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Share of profit of joint ventures and associates

^[1]

$ 32,504

$ 60,029

$ 90,544

$ 92,533

$ 174,278

(161)

854

632

693

2,116

Interest and other income

148

662

224

1,105

Total revenue and other income

32,491

60,959

91,838

93,450

177,499

Purchases

18,093

43,213

68,590

61,306

128,513

Production and manufacturing expenses

5,822

5,982

6,835

11,803

13,189

Selling, distribution and administrative expenses

2,370

2,393

2,881

4,763

5,233

Research and development

232

243

225

475

437

Exploration

723

294

439

1,018

745

Depreciation, depletion and amortisation

^[2]

28,089

7,093

6,699

35,182

12,649

Interest expense

1,070

1,118

1,252

2,188

2,411

Total expenditure

56,398

60,336

86,920

116,735

163,176

Income/(loss) before taxation

(23,907)

623

4,917

(23,284)

14,323

Taxation charge/(credit)

(5,806)

646

1,755

(5,160)

5,003

Income/(loss) for the period

^[1]

(18,101)

(23)

3,162

(18,124)

9,319

Income/(loss) attributable to non-controlling interest

164

320

Income/(loss) attributable to Royal Dutch Shell plc shareholders

$ (18,131)

$ (24)

$ 2,998

$ (18,155)

$ 8,999

Basic earnings per share ($ per share)

^[3]

$ (2.33)

$ 0.00

$ 0.37

$ (2.33)

$ 1.11

Diluted earnings per share ($ per share)

^[3]

$ (2.33)

$ 0.00

$ 0.37

$ (2.33)

$ 1.10

[1]	See Note 2 “Segment information”.
[2]	Includes impairment charges of$21,780 million (Q1 2020: $749 million; half year 2020: $22,529 million) mainly triggered by revision of Shell's mid- and long-term commodity price and refining margin outlook. See Notes 1 and 7.
[3]	See Note 3 “Earnings per share”.

Consolidated Statement of Income (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020
Statement1 [Line Items]
Impairment charges	$ 22,332
Depreciation, depletion and amortisation
Statement1 [Line Items]
Impairment charges	$ 21,780	$ 749	$ 22,529

Consolidated Statement of Comprehensive Income - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Statement of comprehensive income [abstract]

Income/(loss) for the period

^[1]

$ (18,101)

$ (23)

$ 3,162

$ (18,124)

$ 9,319

Items that may be reclassified to income in later periods:

- Currency translation differences

1,588

(3,935)

215

(2,347)

391

- Debt instruments remeasurements

(28)

- Cash flow hedging gains/(losses)

(137)

(152)

109

(289)

(348)

- Net investment hedging gains/(losses)

(99)

(8)

(99)

- Deferred cost of hedging

101

156

105

- Share of other comprehensive income/(loss) of joint ventures and associates

(60)

(1)

(30)

(56)

Total

1,481

(4,074)

413

(2,593)

125

Items that are not reclassified to income in later periods:

- Retirement benefits remeasurements

(4,924)

1,756

(1,172)

(3,167)

(2,646)

- Equity instruments remeasurements

(137)

(73)

(60)

- Share of other comprehensive income/(loss) of joint ventures and associates

(6)

(5)

Total

(4,828)

1,667

(1,251)

(3,160)

(2,621)

Other comprehensive income/(loss) for the period

(3,347)

(2,407)

(839)

(5,753)

(2,496)

Comprehensive income/(loss) for the period

(21,448)

(2,430)

2,323

(23,877)

6,823

Comprehensive income/(loss) attributable to non-controlling interest

(123)

180

(80)

358

Comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

$ (21,490)

$ (2,307)

$ 2,143

$ (23,797)

$ 6,465

[1]	See Note 2 “Segment information”.

Condensed Consolidated Balance Sheet - USD ($)
$ in Millions

Jun. 30, 2020

Dec. 31, 2019

Non-current assets

Intangible assets

$ 23,163

$ 23,486

Property, plant and equipment

213,100

238,349

Joint ventures and associates

21,771

22,808

Investments in securities

3,144

2,989

Deferred tax

15,573

10,524

Retirement benefits

^[1]

3,135

4,717

Trade and other receivables

7,681

8,085

Trade and other receivables

^[2]

1,331

689

Non-current assets

288,898

311,647

Current assets

Inventories

17,726

24,071

32,375

43,414

Cash and cash equivalents

^[2]

8,161

7,149

27,939

18,055

Current assets

86,201

92,689

Total assets

375,098

404,336

Non-current liabilities

Debt

87,460

81,360

Trade and other payables

2,731

2,342

Decommissioning and other provisions

^[2]

1,452

1,209

Deferred tax

11,743

14,522

Retirement benefits

^[1]

15,881

13,017

^[3]

25,993

21,799

Non-current liabilities

145,260

134,249

Current liabilities

Debt

17,530

15,064

Trade and other payables

34,615

49,208

Decommissioning and other provisions

^[2]

7,217

5,429

Taxes payable

6,479

6,693

Retirement benefits

391

419

3,160

2,811

Current liabilities

69,393

79,624

Total liabilities

214,653

213,873

Equity attributable to Royal Dutch Shell plc shareholders

157,156

186,476

Non-controlling interest

^[4]

3,289

3,987

Total equity

160,445

190,463

Total liabilities and equity

$ 375,098

$ 404,336

[1]	The change is mainly driven by a decrease in the weighted average discount rate applied caused by falling credit spreads and increasing market estimates of future inflation. See Note 1.
[2]	See Note 6 “Derivative financial instruments and debt excluding lease liabilities”.
[3]	The discount rate applied at June 30, 2020 was 1.75% (December 31, 2019: 3.0%). Compared with December 31, 2019, non-current decommissioning and restoration provisions increased by $3,999 million as a result of the change in the discount rate, to $25,993 million at June 30, 2020.
[4]	The change is mainly related to the non-controlling interest in Shell Midstream Partners, L.P. (“SHLX”) following the completion of the sale of Shell's 79% interest in the Mattox Pipeline Company LLC and certain logistics assets at the Shell Norco Manufacturing Complex to SHLX.

Condensed Consolidated Balance Sheet (Parenthetical) - USD ($)
$ in Millions

6 Months Ended

12 Months Ended

Jun. 30, 2020

Dec. 31, 2019

Statement1 [Line Items]

Discount rate, other provisions

1.75%

3.00%

Decommissioning and other provisions

^[1]

$ 25,993

$ 21,799

Mattox Pipeline Company LLC | Disposal group, disposed of by sale, not discontinued operations

Statement1 [Line Items]

Proportion of ownership interest in subsidiary sold

79.00%

Decommissioning and restoration

Statement1 [Line Items]

Increase in provisions

$ 3,999

[1]	The discount rate applied at June 30, 2020 was 1.75% (December 31, 2019: 3.0%). Compared with December 31, 2019, non-current decommissioning and restoration provisions increased by $3,999 million as a result of the change in the discount rate, to $25,993 million at June 30, 2020.

Consolidated Statement of Changes in Equity - USD ($)
$ in Millions

Total

Share capital

^[1]

Shares held in trust

Other reserves

^[2]

Retained earnings

Non-controlling interest

Beginning balance at Dec. 31, 2018

$ 202,538

$ 198,650

$ 685

$ (1,260)

$ 16,615

$ 182,610

$ 3,888

Comprehensive income/(loss) for the period

6,823

6,465

(2,534)

8,999

358

(102)

102

Dividends

(7,969)

(7,699)

(270)

(5,021)

(12)

(5,021)

Other changes in non-controlling interest

(118)

842

(276)

(683)

Ending balance at Jun. 30, 2019

196,254

192,278

674

(419)

13,715

178,308

3,977

Beginning balance at Dec. 31, 2019

190,463

186,476

657

(1,063)

14,451

172,431

3,987

Comprehensive income/(loss) for the period

(23,877)

(23,797)

(5,642)

(18,155)

(80)

(17)

Dividends

^[3]

(4,896)

(4,718)

(178)

(1,214)

(6)

(1,214)

Other changes in non-controlling interest

(16)

539

(324)

(231)

(14)

426

(440)

Ending balance at Jun. 30, 2020

$ 160,445

$ 157,156

$ 651

$ (524)

$ 8,508

$ 148,521

$ 3,289

[1]	See Note 4 “Share capital”.
[2]	See Note 5 “Other reserves”.
[3]	The amount charged to retained earnings is based on prevailing exchange rates on payment date.

- Definition

The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

+ References + Details

- Definition

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

+ References + Details

Consolidated Statement of Cash Flows - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Statement of cash flows [abstract]

Income before taxation for the period

$ (23,907)

$ 623

$ 4,917

$ (23,284)

$ 14,323

Adjustment for:

- Interest expense (net)

889

897

1,030

1,786

1,926

- Depreciation, depletion and amortisation

28,089

7,093

6,699

35,182

12,649

- Exploration well write-offs

518

202

601

321

- Net (gains)/losses on sale and revaluation of non-current assets and businesses

(128)

106

(379)

(21)

(444)

- Share of (profit)/loss of joint ventures and associates

161

(854)

(632)

(693)

(2,116)

- Dividends received from joint ventures and associates

610

531

1,217

1,141

1,961

- (Increase)/decrease in inventories

(3,713)

9,594

(61)

5,881

(2,902)

- (Increase)/decrease in current receivables

3,959

6,314

308

10,273

(1,117)

- Increase/(decrease) in current payables

(4,226)

(8,430)

321

(12,655)

1,104

- Derivative financial instruments

837

(171)

(480)

665

(1,589)

- Retirement benefits

293

(91)

203

- Decommissioning and other provisions

392

(102)

290

(294)

- Other

(480)

579

(39)

(13)

Tax paid

(730)

(1,321)

(2,110)

(2,051)

(4,199)

Cash flow from operating activities

2,563

14,851

11,031

17,415

19,661

Capital expenditure

(3,436)

(4,263)

(5,150)

(7,699)

(10,272)

Investments in joint ventures and associates

(161)

(559)

(160)

(720)

(601)

Investments in equity securities

(20)

(147)

(26)

(167)

(65)

Proceeds from sale of property, plant and equipment and businesses

211

1,613

644

1,824

822

Proceeds from sale of joint ventures and associates

423

547

102

970

646

Proceeds from sale of equity securities

135

288

Interest received

118

192

220

310

457

Other investing cash inflows

1,174

855

592

2,029

1,272

Other investing cash outflows

(691)

(1,028)

(404)

(1,719)

(1,335)

Cash flow from investing activities

(2,320)

(2,718)

(4,166)

(5,039)

(8,788)

Net increase/(decrease) in debt with maturity period within three months

321

145

412

Other debt:

- New borrowings

15,238

1,003

180

16,241

320

- Repayments

(7,113)

(2,723)

(2,848)

(9,836)

(4,381)

Interest paid

(1,088)

(1,033)

(1,214)

(2,121)

(2,329)

Change in non-controlling interest

324

(81)

243

(32)

(8)

(40)

(2)

Cash dividends paid to:

– Royal Dutch Shell plc shareholders

^[1]

(1,397)

(3,483)

(3,825)

(4,880)

(7,700)

– Non-controlling interest

(68)

(110)

(203)

(178)

(271)

Shares held in trust: net sales/(purchases) and dividends received

(216)

(1,486)

(2,142)

(1,702)

(4,396)

(18)

(182)

(7)

(199)

(463)

Cash flow from financing activities

5,721

(7,781)

(9,868)

(2,060)

(19,168)

Currency translation differences relating to cash and cash equivalents

164

(595)

(431)

Increase/(decrease) in cash and cash equivalents

6,128

3,756

(3,000)

9,884

(8,271)

Cash and cash equivalents at beginning of period

21,811

18,055

21,470

18,055

26,741

Cash and cash equivalents at end of period

$ 27,939

$ 21,811

$ 18,470

$ 27,939

$ 18,470

[1]

Cash dividends paid represents the payment of net dividends (after deduction of withholding taxes where applicable) and payment of withholding taxes on dividends paid in the previous quarter. Cash dividends paid during the second quarter 2020

is the total of the net dividend paid relating to the first quarter 2020 gross dividend and withholding taxes paid in relation to the fourth quarter 2019 gross dividend.

Basis of Preparation	6 Months Ended
Basis of Preparation	Jun. 30, 2020
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Basis of Preparation	Basis of preparation These unaudited Condensed Consolidated Interim Financial Statements ("Interim Statements") of Royal Dutch Shell plc (“the Company”) and its subsidiaries (collectively referred to as “Shell”) have been prepared in accordance with IAS 34 Interim Financial Reporting as issued by the International Accounting Standards Board (IASB) and as adopted by the European Union, and on the basis of the same accounting principles as those used in the Annual Report and Accounts (pages 190 to 238) and Form 20-F (pages 142 to 189) for the year ended December 31, 2019 as filed with the Registrar for Companies for England and Wales and the US Securities and Exchange Commission, respectively, and should be read in conjunction with these filings. Going concern These unaudited Interim Statements have been prepared on the going concern basis of accounting. In assessing the appropriateness of the going concern assumption, management have stressed Shell’s most recent financial projections to incorporate a range of potential future outcomes by considering Shell’s principal risks, further potential downside pressures on commodity prices and cash preservation measures, including reduced future operating costs, capital expenditure and dividend distributions. This assessment confirmed that Shell has adequate resources to continue its operations for at least 12 months from the approval of the unaudited Condensed Consolidated Interim Financial Statements. Therefore, the Directors consider it appropriate to continue to adopt the going concern basis of accounting in preparing these unaudited Condensed Consolidated Interim Financial Statements. The financial information presented in the unaudited Interim Statements does not constitute statutory accounts within the meaning of section 434(3) of the Companies Act 2006 (“the Act”). Statutory accounts for the year ended December 31, 2019 were published in Shell’s Annual Report and Accounts, a copy of which was delivered to the Registrar of Companies for England and Wales, and in Shell's Form 20-F. The auditor’s report on those accounts was unqualified, did not include a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report and did not contain a statement under sections 498(2) or 498(3) of the Act. Key accounting considerations related to COVID-19 and the macroeconomic environment. Significant estimates Future commodity price assumptions and management's view on the future development of refining margins represent a significant estimate and both were subject to change in the second quarter 2020, resulting in the recognition of impairments. The tax impact of impairments in the second quarter 2020 has been fully recognised in deferred tax positions as of June 30, 2020. See Note 7. After finalisation of the operating plan later in 2020 the overall deferred tax position will be reviewed. The retirement benefits remeasurements, recognised in the Consolidated Statement of Comprehensive Income, reflect the decrease in the weighted average discount rate applied caused by falling credit spreads and increasing market estimates of future inflation. The discount rate applied to provisions is reviewed on a regular basis. Following the significant decrease in capital markets rates in 2020 the discount rate was reviewed and adjusted in the second quarter 2020. See footnote 3 to the Condensed Consolidated Balance Sheet.

Segment Information

6 Months Ended

Jun. 30, 2020

Operating Segments [Abstract]

Segment Information

Segment information

With effect from 2020, Shell's reporting segments consist of Integrated Gas, Upstream, Oil Products, Chemicals and Corporate, reflecting the way Shell reviews and assesses its performance. Oil Products and Chemicals businesses were previously reported under the Downstream segment. Oil sands mining activities, previously included in the Upstream segment, are reported under Oil Products. Comparative information has been reclassified.

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. Sales between segments are based on prices generally equivalent to commercially available prices.

With effect from January 1, 2020, additional contracts are classified as held for trading purposes and consequently revenue is reported on a net rather than gross basis. The effect on revenue for the second quarter 2020 is a reduction of $8,028 million (Q1 2020: $16,313 million).

INFORMATION BY SEGMENT



Quarters						$ million	Half year
Q2 2020		Q1 2020		Q2 2019			2020		2019
						Third-party revenue
7,436		10,157		8,942		Integrated Gas	17,593		20,582
1,177		2,344		2,346		Upstream	3,521		4,647
21,596		44,297		75,837		Oil Products	65,893		141,888
2,283		3,221		3,406		Chemicals	5,504		7,138
12		11		13		Corporate	22		24
32,504		60,029		90,544		Total third-party revenue¹	92,533		174,278
						Inter-segment revenue²
558		891		1,045		Integrated Gas	1,449		2,137
4,117		6,476		8,827		Upstream	10,592		18,359
1,082		1,851		1,950		Oil Products	2,933		4,130
475		875		1,088		Chemicals	1,350		2,054
—		—		—		Corporate	—		—
						CCS earnings
(7,959	)	1,812		1,340		Integrated Gas	(6,147	)	4,134
(6,721	)	(863	)	1,435		Upstream	(7,584	)	3,059
(3,023	)	2,211		1,299		Oil Products	(811	)	2,523
164		146		(107)		Chemicals	311		345
(805	)	(453	)	(789	)	Corporate	(1,258	)	(1,460	)
(18,343	)	2,854		3,177		Total	(15,490	)	8,601

^1.

Includes revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. Second quarter 2020 included income of $1,405 million (Q1 2020: $6,686 million income; half year 2020: $8,091 million income). This amount includes both the reversal of prior gains of $686 million (Q1 2020: $317 million) related to sales contracts and prior losses of $507 million (Q1 2020: $76 million) related to purchase contracts that were previously recognised and where physical settlement has taken place in the second quarter 2020.


^2.	Comparative information for inter-segment revenue for Upstream, Oil Products and Chemicals has been revised to conform with reporting segment changes applicable from 2020. Inter-segment revenue for Integrated Gas for the half year 2019 has been revised from $1,989 million to amend for certain intra-segment transactions previously reported as inter-segment revenue.

RECONCILIATION OF INCOME FOR THE PERIOD TO CCS EARNINGS



Quarters						$ million	Half year
Q2 2020		Q1 2020		Q2 2019			2020		2019
(18,131	)	(24	)	2,998		Income/(loss) attributable to Royal Dutch Shell plc shareholders	(18,155	)	8,999
30		1		164		Income/(loss) attributable to non-controlling interest	31		320
(18,101	)	(23	)	3,162		Income/(loss) for the period	(18,124	)	9,319
						Current cost of supplies adjustment:
(432	)	3,774		30		Purchases	3,342		(955	)
98		(916	)	1		Taxation	(819	)	237
92		19		(16	)	Share of profit/(loss) of joint ventures and associates	111		—
(242	)	2,876		15		Current cost of supplies adjustment	2,634		(719	)
						of which:
(246	)	2,780		27		Attributable to Royal Dutch Shell plc shareholders	2,535		(681	)
4		96		(12	)	Attributable to non-controlling interest	100		(38	)
(18,343	)	2,854		3,177		CCS earnings	(15,490	)	8,601
						of which:
(18,377	)	2,756		3,025		CCS earnings attributable to Royal Dutch Shell plc shareholders	(15,620	)	8,318
34		97		152		CCS earnings attributable to non-controlling interest	131		282

Earnings per Share

6 Months Ended

Jun. 30, 2020

Earnings per share [abstract]

Earnings per Share

Earnings per share

EARNINGS PER SHARE



Quarters						Half year
Q2 2020		Q1 2020		Q2 2019		2020		2019
(18,131	)	(24	)	2,998	Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million)	(18,155	)	8,999
					Weighted average number of shares used as the basis for determining:
7,789.8		7,819.8		8,100.8	Basic earnings per share (million)	7,804.8		8,126.3
7,789.8		7,819.8		8,153.7	Diluted earnings per share (million)	7,804.8		8,182.1

Share Capital

6 Months Ended

Jun. 30, 2020

Share Capital, Reserves And Other Equity Interest [Abstract]

Share Capital

Share capital

ISSUED AND FULLY PAID ORDINARY SHARES OF €0.07 EACH¹



	Number of shares				Nominal value ($ million)
	A		B		A		B		Total
At January 1, 2020	4,151,787,517		3,729,407,107		349		308		657
Repurchases of shares	(50,548,018	)	(23,223,271	)	(4	)	(2	)	(6	)
At June 30, 2020	4,101,239,499		3,706,183,836		345		306		651
At January 1, 2019	4,471,889,296		3,745,486,731		376		309		685
Repurchases of shares	(139,414,447	)	—		(12	)	—		(12	)
At June 30, 2019	4,332,474,849		3,745,486,731		365		309		674

^1.Share capital at June 30, 2020 also included 50,000 issued and fully paid sterling deferred shares of £1 each.

At Royal Dutch Shell plc’s Annual General Meeting on May 19, 2020 the Board was authorised to allot ordinary shares in Royal Dutch Shell plc, and to grant rights to subscribe for, or to convert, any security into ordinary shares in Royal Dutch Shell plc, up to an aggregate nominal amount of €182.7 million (representing 2,611 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 19, 2021, and the end of the Annual General Meeting to be held in 2021, unless previously renewed, revoked or varied by Royal Dutch Shell plc in a general meeting.

Other Reserves

6 Months Ended

Jun. 30, 2020

Share Capital, Reserves And Other Equity Interest [Abstract]

Other Reserves

Other reserves

OTHER RESERVES



$ million	Merger reserve	Share premium reserve	Capital redemption reserve	Share plan reserve		Accumulated other comprehensive income		Total
At January 1, 2020	37,298	154	123	1,049		(24,173	)	14,451
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	—	—	—	—		(5,642	)	(5,642	)
Transfer from other comprehensive income	—	—	—	—		17		17
Repurchases of shares	—	—	6	—		—		6
Share-based compensation	—	—	—	(324	)	—		(324	)
At June 30, 2020	37,298	154	129	725		(29,798	)	8,508
At January 1, 2019	37,298	154	95	1,098		(22,030	)	16,615
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	—	—	—	—		(2,534	)	(2,534	)
Transfer from other comprehensive income	—	—	—	—		(102	)	(102	)
Repurchases of shares	—	—	12	—		—		12
Share-based compensation	—	—	—	(276	)	—		(276	)
At June 30, 2019	37,298	154	107	821		(24,664	)	13,715

The merger reserve and share premium reserve were established as a consequence of Royal Dutch Shell plc 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 merger reserve increased in 2016 following the issuance of shares for the acquisition of BG Group plc. The capital redemption reserve was established in connection with repurchases of shares of Royal Dutch Shell plc. The share plan reserve is in respect of equity-settled share-based compensation plans.

Derivative Financial Instruments and Debt Excluding Lease Liabilities

6 Months Ended

Jun. 30, 2020

Financial Instruments [Abstract]

Derivative Financial Instruments and Debt Excluding Lease Liabilities

Derivative financial instruments and debt excluding lease liabilities

As disclosed in the Consolidated Financial Statements for the year ended December 31, 2019, presented in the Annual Report and Accounts and Form 20-F for that year, Shell is exposed to the risks of changes in fair value of its financial assets and liabilities. The fair values of the financial assets and liabilities are defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Methods and assumptions used to estimate the fair values at June 30, 2020, are consistent with those used in the year ended December 31, 2019, though the carrying amounts of derivative financial instruments measured using predominantly unobservable inputs have changed since that date.

The table below provides the comparison of the fair value with the carrying amount of debt excluding lease liabilities, disclosed in accordance with IFRS 7 Financial Instruments: Disclosures.

DEBT EXCLUDING LEASE LIABILITIES



$ million	June 30, 2020	December 31, 2019
Carrying amount	75,918	65,887
Fair value¹	82,369	71,163

^1.Mainly determined from the prices quoted for these securities.

Impairments

6 Months Ended

Jun. 30, 2020

Impairment Of Assets [Abstract]

Impairments

The impairment loss in the second quarter 2020 was mainly triggered by revision of Shell's mid- and long-term commodity price and refining margin outlook reflecting the expected effects of the COVID-19 pandemic and related macroeconomic as well as energy market demand and supply fundamentals.

Impairments losses of $16,842 million post-tax ($22,332 million pre-tax, of which $21,780 million recognised in depreciation, depletion and amortisation and $552 million recognised in share of profit of joint ventures and associates)

mainly related to Integrated Gas for $8,151 million post-tax ($11,191 million pre-tax), mainly relating to the QGC Integrated Gas asset and Prelude floating LNG both in Australia, to Upstream for $4,658 million post-tax ($6,281 million pre-tax) mainly related to two unconventional assets in North America, a project in Nigeria (OPL245), two offshore projects in Brazil, four offshore projects in Europe and an asset in the US Gulf of Mexico, to Oil Products for $4,027 million post-tax ($4,851 million pre-tax) mainly relating to three refineries in Europe and North America, and to Corporate for $5 million post-tax ($9 million pre-tax).

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, potential costs associated with operational GHG emissions, product margins including forecast refining margins and expected production volumes. 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 the second quarter 2020 was 6% (2019: 6%).

Oil and gas price assumptions applied for impairment testing in Integrated Gas and Upstream 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. Factors impacting supply include 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 the second quarter 2020 were as follows:



Commodity price assumptions [A]	2020	2021	2022	2023
Brent crude oil ($/b)	35	40	50	60
Henry Hub natural gas ($/MMBtu)	1.75	2.50	2.50	2.75

[A] Money of the day.

The long-term price assumptions applied were $60 per barrel (/b) for Brent crude oil and $3.00 per million British thermal units (/MMBtu) for Henry Hub natural gas, both at real term 2020.

Until 2019 management’s estimate of longer-term refining margins in Oil Products was based on the reversion to mean methodology, unless a fundamental shift in markets had been identified, over the life of the refineries. Under this approach, it is assumed that refining margins would revert to historical averages over time. As from second quarter 2020, a different price methodology has been applied, based on Shell management's understanding and interpretation of demand and supply fundamentals in the near term and taking into account various other factors such as industry rationalisation and energy transition in the long term. This resulted in a downward revision of average long-term refining margins by around 30% from previous assumptions applied.

Approximately 50% of the combined “Property, Plant and Equipment, Joint Ventures and Associates as well as Intangible Assets” carrying amount was tested for impairment in the second quarter 2020. The main sensitivity in the impairment test is the long term Brent price assumption. For sensitivity purposes, a decrease from 2024 of the long-term Brent price assumption to $55/b (real term 2020), would ceteris paribus result in some additional $6 - $7 billion pre-tax impairment at June 30, 2020.

Basis of Preparation (Policies)	6 Months Ended
Basis of Preparation (Policies)	Jun. 30, 2020
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Going concern	Going concern These unaudited Interim Statements have been prepared on the going concern basis of accounting. In assessing the appropriateness of the going concern assumption, management have stressed Shell’s most recent financial projections to incorporate a range of potential future outcomes by considering Shell’s principal risks, further potential downside pressures on commodity prices and cash preservation measures, including reduced future operating costs, capital expenditure and dividend distributions. This assessment confirmed that Shell has adequate resources to continue its operations for at least 12 months from the approval of the unaudited Condensed Consolidated Interim Financial Statements. Therefore, the Directors consider it appropriate to continue to adopt the going concern basis of accounting in preparing these unaudited Condensed Consolidated Interim Financial Statements.
Significant estimates	Significant estimates Future commodity price assumptions and management's view on the future development of refining margins represent a significant estimate and both were subject to change in the second quarter 2020, resulting in the recognition of impairments. The tax impact of impairments in the second quarter 2020 has been fully recognised in deferred tax positions as of June 30, 2020. See Note 7. After finalisation of the operating plan later in 2020 the overall deferred tax position will be reviewed. The retirement benefits remeasurements, recognised in the Consolidated Statement of Comprehensive Income, reflect the decrease in the weighted average discount rate applied caused by falling credit spreads and increasing market estimates of future inflation. The discount rate applied to provisions is reviewed on a regular basis. Following the significant decrease in capital markets rates in 2020 the discount rate was reviewed and adjusted in the second quarter 2020. See footnote 3 to the Condensed Consolidated Balance Sheet.

Segment Information (Tables)

6 Months Ended

Jun. 30, 2020

Operating Segments [Abstract]

Summary of Information by Segment

INFORMATION BY SEGMENT



Quarters						$ million	Half year
Q2 2020		Q1 2020		Q2 2019			2020		2019
						Third-party revenue
7,436		10,157		8,942		Integrated Gas	17,593		20,582
1,177		2,344		2,346		Upstream	3,521		4,647
21,596		44,297		75,837		Oil Products	65,893		141,888
2,283		3,221		3,406		Chemicals	5,504		7,138
12		11		13		Corporate	22		24
32,504		60,029		90,544		Total third-party revenue¹	92,533		174,278
						Inter-segment revenue²
558		891		1,045		Integrated Gas	1,449		2,137
4,117		6,476		8,827		Upstream	10,592		18,359
1,082		1,851		1,950		Oil Products	2,933		4,130
475		875		1,088		Chemicals	1,350		2,054
—		—		—		Corporate	—		—
						CCS earnings
(7,959	)	1,812		1,340		Integrated Gas	(6,147	)	4,134
(6,721	)	(863	)	1,435		Upstream	(7,584	)	3,059
(3,023	)	2,211		1,299		Oil Products	(811	)	2,523
164		146		(107)		Chemicals	311		345
(805	)	(453	)	(789	)	Corporate	(1,258	)	(1,460	)
(18,343	)	2,854		3,177		Total	(15,490	)	8,601

^1.

^2.

Comparative information for inter-segment revenue for Upstream, Oil Products and Chemicals has been revised to conform with reporting segment changes applicable from 2020. Inter-segment revenue for Integrated Gas for the half year 2019 has been revised from $1,989 million to amend for certain intra-segment transactions previously reported as inter-segment revenue.

Summary of Reconciliation of CCS Earnings to Income

RECONCILIATION OF INCOME FOR THE PERIOD TO CCS EARNINGS



Quarters						$ million	Half year
Q2 2020		Q1 2020		Q2 2019			2020		2019
(18,131	)	(24	)	2,998		Income/(loss) attributable to Royal Dutch Shell plc shareholders	(18,155	)	8,999
30		1		164		Income/(loss) attributable to non-controlling interest	31		320
(18,101	)	(23	)	3,162		Income/(loss) for the period	(18,124	)	9,319
						Current cost of supplies adjustment:
(432	)	3,774		30		Purchases	3,342		(955	)
98		(916	)	1		Taxation	(819	)	237
92		19		(16	)	Share of profit/(loss) of joint ventures and associates	111		—
(242	)	2,876		15		Current cost of supplies adjustment	2,634		(719	)
						of which:
(246	)	2,780		27		Attributable to Royal Dutch Shell plc shareholders	2,535		(681	)
4		96		(12	)	Attributable to non-controlling interest	100		(38	)
(18,343	)	2,854		3,177		CCS earnings	(15,490	)	8,601
						of which:
(18,377	)	2,756		3,025		CCS earnings attributable to Royal Dutch Shell plc shareholders	(15,620	)	8,318
34		97		152		CCS earnings attributable to non-controlling interest	131		282

Earnings per Share (Tables)

6 Months Ended

Jun. 30, 2020

Earnings per share [abstract]

Schedule of Earnings per Share

EARNINGS PER SHARE



Quarters						Half year
Q2 2020		Q1 2020		Q2 2019		2020		2019
(18,131	)	(24	)	2,998	Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million)	(18,155	)	8,999
					Weighted average number of shares used as the basis for determining:
7,789.8		7,819.8		8,100.8	Basic earnings per share (million)	7,804.8		8,126.3
7,789.8		7,819.8		8,153.7	Diluted earnings per share (million)	7,804.8		8,182.1

Share Capital (Tables)

6 Months Ended

Jun. 30, 2020

Share Capital, Reserves And Other Equity Interest [Abstract]

Summary of Issued and Fully Paid Ordinary Shares

ISSUED AND FULLY PAID ORDINARY SHARES OF €0.07 EACH¹



	Number of shares				Nominal value ($ million)
	A		B		A		B		Total
At January 1, 2020	4,151,787,517		3,729,407,107		349		308		657
Repurchases of shares	(50,548,018	)	(23,223,271	)	(4	)	(2	)	(6	)
At June 30, 2020	4,101,239,499		3,706,183,836		345		306		651
At January 1, 2019	4,471,889,296		3,745,486,731		376		309		685
Repurchases of shares	(139,414,447	)	—		(12	)	—		(12	)
At June 30, 2019	4,332,474,849		3,745,486,731		365		309		674

^1.Share capital at June 30, 2020 also included 50,000 issued and fully paid sterling deferred shares of £1 each.

Other Reserves (Tables)

6 Months Ended

Jun. 30, 2020

Share Capital, Reserves And Other Equity Interest [Abstract]

Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders

OTHER RESERVES



$ million	Merger reserve	Share premium reserve	Capital redemption reserve	Share plan reserve		Accumulated other comprehensive income		Total
At January 1, 2020	37,298	154	123	1,049		(24,173	)	14,451
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	—	—	—	—		(5,642	)	(5,642	)
Transfer from other comprehensive income	—	—	—	—		17		17
Repurchases of shares	—	—	6	—		—		6
Share-based compensation	—	—	—	(324	)	—		(324	)
At June 30, 2020	37,298	154	129	725		(29,798	)	8,508
At January 1, 2019	37,298	154	95	1,098		(22,030	)	16,615
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	—	—	—	—		(2,534	)	(2,534	)
Transfer from other comprehensive income	—	—	—	—		(102	)	(102	)
Repurchases of shares	—	—	12	—		—		12
Share-based compensation	—	—	—	(276	)	—		(276	)
At June 30, 2019	37,298	154	107	821		(24,664	)	13,715

Derivative Financial Instruments and Debt Excluding Lease Liabilities (Tables)

6 Months Ended

Jun. 30, 2020

Financial Instruments [Abstract]

Comparison of the Fair Value with the Carrying Amount of Debt Excluding Lease Liabilities

The table below provides the comparison of the fair value with the carrying amount of debt excluding lease liabilities, disclosed in accordance with IFRS 7 Financial Instruments: Disclosures.

DEBT EXCLUDING LEASE LIABILITIES



$ million	June 30, 2020	December 31, 2019
Carrying amount	75,918	65,887
Fair value¹	82,369	71,163

^1.Mainly determined from the prices quoted for these securities.

Impairments (Tables)

6 Months Ended

Jun. 30, 2020

Impairment Of Assets [Abstract]

Summary of Commodity Price Assumptions Applied in Impairment Testing

The near-term commodity price assumptions applied in impairment testing in the second quarter 2020 were as follows:



Commodity price assumptions [A]	2020	2021	2022	2023
Brent crude oil ($/b)	35	40	50	60
Henry Hub natural gas ($/MMBtu)	1.75	2.50	2.50	2.75

[A] Money of the day.

Segment Information - Narrative (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Disclosure of reclassifications or changes in presentation [line items]

Reduction in revenue

^[1]

$ (32,504)

$ (60,029)

$ (90,544)

$ (92,533)

$ (174,278)

Contracts classified as held for trading reported net

Disclosure of reclassifications or changes in presentation [line items]

Reduction in revenue

$ 8,028

$ 16,313

[1]	See Note 2 “Segment information”.

- Definition

Expiry date 2020-01-01: 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. Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 28
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 23
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2019-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 32
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_32&doctype=Standard
-URIDate 2019-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 33
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2019-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 34
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_34&doctype=Standard
-URIDate 2019-03-27

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 82
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_82_a&doctype=Standard
-URIDate 2019-03-27

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_103&doctype=Standard
-URIDate 2019-03-27

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_102&doctype=Standard
-URIDate 2019-03-27

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2019-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2019-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2019-03-27

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2019-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2019-03-27

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2019-01-01
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2019-03-27

+ Details

Segment Information - Information by Segment (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

^[1]

$ 32,504

$ 60,029

$ 90,544

$ 92,533

$ 174,278

Other revenue

1,405

6,686

8,091

Operating segments

Integrated Gas | Operating segments

32,504

60,029

90,544

92,533

174,278

Integrated Gas | Inter-segment

7,436

10,157

8,942

17,593

20,582

Upstream | Operating segments

558

891

1,045

1,449

2,137

1,177

2,344

2,346

3,521

4,647

Upstream | Inter-segment

Oil Products | Operating segments

4,117

6,476

8,827

10,592

18,359

Oil Products | Inter-segment

21,596

44,297

75,837

65,893

141,888

Chemicals | Operating segments

1,082

1,851

1,950

2,933

4,130

Chemicals | Inter-segment

2,283

3,221

3,406

5,504

7,138

Corporate | Operating segments

475

875

1,088

1,350

2,054

Corporate | Inter-segment

CCS Earnings

CCS Earnings | Integrated Gas

(18,343)

2,854

3,177

(15,490)

8,601

(7,959)

1,812

1,340

(6,147)

4,134

CCS Earnings | Upstream

CCS Earnings | Oil Products

(6,721)

(863)

1,435

(7,584)

3,059

(3,023)

2,211

1,299

(811)

2,523

CCS Earnings | Chemicals

164

146

(107)

311

345

CCS Earnings | Corporate

Previously stated | Integrated Gas | Inter-segment

(805)

(453)

$ (789)

$ (1,258)

(1,460)

$ 1,989

Sales contract

Reversal of gains on sales contracts

686

317

Purchase contract

Reversal of losses on purchase contracts

$ 507

$ 76

[1]	See Note 2 “Segment information”.

Segment Information - Summary of Reconciliation of Income to CCS Earnings (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Disclosure Of Reconciliation Of Ccs Earnings To Income [Line Items]

Income/(loss) attributable to Royal Dutch Shell plc shareholders

$ (18,131)

$ (24)

$ 2,998

$ (18,155)

$ 8,999

Income/(loss) attributable to non-controlling interest

164

320

Income/(loss) for the period

^[1]

(18,101)

(23)

3,162

(18,124)

9,319

CCS Earnings

Current cost of supplies adjustment:

Purchases

(432)

3,774

3,342

(955)

Taxation

(916)

(819)

237

Share of profit/(loss) of joint ventures and associates

(16)

111

Current cost of supplies adjustment

(242)

2,876

2,634

(719)

of which:

Attributable to Royal Dutch Shell plc shareholders

(246)

2,780

2,535

(681)

Attributable to non-controlling interest

(12)

100

(38)

CCS earnings attributable to Royal Dutch Shell plc shareholders

(18,343)

2,854

3,177

(15,490)

8,601

of which:

(18,377)

2,756

3,025

(15,620)

8,318

CCS earnings attributable to non-controlling interest

$ 34

$ 97

$ 152

$ 131

$ 282

[1]	See Note 2 “Segment information”.

Earnings per Share - Schedule of Earnings per Share (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings per share [abstract]
Income/(loss) attributable to Royal Dutch Shell plc shareholders	$ (18,131)	$ (24)	$ 2,998	$ (18,155)	$ 8,999
Weighted average number of shares used as the basis for determining:
Basic earnings per share (in shares)	7,789.8	7,819.8	8,100.8	7,804.8	8,126.3
Diluted earnings per share (in shares)	7,789.8	7,819.8	8,153.7	7,804.8	8,182.1

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Details)
$ in Millions

6 Months Ended

Jun. 30, 2020

£ / shares

€ / shares

Jun. 30, 2020

USD ($)

Jun. 30, 2019

USD ($)

Disclosure of classes of share capital [line items]

Disclosure of classes of share capital [line items]

$ (1,214)

$ (5,021)

Share capital

657

685

^[1]

(6)

(12)

Class A Shares | Share capital

$ 651

$ 674

Disclosure of classes of share capital [line items]

Par value per share (in eur per share) | € / shares

€ 0.07

Beginning balance (in shares) | shares

4,151,787,517

4,471,889,296

Repurchases of shares (in shares) | shares

(50,548,018)

(139,414,447)

Ending balance (in shares) | shares

4,101,239,499

4,332,474,849

$ 349

$ 376

(4)

(12)

Number of shares issued (in shares) | shares

$ 345

$ 365

50,000

Deferred shares (in gbp per share) | £ / shares

€ 1

Class B Shares | Share capital

Disclosure of classes of share capital [line items]

Par value per share (in eur per share) | € / shares

€ 0.07

Beginning balance (in shares) | shares

3,729,407,107

3,745,486,731

Repurchases of shares (in shares) | shares

(23,223,271)

Ending balance (in shares) | shares

3,706,183,836

3,745,486,731

$ 308

$ 309

(2)

Number of shares issued (in shares) | shares

$ 306

$ 309

50,000

Deferred shares (in gbp per share) | £ / shares

€ 1

[1]	See Note 4 “Share capital”.

Share Capital - Narrative (Details) - Ordinary shares issue mandate € / shares in Units, € in Millions, shares in Millions	May 19, 2020 EUR (€) € / shares shares
Disclosure of classes of share capital [line items]
Common stock, value authorised \| €	€ 182.7
Common stock, shares authorised (in shares) \| shares	2,611
Par value per share (in eur per share) \| € / shares	€ 0.07

Other Reserves - Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 30, 2020

Mar. 31, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]

Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

$ (21,490)

$ (2,307)

$ 2,143

$ (23,797)

$ 6,465

Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]

(1,214)

(5,021)

Total

Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

14,451

16,615

(5,642)

(2,534)

(102)

^[1]

(324)

(276)

Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]

8,508

13,715

8,508

13,715

Merger reserve

Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

37,298

Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]

37,298

Share premium reserve

Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

154

Capital redemption reserve

154

Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]

Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

123

Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]

129

107

129

107

Share plan reserve

Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

1,049

1,098

(324)

(276)

Accumulated other comprehensive income

725

821

725

821

Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]

Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders

$ (24,173)

(24,173)

(22,030)

(5,642)

(2,534)

(102)