		3,405			154		83		1,723			(19,730	)		(14,365	)
Other comprehensive loss attributable to Royal Dutch Shell plc shareholders		—			—		—		—			(2,750	)		(2,750	)
Scrip dividends		(7	)		—		—		—			—			(7	)
Repurchases of shares		—			—		1		—			—			1
Share-based compensation		—			—		—		(65	)		—			(65	)
At December 31, 2015		3,398			154		84		1,658			(22,480	)		(17,186	)

Summary of Accumulated Other Comprehensive Income Attributable to Royal Dutch Shell Plc Shareholders

Accumulated other comprehensive income comprises the following:


Accumulated other comprehensive income attributable to Royal Dutch Shell plc shareholders															$ million
	Currency translation differences				Unrealised gains/(losses) on securities			Cash flow hedging gains/(losses)				Retirement benefits remeasurements			Total
At January 1, 2017		(13,831	)			1,321			(144	)			(15,241	)		(27,895	)
Recognised in other comprehensive income		4,513				796			(467	)			1,467			6,309
Reclassified to income		610				(211	)		(87	)			—			312
Reclassified to the balance sheet		—				—			(18	)			—			(18	)
Tax on amounts recognised/reclassified		33				8			20				(863	)		(802	)
Total, net of tax		5,156				593			(552	)			604			5,801
Share of joint ventures and associates		53				55			63				(1	)		170
Other comprehensive income/(loss) for the period		5,209				648			(489	)			603			5,971
Less: non-controlling interest		(113	)			—			—				(7	)		(120	)
Attributable to Royal Dutch Shell plc shareholders		5,096				648			(489	)			596			5,851
At December 31, 2017		(8,735	)			1,969			(633	)			(14,645	)		(22,044	)
At January 1, 2016		(12,940	)			1,409			473				(11,422	)		(22,480	)
Recognised in other comprehensive income		(1,023	)	[A]		(204	)		(727	)			(4,816	)		(6,770	)
Reclassified to income		(277	)			1			(939	)			—			(1,215	)
Reclassified to the balance sheet		—				—			1,044		[B]		—			1,044
Tax on amounts recognised/reclassified		(21	)			(11	)		5				999			972
Total, net of tax		(1,321	)			(214	)		(617	)			(3,817	)		(5,969	)
Share of joint ventures and associates		(154	)			126			—				—			(28	)
Other comprehensive loss for the period		(1,475	)			(88	)		(617	)			(3,817	)		(5,997	)
Less: non-controlling interest		50				—			—				(2	)		48
Attributable to Royal Dutch Shell plc shareholders		(1,425	)			(88	)		(617	)			(3,819	)		(5,949	)
Reclassification in respect of shares held in trust		534				—			—				—			534
At December 31, 2016		(13,831	)			1,321			(144	)			(15,241	)		(27,895	)
At January 1, 2015		(5,931	)			2,112			458				(16,369	)		(19,730	)
Recognised in other comprehensive income		(7,170	)			(650	)		698				6,338			(784	)
Reclassified to income		47				(61	)		(610	)			—			(624	)
Tax on amounts recognised/reclassified		2				4			(27	)			(1,387	)		(1,408	)
Total, net of tax		(7,121	)			(707	)		61				4,951			(2,816	)
Share of joint ventures and associates		2				4			(46	)			—			(40	)
Other comprehensive (loss)/income for the period		(7,119	)			(703	)		15				4,951			(2,856	)
Less: non-controlling interest		110				—			—				(4	)		106
Attributable to Royal Dutch Shell plc shareholders		(7,009	)			(703	)		15				4,947			(2,750	)
At December 31, 2015		(12,940	)			1,409			473				(11,422	)		(22,480	)

[A] Includes losses of $2,024 million arising on net investment hedges.

[B] Mainly relating to the acquisition of BG.

Parent [Member]

Disclosure Of Reserves Within Equity [Line Items]

Summary of Other Reserves


	$ million
	Merger reserve			Share premium reserve		Capital redemption reserve		Share plan reserve			Total
At January 1, 2017		234,244			154		84		1,091			235,573
Scrip dividends		(13	)		—		—		—			(13	)
Share-based compensation		—			—		—		(194	)		(194	)
At December 31, 2017		234,231			154		84		897			235,366
At January 1, 2016		200,331			154		84		1,105			201,674
Scrip dividends		(17	)		—		—		—			(17	)
Shares issued (see Note 15)		33,930			—		—		—			33,930
Share-based compensation		—			—		—		(14	)		(14	)
At December 31, 2016		234,244			154		84		1,091			235,573

Dividends (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Interim Dividends


Interim dividends	$ million
	2017		2016		2015
A shares
Cash: $1.88 per share (2016: $1.88; 2015: $1.88)		4,919		4,545		5,203
Scrip: $1.88 per share (2016: $1.88; 2015: $1.88)		3,558		3,491		2,154
Total – A shares		8,477		8,036		7,357
B shares
Cash: $1.88 per share (2016: $1.88; 2015: $1.88)		5,958		5,132		4,167
Scrip: $1.88 per share (2016: $1.88; 2015: $1.88)		1,193		1,791		448
Total – B shares		7,151		6,923		4,615
Total		15,628		14,959		11,972

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Schedule of Earnings Per Share


	2017		2016		2015
Income attributable to Royal Dutch Shell plc shareholders ($ million)		12,977		4,575		1,939
Weighted average number of A and B shares used as the basis for determining:
Basic earnings per share (million)		8,223.4		7,833.7		6,320.3
Diluted earnings per share (million)		8,299.0		7,891.7		6,393.8

Employees (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Employee Costs


Employee costs	$ million
	2017		2016[A]		2015
Remuneration		10,855		11,985		12,558
Social security contributions		844		867		830
Retirement benefits (see Note 17)		1,815		2,181		2,984
Share-based compensation (see Note 21)		802		693		750
Total		14,316		15,726		17,122

[A] In addition, there were redundancy costs of $1,441 million.

Summary of Average Employee Numbers


Average employee numbers	Thousand
	2017		2016		2015
Integrated Gas	11			13		13
Upstream	18			22		22
Downstream	40			40		43
Corporate [A]	17			17		15
Total		86		92		93

[A] Includes all employees working in business service centres irrespective of the segment they support.

Directors and Senior Management (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Remuneration of Directors of the Company

.
Remuneration of Directors of the Company	$ million
	2017	2016		2015
Emoluments	11		10		12
Value of released awards under long-term incentive plans	5		8		1
Employer contributions to pension plans	1		1		1

Summary of Directors and Senior Management Expenses


Directors and Senior Management expense	$ million
	2017		2016		2015
Short-term benefits	23			21		21
Retirement benefits	3			3		4
Share-based compensation	17			15		19
Termination and related amounts	3			4		—
Total		46		43		44

FINANCIAL STATEMENTS AND SUPPLEMENTS SHELL ANNUAL REPORT AND FORM 20-F 2017

Auditor's Remuneration (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Summary of Auditor's Remuneration


	$ million
	2017		2016		2015
Fees in respect of the audit of the Consolidated and Parent Company Financial Statements, including audit of consolidation returns		27		32		5
Other audit fees, principally in respect of audits of accounts of subsidiaries		21		17		46
Total audit fees		48		49		51
Audit-related fees [A]		4		2		2
Fees in respect of other non-audit services [B]		1		1		—
Total		53		52		53

[A] Categorised as fees for audit services for US reporting purposes. Aggregate audit fees for US reporting purposes amounted to $52 million in 2017 (2016: $51 million; 2015: $53 million).

[B] Categorised as all other fees for US reporting purposes and mainly related to agreed-upon-procedures.

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2017

Text Block1 [Abstract]

Fair Values of Net Identifiable Assets and Liabilities


Goodwill recognised	$ million
Fair value of Shell’s interest in the Motiva joint venture		3,847
Less: cash received		957
Less: fair value of net assets acquired
Intangible assets		656
Property, plant and equipment		2,685
Inventories		927
Other assets		94
Debt (non-current)		(115	)
Trade and other payables (non-current)		(65	)
Deferred tax (non-current liabilities)		(318	)
Retirement benefits (non-current liabilities)		(975	)
Decommissioning and other provisions (non-current)		(132	)
Current liabilities		(222	)
Total fair value of net assets acquired		2,535
Goodwill	355

Interest and Other Income/Expense (Tables)

12 Months Ended

Dec. 31, 2017

Parent [Member]

Disclosure Of Interest And Other Income Expense [Line Items]

Summary of Interest and Other Income/Expense


	$ million
	2017			2016
Interest and other income
Interest income		24			17
Foreign exchange gains		25			595
Total		49			612
Interest and other expense
Interest expense		(26	)		(19	)
Other expense		—			(6	)
Total		(26	)		(25	)

Investments in Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2017

Parent [Member]

Disclosure Of Significant Investments In Subsidiaries [Line Items]

Schedule of Investments in Subsidiaries


	$ million
	2017			2016
At January 1		256,583			203,066
Additions		—			53,118		[A]
Share-based compensation		779			645
Recovery of vested share-based compensation		(480	)		(246	)
At December 31		256,882			256,583

[A] See Note 15.

Accounts Payable and Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Accounts Payable And Accrued Liabilities [Abstract]

Summary of Accounts Payable and Accrued Liabilities


	$ million
	Dec 31, 2017				Dec 31, 2016
	Current		Non-current		Current		Non-current
Amounts due to subsidiaries (see Note 13)		3,859		—		3,593		—
Accruals and other liabilities		318		332		302		224
Withholding tax payable		153		—		152		—
Unclaimed dividends		3		—		2		—
Total		4,333		332		4,049		224

Related Parties (Tables)

12 Months Ended

Dec. 31, 2017

Parent [Member]

Disclosure Of Transactions Between Related Parties [Line Items]

Information about Subsidiaries, and Whether These Are Held Directly or Indirectly, and Other Related Undertakings


	$ million
	Amounts due from subsidiaries				Amounts due to subsidiaries (see Note 5)
	2017		2016		2017		2016
Shell Petroleum		4,502		4,201		672		409
Shell Treasury Centre Limited		518		476		—		—
Shell Treasury Luxembourg Sarl		—		—		3,164		3,163
Other		2		3		23		21
Total		5,022		4,680		3,859		3,593

Significant Accounting Policies, Judgements and Estimates - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
Chemical Plants [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful lives of tangible assets	20 years
Retail Service Stations [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful lives of tangible assets	15 years
Upgraders [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful lives of tangible assets	30 years

Segment Information - Information by Segment on Current Cost of Supplies (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [Line Items]
Revenue	$ 305,179	$ 233,591	$ 264,960
Interest and other income	2,466	2,897	3,669
Interest expense	4,042	3,203	1,888
CCS Earnings [Member]
Disclosure of operating segments [Line Items]
CCS earnings	12,471	3,692	4,155
Share of profit/(loss) of joint ventures and associates	61	145	(323)
Taxation charge/(credit)	349	344	(646)
Reportable Segments [Member]
Disclosure of operating segments [Line Items]
Revenue	305,179	233,591	264,960
Interest and other income	2,466	2,897	3,669
Depreciation, depletion and amortisation charge, of which:	26,223	24,993	26,714
Impairment losses	4,805	1,940	9,329
Impairment reversals	615	38	3
Interest expense	4,042	3,203	1,888
Taxation charge/(credit)	4,346	485	493
Reportable Segments [Member] \| CCS Earnings [Member]
Disclosure of operating segments [Line Items]
CCS earnings	12,471	3,692	4,155
Share of profit/(loss) of joint ventures and associates	4,164	3,400	3,850
Operating Segments [Member] \| Integrated Gas [Member]
Disclosure of operating segments [Line Items]
Revenue	32,674	25,282	21,741
Interest and other income	687	765	537
Depreciation, depletion and amortisation charge, of which:	4,965	4,509	2,597
Impairment losses	302	72	210
Impairment reversals	10
Interest expense	248	247	106
Taxation charge/(credit)	790	1,254	937
Operating Segments [Member] \| Integrated Gas [Member] \| CCS Earnings [Member]
Disclosure of operating segments [Line Items]
CCS earnings	5,078	2,529	3,170
Share of profit/(loss) of joint ventures and associates	1,714	1,116	1,471
Operating Segments [Member] \| Upstream [Member]
Disclosure of operating segments [Line Items]
Revenue	7,723	6,412	6,739
Interest and other income	1,188	839	1,819
Depreciation, depletion and amortisation charge, of which:	17,303	16,779	20,404
Impairment losses	4,118	1,274	8,536
Impairment reversals	605
Interest expense	744	852	775
Taxation charge/(credit)	2,409	(938)	(927)
Operating Segments [Member] \| Upstream [Member] \| CCS Earnings [Member]
Disclosure of operating segments [Line Items]
CCS earnings	1,551	(3,674)	(8,833)
Share of profit/(loss) of joint ventures and associates	623	222	491
Operating Segments [Member] \| Downstream [Member]
Disclosure of operating segments [Line Items]
Revenue	264,731	201,823	236,384
Interest and other income	154	851	1,156
Depreciation, depletion and amortisation charge, of which:	3,877	3,681	3,667
Impairment losses	385	588	556
Impairment reversals		38	3
Interest expense	109	91	51
Taxation charge/(credit)	1,783	1,008	1,639
Operating Segments [Member] \| Downstream [Member] \| CCS Earnings [Member]
Disclosure of operating segments [Line Items]
CCS earnings	8,258	6,588	10,243
Share of profit/(loss) of joint ventures and associates	1,956	2,244	2,215
Operating Segments [Member] \| Corporate [Member]
Disclosure of operating segments [Line Items]
Revenue	51	74	96
Interest and other income	437	442	157
Depreciation, depletion and amortisation charge, of which:	78	24	46
Impairment losses		6	27
Interest expense	2,941	2,013	956
Taxation charge/(credit)	(636)	(839)	(1,156)
Operating Segments [Member] \| Corporate [Member] \| CCS Earnings [Member]
Disclosure of operating segments [Line Items]
CCS earnings	(2,416)	(1,751)	(425)
Share of profit/(loss) of joint ventures and associates	(129)	(182)	(327)
Intersegment Elimination \| Integrated Gas [Member]
Disclosure of operating segments [Line Items]
Revenue	3,978	3,908	4,248
Intersegment Elimination \| Upstream [Member]
Disclosure of operating segments [Line Items]
Revenue	32,469	26,524	26,824
Intersegment Elimination \| Downstream [Member]
Disclosure of operating segments [Line Items]
Revenue	$ 4,248	$ 1,727	$ 1,362

Segment Information - Summary of Reconciliation of CCS Earnings to Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Reconciliation Of Ccs Earnings To Income [Line Items]
Income for the period	$ 13,435	$ 4,777	$ 2,200
CCS Earnings [Member]
Disclosure Of Reconciliation Of Ccs Earnings To Income [Line Items]
CCS earnings	12,471	3,692	4,155
Purchases	1,252	1,284	(2,278)
Taxation	(349)	(344)	646
Share of profit/(loss) of joint ventures and associates	61	145	(323)
Current cost of supplies adjustment	964	1,085	(1,955)
Income for the period	$ 13,435	$ 4,777	$ 2,200

- Definition

The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2016-01-13
-Paragraph 18
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2016-03-30&anchor=para_18_b&doctype=Standard
-URIDate 2016-03-31

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
-IssueDate 2016-01-13
-Paragraph 24
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2016-03-30&anchor=para_24_b&doctype=Standard
-URIDate 2016-03-31

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
-IssueDate 2016-01-13
-Paragraph 32
-Subparagraph a
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2016-03-30&anchor=para_32_a_ii&doctype=Standard
-URIDate 2016-03-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2016-01-13
-Paragraph 28
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_28_b&doctype=Standard
-URIDate 2016-03-31

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2016-01-13
-Paragraph 23
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_23&doctype=Standard
-URIDate 2016-03-31

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2016-01-13
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B10_b&doctype=Appendix&seq=2
-URIDate 2016-03-31

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2016-01-13
-Paragraph 106
-Subparagraph d
-Clause i
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_106_d_i&doctype=Standard
-URIDate 2016-03-31

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2016-01-13
-Paragraph 81A
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_81A_a&doctype=Standard
-URIDate 2016-03-31

+ Details

Segment Information - Summary of Information by Geographical Area (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of geographical areas [Line Items]
Revenue	$ 305,179	$ 233,591	$ 264,960
Intangible assets, property, plant and equipment, joint ventures and associates	278,487	293,320	219,271
Europe [Member]
Disclosure of geographical areas [Line Items]
Revenue	100,609	81,573	95,223
Intangible assets, property, plant and equipment, joint ventures and associates	43,020	43,901	33,439
Asia Oceania And Africa [Member]
Disclosure of geographical areas [Line Items]
Revenue	114,683	87,635	95,892
Intangible assets, property, plant and equipment, joint ventures and associates	122,345	121,618	104,949
United States [Member]
Disclosure of geographical areas [Line Items]
Revenue	66,854	44,615	50,666
Intangible assets, property, plant and equipment, joint ventures and associates	54,294	60,430	51,269
Other Americas [Member]
Disclosure of geographical areas [Line Items]
Revenue	23,033	19,768	23,179
Intangible assets, property, plant and equipment, joint ventures and associates	$ 58,828	$ 67,371	$ 29,614

- Definition

The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2016-01-13
-Paragraph 28
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_28_a&doctype=Standard
-URIDate 2016-03-31

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2016-01-13
-Paragraph 23
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_23_a&doctype=Standard
-URIDate 2016-03-31

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2016-01-13
-Paragraph 32
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_32&doctype=Standard
-URIDate 2016-03-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2016-01-13
-Paragraph 33
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_33_a&doctype=Standard
-URIDate 2016-03-31

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2016-01-13
-Paragraph 34
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2016-03-30&anchor=para_34&doctype=Standard
-URIDate 2016-03-31

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2016-01-13
-Paragraph 82
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_82_a&doctype=Standard
-URIDate 2016-03-31

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2016-01-13
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_103&doctype=Standard
-URIDate 2016-03-31

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2018-01-01
-Name IAS
-Number 18
-IssueDate 2016-01-13
-Paragraph 35
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=18&date=2016-03-30&anchor=para_35_b&doctype=Standard
-URIDate 2016-03-31

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2016-01-13
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_102&doctype=Standard
-URIDate 2016-03-31

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2016-01-13
-Paragraph B12
-Subparagraph b
-Clause v
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B12_b_v&doctype=Appendix&seq=2
-URIDate 2016-03-31

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2016-01-13
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2016-03-30&anchor=para_B10_b&doctype=Appendix&seq=2
-URIDate 2016-03-31

+ Details

Segment Information - Summary of Information by Geographical Area (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of geographical areas [Line Items]
Revenue	$ 305,179	$ 233,591	$ 264,960
Singapore
Disclosure of geographical areas [Line Items]
Revenue	62,046	42,533	46,551
Asia Oceania And Africa [Member]
Disclosure of geographical areas [Line Items]
Revenue	114,683	87,635	95,892
Third-party revenue increase (decrease)		4,532
United States [Member]
Disclosure of geographical areas [Line Items]
Revenue	$ 66,854	44,615	$ 50,666
Third-party revenue increase (decrease)		$ (4,532)

- Definition

+ References

+ Details

Interest and Other Income - Summary of Interest and Other Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Interest And Other Income [Abstract]
Interest income	$ 677	$ 451	$ 359
Dividend income (from investments in securities)	375	264	456
Net gains on sale and revaluation of non-current assets and businesses	1,640	2,141	3,460
Net foreign exchange (losses)/gains on financing activities	(453)	343	(649)
Other	227	(302)	43
Total	$ 2,466	$ 2,897	$ 3,669

Interest and Other Income - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Interest And Other Income [Abstract]
Revaluation gain recognised in net foreign exchange gains on financing activities	$ 545	$ 293
Cumulative currency translation difference recognised on financing activities		358
Other net foreign exchange losses	$ 47	$ 49	$ 197

Interest Expense - Summary of Interest Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Interest Expense [Abstract]
Interest incurred and similar charges	$ 3,448	$ 2,732	$ 1,832
Less: interest capitalised	(622)	(725)	(839)
Other net losses/(gains) on fair value hedges of debt	114	4	(37)
Accretion expense	1,102	1,192	932
Total	$ 4,042	$ 3,203	$ 1,888

Intangible Assets - Summary of Intangible Assets and Goodwill (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	$ 23,967
Ending balance	24,180	$ 23,967
Gross Carrying Amount [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	29,106	10,348
Additions	1,570
Sales, retirements and other movements	(224)	(3)
Currency translation differences	237	(131)
Ending balance	30,689	29,106
Other additions		130
Gross Carrying Amount [Member] \| BG Group Plc [Member] \|
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Additions		18,762
Depreciation, Depletion and Amortization, Including Impairments [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	5,139	4,065
Sales, retirements and other movements	(377)	(63)
Currency translation differences	178	(88)
Ending balance	6,509	5,139
Charge for the year	1,569	1,225
Goodwill [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	12,987
Ending balance	13,662	12,987
Goodwill [Member] \| Gross Carrying Amount [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	13,592	2,604
Additions	784
Sales, retirements and other movements	(261)	(3)
Currency translation differences	39	(6)
Ending balance	14,154	13,592
Goodwill [Member] \| Gross Carrying Amount [Member] \| BG Group Plc [Member] \|
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Additions		10,997
Goodwill [Member] \| Depreciation, Depletion and Amortization, Including Impairments [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	605	594
Sales, retirements and other movements	(136)
Currency translation differences	23	11
Ending balance	492	605
LNG Off Take and Sales Contracts [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	8,954
Ending balance	7,997	8,954
LNG Off Take and Sales Contracts [Member] \| Gross Carrying Amount [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	10,429	3,271
Ending balance	10,429	10,429
LNG Off Take and Sales Contracts [Member] \| Gross Carrying Amount [Member] \| BG Group Plc [Member] \|
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Additions		7,158
LNG Off Take and Sales Contracts [Member] \| Depreciation, Depletion and Amortization, Including Impairments [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	1,475	556
Ending balance	2,432	1,475
Charge for the year	957	919
Other Intangible Assets [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	2,026
Ending balance	2,521	2,026
Other Intangible Assets [Member] \| Gross Carrying Amount [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	5,085	4,473
Additions	786
Sales, retirements and other movements	37
Currency translation differences	198	(125)
Ending balance	6,106	5,085
Other additions		130
Other Intangible Assets [Member] \| Gross Carrying Amount [Member] \| BG Group Plc [Member] \|
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Additions		607
Other Intangible Assets [Member] \| Depreciation, Depletion and Amortization, Including Impairments [Member]
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	3,059	2,915
Sales, retirements and other movements	(241)	(63)
Currency translation differences	155	(99)
Ending balance	3,585	3,059
Charge for the year	$ 612	$ 306

Intangible Assets - Additional Information (Detail) - BG Group Plc [Member] \| - USD ($) $ in Millions	Dec. 31, 2017	Feb. 15, 2016
Disclosure Of Intangible Assets [Line Items]
Goodwill		$ 10,997
Integrated Gas [Member]
Disclosure Of Intangible Assets [Line Items]
Goodwill	$ 4,954
Upstream [Member]
Disclosure Of Intangible Assets [Line Items]
Goodwill	$ 6,013

Property, Plant and Equipment - Summary of Property Plant and Equipment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	$ 236,098
Ending balance	226,380	$ 236,098
Gross Carrying Amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	425,257	361,923
Other additions	27,166	25,333
Additions on acquisition of BG		56,067
Sales, retirements and other movements	(40,866)	(10,965)
Currency translation differences	12,512	(7,101)
Ending balance	424,069	425,257
Accumulated Depreciation, Amortisation and Impairment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	189,159	179,085
Charge for the year	24,654	23,768
Sales, retirements and other movements	(23,379)	(8,978)
Currency translation differences	7,255	(4,716)
Ending balance	197,689	189,159
Exploration and Evaluation [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	19,013
Ending balance	18,515	19,013
Exploration and Evaluation [Member] \| Gross Carrying Amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	25,376	27,728
Other additions	2,319	1,961
Additions on acquisition of BG		916
Sales, retirements and other movements	(4,586)	(5,210)
Currency translation differences	466	(19)
Ending balance	23,575	25,376
Exploration and Evaluation [Member] \| Accumulated Depreciation, Amortisation and Impairment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	6,363	8,095
Charge for the year	778	828
Sales, retirements and other movements	(2,300)	(2,602)
Currency translation differences	219	42
Ending balance	5,060	6,363
Production [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	168,932
Ending balance	153,666	168,932
Production [Member] \| Gross Carrying Amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	302,532	239,559
Other additions	15,347	17,304
Additions on acquisition of BG		54,775
Sales, retirements and other movements	(34,198)	(3,557)
Currency translation differences	7,510	(5,549)
Ending balance	291,191	302,532
Production [Member] \| Accumulated Depreciation, Amortisation and Impairment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	133,600	122,586
Charge for the year	19,155	18,182
Sales, retirements and other movements	(19,615)	(3,326)
Currency translation differences	4,385	(3,842)
Ending balance	137,525	133,600
Manufacturing Supply and Distribution [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	37,613
Ending balance	42,465	37,613
Manufacturing Supply and Distribution [Member] \| Gross Carrying Amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	77,286	73,648
Other additions	8,148	4,818
Additions on acquisition of BG		314
Sales, retirements and other movements	(1,427)	(653)
Currency translation differences	2,941	(841)
Ending balance	86,948	77,286
Manufacturing Supply and Distribution [Member] \| Accumulated Depreciation, Amortisation and Impairment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	39,673	38,158
Charge for the year	3,705	3,842
Sales, retirements and other movements	(763)	(1,696)
Currency translation differences	1,868	(631)
Ending balance	44,483	39,673
Other Assets [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	10,540
Ending balance	11,734	10,540
Other Assets [Member] \| Gross Carrying Amount [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	20,063	20,988
Other additions	1,352	1,250
Additions on acquisition of BG		62
Sales, retirements and other movements	(655)	(1,545)
Currency translation differences	1,595	(692)
Ending balance	22,355	20,063
Other Assets [Member] \| Accumulated Depreciation, Amortisation and Impairment [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning balance	9,523	10,246
Charge for the year	1,016	916
Sales, retirements and other movements	(701)	(1,354)
Currency translation differences	783	(285)
Ending balance	$ 10,621	$ 9,523

Property, Plant and Equipment - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) $ / bbl $ / MMBTU Project	Dec. 31, 2016 USD ($) $ / bbl $ / MMBTU	Dec. 31, 2015 USD ($)
Disclosure of detailed information about property, plant and equipment [Line Items]
Carrying amount of assets under construction	$ 42,121	$ 45,396
Carrying amount of assets classified as held for sale	986	282
Carrying amount of exploration and production assets	14,839	15,610
Carrying amount of asset for which an alternative reserves base was applied in the calculation of depreciation charge	18,115	14,784
Pre-tax depreciation charge increment if no alternative reserve base was applied	5,558	9,181	$ 1,022
Contractual commitments for purchase of property, plant and equipment	$ 4,504	$ 4,825
Nominal pre-tax discount rate	6.00%	6.00%	6.00%
Exploration drilling costs capitalised	$ 1,512
Number of projects where drilling activities were underway \| Project	21
Projects awaiting development concepts	$ 5,068
Number of projects awaiting further development concepts \| Project	42
Brent $ per barrel [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Commodity price after 2020 \| $ / bbl	70
Commodity price after 2020 \| $ / bbl		80
Henry Hub $/MMBtu [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Commodity price after 2020 \| $ / MMBTU	3.50
Commodity price after 2020 \| $ / MMBTU		4.00
Athabasca Oil Sands Project [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Percentage of interest sold	60.00%
Percentage of Ownership Interest in Entity	20.00%
Marathon Oil Canada Corporation [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Business acquisition percentage of controlling interest	50.00%

Property, Plant and Equipment - Summary of Carrying Amount of Property, Plant and Equipment Held Under Finance Leases (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [Line Items]
Total property, plant and equipment held under finance leases	$ 11,822	$ 11,265
Exploration and Production [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Total property, plant and equipment held under finance leases	8,399	7,930
Manufacturing Supply and Distribution [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Total property, plant and equipment held under finance leases	3,151	3,108
Other [Member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Total property, plant and equipment held under finance leases	$ 272	$ 227

Property, Plant and Equipment - Summary of Impairments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Impairment losses
Total Impairment losses	$ 4,572	$ 1,931	$ 9,010
Impairment reversals
Total Impairment reversals	615	38	3
Exploration and Production [Member]
Impairment losses
Total Impairment losses	4,187	1,324	8,387
Impairment reversals
Total Impairment reversals	615
Manufacturing Supply and Distribution [Member]
Impairment losses
Total Impairment losses	376	567	458
Impairment reversals
Total Impairment reversals		36
Other [Member]
Impairment losses
Total Impairment losses	$ 9	40	165
Impairment reversals
Total Impairment reversals		$ 2	$ 3

Property, Plant and Equipment - Commodity Price Assumptions Applied in Impairment Testing (Detail)	12 Months Ended
	Dec. 31, 2017 $ / bbl $ / MMBTU
Brent $ per barrel [Member]
Explanation Of Inputs Assumptions And Estimation Techniques Used To Apply Impairment Requirements Explanatory [Line Items]
Commodity price 2018 \| $ / bbl	50
Commodity price 2019 \| $ / bbl	60
Commodity price 2020 \| $ / bbl	65
Henry Hub $/MMBtu [Member]
Explanation Of Inputs Assumptions And Estimation Techniques Used To Apply Impairment Requirements Explanatory [Line Items]
Commodity price 2018 \| $ / MMBTU	3.00
Commodity price 2019 \| $ / MMBTU	3.00
Commodity price 2020 \| $ / MMBTU	3.25

Property, Plant and Equipment - Summary of Capitalised Exploration Drilling Costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Capitalized Expenditures On Mining Interests To Expenditures On Mining Interests [Abstract]
Beginning balance	$ 7,910	$ 7,835	$ 8,465
Additions pending determination of proved reserves	1,708	1,762	3,276
Amounts charged to expense	(896)	(834)	(2,771)
Reclassifications to productive wells on determination of proved reserves	(982)	(1,187)	(991)
Other movements	153	334	(144)
Ending balance	$ 7,893	$ 7,910	$ 7,835

Property, Plant and Equipment - Summary of Exploration Drilling Costs Capitalised for Periods Greater Than One Year (Detail) $ in Millions	Dec. 31, 2017 USD ($) Project Well
Disclosure of detailed information about exploration and evaluation assets [Line Items]
Projects, Number \| Project	63
Project, Value	$ 6,580
Wells, Number \| Well	341
Wells, Value	$ 6,580
Between 1 and 5 Years [Member]
Disclosure of detailed information about exploration and evaluation assets [Line Items]
Projects, Number \| Project	49
Project, Value	$ 5,782
Wells, Number \| Well	198
Wells, Value	$ 4,562
Between 6 and 10 Years [Member]
Disclosure of detailed information about exploration and evaluation assets [Line Items]
Projects, Number \| Project	11
Project, Value	$ 688
Wells, Number \| Well	122
Wells, Value	$ 1,647
Between 11 and 15 Years [Member]
Disclosure of detailed information about exploration and evaluation assets [Line Items]
Projects, Number \| Project	3
Project, Value	$ 110
Wells, Number \| Well	21
Wells, Value	$ 371

Joint Ventures and Associates - Summary of Shell Share of Comprehensive Income of Joint Ventures and Associates (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Joint Ventures And Associates [Line Items]
Income for the period	$ 4,225	$ 3,545	$ 3,527
Other comprehensive income/(loss) for the period	170	(28)	(40)
Comprehensive income for the period	4,395	3,517	3,487
Associates [Member]
Disclosure Of Joint Ventures And Associates [Line Items]
Income for the period	2,123	1,213	2,619
Other comprehensive income/(loss) for the period	6	(106)	33
Comprehensive income for the period	2,129	1,107	2,652
Joint Ventures [Member]
Disclosure Of Joint Ventures And Associates [Line Items]
Income for the period	2,102	2,332	908
Other comprehensive income/(loss) for the period	164	78	(73)
Comprehensive income for the period	$ 2,266	$ 2,410	$ 835

Joint Ventures and Associates - Summary of Shell Share of Comprehensive Income of Joint Ventures and Associates (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($)
Joint Ventures [Member] \| Oceania [Member]
Disclosure Of Joint Ventures And Associates [Line Items]
Impairment loss result of changes in outlook	$ 837

Joint Ventures and Associates - Summary of Carrying Amount of Interests in Joint Ventures and Associates (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Carrying Amountof Interests In Joint Ventures And Associate [Abstract]
Investments in joint ventures	$ 15,052	$ 20,555
Investments in associates	12,875	12,700
Investments in joint ventures and associates	$ 27,927	$ 33,255

Joint Ventures and Associates - Summary of Other Arrangements in Respect of Joint Ventures and Associates (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Other Arrangements In Respect Of Joint Ventures And Associates [Abstract]
Commitments to make purchases from joint ventures and associates	$ 78,837	$ 85,333
Commitments to provide debt or equity funding to joint ventures and associates	$ 1,216	$ 2,703

Investments in Securities - Schedule of Investments in Securities (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Investments In Securities [Line Items]
Investments in securities	$ 7,222	$ 5,952
Equity Securities [Member]
Disclosure Of Investments In Securities [Line Items]
Investments in securities	5,976	4,784
Debt Securities [Member]
Disclosure Of Investments In Securities [Line Items]
Debt securities	1,246	1,168
Fair Value Measured by Reference to Prices in Active Markets for Identical Assets [Member]
Disclosure Of Investments In Securities [Line Items]
Investments in securities	5,776	4,408
At Fair Value Measured Using Predominantly Unobservable Inputs [Member]
Disclosure Of Investments In Securities [Line Items]
Investments in securities	1,268	1,233
At Fair Value [Member]
Disclosure Of Investments In Securities [Line Items]
Investments in securities	7,044	5,641
At Cost [Member]
Disclosure Of Investments In Securities [Line Items]
Investments in securities	$ 178	$ 311

Investments in Securities - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
Investments in securities	$ 7,222	$ 5,952
Equity Securities [Member]
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
Investments in securities	5,976	4,784
Equity Securities [Member] \| Canadian Natural Resources Limited
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
Investments in securities	$ 3,506
Equity Securities [Member] \| Woodside [Member]
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
Investments in securities		$ 2,516
Held-to-maturity Investments [Member] \| Canadian Natural Resources Limited
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
Interest in equity securities	8.00%
Held-to-maturity Investments [Member] \| Malaysia LNG Tiga [Member]
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
Interest in equity securities	15.00%

Investments in Securities - Schedule of Investments in Securities Using Predominantly Unobservable Inputs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Investments In Securities [Line Items]
Investments in securities, at beginning of period	$ 5,952
Investments in securities, at beginning of period	7,222	$ 5,952
At Fair Value Measured Using Predominantly Unobservable Inputs [Member]
Disclosure Of Investments In Securities [Line Items]
Investments in securities, at beginning of period	1,233
Investments in securities, at beginning of period	1,268	1,233
At Fair Value Measured Using Predominantly Unobservable Inputs [Member] \| Level 3 of Fair Value Hierarchy [Member]
Disclosure Of Investments In Securities [Line Items]
Investments in securities, at beginning of period	1,233	1,625
Losses recognised in other comprehensive income/(loss)	(108)	(333)
Other movements	143	(59)
Investments in securities, at beginning of period	$ 1,268	$ 1,233

Trade and Other Receivables - Summary of Trade and Other Receivables (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Trade And Other Receivables [Abstract]
Trade receivables	$ 30,721	$ 25,766
Other receivables	9,036	7,556
Amounts due from subsidiaries	868	2,175
Derivative contracts (see Note 19)	5,304	5,957
Prepayments and deferred charges	3,940	4,210
Total	49,869	45,664
Other receivables	5,525	5,231
Amounts due from joint ventures and associates	1,327	2,510
Derivative contracts	919	405
Prepayments and deferred charges	1,623	1,407
Total	$ 9,394	$ 9,553

Trade and Other Receivables - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Trade And Other Receivables [Abstract]
Other receivables after provision for impairments	$ 2,265	$ 2,644
Provisions for impairments deducted from trade and other receivables	$ 881	$ 822

Trade and Other Receivables - Summary of Overdue Trade Receivables (Detail) - Trade Receivables [Member] - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Overdue Trade Receivables [Line Items]
Provision on trade receivables	$ 2,002	$ 1,941
Overdue 1-30 Days [Member]
Disclosure Of Overdue Trade Receivables [Line Items]
Provision on trade receivables	1,154	747
Overdue 31-180 Days [Member]
Disclosure Of Overdue Trade Receivables [Line Items]
Provision on trade receivables	480	649
Overdue More Than 180 Days [Member]
Disclosure Of Overdue Trade Receivables [Line Items]
Provision on trade receivables	$ 368	$ 545

Inventories - Summary of Detailed Information of Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Classes Of Inventories [Abstract]
Oil, gas and chemicals	$ 22,962	$ 19,653
Materials	2,261	2,122
Total	$ 25,223	$ 21,775

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents and Short Term Bank Deposits (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash And Cash Equivalents [Abstract]
Cash	$ 4,672	$ 3,426
Short-term bank deposits	3,996	4,084
Money market funds, reverse repos and other cash equivalents	11,644	11,620
Total	$ 20,312	$ 19,130	$ 31,752	$ 21,607

Debt and Lease Arrangements - Schedule of Debt (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Debt [Line Items]
Debt (excluding finance lease liabilities)	$ 70,141	$ 77,617
Finance lease liabilities	15,524	14,859
Debt	11,795	9,484
Debt	73,870	82,992
Total	85,665	92,476
Short-Term Debt [Member]
Disclosure Of Debt [Line Items]
Debt (excluding finance lease liabilities)	1,211	1,787
Debt	1,211	1,787
Long-Term Debt Due Within 1 Year [Member]
Disclosure Of Debt [Line Items]
Debt (excluding finance lease liabilities)	9,500	6,574
Finance lease liabilities	1,084	1,123
Total	10,584	7,697
Current Debt [Member]
Disclosure Of Debt [Line Items]
Debt (excluding finance lease liabilities)	10,711	8,361
Finance lease liabilities	1,084	1,123
Total	11,795	9,484
Non-Current Debt [Member]
Disclosure Of Debt [Line Items]
Debt (excluding finance lease liabilities)	59,430	69,256
Finance lease liabilities	14,440	13,736
Debt	$ 73,870	$ 82,992

Debt and Lease Arrangements - Schedule of Net Debt (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Current Debt [Member]
Disclosure Of Net Debt [Line Items]
Beginning balance	$ (9,484)	$ (5,530)
Cash flow	11,942	5,092
Finance lease additions	(56)	(147)
Other movements	(13,717)	(7,438)
Currency translation differences and foreign exchange gains/(losses)	(480)	83
Ending balance	(11,795)	(9,484)
Additions on acquisition of BG		(1,544)
Non-Current Debt [Member]
Disclosure Of Net Debt [Line Items]
Beginning balance	(82,992)	(52,849)
Cash flow	(113)	(16,166)
Finance lease additions	(1,772)	(2,581)
Other movements	13,749	6,687
Currency translation differences and foreign exchange gains/(losses)	(2,742)	1,607
Ending balance	(73,870)	(82,992)
Additions on acquisition of BG		(19,690)
Cash And Cash Equivalent
Disclosure Of Net Debt [Line Items]
Beginning balance	19,130	31,752
Cash flow	535	(17,922)
Currency translation differences and foreign exchange gains/(losses)	647	(1,503)
Ending balance	20,312	19,130
Additions on acquisition of BG		6,803
Debt1
Disclosure Of Net Debt [Line Items]
Beginning balance	(73,346)	(26,627)
Cash flow	12,364	(28,996)
Finance lease additions	(1,828)	(2,728)
Other movements	32	(751)
Currency translation differences and foreign exchange gains/(losses)	(2,575)	187
Ending balance	$ (65,353)	(73,346)
Additions on acquisition of BG		$ (14,431)

Debt and Lease Arrangements - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Detailed Information About Borrowings [Line Items]
Gearing ratio	24.80%	28.00%
Net debt issued	$ 0	$ 12,000
Fair value of debt excluding finance lease liabilities	74,650	80,408
Amounts expected to be received under non-cancellable sub leases	336	418
Operating lease	300	252
Operating lease expense	4,822	5,063	$ 4,751
Royal Dutch Shell Dividend Access Trust [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Undrawn borrowing facilities	3,409	3,835
CP Programmes [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Issuance of Debt	$ 10,000
Debt maturity period	270 days
Issuance of Debt	$ 10,000
Debt maturity period	397 days
Undrawn borrowing facilities	$ 19,659	18,982
EMTN Programme [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Issuance of Debt	$ 0	$ 4,510
Credit Facility [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Credit facility expires	The committed credit facility is available at pre-agreed margins and expires in 2020
Bottom of Range [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Expected gearing ratio	0.00%
Top of Range [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Expected gearing ratio	30.00%

Debt and Lease Arrangements - Schedule of Gearing (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gearing [Abstract]
Gearing ratio	24.80%	28.00%
Net debt	$ 65,353	$ 73,346
Total equity	197,812	188,511	$ 164,121	$ 172,786
Total capital	$ 263,165	$ 261,857

- Definition

The amount of residual interest in the assets of the entity after deducting all its liabilities.

+ References + Details

Debt and Lease Arrangements - Schedule of Borrowing Facilities and Amounts Undrawn (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CP Programmes [Member]
Borrowing Facilities [Line Items]
Borrowing facilities	$ 20,000	$ 20,000
Undrawn borrowing facilities	$ 19,659	$ 18,982
Committed Credit Facility [Member]
Borrowing Facilities [Line Items]
Borrowing facilities	unlimited	unlimited
Undrawn borrowing facilities	$ 8,500	$ 7,480
EMTN Programme [Member]
Borrowing Facilities [Line Items]
Borrowing facilities	unlimited	unlimited
US Registration [Member]
Borrowing Facilities [Line Items]
Borrowing facilities	$ 8,500	$ 7,480

Debt and Lease Arrangements - Schedule of Difference in Contractual Cash Flows for Debt Excluding Finance Lease Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Commercial Paper [Member]
Disclosure Of Contractual Payments [Line Items]
Less than 1 year	$ 341	$ 1,018
Contractual payments, Total	341	1,018
Difference from carrying amount	5	(6)
Carrying amount	346	1,012
Bonds[Member]
Disclosure Of Contractual Payments [Line Items]
Less than 1 year	8,989	5,943
Between 1 and 2 years	8,306	8,483
Between 2 and 3 years	5,900	7,964
Between 3 and 4 years	5,047	5,900
Between 4 and 5 years	4,620	4,902
Contractual payments 5 years and later	35,037	39,566
Contractual payments, Total	67,899	72,758
Difference from carrying amount	131	321
Carrying amount	68,030	73,079
Bank and Other Borrowings [Member]
Disclosure Of Contractual Payments [Line Items]
Less than 1 year	1,321	1,363
Between 1 and 2 years	43	595
Between 2 and 3 years	127	358
Between 3 and 4 years	56	302
Between 4 and 5 years	180	213
Contractual payments 5 years and later	36	572
Contractual payments, Total	1,763	3,403
Difference from carrying amount	2	123
Carrying amount	1,765	3,526
Total Exclude Interest [Member]
Disclosure Of Contractual Payments [Line Items]
Less than 1 year	10,651	8,324
Between 1 and 2 years	8,349	9,078
Between 2 and 3 years	6,027	8,322
Between 3 and 4 years	5,103	6,202
Between 4 and 5 years	4,800	5,115
Contractual payments 5 years and later	35,073	40,138
Contractual payments, Total	70,003	77,179
Difference from carrying amount	138	438
Carrying amount	70,141	77,617
Interest [Member]
Disclosure Of Contractual Payments [Line Items]
Contractual interest payments, Less than 1 year	1,957	2,236
Contractual interest payments, Between 1 and 2 years	1,688	2,051
Contractual interest payments, Between 2 and 3 years	1,457	1,790
Contractual interest payments, Between 3 and 4 years	1,328	1,557
Contractual interest payments, Between 4 and 5 years	1,221	1,423
Contractual interest payments, 5 years and later	15,293	23,230
Contractual interest payments, Total	$ 22,944	$ 32,287

Debt and Lease Arrangements - Schedule of Future Minimum Lease Payments for Finance and Operating Leases (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Finance leases, Future minimum lease payments	$ 25,563	$ 24,225
Finance leases Interest	10,039	9,366
Finance leases, Present value of future minimum lease payments	15,524	14,859
Operating leases Future minimum lease payments	23,469	25,998
Less than 1 Year [Member]
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Finance leases, Future minimum lease payments	2,274	2,193
Finance leases Interest	1,190	1,070
Finance leases, Present value of future minimum lease payments	1,084	1,123
Operating leases Future minimum lease payments	4,793	4,805
Between 1 and 5 Years [Member]
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Finance leases, Future minimum lease payments	8,246	7,727
Finance leases Interest	3,887	3,265
Finance leases, Present value of future minimum lease payments	4,359	4,462
Operating leases Future minimum lease payments	12,961	13,979
5 years and Later [Member]
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Finance leases, Future minimum lease payments	15,043	14,305
Finance leases Interest	4,962	5,031
Finance leases, Present value of future minimum lease payments	10,081	9,274
Operating leases Future minimum lease payments	$ 5,715	$ 7,214

Debt and Lease Arrangements - Schedule of Future Minimum Lease Payments for Finance and Operating Leases (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Operating leases Future minimum lease payments	$ 23,469	$ 25,998
Drilling Ancillary Equipment [Member]
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Operating leases Future minimum lease payments	$ 5,660	$ 6,926

Trade and Other Payables - Summary of Detailed Information About Trade and Other Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Trade and Other Payables Current [Member]
Trade And Other Payables [Line Items]
Trade payables	$ 33,196	$ 28,069
Other payables	5,767	5,007
Amounts due to joint ventures and associates	2,021	1,973
Derivative contracts	5,253	6,418
Accruals and deferred income	10,426	11,950
Total	56,663	53,417
Trade and Other Payables Non-Current [Member]
Trade And Other Payables [Line Items]
Other payables	3,090	3,035
Amounts due to joint ventures and associates	29	26
Derivative contracts	981	3,315
Accruals and deferred income	328	549
Total	$ 4,428	$ 6,925

Taxation - Summary of Taxation Charges and Credits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current tax
Charge in respect of current period	$ 7,204	$ 3,936	$ 6,886
Adjustments in respect of prior periods	(613)	(1,205)	172
Total	6,591	2,731	7,058
Relating to the origination and reversal of temporary differences, tax losses and credits	(4,102)	(2,688)	(6,833)
Relating to changes in tax rates and legislation	2,004	(200)	(526)
Adjustments in respect of prior periods	202	986	148
Total	(1,896)	(1,902)	(7,211)
Total taxation charge/(credit)	$ 4,695	$ 829	$ (153)

- Definition

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. [Refer: Continuing operations [member]; Current tax expense (income); Deferred tax expense (income)]

+ References + Details

Taxation - Summary of Reconciliation of Applicable Tax Charge Credit at Statutory Tax Rates to Taxation Charge Credit (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Income Tax [Abstract]
Income before taxation	$ 18,130	$ 5,606	$ 2,047
Share of profit of joint ventures and associates	(4,225)	(3,545)	(3,527)
Income/(loss) before taxation and share of profit of joint ventures and associates	13,905	2,061	(1,480)
Applicable tax charge/(credit) at statutory tax rates	4,532	(344)	930
Adjustments in respect of prior periods	(411)	(219)	320
Tax effects of:
Expenses not deductible for tax purposes	2,423	2,066	1,452
Changes in tax rates and legislation (see above)	2,004	(200)	(526)
Income not subject to tax at statutory rates	(1,852)	(1,740)	(2,597)
(Recognition)/derecognition of deferred tax assets	(957)	1,575	108
Deductible items not expensed	(584)	(516)	(418)
Taxable income not recognised	251	509	384
Other	(711)	(302)	194
Total taxation charge/(credit)	$ 4,695	$ 829	$ (153)

Taxation - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Income Taxes [Line Items]
Weighted average of statutory tax rates	33.00%	(17.00%)	(63.00%)
Income tax recoverable	$ 933	$ 1,037
Deferred tax assets dependent on future taxable profits	12,452	11,896
Unrecognised deductible temporary differences, unused tax losses and credits carried forward	34,773	39,589
Unused tax credits	$ 28,016	31,669
Description of expiry date of unused tax credits	Time limits for utilisation of five years or later or are not time limited.
Retained earnings of subsidiaries, joint ventures and associates	$ 223,746	211,075
Parent [Member]
Disclosure Of Income Taxes [Line Items]
Deferred tax assets recognised	$ 476	$ 271
Description of expiry period of deductible unused tax losses for which deferred tax assets are recognised	up to nine years from the year in which the losses were incurred.

Taxation - Summary of Tax Receivables and Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Income Tax Payables And Receivables [Abstract]
Income taxes	$ 4,062	$ 4,082
Sales taxes, excise duties and similar levies	3,188	2,603
Total	$ 7,250	$ 6,685

Taxation - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Deferred Tax Assets And Liabilities [Line Items]
Beginning balance	$ 14,425	$ 11,033
Deferred tax liabilities beginning balance	(15,274)	(8,976)
Deferred tax asset (liabilities) beginning balance	(849)	2,057
Additions on acquisition of BG		(5,163)
Recognised in income	1,896	1,902	$ 7,211
Other movements	(584)	610
Currency translation differences	321	(255)
Deferred tax expense income recognised	1,633	(2,906)
Deferred tax assets ending balance	13,791	14,425	11,033
Deferred tax liabilities ending balance	(13,007)	(15,274)	(8,976)
Deferred tax asset (liabilities) beginning balance	784	(849)	2,057
Decommissioning and Other Provisions [Member]
Disclosure Of Deferred Tax Assets And Liabilities [Line Items]
Beginning balance	2,944	3,674
Deferred tax liabilities beginning balance	4,789	5,307
Deferred tax asset (liabilities) beginning balance	7,733	8,981
Additions on acquisition of BG		702
Recognised in income	(1,853)	(1,445)
Other movements	33	94
Currency translation differences	269	(599)
Deferred tax expense income recognised	(1,551)	(1,248)
Deferred tax assets ending balance	3,679	2,944	3,674
Deferred tax liabilities ending balance	2,503	4,789	5,307
Deferred tax asset (liabilities) beginning balance	6,182	7,733	8,981
Losses Carried Forward [Member]
Disclosure Of Deferred Tax Assets And Liabilities [Line Items]
Beginning balance	12,179	7,688
Deferred tax liabilities beginning balance	3,816	3,806
Deferred tax asset (liabilities) beginning balance	15,995	11,494
Additions on acquisition of BG		1,624
Recognised in income	(3,221)	3,566
Other movements	(763)	(229)
Currency translation differences	553	(460)
Deferred tax expense income recognised	(3,431)	4,501
Deferred tax assets ending balance	11,765	12,179	7,688
Deferred tax liabilities ending balance	799	3,816	3,806
Deferred tax asset (liabilities) beginning balance	12,564	15,995	11,494
Property, plant and equipment [member]
Disclosure Of Deferred Tax Assets And Liabilities [Line Items]
Beginning balance	(6,607)	(6,651)
Deferred tax liabilities beginning balance	(23,846)	(17,664)
Deferred tax asset (liabilities) beginning balance	(30,453)	(24,315)
Additions on acquisition of BG		(7,310)
Recognised in income	6,626	144
Other movements	964	199
Currency translation differences	(662)	829
Deferred tax expense income recognised	6,928	(6,138)
Deferred tax assets ending balance	(7,698)	(6,607)	(6,651)
Deferred tax liabilities ending balance	(15,827)	(23,846)	(17,664)
Deferred tax asset (liabilities) beginning balance	(23,525)	(30,453)	(24,315)
Retirement Benefits [Member]
Disclosure Of Deferred Tax Assets And Liabilities [Line Items]
Beginning balance	3,817	3,461
Deferred tax liabilities beginning balance	654	309
Deferred tax asset (liabilities) beginning balance	4,471	3,770
Additions on acquisition of BG		39
Recognised in income	(622)	33
Other movements	(876)	738
Currency translation differences	153	(109)
Deferred tax expense income recognised	(1,345)	701
Deferred tax assets ending balance	3,347	3,817	3,461
Deferred tax liabilities ending balance	(221)	654	309
Deferred tax asset (liabilities) beginning balance	3,126	4,471	3,770
Other [Member]
Disclosure Of Deferred Tax Assets And Liabilities [Line Items]
Beginning balance	2,092	2,861
Deferred tax liabilities beginning balance	(687)	(734)
Deferred tax asset (liabilities) beginning balance	1,405	2,127
Additions on acquisition of BG		(218)
Recognised in income	966	(396)
Other movements	58	(192)
Currency translation differences	8	84
Deferred tax expense income recognised	1,032	(722)
Deferred tax assets ending balance	2,698	2,092	2,861
Deferred tax liabilities ending balance	(261)	(687)	(734)
Deferred tax asset (liabilities) beginning balance	$ 2,437	$ 1,405	$ 2,127

Taxation - Summary of Deferred Tax Assets and Liabilities (Parenthetical) (Detail) - BG Group Plc [Member] \| $ in Millions	Dec. 31, 2016 USD ($)
Disclosure Of Deferred Tax Assets And Liabilities [Line Items]
Deferred tax assets	$ 3,278
Deferred tax liabilities	$ 8,441

Retirement Benefits - Summary of Retirement Benefit Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined benefit plans:
Current service cost, net of plan participants’ contributions	$ 1,500	$ 1,527	$ 1,855
Interest expense on obligations	2,309	2,643	2,944
Interest income on plan assets	(2,019)	(2,358)	(2,495)
Other	(404)	(116)	207
Total	1,386	1,696	2,511
Defined contribution plans	429	485	473
Total retirement benefit expense	$ 1,815	$ 2,181	$ 2,984

Retirement Benefits - Summary of Remeasurement of Net Defined Benefit Liability Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Actuarial gains/(losses) on obligations:
Due to changes in demographic assumptions	$ 933	$ 809	$ (517)
Due to changes in financial assumptions	(4,495)	(11,391)	6,381
Due to experience adjustments	37	642	121
Total	(3,525)	(9,940)	5,985
Return on plan assets in excess of interest income	4,942	5,106	298
Other movements	50	18	55
Total remeasurements	$ 1,467	$ (4,816)	$ 6,338

Retirement Benefits - Summary of Defined Benefit Plans (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Defined Benefit Plans [Line Items]
Obligations	$ (104,285)	$ (94,405)
Plan assets	93,243	81,276
Net liability	(11,042)	(13,129)
Non-Current Assets [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Net liability	2,799	1,456
Non-Current Liabilities [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Net liability	(13,247)	(14,130)
Current Liabilities [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Net liability	$ (594)	$ (455)

Retirement Benefits - Summary of Defined Benefit Plan Obligations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	$ (4,816)	$ 6,338
Current service cost	(1,500)	(1,527)	$ (1,855)
Actuarial losses	4,495	11,391	(6,381)
Other movements	50	18	55
Ending balance	1,467	(4,816)	6,338
Defined Benefit Pension Plans [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	94,405	89,426
Current service cost	1,550	1,585
Interest expense/income	2,309	2,643
Actuarial losses	3,525	9,940
Benefit payments	(4,579)	(3,847)
Other movements	(949)	1,006
Currency translation differences	8,024	(6,348)
Ending balance	104,285	94,405	89,426
Defined Benefit Plan Assets [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	81,276	80,851
Return on plan assets (in excess of interest income)	4,942	5,106
Interest expense/income	2,019	2,358
Employer contribution	1,804	1,341
Plan participants’ contributions	50	58
Benefit payments	(4,294)	(3,560)
Other movements	(245)	1,211
Currency translation differences	7,691	(6,089)
Ending balance	93,243	81,276	$ 80,851
Funded Pension Plans [Member] \| Defined Benefit Pension Plans [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	85,357
Ending balance	$ 94,903	$ 85,357
Weighted average duration	19 years	18 years
Unfunded Pension Plans [Member] \| Defined Benefit Pension Plans [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	$ 4,463
Ending balance	$ 4,824	$ 4,463
Weighted average duration	12 years	11 years
Other Unfunded Plans [Member] \| Defined Benefit Pension Plans [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Beginning balance	$ 4,585
Ending balance	$ 4,558	$ 4,585
Weighted average duration	13 years	13 years
Quoted in Active Markets [Member] \| Defined Benefit Plan Assets [Member] \| Equity Securities [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	32.00%	29.00%
Quoted in Active Markets [Member] \| Defined Benefit Plan Assets [Member] \| Debt Securities [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	45.00%	46.00%
Quoted in Active Markets [Member] \| Defined Benefit Plan Assets [Member] \| Real Estate [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	1.00%	1.00%
Quoted in Active Markets [Member] \| Defined Benefit Plan Assets [Member] \| Investment Funds [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	1.00%	1.00%
Quoted in Active Markets [Member] \| Defined Benefit Plan Assets [Member] \| Others [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	1.00%	1.00%
Other [Member] \| Defined Benefit Plan Assets [Member] \| Equity Securities [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	7.00%	9.00%
Other [Member] \| Defined Benefit Plan Assets [Member] \| Debt Securities [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	3.00%	3.00%
Other [Member] \| Defined Benefit Plan Assets [Member] \| Real Estate [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	6.00%	6.00%
Other [Member] \| Defined Benefit Plan Assets [Member] \| Investment Funds [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	3.00%	2.00%
Other [Member] \| Defined Benefit Plan Assets [Member] \| Others [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Contributions to plan net defined benefit liability asset in percentage	1.00%	2.00%

Retirement Benefits - Summary of Defined Benefit Plan Obligations (Parenthetical) (Detail) - BG Group Plc [Member] \| $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($)
Defined Benefit Pension Plans [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Increase in defined benefit plan on acquisition	$ 1,958
Defined Benefit Plan Assets [Member]
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Increase in defined benefit plan on acquisition	$ 2,194

Retirement Benefits - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Defined Benefit Plans [Line Items]
Employer contributions to defined benefit pension plans		$ 4,495	$ 11,391	$ (6,381)
Defined Benefit Plan Assets [Member] \| Scenario Forecast
Disclosure Of Defined Benefit Plans [Line Items]
Employer contributions to defined benefit pension plans	$ 1,000
Defined Benefit Pension Plans [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Employer contributions to defined benefit pension plans		$ 3,525	$ 9,940
Description of additional payment to defined benefit plan		Additional contributions to the Netherlands defined benefit pension plan would be required if the 12-month rolling average local funding percentage falls below 105% for six months or more.
Defined Benefit Pension Plans [Member] \| Top of Range [Member] \| Netherlands [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Percentage of average local funding requirment for additional payments		105.00%

Retirement Benefits - Summary of Sensitivity Analysis for Actuarial Assumptions (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Actuarial Assumption of Rate of Increase in Pensionable Remuneration [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Discount rate	5.00%	5.00%
Range of assumptions	(1.00%)
Range of assumptions	1.00%
Actuarial Assumption of Rate of Increase in Pensionable Remuneration [Member] \| Bottom of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ (2,150,000,000)	$ (1,895,000,000)
Actuarial Assumption of Rate of Increase in Pensionable Remuneration [Member] \| Top of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ 2,782,000,000	$ 2,504,000,000
Actuarial Assumption of Rate of Increase in Pensions in Payment [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Discount rate	2.00%	2.00%
Range of assumptions	(1.00%)
Range of assumptions	1.00%
Actuarial Assumption of Rate of Increase in Pensions in Payment [Member] \| Bottom of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ (10,120,000,000)	$ (8,850,000,000)
Actuarial Assumption of Rate of Increase in Pensions in Payment [Member] \| Top of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ 12,662,000,000	$ 11,271,000,000
Actuarial Assumption of Rate of Increase in Healthcare Costs [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Discount rate	7.00%	7.00%
Range of assumptions	(1.00%)
Range of assumptions	1.00%
Actuarial Assumption of Rate of Increase in Healthcare Costs [Member] \| Bottom of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ (451,000,000)	$ (455,000,000)
Actuarial Assumption of Rate of Increase in Healthcare Costs [Member] \| Top of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ 551,000,000	$ 555,000,000
Actuarial Assumption of Discount Rate For Pension Plans [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Discount rate	3.00%	3.00%
Range of assumptions	(1.00%)
Range of assumptions	1.00%
Actuarial Assumption of Discount Rate For Pension Plans [Member] \| Bottom of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ 19,042,000,000	$ 16,904,000,000
Actuarial Assumption of Discount Rate For Pension Plans [Member] \| Top of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ (14,567,000,000)	$ (12,912,000,000)
Actuarial Assumption of Discount Rate For Healthcare Plans [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Discount rate	4.00%	4.00%
Range of assumptions	(1.00%)
Range of assumptions	1.00%
Actuarial Assumption of Discount Rate For Healthcare Plans [Member] \| Bottom of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ 599,000,000	$ 662,000,000
Actuarial Assumption of Discount Rate For Healthcare Plans [Member] \| Top of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ (483,000,000)	$ (528,000,000)
Men [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Average age	87 years	87 years
Range of assumptions	-1 year to +1 year
Men [Member] \| Bottom of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ (1,906,000,000)	$ (1,743,000,000)
Men [Member] \| Top of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ 2,022,000,000	$ 1,797,000,000
Women [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Average age	89 years	89 years
Range of assumptions	-1 year to +1 year
Women [Member] \| Bottom of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ (1,720,000,000)	$ (1,484,000,000)
Women [Member] \| Top of Range [Member]
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Increase/(decrease) in defined benefit obligations	$ 1,828,000,000	$ 1,530,000,000

Decommissioning and Other Provisions - Summary of Decommissioning and Other Provisions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosures Of Decommissioning And Other Provisions [Line Items]
Current beginning balance	$ 3,784	$ 4,065
Non-current beginning balance	29,618	26,148
Decommisioning and other provision beginning balance	33,402	30,213
Additions	3,798
Amounts charged against provisions	(2,816)	(3,442)
Accretion expense	1,038	1,116
Disposals	(2,902)	(558)
Other additions		5,769
Remeasurements and other movements	(5,266)	(3,938)
Currency translation differences	1,177	(1,300)
Change in decommisioning and other provisions	(4,971)	3,189
Current ending balance	3,465	3,784
Non-current ending balance	24,966	29,618
Decommisioning and other provision ending balance	28,431	33,402
BG Group Plc [Member] \|
Disclosures Of Decommissioning And Other Provisions [Line Items]
Additions		5,542
Decommissioning and Restoration [Member]
Disclosures Of Decommissioning And Other Provisions [Line Items]
Current beginning balance	797	1,239
Non-current beginning balance	24,368	23,008
Decommisioning and other provision beginning balance	25,165	24,247
Additions	1,168
Amounts charged against provisions	(491)	(880)
Accretion expense	897	1,013
Disposals	(2,807)	(478)
Other additions		976
Remeasurements and other movements	(4,245)	(2,528)
Currency translation differences	897	(1,150)
Change in decommisioning and other provisions	(4,581)	918
Current ending balance	817	797
Non-current ending balance	19,767	24,368
Decommisioning and other provision ending balance	20,584	25,165
Decommissioning and Restoration [Member] \| BG Group Plc [Member] \|
Disclosures Of Decommissioning And Other Provisions [Line Items]
Additions		3,965
Other [Member]
Disclosures Of Decommissioning And Other Provisions [Line Items]
Current beginning balance	2,987	2,826
Non-current beginning balance	5,250	3,140
Decommisioning and other provision beginning balance	8,237	5,966
Additions	2,630
Amounts charged against provisions	(2,325)	(2,562)
Accretion expense	141	103
Disposals	(95)	(80)
Other additions		4,793
Remeasurements and other movements	(1,021)	(1,410)
Currency translation differences	280	(150)
Change in decommisioning and other provisions	(390)	2,271
Current ending balance	2,648	2,987
Non-current ending balance	5,199	5,250
Decommisioning and other provision ending balance	$ 7,847	8,237
Other [Member] \| BG Group Plc [Member] \|
Disclosures Of Decommissioning And Other Provisions [Line Items]
Additions		$ 1,577

Decommissioning and Other Provisions - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Other Provisions [Line Items]
Discount rate applied to provision	4.00%	4.00%
Amount of other costs included in the other provisions	$ 1,505	$ 1,482
Decommissioning and Restoration [Member]
Disclosure Of Other Provisions [Line Items]
Amount of provisions expected to be utilized	3,980	$ 2,361
Decommissioning and Restoration [Member] \| Between 1 and 5 Years [Member]
Disclosure Of Other Provisions [Line Items]
Amount of provisions expected to be utilized	3,896
Decommissioning and Restoration [Member] \| Between 6 and 10 Years [Member]
Disclosure Of Other Provisions [Line Items]
Amount of provisions expected to be utilized	$ 3,449

Financial Instruments and Other Derivative Contracts - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Increase in interest rate risk	1.00%
Decrease in income before taxation	$ 174
Foreign exchange risk management	10.00%
Percentage of value at risk statistical assessment	95.00%
Net (losses) gains on derivative contracts excluding realized commodity contracts, before tax	$ (1,321)	$ 414	$ 4,107
Losses recognized in other comprehensive income		411	537
Unrealized net gain (losses) related to assets and liabilities	39	333
Interest Rate and Currency Derivatives [Member] \| Derivative Carrying Amount [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Liability of derivative contracts, net of accrued interest	$ 826	3,472
Debt and Currency Swaps [Member] \| Derivative Carrying Amount [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Liability of derivative contracts, net of accrued interest		5,381
Other Contracts [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Embedded derivative expiry term	2018-2025
Projected decrease in gas price	10.00%
Increase in income before taxation	$ 30	33
Commodity Price Risk [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Net gains or (losses) for ineffectiveness recognized in income	(29)	0	$ 1
Commodity Derivatives [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Net liability carrying amount of commodity derivative contracts	620	115
Trade Payables [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Carrying amount of collateral held	282	173
Trade Receivables [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Carrying amount of financial assets pledged as collateral for liabilities or contingent liabilities	$ 1,890	1,815
Floating Interest Rate [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Decrease in income before taxation		$ 210

Financial Instruments and Other Derivative Contracts - Summary of 10% Appreciation Against the Dollar of Main Currencies (Detail) - 10% Percentage Appreciation [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Canadian Dollar [Member]
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	$ (43)	$ (53)
Increase in net assets	1,111	1,666
Euro [Member]
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	130	(75)
Increase in net assets	1,086	845
Australian Dollar [Member]
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	(24)	45
Increase in net assets	786	669
Sterling [Member]
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	(77)	(141)
Increase in net assets	$ 632	$ 549

Financial Instruments and Other Derivative Contracts - Schedule of Value at Risk Pre-tax (Detail) - Commodity Price Risk [Member] - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Global Oil [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Value At Risk	$ 25	$ 29
North America Gas and Power [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Value At Risk	11	12
Europe Gas and Power [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Value At Risk	3	2
Carbon-Emission Rights [Member]
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Value At Risk	$ 1	$ 3

Financial Instruments and Other Derivative Contracts - Schedule of Trade and Other Receivables and Other Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Trade Payables [Member]
Disclosure Of Offsetting Of Financial Assets [Line Items]
Gross amounts before offset	$ 10,442	$ 9,489
Amounts off set	6,486	6,535
Net amounts as presented	3,956	2,954
Cash collateral received/pledged	41
Other off setting instruments	51	12
Net amounts	3,864	2,942
Derivative Financial Liabilities [Member]
Disclosure Of Offsetting Of Financial Assets [Line Items]
Gross amounts before offset	7,315	9,434
Amounts off set	2,392	2,197
Net amounts as presented	4,923	7,237
Cash collateral received/pledged	300	86
Other off setting instruments	2,326	2,126
Net amounts	2,297	5,025
Trade Receivables [Member]
Disclosure Of Offsetting Of Financial Assets [Line Items]
Gross amounts before offset	10,642	9,844
Amounts off set	6,486	6,539
Net amounts as presented	4,156	3,305
Cash collateral received/pledged	42	1
Other off setting instruments	51	12
Net amounts	4,063	3,292
Derivative Financial Assets [Member]
Disclosure Of Offsetting Of Financial Assets [Line Items]
Gross amounts before offset	6,987	6,309
Amounts off set	2,387	2,197
Net amounts as presented	4,600	4,112
Cash collateral received/pledged	186	107
Other off setting instruments	2,326	2,126
Net amounts	$ 2,088	$ 1,879

Financial Instruments And Other Derivative Contracts - Schedule of Carrying Amounts of Derivative Contracts Designated and Not Designated as Hedging Instruments for Hedge Accounting (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Assets Designated	$ 505	$ 41
Assets Not designated	5,718	6,321
Assets, Total	6,223	6,362
Liabilities Designated	980	3,387
Liabilities Not designated	5,254	6,346
Liabilities, Total	6,234	9,733
Net	(11)	(3,371)
Interest Rate Swaps [Member]
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Assets Designated		38
Assets Not designated	16	15
Assets, Total	16	53
Liabilities Designated	165	136
Liabilities Not designated	34	38
Liabilities, Total	199	174
Net	(183)	(121)
Forward Foreign Exchange Contracts [Member]
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Assets Designated	22
Assets Not designated	403	469
Assets, Total	425	469
Liabilities Designated		10
Liabilities Not designated	591	348
Liabilities, Total	591	358
Net	(166)	111
Currency Swap and Options [Member]
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Assets Designated	483	3
Assets Not designated	208	280
Assets, Total	691	283
Liabilities Designated	815	3,241
Liabilities Not designated	76	545
Liabilities, Total	891	3,786
Net	(200)	(3,503)
Commodity Derivatives [Member]
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Assets Not designated	4,929	5,480
Assets, Total	4,929	5,480
Liabilities Not designated	4,428	5,230
Liabilities, Total	4,428	5,230
Net	501	250
Other Contracts [Member]
Disclosure Of Detailed Information About Hedging Instruments [Line Items]
Assets Not designated	162	77
Assets, Total	162	77
Liabilities Not designated	125	185
Liabilities, Total	125	185
Net	$ 37	$ (108)

Financial Instruments And Other Derivative Contracts - Summary of Net Carrying Amounts of Derivative Contracts Measured Using Predominantly Unobservable Inputs (Detail) - Unobservable Inputs [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Liabilities [Line Items]
Beginning balance	$ 468	$ 607
Net losses recognised in revenue	(248)	(361)
Purchases	(252)	(227)
Sales	562	428
Recategorisations (net)	(248)	56
Currency translation differences	15	(35)
Ending balance	$ 297	$ 468

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Classes Of Share Capital [Line Items]
Scrip dividends	$ 4,751	$ 5,282	$ 2,602
Parent [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Scrip dividends	4,751	5,282
Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	683	546
Scrip dividends	13	17	7
Shares issued		120
Ending balance	696	683	546
Share Capital [Member] \| Parent [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	683	546
Scrip dividends	13	17
Shares issued		120
Ending balance	$ 696	$ 683	$ 546
Class A Shares [Member] \| Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares	4,428,903,813	3,990,921,569
Scrip dividends, in shares	168,232,237	219,253,936
Shares issued, in shares		218,728,308
Ending balance, in shares	4,597,136,050	4,428,903,813	3,990,921,569
Beginning balance	$ 374	$ 340
Scrip dividends	13	17
Shares issued		17
Ending balance	$ 387	$ 374	$ 340
Class B Shares [Member] \| Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares	3,745,486,731	2,440,410,614
Shares issued, in shares		1,305,076,117
Ending balance, in shares	3,745,486,731	3,745,486,731	2,440,410,614
Beginning balance	$ 309	$ 206
Shares issued		103
Ending balance	$ 309	$ 309	$ 206
Ordinary-A [Member] \| Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Shares issued, in shares	50,000	50,000
Ordinary-A [Member] \| Share Capital [Member] \| Parent [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares	4,428,903,813	3,990,921,569
Scrip dividends, in shares	168,232,237	219,253,936
Shares issued, in shares		218,728,308
Ending balance, in shares	4,597,136,050	4,428,903,813	3,990,921,569
Beginning balance	$ 374	$ 340
Scrip dividends	13	17
Shares issued		17
Ending balance	$ 387	$ 374	$ 340
Ordinary-B [Member] \| Share Capital [Member] \| Parent [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares	3,745,486,731	2,440,410,614
Shares issued, in shares		1,305,076,117
Ending balance, in shares	3,745,486,731	3,745,486,731	2,440,410,614
Beginning balance	$ 309	$ 206
Shares issued		103
Ending balance	$ 309	$ 309	$ 206

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017 € / shares £ / shares shares	Dec. 31, 2016 € / shares £ / shares shares	May 23, 2017 € / shares
Disclosure Of Classes Of Share Capital [Line Items]
Issued and fully paid ordinary shares, per share			€ 0.07
Deferred share, per share \| £ / shares	£ 1
Ordinary-A [Member] \| Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Issued and fully paid ordinary shares, per share	£ 0.07	€ 0.07
Issued and fully paid ordinary shares \| shares	50,000	50,000
Deferred share, per share \| £ / shares	£ 1	€ 1
Ordinary-B [Member] \| Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Issued and fully paid ordinary shares, per share	£ 0.07	€ 0.07

Share Capital - Additional Information (Detail) € / shares in Units, € in Millions, shares in Millions		12 Months Ended
	Feb. 15, 2016	Dec. 31, 2017 £ / shares	May 23, 2017 EUR (€) € / shares shares	Mar. 23, 2017 EUR (€) € / shares shares
Disclosure Of Classes Of Share Capital [Line Items]
Issued and fully paid ordinary shares, per share			€ 0.07
Deferred share, per share \| £ / shares		£ 1
Deferred shares, voting rights		There are no further rights to participate in profits or assets, including the right to receive dividends.
Dividend claim period	12 years
Ordinary Shares Issue Mandate [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Common stock, value authorised \| €			€ 190	€ 190
Common stock, shares authorised \| shares			2,714	2,714
Issued and fully paid ordinary shares, per share				€ 0.07

Share-based Compensation Plans and Shares Held in Trust - Summary of Share-Based Compensation Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Share Based Compensation Expense [Line Items]
Share-based compensation expense	$ 802	$ 693	$ 750
Equity-Settled Plans [Member]
Disclosure Of Share Based Compensation Expense [Line Items]
Share-based compensation expense	422	488	621
Cash-Settled Plans [Member]
Disclosure Of Share Based Compensation Expense [Line Items]
Share-based compensation expense	$ 380	$ 205	$ 129

Share-based Compensation Plans and Shares Held in Trust - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
A Class Shares \| Shares Held By Employee Share Trusts
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of share options outstanding, in shares	15.2	13.1
B Class Shares \| Shares Held By Employee Share Trusts
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of share options outstanding, in shares	2.9	6.2
A Class American Depositary Shares \| Shares Held By Employee Share Trusts
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of share options outstanding, in shares	5.9	4.9
Bottom of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting percentage of share-based compensation	0.00%
Top of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting percentage of share-based compensation	200.00%

Share-based Compensation Plans and Shares Held in Trust - Schedule of Share Awards Under Share Based Payment (Detail)	12 Months Ended
	Dec. 31, 2017 shares yr	Dec. 31, 2016 shares yr
Disclosure Of Share Based Compensation Expense [Line Items]
Weighted average remaining contractual life (years), Beginning \| yr	1.0	1.0
Weighted average remaining contractual life (years), Ending \| yr	0.9	1.0
Share Awards Under Psp And Ltip \| A Class Shares
Disclosure Of Share Based Compensation Expense [Line Items]
At January 1, 2017, in shares	36,000,000	36,000,000
Granted, in shares	10,000,000	11,000,000
Vested, in shares	(12,000,000)	(11,000,000)
Forfeited, in shares	(1,000,000)
At December 31, 2017, in shares	33,000,000	36,000,000
Share Awards Under Psp And Ltip \| B Class Shares
Disclosure Of Share Based Compensation Expense [Line Items]
At January 1, 2017, in shares	12,000,000	12,000,000
Granted, in shares	4,000,000	4,000,000
Vested, in shares	(4,000,000)	(4,000,000)
At December 31, 2017, in shares	12,000,000	12,000,000
Share Awards Under Psp And Ltip \| A Class American Depositary Shares
Disclosure Of Share Based Compensation Expense [Line Items]
At January 1, 2017, in shares	10,000,000	10,000,000
Granted, in shares	3,000,000	3,000,000
Vested, in shares	(4,000,000)	(3,000,000)
At December 31, 2017, in shares	9,000,000	10,000,000

Other Reserves - Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	$ 11,298
Other comprehensive income attributable to Royal Dutch Shell plc shareholders	18,828	$ (1,374)	$ (811)
Scrip dividends	4,751	5,282	2,602
Ending balance	16,932	11,298
Merger Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	37,311	3,398	3,405
Scrip dividends	(13)	(17)	(7)
Ending balance	37,298	37,311	3,398
Shares issued		33,930
Share Premium Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	154	154	154
Ending balance	154	154	154
Capital Redemption Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	84	84	83
Ending balance	84	84	84
Repurchases of shares			1
Share Plan Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	1,644	1,658	1,723
Share-based compensation	(204)	(14)	(65)
Ending balance	1,440	1,644	1,658
Accumulated Other Comprehensive Income [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(27,895)	(22,480)	(19,730)
Other comprehensive income attributable to Royal Dutch Shell plc shareholders	5,851	(5,949)	(2,750)
Share-based compensation		534
Ending balance	(22,044)	(27,895)	(22,480)
Other Reserves [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	11,298	(17,186)	(14,365)
Other comprehensive income attributable to Royal Dutch Shell plc shareholders	5,851	(5,949)	(2,750)
Scrip dividends	(13)	(17)	(7)
Share-based compensation	(204)	520	(65)
Ending balance	$ 16,932	11,298	(17,186)
Shares issued		$ 33,930
Repurchases of shares			$ 1

Other Reserves - Summary of Accumulated Other Comprehensive Income Attributable to Royal Dutch Shell Plc Shareholders (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Total, net of tax	$ 5,367	$ (2,180)	$ (7,807)
Share of other comprehensive income/(loss) of joint ventures and associates	170	(28)	(40)
Other comprehensive income/(loss) for the period	5,971	(5,997)	(2,856)
Less: non-controlling interest	(578)	(154)	(155)
Attributable to Royal Dutch Shell plc shareholders	18,828	(1,374)	(811)
Currency Translation Differences [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(13,831)	(12,940)	(5,931)
Recognised in other comprehensive income	4,513	(1,023)	(7,170)
Reclassified to income	610	(277)	47
Tax on amounts recognised/reclassified	33	(21)	2
Total, net of tax	5,156	(1,321)	(7,121)
Share of other comprehensive income/(loss) of joint ventures and associates	53	(154)	2
Other comprehensive income/(loss) for the period	5,209	(1,475)	(7,119)
Less: non-controlling interest	(113)	50	110
Attributable to Royal Dutch Shell plc shareholders	5,096	(1,425)	(7,009)
Ending balance	(8,735)	(13,831)	(12,940)
Reclassification in respect of shares held in trust		534
Unrealised Gains/ (Losses) on Securities [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	1,321	1,409	2,112
Recognised in other comprehensive income	796	(204)	(650)
Reclassified to income	(211)	1	(61)
Tax on amounts recognised/reclassified	8	(11)	4
Total, net of tax	593	(214)	(707)
Share of other comprehensive income/(loss) of joint ventures and associates	55	126	4
Other comprehensive income/(loss) for the period	648	(88)	(703)
Attributable to Royal Dutch Shell plc shareholders	648	(88)	(703)
Ending balance	1,969	1,321	1,409
Cash Flow Hedging Gains/ (Losses) [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(144)	473	458
Recognised in other comprehensive income	(467)	(727)	698
Reclassified to income	(87)	(939)	(610)
Reclassified to the balance sheet	(18)	1,044
Tax on amounts recognised/reclassified	20	5	(27)
Total, net of tax	(552)	(617)	61
Share of other comprehensive income/(loss) of joint ventures and associates	63		(46)
Other comprehensive income/(loss) for the period	(489)	(617)	15
Attributable to Royal Dutch Shell plc shareholders	(489)	(617)	15
Ending balance	(633)	(144)	473
Retirement Benefits Remeasurements Member
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(15,241)	(11,422)	(16,369)
Recognised in other comprehensive income	1,467	(4,816)	6,338
Tax on amounts recognised/reclassified	(863)	999	(1,387)
Total, net of tax	604	(3,817)	4,951
Share of other comprehensive income/(loss) of joint ventures and associates	(1)
Other comprehensive income/(loss) for the period	603	(3,817)	4,951
Less: non-controlling interest	(7)	(2)	(4)
Attributable to Royal Dutch Shell plc shareholders	596	(3,819)	4,947
Ending balance	(14,645)	(15,241)	(11,422)
Accumulated Other Comprehensive Income [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(27,895)	(22,480)	(19,730)
Recognised in other comprehensive income	6,309	(6,770)	(784)
Reclassified to income	312	(1,215)	(624)
Reclassified to the balance sheet	(18)	1,044
Tax on amounts recognised/reclassified	(802)	972	(1,408)
Total, net of tax	5,801	(5,969)	(2,816)
Share of other comprehensive income/(loss) of joint ventures and associates	170	(28)	(40)
Other comprehensive income/(loss) for the period	5,971	(5,997)	(2,856)
Less: non-controlling interest	(120)	48	106
Attributable to Royal Dutch Shell plc shareholders	5,851	(5,949)	(2,750)
Ending balance	$ (22,044)	(27,895)	$ (22,480)
Reclassification in respect of shares held in trust		$ 534

Other Reserves - Summary of Accumulated Other Comprehensive Income Attributable to Royal Dutch Shell Plc Shareholders (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($)
Disclosure Of Accumulated Other Comprehensive Income Loss [Abstract]
Losses arising on net investment hedges	$ 2,024

Dividends - Summary of Interim Dividends (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Dividends [Line Items]
Scrip dividends	$ 4,751	$ 5,282	$ 2,602
Total - shares	15,628	14,959	11,972
A Ordinary Shares [Member]
Disclosure Of Dividends [Line Items]
Cash dividend	4,919	4,545	5,203
Scrip dividends	3,558	3,491	2,154
Total - shares	8,477	8,036	7,357
B Ordinary Shares [Member]
Disclosure Of Dividends [Line Items]
Cash dividend	5,958	5,132	4,167
Scrip dividends	1,193	1,791	448
Total - shares	$ 7,151	$ 6,923	$ 4,615

Dividends - Summary of Interim Dividends (Parenthetical) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
A Ordinary Shares [Member]
Disclosure Of Dividends [Line Items]
Dividends paid per share	$ 1.88	$ 1.88	$ 1.88
Scrip dividend per share	1.88	1.88	1.88
B Ordinary Shares [Member]
Disclosure Of Dividends [Line Items]
Dividends paid per share	1.88	1.88	1.88
Scrip dividend per share	$ 1.88	$ 1.88	$ 1.88

Dividends - Additional Information (Detail) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) $ / shares
Disclosure Of Dividends [Line Items]
Interim dividend, declared date	February 1, 2018
Dividend declared \| $	$ 3,921
Interim dividend, payable date	Mar. 26, 2018
Interim dividend, record date	Feb. 16, 2018
A Ordinary Shares [Member]
Disclosure Of Dividends [Line Items]
Dividend declared per share	$ 0.47
B Ordinary Shares [Member]
Disclosure Of Dividends [Line Items]
Dividend declared per share	$ 0.47

Earnings Per Share - Schedule of Earnings Per Share (Detail) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Income attributable to Royal Dutch Shell plc shareholders	$ 12,977	$ 4,575	$ 1,939
Weighted average number of A and B shares used as the basis for determining:
Basic earnings per share, in shares	8,223.4	7,833.7	6,320.3
Diluted earnings per share, in shares	8,299.0	7,891.7	6,393.8

Employees - Summary of Employee Costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Classes Of Employee Benefits Expense [Abstract]
Remuneration	$ 10,855	$ 11,985	$ 12,558
Social security contributions	844	867	830
Retirement benefits (see Note 17)	1,815	2,181	2,984
Share-based compensation expense	802	693	750
Total	$ 14,316	$ 15,726	$ 17,122

Employees - Summary of Average Employee Numbers (Detail) - Employee Employee in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of average number of employees [Line Items]
Average employee numbers	86	92	93
Integrated Gas [Member]
Disclosure of average number of employees [Line Items]
Average employee numbers	11	13	13
Upstream [Member]
Disclosure of average number of employees [Line Items]
Average employee numbers	18	22	22
Downstream [Member]
Disclosure of average number of employees [Line Items]
Average employee numbers	40	40	43
Corporate [Member]
Disclosure of average number of employees [Line Items]
Average employee numbers	17	17	15

Directors and Senior Management - Summary of Remuneration of Directors of the Company (Detail) - Directors [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Directors Remuneration [Line Items]
Emoluments	$ 11	$ 10	$ 12
Value of released awards under long-term incentive plans	5	8	1
Employer contributions to pension plans	$ 1	$ 1	$ 1

Directors and Senior Management - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) Director	Dec. 31, 2016 USD ($)
Disclosure Of Directors Remuneration [Line Items]
Number of directors \| Director	3
Percentage of bonus delivered in terms of shares	50.00%
Holding period	P3Y
Deferred Bonus Plan [Member]
Disclosure Of Directors Remuneration [Line Items]
Percentage of annual bonuses delivered in cash and share-based compensation, Short-term benefits		50.00%
Directors and Senior Management [Member]
Disclosure Of Directors Remuneration [Line Items]
Administrative expenses \| $	$ 25	$ 22

Directors and Senior Management - Summary of Directors and Senior Management Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Directors And Senior Management Expense [Line Items]
Share-based compensation	$ 802	$ 693	$ 750
Termination and related amounts		1,441
Total	14,316	15,726	17,122
Directors and Senior Management [Member]
Disclosure Of Directors And Senior Management Expense [Line Items]
Short-term benefits	23	21	21
Retirement benefits	3	3	4
Share-based compensation	17	15	19
Termination and related amounts	3	4
Total	$ 46	$ 43	$ 44

Auditor's Remuneration - Summary of Auditor's Remuneration (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Auditors Remuneration [Abstract]
Fees in respect of the audit of the Consolidated and Parent Company Financial Statements, including audit of consolidation returns	$ 27	$ 32	$ 5
Other audit fees, principally in respect of audits of accounts of subsidiaries	21	17	46
Total audit fees	48	49	51
Audit-related fees	4	2	2
Fees in respect of other non-audit services	1	1
Total	$ 53	$ 52	$ 53

Auditor's Remuneration - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)	Dec. 31, 2017 GBP (£)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 GBP (£)	Dec. 31, 2015 USD ($)	Dec. 31, 2015 GBP (£)
Disclosure Of Auditors Remuneration [Line Items]
Remuneration for audit services to retirement benefit plans for employees of subsidiaries	$ 1		$ 1		$ 1
Auditor's remuneration for audit services	$ 48		$ 49		$ 51
Royal Dutch Shell Dividend Access Trust [Member]
Disclosure Of Auditors Remuneration [Line Items]
Auditor's remuneration for audit services \| £		£ 33,750		£ 33,750		£ 33,750

Business Combinations - Additional Information (Detail) shares in Millions, $ in Millions			12 Months Ended
	May 01, 2017 USD ($)	Feb. 15, 2016 USD ($) shares	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Feb. 15, 2016 £ / shares
Disclosure Of Business Combinations [Line Items]
Investments in joint ventures			$ 15,052	$ 20,555
Proceeds from sale of joint ventures and associates			$ 2,177	$ 1,565	$ 276
Motiva [Member]
Disclosure Of Business Combinations [Line Items]
Persentage of ownership interest as of disposal	50.00%
Fair value of Shell’s interest in the Motiva joint venture	$ 3,847
Loss on sale of assets	546
Carrying amount of Shell’s interest in joint venture	28
Investments in joint ventures	3,819
Non-cash tax charge related to disposal	574
Goodwill	355
Cash received	957
Proceeds from sale of joint ventures and associates	887
Cash received from SRI	957
Cash payment by Shell	70
Business acquisition purchase consideration	$ 2,535
BG Group Plc [Member] \|
Disclosure Of Business Combinations [Line Items]
Goodwill		$ 10,997
Date of acquisition		Feb. 15, 2016
Business acquisition purchase consideration		$ 54,034
Amount of cash transferred		19,036
Business acquisition, fair value		$ 34,050
BG Group Plc [Member] \| \| Parent [Member]
Disclosure Of Business Combinations [Line Items]
Date of acquisition		Feb. 15, 2016
Business acquisition, fair value		$ 34,050
Business acquisition, cash payments		$ 19,036
BG Group Plc [Member] \| \| Parent [Member] \| A Shares
Disclosure Of Business Combinations [Line Items]
Number of shares issued \| shares		218.7
Market price per share \| £ / shares						£ 15.45
BG Group Plc [Member] \| \| Parent [Member] \| B Shares
Disclosure Of Business Combinations [Line Items]
Number of shares issued \| shares		1,305.1
Market price per share \| £ / shares						15.385
BG Group Plc [Member] \| \| Class A Shares [Member]
Disclosure Of Business Combinations [Line Items]
Number of shares issued \| shares		218.7
Market price per share \| £ / shares						15.45
BG Group Plc [Member] \| \| Class B Shares [Member]
Disclosure Of Business Combinations [Line Items]
Number of shares issued \| shares		1,305.1
Market price per share \| £ / shares						£ 15.385

Business Combinations - Fair Values of Net Identifiable Assets and Liabilities (Detail) - Motiva [Member] $ in Millions	May 01, 2017 USD ($)
Disclosure Of Business Combinations [Line Items]
Fair value of Shell’s interest in the Motiva joint venture	$ 3,847
Less: cash received	957
Intangible assets	656
Property, plant and equipment	2,685
Inventories	927
Other assets	94
Debt (non-current)	(115)
Trade and other payables (non-current)	(65)
Deferred tax (non-current liabilities)	(318)
Retirement benefits (non-current liabilities)	(975)
Decommissioning and other provisions (non-current)	(132)
Current liabilities	(222)
Total fair value of net assets acquired	2,535
Goodwill	$ 355

Interest and Other Income/Expense - Summary of Interest and Other Income/Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Interest and other income
Interest income	$ 677	$ 451	$ 359
Net foreign exchange (losses)/gains on financing activities	(453)	343	(649)
Interest and other expense
Interest expense	(4,042)	(3,203)	(1,888)
Other expense	(26,652)	(28,434)	$ (28,095)
Parent [Member]
Interest and other income
Interest income	24	17
Net foreign exchange (losses)/gains on financing activities	25	595
Total	49	612
Interest and other expense
Interest expense	(26)	(19)
Other expense		(6)
Total	$ (26)	$ (25)

Investments in Subsidiaries - Schedule of Investments in Subsidiaries (Detail) - Parent [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Significant Investments In Subsidiaries [Line Items]
At January 1	$ 256,583	$ 203,066
Additions	0	53,118
Share-based compensation	779	645
Recovery of vested share-based compensation	(480)	(246)
At December 31	$ 256,882	$ 256,583

Accounts Payable and Accrued Liabilities - Summary of Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Accounts Payable And Accrued Liabilities [Line Items]
Total	$ 4,428	$ 6,925
Parent [Member]
Disclosure Of Accounts Payable And Accrued Liabilities [Line Items]
Amounts due to subsidiaries, Current	3,859	3,593
Accruals and other liabilities, Current	318	302
Withholding tax payable, Current	153	152
Unclaimed dividends, Current	3	2
Total	4,333	4,049
Amounts due to subsidiaries, Non-current	0	0
Accruals and other liabilities, Non-current	332	224
Withholding tax payable, Non-current	0	0
Unclaimed dividends, Non-current	0	0
Total	$ 332	$ 224

Taxation - Summary of Taxation Charge (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Deferred Taxes [Line Items]
Relating to the origination and reversal of temporary differences, tax losses and credits	$ (4,102)	$ (2,688)	$ (6,833)
Adjustments in respect of prior periods	202	986	148
Total taxation charge/(credit)	4,695	829	$ (153)
Parent [Member]
Disclosure Of Deferred Taxes [Line Items]
Relating to the origination and reversal of temporary differences, tax losses and credits		24
Adjustments in respect of prior periods	(23)	2
Total taxation charge/(credit)	$ (23)	$ 26

- Definition

+ References + Details

Taxation - Summary of Reconciliation of Applicable Tax Charge at Statutory Tax Rate to Taxation (Credit)/Charge (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Deferred Taxes [Line Items]
Income before taxation	$ 18,130	$ 5,606	$ 2,047
Applicable tax charge/(credit) at statutory tax rates	4,532	(344)	930
Adjustments in respect of prior periods	202	986	148
Expenses not deductible for tax purposes	2,423	2,066	1,452
Other	(711)	(302)	194
Total taxation charge/(credit)	4,695	829	$ (153)
Parent [Member]
Disclosure Of Deferred Taxes [Line Items]
Income before taxation	10,928	14,231
Applicable tax charge/(credit) at statutory tax rates	2,732	3,558
Adjustments in respect of prior periods	(23)	2
Income not subject to tax at statutory rates	(2,744)	(3,681)
Expenses not deductible for tax purposes	6	112
Other	6	35
Total taxation charge/(credit)	$ (23)	$ 26

- Definition

+ References + Details

Taxation - Schedule of Deferred Tax Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Movement In Deferred Tax Assets [Line Items]
Beginning balance	$ 14,425	$ 11,033
Recognised in income	(1,896)	(1,902)	$ (7,211)
Deferred tax assets ending balance	13,791	14,425	11,033
Parent [Member]
Disclosure Of Movement In Deferred Tax Assets [Line Items]
Beginning balance	352	438
Recognised in income	23	(26)
Other movements	223	(60)
Deferred tax assets ending balance	$ 598	$ 352	$ 438

Other Reserves - Summary of Other Reserves (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	$ 11,298
Scrip dividends	4,751	$ 5,282	$ 2,602
Share-based compensation expense	802	693	750
Ending balance	16,932	11,298
Merger Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	37,311	3,398	3,405
Scrip dividends	(13)	(17)	(7)
Ending balance	37,298	37,311	3,398
Share Premium Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	154	154	154
Ending balance	154	154	154
Capital Redemption Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	84	84	83
Ending balance	84	84	84
Repurchases of shares			1
Share Plan Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	1,644	1,658	1,723
Ending balance	1,440	1,644	1,658
Other Reserves [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	11,298	(17,186)	(14,365)
Scrip dividends	(13)	(17)	(7)
Ending balance	16,932	11,298	(17,186)
Repurchases of shares			1
Parent [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	235,573
Scrip dividends	4,751	5,282
Ending balance	235,366	235,573
Parent [Member] \| Merger Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	234,244	200,331
Scrip dividends	(13)	(17)
Ending balance	234,231	234,244	200,331
Repurchases of shares		33,930
Parent [Member] \| Share Premium Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	154	154
Ending balance	154	154	154
Parent [Member] \| Capital Redemption Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	84	84
Ending balance	84	84	84
Parent [Member] \| Share Plan Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	1,091	1,105
Share-based compensation expense	(194)	(14)
Ending balance	897	1,091	1,105
Parent [Member] \| Other Reserves [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	235,573	201,674
Scrip dividends	(13)	(17)
Share-based compensation expense	(194)	(14)
Ending balance	$ 235,366	235,573	$ 201,674
Repurchases of shares		$ 33,930

Related Parties - Information About Subsidiaries, and Whether These Are Held Directly or Indirectly, and Other Related Undertakings (Details) (Detail) - Subsidiary - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due from subsidiaries	$ 5,022	$ 4,680
Amounts due to subsidiaries	3,859	3,593
Shell Petroleum
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due from subsidiaries	4,502	4,201
Amounts due to subsidiaries	672	409
Shell Treasury Luxembourg Sarl
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due from subsidiaries	518	476
Shell Treasury Centre Limited
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due to subsidiaries	3,164	3,163
Other related parties [member]
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due from subsidiaries	2	3
Amounts due to subsidiaries	$ 23	$ 21

Related Parties - Additional Information (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) Contract	Dec. 31, 2017 GBP (£) Contract	Dec. 31, 2016 USD ($) Contract	Dec. 31, 2016 GBP (£) Contract	Dec. 31, 2015 USD ($)	Dec. 31, 2015 GBP (£)
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense	$ 4,042		$ 3,203		$ 1,888
Dividend income (from investments in securities)	375		264		$ 456
Royal Dutch Shell Dividend Access Trust [Member] \| Shell Transport
Disclosure Of Transactions Between Related Parties [Line Items]
Dividend income (from investments in securities) \| £		£ 2,970		£ 2,533		£ 2,726
Royal Dutch Shell Dividend Access Trust [Member] \| BG Group Plc [Member] \|
Disclosure Of Transactions Between Related Parties [Line Items]
Dividend income (from investments in securities) \| £		1,597		1,346
Royal Dutch Shell Dividend Access Trust [Member] \| Shareholders' [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Dividend distributions \| £		£ 4,567		£ 3,879		£ 2,726
Parent [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense	26		19
Guaranteed contractual payments	$ 58,527		$ 61,684
Parent [Member] \| Subsidiary
Disclosure Of Transactions Between Related Parties [Line Items]
Open foreign currency contracts \| Contract	0	0	0	0
Parent [Member] \| Shell Petroleum
Disclosure Of Transactions Between Related Parties [Line Items]
Interest Income	$ 19		$ 12
Parent [Member] \| Shell Petroleum \| London Interbank Offered Rate
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due from subsidiaries, adjustment to interest rate basis	0.058%		0.103%
Parent [Member] \| Shell Treasury Centre Limited \| Subsidiary
Disclosure Of Transactions Between Related Parties [Line Items]
Interest Income	$ 5		$ 4
Interest on euro balances	0.10%	0.10%	0.10%	0.10%
Parent [Member] \| Shell Treasury Centre Limited \| London Interbank Offered Rate \| Subsidiary \| U S D
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due from subsidiaries, adjustment to interest rate basis	0.058%		0.103%
Parent [Member] \| Shell Treasury Centre Limited \| London Interbank Offered Rate \| Subsidiary \| G B P
Disclosure Of Transactions Between Related Parties [Line Items]
Amounts due from subsidiaries, adjustment to interest rate basis	0.137%		0.137%
Parent [Member] \| Shell Treasury Luxembourg Sarl \| Subsidiary
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on euro balances	0.10%	0.10%	0.10%	0.10%
Interest bearing receivable	$ 1,289		$ 1,183
Interest bearing payable	4,707		4,408
Interest expense	$ 26		$ 19

The Trust - Additional Information (Detail) - Royal Dutch Shell Dividend Access Trust [Member]	12 Months Ended
	Dec. 31, 2017
Disclosure Of Entity Information [Line Items]
Date of incorporation	May 19, 2005
Name of parent entity	The “Shell” Transport and Trading Company, p.l.c., now The Shell Transport and Trading Company Limited (Shell Transport), and Royal Dutch Shell plc (the Company)
Legal form of entity	The Trust is governed by the applicable laws of England and Wales
Domicile of entity	Jersey
Length of life of limited life entity	The Trust shall not endure for a period in excess of 80 years from May 19, 2005, being the date on which the Trust Deed was executed.

Capital Account - Additional information (Detail)	Dec. 31, 2017 £ / shares	May 23, 2017 € / shares
Disclosure Of Classes Of Share Capital [Line Items]
Dividends access share, per share \| € / shares		€ 0.07
Royal Dutch Shell Dividend Access Trust [Member] \| Shell Transport
Disclosure Of Classes Of Share Capital [Line Items]
Dividends access share, per share	£ 0.25
Royal Dutch Shell Dividend Access Trust [Member] \| BG Group Plc [Member] \|
Disclosure Of Classes Of Share Capital [Line Items]
Dividends access share, per share	£ 0.1

Basis of Presentation - Additional Information (Detail)	12 Months Ended
Basis of Presentation - Additional Information (Detail)	Dec. 31, 2017
Disclosure Of Basis Of Preparation Of Financial Statements [Line Items]
Date of authorisation for issue of financial statements	Mar. 14, 2018
Royal Dutch Shell Dividend Access Trust [Member]
Disclosure Of Basis Of Preparation Of Financial Statements [Line Items]
Date of authorisation for issue of financial statements	Mar. 14, 2018

Changes In IFRS Not Yet Adopted - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)
Initial applied IFRS 9
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Impact on equity due to intial application of IFRS	$ 83

Segment Information - Additional Information (Detail)	Dec. 31, 2017 Country
Disclosure Of Operating Segments [Abstract]
Number of countries having principal aspects of oil and gas industry	70

Joint Ventures and Associates - Additional Information (Detail) $ in Millions	Dec. 31, 2016 USD ($)
Disclosure Of Joint Ventures And Associates [Abstract]
Carrying amount of interests in joint ventures and associates	$ 5,132

Joint Ventures and Associates - Summary of Transactions With Joint Ventures and Associates (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Transactions Between Related Parties [Abstract]
Sales and charges to joint ventures and associates	$ 13,121	$ 24,214	$ 36,548
Purchases and charges from joint ventures and associates	$ 10,680	$ 13,859	$ 26,440

Consolidated Statement of Cash Flows (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)
Woodside [Member]
Statements [Line Items]
Proceeds from sale of interest	$ 2,635

Unclaimed Dividends	12 Months Ended
Unclaimed Dividends	Dec. 31, 2017
Royal Dutch Shell Dividend Access Trust [Member]
Statements [Line Items]
Unclaimed Dividends	4 UNCLAIMED DIVIDENDS Unclaimed dividends of £2,302,549 (2016: £1,972,676) include any dividend cheque payments that have not been presented within 12 months, have expired or have been returned unpresented.

Distributions Made	12 Months Ended
Distributions Made	Dec. 31, 2017
Royal Dutch Shell Dividend Access Trust [Member]
Statements [Line Items]
Distributions Made	6 DISTRIBUTIONS MADE Distributions are made to the B shareholders of the Company in accordance with the Trust Deed. See Note 23 to the Consolidated Financial Statements for information about dividends per share. Any wire transfers that are not completed are replaced by cheques.

Interest Expense - Additional Information (Detail)	12 Months Ended
Interest Expense - Additional Information (Detail)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Interest Expense [Abstract]
Percentage of interest capitalised	3.00%	3.00%	3.00%

Investments in Securities - Schedule of Investments in Securities Using Predominantly Unobservable Inputs (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) $ / bbl	Dec. 31, 2016 USD ($)
Disclosure Of Investments In Securities [Abstract]
Valuation assumption, decrease in oil price \| $ / bbl	10
Impact on carrying amount due to oil price decrease \| $	$ 99	$ 110

Inventories - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Classes Of Inventories [Abstract]
Provision on the inventory value	$ 253	$ 566

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Cash And Cash Equivalents [Abstract]
Restricted cash and cash equivalents	$ 120	$ 349

Decommissioning and Other Provisions - Summary of Decommissioning and Other Provisions (Parenthetical) (Detail) $ in Millions	Dec. 31, 2016 USD ($)
Disclosure Of Decommissioning And Other Provisions [Abstract]
Fair value of contingent liabilities	$ 950

Financial Instruments And Other Derivative Contracts - Contractual Maturities of Derivative Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	$ 6,234	$ 9,733
Gross Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	7,592	14,168
Gross Carrying Amount [Member] \| Less than 1 Year [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	4,004	5,387
Gross Carrying Amount [Member] \| Later Than One Year and Not Later Than Two Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	1,249	2,202
Gross Carrying Amount [Member] \| Later Than Two Years and Not Later Than Three Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	515	1,333
Gross Carrying Amount [Member] \| Later Than Three Years and Not Later Than Four Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	447	536
Gross Carrying Amount [Member] \| Later Than Four Years and Not Later Than Five Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	271	741
Gross Carrying Amount [Member] \| 5 years and Later [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	1,106	3,969
Difference from Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	(1,358)	(4,435)
Forward Foreign Exchange Contracts [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	591	358
Forward Foreign Exchange Contracts [Member] \| Gross Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	332	467
Forward Foreign Exchange Contracts [Member] \| Gross Carrying Amount [Member] \| Less than 1 Year [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	315	341
Forward Foreign Exchange Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than One Year and Not Later Than Two Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	37	97
Forward Foreign Exchange Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than Two Years and Not Later Than Three Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	14	56
Forward Foreign Exchange Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than Three Years and Not Later Than Four Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	3
Forward Foreign Exchange Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than Four Years and Not Later Than Five Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	2	(27)
Forward Foreign Exchange Contracts [Member] \| Gross Carrying Amount [Member] \| 5 years and Later [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	(39)
Forward Foreign Exchange Contracts [Member] \| Difference from Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	259	(109)
Currency Swaps and Options [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	891	3,786
Currency Swaps and Options [Member] \| Gross Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	2,401	7,997
Currency Swaps and Options [Member] \| Gross Carrying Amount [Member] \| Less than 1 Year [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	541	1,062
Currency Swaps and Options [Member] \| Gross Carrying Amount [Member] \| Later Than One Year and Not Later Than Two Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	343	1,269
Currency Swaps and Options [Member] \| Gross Carrying Amount [Member] \| Later Than Two Years and Not Later Than Three Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	140	831
Currency Swaps and Options [Member] \| Gross Carrying Amount [Member] \| Later Than Three Years and Not Later Than Four Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	304	372
Currency Swaps and Options [Member] \| Gross Carrying Amount [Member] \| Later Than Four Years and Not Later Than Five Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	194	701
Currency Swaps and Options [Member] \| Gross Carrying Amount [Member] \| 5 years and Later [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	879	3,762
Currency Swaps and Options [Member] \| Difference from Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	(1,510)	(4,211)
Commodity Derivatives [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	4,428	5,230
Commodity Derivatives [Member] \| Gross Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	4,520	5,301
Commodity Derivatives [Member] \| Gross Carrying Amount [Member] \| Less than 1 Year [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	3,002	3,889
Commodity Derivatives [Member] \| Gross Carrying Amount [Member] \| Later Than One Year and Not Later Than Two Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	754	706
Commodity Derivatives [Member] \| Gross Carrying Amount [Member] \| Later Than Two Years and Not Later Than Three Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	305	344
Commodity Derivatives [Member] \| Gross Carrying Amount [Member] \| Later Than Three Years and Not Later Than Four Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	122	111
Commodity Derivatives [Member] \| Gross Carrying Amount [Member] \| Later Than Four Years and Not Later Than Five Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	74	47
Commodity Derivatives [Member] \| Gross Carrying Amount [Member] \| 5 years and Later [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	263	204
Commodity Derivatives [Member] \| Difference from Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	(92)	(71)
Other Contracts [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	324	359
Other Contracts [Member] \| Gross Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	339	403
Other Contracts [Member] \| Gross Carrying Amount [Member] \| Less than 1 Year [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	146	95
Other Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than One Year and Not Later Than Two Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	115	130
Other Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than Two Years and Not Later Than Three Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	56	102
Other Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than Three Years and Not Later Than Four Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	18	53
Other Contracts [Member] \| Gross Carrying Amount [Member] \| Later Than Four Years and Not Later Than Five Years [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	1	20
Other Contracts [Member] \| Gross Carrying Amount [Member] \| 5 years and Later [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	3	3
Other Contracts [Member] \| Difference from Carrying Amount [Member]
Disclosure Of Maturity Analysis For Derivative Financial Liabilities [Line Items]
Derivative liabilities	$ (15)	$ (44)

Financial Instruments And Other Derivative Contracts - Summary of Net Carrying Amounts of Derivative Contracts Held (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	$ (11)	$ (3,371)
Interest Rate Swaps [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(183)	(121)
Forward Foreign Exchange Contracts [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(166)	111
Currency Swaps and Options [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(200)	(3,503)
Commodity Derivatives [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	501	250
Other Contracts [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	37	(108)
Level 1 of fair value hierarchy [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	36	10
Level 1 of fair value hierarchy [Member] \| Commodity Derivatives [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	36	12
Level 1 of fair value hierarchy [Member] \| Other Contracts [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps		(2)
Level 2 of fair value hierarchy [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(344)	(3,849)
Level 2 of fair value hierarchy [Member] \| Interest Rate Swaps [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(183)	(121)
Level 2 of fair value hierarchy [Member] \| Forward Foreign Exchange Contracts [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(166)	111
Level 2 of fair value hierarchy [Member] \| Currency Swaps and Options [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(200)	(3,503)
Level 2 of fair value hierarchy [Member] \| Commodity Derivatives [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	302	(153)
Level 2 of fair value hierarchy [Member] \| Other Contracts [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(97)	(183)
Level 3 of Fair Value Hierarchy [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	297	468
Level 3 of Fair Value Hierarchy [Member] \| Commodity Derivatives [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	163	391
Level 3 of Fair Value Hierarchy [Member] \| Other Contracts [Member]
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	$ 134	$ 77

Other Reserves - Additional Information (Detail) - USD ($) $ in Millions		12 Months Ended
	Jan. 06, 2006	Dec. 31, 2017
Disclosure Of Reserves Within Equity [Line Items]
Tax related to vested awards		$ 11
Class A Shares [Member]
Disclosure Of Reserves Within Equity [Line Items]
Loan converted notes	4,827,974

Legal Proceedings and Other Contingencies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017 Case
Pesticide Litigation [Member]
Disclosure Of Legal Proceedings And Other Contingencies [Line Items]
Number of cases pending	35
Climate Change Litigation [Member]
Disclosure Of Legal Proceedings And Other Contingencies [Line Items]
Number of cases pending	9

Employees - Summary of Employee Costs (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($)
Classes Of Employee Benefits Expense [Abstract]
Redundancy costs	$ 1,441

Financial Instruments - Additional Information (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Financial Instruments [Abstract]
Derivative financial instruments held	$ 0	$ 0