0001306965-21-000043 | 6-K | XBRL Viewer

Cover Page	6 Months Ended
Cover Page	Jun. 30, 2021
Cover [Abstract]
Document Type	6-K
Entity File Number	1-32575
Entity Registrant Name	Royal Dutch Shell plc
Entity Address, Address Line One	Carel van Bylandtlaan 30
Entity Address, Postal Zip Code	2596 HR
Entity Address, City or Town	The Hague
Entity Address, Country	NL
Amendment Flag	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001306965
Current Fiscal Year End Date	--12-31

Basis of preparation (Policies)	6 Months Ended
Basis of preparation (Policies)	Jun. 30, 2021
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Key accounting considerations, significant judgements and estimates	Key accounting considerations, significant judgements and 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 2020, resulting in the recognition of impairments in 2020. These assumptions continue to apply for impairment testing purposes in the second quarter 2021.

Segment information (Tables)

6 Months Ended

Jun. 30, 2021

Operating Segments [Abstract]

Summary of Reconciliation of CCS Earnings to Income

RECONCILIATION OF INCOME FOR THE PERIOD TO CCS EARNINGS


Quarters			$ million	Half year
Q2 2021	Q1 2021	Q2 2020		2021	2020
3,428	5,660	(18,131)	Income/(loss) attributable to Royal Dutch Shell plc shareholders	9,087	(18,155)
131	124	30	Income/(loss) attributable to non-controlling interest	255	31
3,559	5,784	(18,101)	Income/(loss) for the period	9,343	(18,124)
			Current cost of supplies adjustment:
(994)	(1,631)	(432)	Purchases	(2,625)	3,342
208	353	98	Taxation	562	(819)
(33)	(76)	92	Share of profit/(loss) of joint ventures and associates	(108)	111
(818)	(1,354)	(242)	Current cost of supplies adjustment	(2,172)	2,634
			of which:
(793)	(1,314)	(246)	Attributable to Royal Dutch Shell plc shareholders	(2,108)	2,535
(25)	(39)	4	Attributable to non-controlling interest	(64)	100
2,741	4,430	(18,343)	CCS earnings	7,171	(15,490)
			of which:
2,634	4,345	(18,377)	CCS earnings attributable to Royal Dutch Shell plc shareholders	6,980	(15,620)
106	85	34	CCS earnings attributable to non-controlling interest	191	131

Other reserves (Tables)

6 Months Ended

Jun. 30, 2021

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, 2021	37,298	154	129	906	(25,735)	12,752
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	—	—	—	—	6,033	6,033
Transfer from other comprehensive income	—	—	—	—	(15)	(15)

Share-based compensation	—	—	—	(219)	—	(219)
At June 30, 2021	37,298	154	129	687	(19,717)	18,552
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

Derivative financial instruments and debt excluding lease liabilities (Tables)

6 Months Ended

Jun. 30, 2021

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, 2021	December 31, 2020
Carrying amount	71,736	79,594
Fair value¹	78,216	88,294

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

Other notes to the unaudited Condensed Consolidated Interim Financial Statements (Tables)

6 Months Ended

Jun. 30, 2021

Other notes to the unaudited Condensed Consolidated Interim Financial Statements [Abstract]

Interest and other income


Quarters			$ million	Half year
Q2 2021	Q1 2021	Q2 2020		2021	2020
134	2,455	148	Interest and other income	2,590	224
			of which:
95	134	158	Interest income	230	357
34	1	14	Dividend income (from investments in equity securities)	35	16
(55)	2,073	128	Net gains on sales and revaluation of non-current assets and businesses	2,018	21
4	85	(124)	Net foreign exchange (losses)/gains on financing activities	90	(206)
56	161	(27)	Other	217	36

Depreciation, depletion and amortisation



Quarters			$ million	Half year
Q2 2021	Q1 2021	Q2 2020		2021	2020
8,223	5,896	28,089	Depreciation, depletion and amortisation	14,119	35,182

Depreciation, depletion and amortisation in Q2 2021 includes $2,333 million pre-tax (Q1 2021:$84 million; Q2 2020:$21,780 million) of impairments mainly related to two refineries in the USA within Oil Products classified as held for sale ($1,207 million), one site in the USA within Chemicals classified as held for sale ($177 million) and an exploration and evaluation asset within Integrated Gas ($600 million).

Taxation charge/(credit)


Quarters			$ million	Half year
Q2 2021	Q1 2021	Q2 2020		2021	2020
571	2,453	(5,806)	Taxation charge/(credit)	3,024	(5,160)

Retirement benefits


$ million
	June 30, 2021	December 31, 2020
Non-current assets
Retirement benefits	7,941	2,474
Non-current liabilities
Retirement benefits¹	12,435	15,605
Deficit	4,494	13,131

1.As from January 1, 2021 the 'Retirement benefits' liability has been classified under non-current liabilities (previously partly presented within current liabilities). Prior period comparatives have been revised by $437 million to conform with current year presentation.

Income taxes payable

$ million

June 30, 2021

December 31, 2020

Income taxes payable

2,837

3,111

Segment information - Summary of Reconciliation of Income to CCS Earnings (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Current cost of supplies adjustment:
Purchases	$ (994)	$ (1,631)	$ (432)	$ (2,625)	$ 3,342
Taxation	208	353	98	562	(819)
Share of profit/(loss) of joint ventures and associates	(33)	(76)	92	(108)	111
Current cost of supplies adjustment	(818)	(1,354)	(242)	(2,172)	2,634
of which:
Attributable to Royal Dutch Shell plc shareholders	(793)	(1,314)	(246)	(2,108)	2,535
Attributable to non-controlling interest	(25)	(39)	4	(64)	100
CCS earnings	$ 2,741	$ 4,430	$ (18,343)	$ 7,171	$ (15,490)

Other reserves - Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Transfer from other comprehensive income	$ (15)	$ 17
Share-based compensation	$ (219)	$ (324)

Derivative financial instruments and debt excluding lease liabilities - Comparison of the Fair Value with the Carrying Amount of Debt Excluding Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2021	Dec. 31, 2020
Financial Instruments [Abstract]
Fair value	$ 78,216	$ 88,294

Other notes to the unaudited Condensed Consolidated Interim Financial Statements - Interest and Other Income (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
of which:
Net gains on sales and revaluation of non-current assets and businesses	$ (55)	$ 2,073	$ 128	$ 2,018	$ 21
Other	$ 56	$ 161	$ (27)	$ 217	$ 36

Events after reporting period (Details)	Dec. 31, 2030
Disclosure Of Commitments And Contingent Liabilities [Abstract]
Required reduction of CO@ emissions of Shell group operations and energy-carrying products sold, percent, by 2030	45.00%

Label

Element

Value

Other Inflows Of Cash, Classified As Investing Activities

rdsa_OtherInflowsOfCashClassifiedAsInvestingActivities

$ 799,000,000

Other Inflows Of Cash, Classified As Investing Activities

rdsa_OtherInflowsOfCashClassifiedAsInvestingActivities

711,000,000

Other Inflows Of Cash, Classified As Investing Activities

rdsa_OtherInflowsOfCashClassifiedAsInvestingActivities

1,174,000,000

Other Inflows Of Cash, Classified As Investing Activities

rdsa_OtherInflowsOfCashClassifiedAsInvestingActivities

1,510,000,000

Other Inflows Of Cash, Classified As Investing Activities

rdsa_OtherInflowsOfCashClassifiedAsInvestingActivities

2,029,000,000

Proceeds From (Payments Of) Derivative Financial Instruments

rdsa_ProceedsFromPaymentsOfDerivativeFinancialInstruments

(57,000,000)

Proceeds From (Payments Of) Derivative Financial Instruments

rdsa_ProceedsFromPaymentsOfDerivativeFinancialInstruments

(449,000,000)

Proceeds From (Payments Of) Derivative Financial Instruments

rdsa_ProceedsFromPaymentsOfDerivativeFinancialInstruments

324,000,000

Proceeds From (Payments Of) Derivative Financial Instruments

rdsa_ProceedsFromPaymentsOfDerivativeFinancialInstruments

(506,000,000)

Proceeds From (Payments Of) Derivative Financial Instruments

rdsa_ProceedsFromPaymentsOfDerivativeFinancialInstruments

243,000,000

Current Cost Of Supplies Earnings Attributable To Owners Of Parent

rdsa_CurrentCostOfSuppliesEarningsAttributableToOwnersOfParent

2,634,000,000

Current Cost Of Supplies Earnings Attributable To Owners Of Parent

rdsa_CurrentCostOfSuppliesEarningsAttributableToOwnersOfParent

4,345,000,000

Current Cost Of Supplies Earnings Attributable To Owners Of Parent

rdsa_CurrentCostOfSuppliesEarningsAttributableToOwnersOfParent

(18,377,000,000)

Current Cost Of Supplies Earnings Attributable To Owners Of Parent

rdsa_CurrentCostOfSuppliesEarningsAttributableToOwnersOfParent

6,980,000,000

Current Cost Of Supplies Earnings Attributable To Owners Of Parent

rdsa_CurrentCostOfSuppliesEarningsAttributableToOwnersOfParent

(15,620,000,000)

Other Outflows Of Cash, Classified As Investing Activities

rdsa_OtherOutflowsOfCashClassifiedAsInvestingActivities

746,000,000

Other Outflows Of Cash, Classified As Investing Activities

rdsa_OtherOutflowsOfCashClassifiedAsInvestingActivities

837,000,000

Other Outflows Of Cash, Classified As Investing Activities

rdsa_OtherOutflowsOfCashClassifiedAsInvestingActivities

691,000,000

Other Outflows Of Cash, Classified As Investing Activities

rdsa_OtherOutflowsOfCashClassifiedAsInvestingActivities

1,583,000,000

Other Outflows Of Cash, Classified As Investing Activities

rdsa_OtherOutflowsOfCashClassifiedAsInvestingActivities

1,719,000,000

Purchase Sales And Dividends Received Net

rdsa_PurchaseSalesAndDividendsReceivedNet

2,000,000

Purchase Sales And Dividends Received Net

rdsa_PurchaseSalesAndDividendsReceivedNet

63,000,000

Purchase Sales And Dividends Received Net

rdsa_PurchaseSalesAndDividendsReceivedNet

18,000,000

Purchase Sales And Dividends Received Net

rdsa_PurchaseSalesAndDividendsReceivedNet

65,000,000

Purchase Sales And Dividends Received Net

rdsa_PurchaseSalesAndDividendsReceivedNet

199,000,000

Change In Noncontrolling Interest

rdsa_ChangeInNoncontrollingInterest

Change In Noncontrolling Interest

rdsa_ChangeInNoncontrollingInterest

15,000,000

Change In Noncontrolling Interest

rdsa_ChangeInNoncontrollingInterest

(32,000,000)

Change In Noncontrolling Interest

rdsa_ChangeInNoncontrollingInterest

15,000,000

Change In Noncontrolling Interest

rdsa_ChangeInNoncontrollingInterest

(40,000,000)

Current Cost Of Supplies Earnings Attributable To Noncontrolling Interests

rdsa_CurrentCostOfSuppliesEarningsAttributableToNoncontrollingInterests

106,000,000

Current Cost Of Supplies Earnings Attributable To Noncontrolling Interests

rdsa_CurrentCostOfSuppliesEarningsAttributableToNoncontrollingInterests

85,000,000

Current Cost Of Supplies Earnings Attributable To Noncontrolling Interests

rdsa_CurrentCostOfSuppliesEarningsAttributableToNoncontrollingInterests

34,000,000

Current Cost Of Supplies Earnings Attributable To Noncontrolling Interests

rdsa_CurrentCostOfSuppliesEarningsAttributableToNoncontrollingInterests

191,000,000

Current Cost Of Supplies Earnings Attributable To Noncontrolling Interests

rdsa_CurrentCostOfSuppliesEarningsAttributableToNoncontrollingInterests

131,000,000

Investments In Securities

rdsa_InvestmentsInSecurities

3,554,000,000

Investments In Securities

rdsa_InvestmentsInSecurities

$ 3,222,000,000

Number Of Refineries, Impaired

rdsa_NumberOfRefineriesImpaired

Number Of Sites Held For Sale

rdsa_NumberOfSitesHeldForSale

Deferred Shares Redeemable Per Share

rdsa_DeferredSharesRedeemablePerShare

$ 1

Deferred Shares Redeemable Per Share

rdsa_DeferredSharesRedeemablePerShare

$ 1

Ordinary Shares Issued And Fully Paid Value