Shell (SHEL) 6-K 1 Nov 18 2018 Q3 Unaudited Condensed Interim Financial Report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2018
Document - Document and Entity Information [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	RDSA
Entity Registrant Name	ROYAL DUTCH SHELL PLC
Entity Central Index Key	1,306,965
Current Fiscal Year End Date	--12-31

Consolidated Statement of Incom

Consolidated Statement of Income - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Profit or loss [abstract]
Revenue	[1]	$ 100,151	$ 96,765	$ 75,830	$ 286,151	$ 219,757
Share of profit of joint ventures and associates		1,000	716	1,062	2,755	3,191
Interest and other income		397	1,787	841	3,024	798
Total revenue and other income		101,548	99,268	77,733	291,930	223,746
Purchases		76,070	73,121	54,849	215,719	159,352
Production and manufacturing expenses		6,256	6,988	6,497	20,167	20,089
Selling, distribution and administrative expenses		2,829	2,781	2,750	8,198	7,556
Research and development		227	237	230	672	662
Exploration		322	243	326	795	1,024
Depreciation, depletion and amortisation	[2]	5,198	5,359	6,408	15,891	20,427
Interest expense		909	929	1,011	2,774	3,058
Total expenditure		91,811	89,658	72,071	264,216	212,168
Income/(loss) before taxation		9,737	9,610	5,662	27,714	11,578
Taxation charge/(credit)		3,696	3,422	1,450	9,454	2,080
Income/(loss) for the period	[1]	6,041	6,188	4,212	18,260	9,498
Income/(loss) attributable to non-controlling interest		202	164	125	498	328
Income/(loss) attributable to Royal Dutch Shell plc shareholders		5,839	6,024	4,087	17,762	9,170
Income/(loss) for the period	[1]	$ 6,041	$ 6,188	$ 4,212	$ 18,260	$ 9,498
Basic earnings per share ($)	[3]	$ 0.70	$ 0.72	$ 0.50	$ 2.14	$ 1.12
Diluted earnings per share ($)	[3]	$ 0.70	$ 0.72	$ 0.49	$ 2.12	$ 1.11
[1]	See Note 2 "Segment information".
[2]	Third quarter 2018 includes an overall impairment reversal of $253 million, mainly related to Upstream assets in North America, where an impairment reversal for a shale asset was partly offset by an impairment loss for an offshore asset.
[3]	See Note 3 "Earnings per share".

Consolidated Statement of Inc_2

Consolidated Statement of Income (Parenthetical) $ in Millions	3 Months Ended
	Sep. 30, 2018USD ($)
Profit or loss [abstract]
Impairment charges	$ 253

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of comprehensive income [abstract]
Income/(loss) for the period	[1]	$ 6,041	$ 6,188	$ 4,212	$ 18,260	$ 9,498
Items that may be reclassified to income in later periods:
Currency translation differences		(500)	(2,782)	1,552	(2,818)	4,801
Unrealised gains/(losses) on securities	[2]	0	0	328	0	335
Debt instruments remeasurements	[2]	(1)	(2)	0	(15)	0
Cash flow hedging gains/(losses)		(69)	(632)	(327)	(769)	(68)
Deferred cost of hedging	[2]	43	(98)	0	(148)	0
Share of other comprehensive income/(loss) of joint ventures and associates		8	(57)	(8)	(27)	124
Total		(519)	(3,571)	1,545	(3,777)	5,192
Items that are not reclassified to income in later periods:
Retirement benefits remeasurements		615	1,265	(512)	3,162	2,660
Equity instruments remeasurements	[2]	84	131	0	(203)	0
Share of other comprehensive income/(loss) of joint ventures and associates		(2)	0	0	(1)	0
Total		697	1,396	(512)	2,958	2,660
Other comprehensive income/(loss) for the period		178	(2,175)	1,033	(819)	7,852
Comprehensive income/(loss) for the period		6,219	4,013	5,245	17,441	17,350
Comprehensive income/(loss) attributable to non-controlling interest		173	83	177	349	445
Comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders		6,046	3,930	5,068	17,092	16,905
Comprehensive income/(loss) for the period		$ 6,219	$ 4,013	$ 5,245	$ 17,441	$ 17,350
[1]	See Note 2 "Segment information".
[2]	See Note 1 "Basis of preparation" regarding IFRS 9 Financial Instruments.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet - USD ($) $ in Millions		Sep. 30, 2018	Dec. 31, 2017
Non-current assets
Intangible assets		$ 23,684	$ 24,180
Property, plant and equipment		224,172	226,380
Joint ventures and associates		25,619	27,927
Investments in securities		3,057	7,222
Deferred tax		11,565	13,791
Retirement benefits		4,121	2,799
Trade and other receivables		7,902	8,475
Derivative financial instruments	[1]	623	919
Non-current assets		300,743	311,693
Current assets
Inventories		29,313	25,223
Trade and other receivables		51,097	44,565
Derivative financial instruments	[1]	7,724	5,304
Cash and cash equivalents		19,112	20,312
Current assets		107,246	95,404
Total assets		407,989	407,097
Non-current liabilities
Debt		64,455	73,870
Trade and other payables		3,133	3,447
Derivative financial instruments	[1]	1,359	981
Deferred tax		14,083	13,007
Retirement benefits		10,521	13,247
Decommissioning and other provisions		23,206	24,966
Non-current liabilities		116,757	129,518
Current liabilities
Debt		13,923	11,795
Trade and other payables		54,713	51,410
Derivative financial instruments	[1]	7,389	5,253
Taxes payable		9,496	7,250
Retirement benefits		411	594
Decommissioning and other provisions		3,814	3,465
Current liabilities		89,746	79,767
Total liabilities		206,503	209,285
Equity attributable to Royal Dutch Shell plc shareholders		197,533	194,356
Non-controlling interest		3,953	3,456
Total equity		201,486	197,762
Total liabilities and equity		$ 407,989	407,097
As previously published [Member]
Current liabilities
Total equity			$ 197,812
[1]	See Note 6 "Derivative financial instruments and debt excluding finance lease liabilities".

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Millions		Total	Share Capital [Member]	[1]	Shares Held in Trust [Member]	Other Reserves [Member]	[2]	Retained Earnings [Member]	Total [Member]	Non-controlling Interest [member]
Beginning balance at Dec. 31, 2016		$ 188,511	$ 683		$ (901)	$ 11,298		$ 175,566	$ 186,646	$ 1,865
Comprehensive income/(loss) for the period		17,350	0		0	7,735		9,170	16,905	445
Dividends		(12,040)	0		0	0		(11,731)	(11,731)	(309)
Scrip dividends		3,120	9		0	(9)		3,120	3,120	0
Share-based compensation		32	0		350	(309)		(9)	32	0
Other changes in non-controlling interest		1,560	0		0	0		54	54	1,506
Ending balance at Sep. 30, 2017		198,533	692		(551)	18,715		176,170	195,026	3,507
Beginning balance (As previously published [Member]) at Dec. 31, 2017		197,812	696		(917)	16,932		177,645	194,356	3,456
Beginning balance (Impact of IFRS 9 [member]) at Dec. 31, 2017	[3]	(50)	0		0	(138)		88	(50)	0
Beginning balance at Dec. 31, 2017		197,762	696		(917)	16,794		177,733	194,306	3,456
Comprehensive income/(loss) for the period		17,441	0		0	(670)		17,762	17,092	349
Transfer from other comprehensive income	[4]	0	0		0	(1,108)		1,108	0	0
Dividends		(12,295)	0		0	0		(11,806)	(11,806)	(489)
Repurchases of shares	[5]	(2,007)	(4)		0	4		(2,007)	(2,007)	0
Share-based compensation	[6]	(99)	0		(301)	25		177	(99)	0
Other changes in non-controlling interest		684	0		0	0		47	47	637
Ending balance at Sep. 30, 2018		$ 201,486	$ 692		$ (1,218)	$ 15,045		$ 183,014	$ 197,533	$ 3,953
[1]	See Note 4 "Share capital".
[2]	See Note 5 "Other reserves".
[3]	See Note 1 "Basis of preparation".
[4]	In accordance with IFRS 9 Financial Instruments, the transfer mainly relates to the sale of Shell's shareholding in Malaysia LNG Tiga Sdn Bhd ($617 million) and the sale of shares in Canadian Natural Resources Limited ($481 million).
[5]	On July 26, 2018 Shell entered into an irrevocable, non-discretionary arrangement to enable the repurchase of A ordinary and/or B ordinary shares for cancellation, covering the period up to and including October 25, 2018. The repurchase of shares recognised through retained earnings in the quarter represents the aggregate maximum consideration Shell is contractually bound to under this first tranche of the buyback programme, plus associated stamp duty.
[6]	The amendments to IFRS 2 Share-based Payment became effective January 1, 2018. Following adoption of the amendments, components of share-based payments that were previously classified as cash-settled are now classified as equity-settled. This resulted in an increase of $172 million in the share plan reserve within other reserves and a net increase of $125 million in retained earnings.

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Equity (Parenthetical) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Transfer from other comprehensive income	$ 0	[1]
Malaysia LNG Tiga Sdn Bhd [Member]
Transfer from other comprehensive income	617
Canadian Natural Resources Limited [Member]
Transfer from other comprehensive income	481
Other Reserves [Member]
Transfer from other comprehensive income	(1,108)	[1],[2]
Impact of adoption of IFRS 2	172
Retained Earnings [Member]
Transfer from other comprehensive income	1,108	[1]
Impact of adoption of IFRS 2	$ 125
[1]	In accordance with IFRS 9 Financial Instruments, the transfer mainly relates to the sale of Shell's shareholding in Malaysia LNG Tiga Sdn Bhd ($617 million) and the sale of shares in Canadian Natural Resources Limited ($481 million).
[2]	See Note 5 "Other reserves".

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of cash flows [abstract]
Income/(loss) for the period	[1]	$ 6,041	$ 6,188	$ 4,212	$ 18,260	$ 9,498
Adjustment for:
Current tax		2,694	2,808	1,734	7,671	5,124
Interest expense (net)		690	734	839	2,161	2,548
Depreciation, depletion and amortisation		5,198	5,359	6,408	15,891	20,427
Exploration well write-offs	[2]	149	46	47	304	356
Net (gains)/losses on sale and revaluation of non-current assets and businesses		(163)	(1,568)	(459)	(2,338)	(321)
Share of (profit)/loss of joint ventures and associates		(1,000)	(716)	(1,062)	(2,755)	(3,191)
Dividends received from joint ventures and associates		1,374	1,244	1,082	3,368	3,351
(Increase)/decrease in inventories		(1,693)	(3,459)	(1,237)	(4,871)	(711)
(Increase)/decrease in current receivables	[2]	(2,722)	(3,061)	(3,816)	(6,466)	(33)
Increase/(decrease) in current payables	[2]	1,788	4,374	3,776	5,678	366
Derivative financial instruments	[2]	560	(624)	(1,076)	(827)	(899)
Deferred tax, retirement benefits, decommissioning and other provisions	[2]	711	634	(1,319)	1,294	(4,467)
Other	[2]	299	156	(31)	467	269
Tax paid	[3]	(1,834)	(2,615)	(1,516)	(6,773)	(3,942)
Cash flow from operating activities		12,092	9,500	7,582	31,064	28,375
Capital expenditure		(5,800)	(5,275)	(5,018)	(15,864)	(14,984)
Investments in joint ventures and associates		(78)	(179)	(42)	(672)	(393)
Proceeds from sale of property, plant and equipment and businesses		231	1,422	236	2,400	5,942
Proceeds from sale of joint ventures and associates		935	163	874	1,119	1,956
Interest received		236	210	237	602	567
Other	[3],[4]	394	3,688	(199)	4,068	(452)
Cash flow from investing activities		(4,082)	29	(3,912)	(8,347)	(7,364)
Net increase/(decrease) in debt with maturity period within three months		(155)	(2,968)	(544)	(416)	(1,412)
Other debt:
New borrowings		424	123	29	788	640
Repayments		(2,260)	(3,582)	(2,702)	(7,232)	(7,617)
Interest paid		(864)	(895)	(858)	(2,648)	(2,710)
Change in non-controlling interest		(1)	0	279	673	287
Cash dividends paid to:
Royal Dutch Shell plc shareholders		(3,949)	(3,886)	(3,016)	(11,806)	(8,611)
Non-controlling interest		(134)	(228)	(113)	(486)	(309)
Repurchases of shares		(1,414)	0	0	(1,414)	0
Shares held in trust: net sales/(purchases) and dividends received		(2)	(192)	(221)	(1,088)	(274)
Cash flow from financing activities		(8,355)	(11,628)	(7,146)	(23,629)	(20,006)
Currency translation differences relating to cash and cash equivalents		(11)	(360)	183	(288)	564
Increase/(decrease) in cash and cash equivalents		(356)	(2,459)	(3,293)	(1,200)	1,569
Cash and cash equivalents at beginning of period		19,468	21,927	23,992	20,312	19,130
Cash and cash equivalents at end of period		$ 19,112	$ 19,468	$ 20,699	$ 19,112	$ 20,699
[1]	See Note 2 "Segment information".
[2]	Prior period comparatives within Cash flow from operating activities have been revised to conform with current year presentation. See Note 7 "Change in presentation of Consolidated Statement of Cash Flows".
[3]	With effect from the third quarter 2018, tax paid on divestments has been reclassified from Cash flow from operating activities to Cash flow from investing activities. 2018 comparatives have been revised to conform with this presentation change, with a cash outflow of $45 million reclassified from "Tax paid" to "Other" (all related to first quarter 2018). No revision was made for prior years.
[4]	Second quarter 2018 includes $3,307 million from the sale of shares in Canadian Natural Resources Limited, which were received in connection with the oil sands divestment.

Consolidated Statement of Cas_2

Consolidated Statement of Cash Flows (Parenthetical) $ in Millions	3 Months Ended
	Sep. 30, 2018USD ($)
Cash outflow from tax paid to others	$ 45
Oil Sands [Member]
Proceeds from sale of interest	$ 3,307

Basis of preparation

Basis of preparation	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Basis of preparation	1. 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 and as adopted by the European Union, and on the basis of the same accounting principles as those used in the Annual Report and Form 20-F IFRS 9 sets out the requirements for recognising and measuring financial assets, financial liabilities and certain contracts to buy or sell non-financial IFRS 15 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 that is 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 IFRS 16 Leases will be applied by Shell with effect from January 1, 2019. Under the new standard, all lease contracts, with limited exceptions, are recognised in the financial statements by way of right-of-use Compared with the existing accounting for operating leases under IAS 17, application of the new standard will have a significant impact on the classification of expenditures and consequently the classification of cash flow from operating activities, cash flow from investing activities and cash flow from financing activities. It will also impact the timing of expenses recognised in the statement of income. Differences between the operating lease commitments under the current standard and the additional lease liabilities recognised on balance sheet at January 1, 2019 are expected to be mainly driven by the impact of discounting lease payments, short-term leases, the use of hindsight to assess options to extend or terminate leases and commencement of lease contracts after January 1, 2019. To determine the impact upon application of the new standard, a detailed review of contracts is underway. No impact is expected in relation to lease contracts previously classified as finance leases. The financial information presented in the 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, 2017 were published in Shell’s Annual Report and Form 20-F

Segment information

Segment information	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Segment information	2. Segment information 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. INFORMATION BY SEGMENT Quarters $ million Nine months Q3 2018 Q2 2018 Q3 2017 2018 2017 Third-party revenue 10,848 10,293 8,316 Integrated Gas 31,862 24,469 1,769 2,346 1,654 Upstream 6,687 5,079 87,518 84,119 65,843 Downstream 247,563 190,170 16 7 17 Corporate 39 39 100,151 96,765 75,830 Total third-party revenue 1 286,151 219,757 Inter-segment revenue 1,242 1,271 1,101 Integrated Gas 3,601 2,779 10,526 9,494 7,991 Upstream 28,924 24,211 1,559 1,927 1,142 Downstream 4,280 2,967 — — — Corporate — — CCS earnings 2,116 3,358 1,217 Integrated Gas 7,865 4,230 2,249 1,094 575 Upstream 5,197 (499 ) 1,709 1,168 2,405 Downstream 4,683 7,142 (335 ) (273 ) (394 ) Corporate (835 ) (1,578 ) 5,739 5,347 3,803 Total 16,910 9,295 1. Includes revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. Third quarter 2018 includes a charge of $1,078 million (Q2 2018: $1,047 million charge; nine months 2018: $1,591 million charge). RECONCILIATION OF INCOME FOR THE PERIOD TO CCS EARNINGS Quarters $ million Nine months Q3 2018 Q2 2018 Q3 2017 2018 2017 5,839 6,024 4,087 Income/(loss) attributable to Royal Dutch Shell plc shareholders 17,762 9,170 202 164 125 Income/(loss) attributable to non-controlling 498 328 6,041 6,188 4,212 Income/(loss) for the period 18,260 9,498 Current cost of supplies adjustment: (381 ) (1,105 ) (528 ) Purchases (1,760 ) (230 ) 95 273 145 Taxation 435 62 (16 ) (9 ) (26 ) Share of profit/(loss) of joint ventures and associates (25 ) (35 ) (302 ) (841 ) (409 ) Current cost of supplies adjustment 1 (1,350 ) (203 ) 5,739 5,347 3,803 CCS earnings 16,910 9,295 of which: 5,570 5,226 3,698 CCS earnings attributable to Royal Dutch Shell plc shareholders 16,499 8,999 169 121 105 CCS earnings attributable to non-controlling 411 296 1. The adjustment attributable to Royal Dutch Shell plc shareholders is a negative $269 million in the third quarter 2018 (Q2 2018: negative $798 million; Q3 2017: negative $389 million; nine months 2018: negative $1,263 million; nine months 2017: negative $171 million).

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Earnings per share	3. Earnings per share EARNINGS PER SHARE Quarters Nine months Q3 2018 Q2 2018 Q3 2017 2018 2017 5,839 6,024 4,087 Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million) 17,762 9,170 Weighted average number of shares used as the basis for determining: 8,290.3 8,309.4 8,249.6 Basic earnings per share (million) 8,301.4 8,206.1 8,353.1 8,376.0 8,324.9 Diluted earnings per share (million) 8,368.7 8,280.3

Share capital

Share capital	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Share capital	4. Share capital ISSUED AND FULLY PAID ORDINARY SHARES OF €0.07 EACH 1 Number of shares Nominal value ($ million) A B A B Total At January 1, 2018 4,597,136,050 3,745,486,731 387 309 696 Repurchases of shares (43,054,969 ) — (4 ) — (4 ) At September 30, 2018 4,554,081,081 3,745,486,731 383 309 692 At January 1, 2017 4,428,903,813 3,745,486,731 374 309 683 Scrip dividends 115,510,804 — 9 — 9 At September 30, 2017 4,544,414,617 3,745,486,731 383 309 692 1. Share capital at September 30, 2018 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 22, 2018, 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 €194 million (representing 2,771 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 22, 2019, and the end of the Annual General Meeting to be held in 2019, unless previously renewed, revoked or varied by Royal Dutch Shell plc in a general meeting.

Other reserves

Other reserves	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Other reserves	5. Other reserves OTHER RESERVES $ million Merger Share Capital Share plan Accumulated Total At January 1, 2018 (as previously published) 37,298 154 84 1,440 (22,044 ) 16,932 Impact of IFRS 9 — — — — (138 ) (138 ) At January 1, 2018 (as revised) 37,298 154 84 1,440 (22,182 ) 16,794 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — (670 ) (670 ) Transfer from other comprehensive income — — — — (1,108 ) (1,108 ) Repurchases of shares — — 4 — — 4 Share-based compensation — — — 25 — 25 At September 30, 2018 37,298 154 88 1,465 (23,960 ) 15,045 At January 1, 2017 37,311 154 84 1,644 (27,895 ) 11,298 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — 7,735 7,735 Scrip dividends (9 ) — — — — (9 ) Share-based compensation — — — (309 ) — (309 ) At September 30, 2017 37,302 154 84 1,335 (20,160 ) 18,715 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 instrument

Derivative financial instruments and debt excluding finance lease liabilities	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Derivative financial instruments and debt excluding finance lease liabilities	6. Derivative financial instruments and debt excluding finance lease liabilities As disclosed in the Consolidated Financial Statements for the year ended December 31, 2017, presented in the Annual Report and Form 20-F With effect from 2018, current and non-current The table below provides the comparison of the fair value with the carrying amount of debt excluding finance lease liabilities, disclosed in accordance with IFRS 7 Financial Instruments: Disclosures. DEBT EXCLUDING FINANCE LEASE LIABILITIES $ million September 30, 2018 December 31, 2017 Carrying amount 64,101 70,140 Fair value 1 66,643 74,650 1. Mainly determined from the prices quoted for these securities.

Change in presentation of Conso

Change in presentation of Consolidated Statement of Cash Flows	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Change in presentation of Consolidated Statement of Cash Flows	7. Change in presentation of Consolidated Statement of Cash Flows With effect from 2018, the reconciliation from “Income for the period” to “Cash flow from operating activities” has been revised to provide more insight and improve correlation with the Balance Sheet and Statement of Income. “Cash flow from operating activities” itself remains unchanged. Exploration well write-offs, previously presented under “Other”, are shown separately. Changes in current and non-current non-current $ million Quarters Q1 2017 Q2 2017 Q3 2017 Q4 2017 Full year 2017 Working capital movements (as previously published) (1,828 ) 2,258 (2,467 ) (1,121 ) (3,158 ) Impact of working capital definition changes on: - (Increase)/decrease in current receivables (1,087 ) (238 ) 1,018 (585 ) (892 ) - Increase/(decrease) in current payables 1,350 444 172 (166 ) 1,800 Working capital movements (as revised) (I) (1,565 ) 2,464 (1,277 ) (1,872 ) (2,250 ) Cash flow from operating activities excluding working capital movements (as previously published) 11,336 9,027 10,049 8,396 38,808 Impact of working capital definition changes on: - Exploration well write-offs 284 25 47 541 897 - Derivative financial instruments 49 128 (1,076 ) (140 ) (1,039 ) - Deferred tax, retirement benefits, decommissioning and other provisions (104 ) (129 ) (161 ) 12 (382 ) - Other (492 ) (230 ) — 338 (384 ) Cash flow from operating activities excluding working capital movements (as revised) (II) 11,073 8,821 8,859 9,147 37,900 Cash flow from operating activities (unchanged) (I + II) 9,508 11,285 7,582 7,275 35,650

Segment information (Tables)

Segment information (Tables)	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Summary of Information by Segment on Current Cost of Supplies	INFORMATION BY SEGMENT Quarters $ million Nine months Q3 2018 Q2 2018 Q3 2017 2018 2017 Third-party revenue 10,848 10,293 8,316 Integrated Gas 31,862 24,469 1,769 2,346 1,654 Upstream 6,687 5,079 87,518 84,119 65,843 Downstream 247,563 190,170 16 7 17 Corporate 39 39 100,151 96,765 75,830 Total third-party revenue 1 286,151 219,757 Inter-segment revenue 1,242 1,271 1,101 Integrated Gas 3,601 2,779 10,526 9,494 7,991 Upstream 28,924 24,211 1,559 1,927 1,142 Downstream 4,280 2,967 — — — Corporate — — CCS earnings 2,116 3,358 1,217 Integrated Gas 7,865 4,230 2,249 1,094 575 Upstream 5,197 (499 ) 1,709 1,168 2,405 Downstream 4,683 7,142 (335 ) (273 ) (394 ) Corporate (835 ) (1,578 ) 5,739 5,347 3,803 Total 16,910 9,295 1. Includes revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. Third quarter 2018 includes a charge of $1,078 million (Q2 2018: $1,047 million charge; nine months 2018: $1,591 million charge).
Summary of Reconciliation of CCS Earnings to Income	RECONCILIATION OF INCOME FOR THE PERIOD TO CCS EARNINGS Quarters $ million Nine months Q3 2018 Q2 2018 Q3 2017 2018 2017 5,839 6,024 4,087 Income/(loss) attributable to Royal Dutch Shell plc shareholders 17,762 9,170 202 164 125 Income/(loss) attributable to non-controlling 498 328 6,041 6,188 4,212 Income/(loss) for the period 18,260 9,498 Current cost of supplies adjustment: (381 ) (1,105 ) (528 ) Purchases (1,760 ) (230 ) 95 273 145 Taxation 435 62 (16 ) (9 ) (26 ) Share of profit/(loss) of joint ventures and associates (25 ) (35 ) (302 ) (841 ) (409 ) Current cost of supplies adjustment 1 (1,350 ) (203 ) 5,739 5,347 3,803 CCS earnings 16,910 9,295 of which: 5,570 5,226 3,698 CCS earnings attributable to Royal Dutch Shell plc shareholders 16,499 8,999 169 121 105 CCS earnings attributable to non-controlling 411 296 1. The adjustment attributable to Royal Dutch Shell plc shareholders is a negative $269 million in the third quarter 2018 (Q2 2018: negative $798 million; Q3 2017: negative $389 million; nine months 2018: negative $1,263 million; nine months 2017: negative $171 million).

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Schedule of Earnings Per Share	EARNINGS PER SHARE Quarters Nine months Q3 2018 Q2 2018 Q3 2017 2018 2017 5,839 6,024 4,087 Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million) 17,762 9,170 Weighted average number of shares used as the basis for determining: 8,290.3 8,309.4 8,249.6 Basic earnings per share (million) 8,301.4 8,206.1 8,353.1 8,376.0 8,324.9 Diluted earnings per share (million) 8,368.7 8,280.3

Share capital (Tables)

Share capital (Tables)	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Summary of Issued and Fully Paid Ordinary Shares	ISSUED AND FULLY PAID ORDINARY SHARES OF €0.07 EACH 1 Number of shares Nominal value ($ million) A B A B Total At January 1, 2018 4,597,136,050 3,745,486,731 387 309 696 Repurchases of shares (43,054,969 ) — (4 ) — (4 ) At September 30, 2018 4,554,081,081 3,745,486,731 383 309 692 At January 1, 2017 4,428,903,813 3,745,486,731 374 309 683 Scrip dividends 115,510,804 — 9 — 9 At September 30, 2017 4,544,414,617 3,745,486,731 383 309 692 1. Share capital at September 30, 2018 also included 50,000 issued and fully paid sterling deferred shares of £1 each.

Other reserves (Tables)

Other reserves (Tables)	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Summary of Other Reserves	OTHER RESERVES $ million Merger Share Capital Share plan Accumulated Total At January 1, 2018 (as previously published) 37,298 154 84 1,440 (22,044 ) 16,932 Impact of IFRS 9 — — — — (138 ) (138 ) At January 1, 2018 (as revised) 37,298 154 84 1,440 (22,182 ) 16,794 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — (670 ) (670 ) Transfer from other comprehensive income — — — — (1,108 ) (1,108 ) Repurchases of shares — — 4 — — 4 Share-based compensation — — — 25 — 25 At September 30, 2018 37,298 154 88 1,465 (23,960 ) 15,045 At January 1, 2017 37,311 154 84 1,644 (27,895 ) 11,298 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — 7,735 7,735 Scrip dividends (9 ) — — — — (9 ) Share-based compensation — — — (309 ) — (309 ) At September 30, 2017 37,302 154 84 1,335 (20,160 ) 18,715

Derivative financial instrume_2

Derivative financial instruments and debt excluding finance lease liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Comparison of the Fair Value with the Carrying Amount of Debt Excluding Finance Lease Liabilities	The table below provides the comparison of the fair value with the carrying amount of debt excluding finance lease liabilities, disclosed in accordance with IFRS 7 Financial Instruments: Disclosures. DEBT EXCLUDING FINANCE LEASE LIABILITIES $ million September 30, 2018 December 31, 2017 Carrying amount 64,101 70,140 Fair value 1 66,643 74,650 1. Mainly determined from the prices quoted for these securities.

Change in presentation of Con_2

Change in presentation of Consolidated Statement of Cash Flows (Tables)	9 Months Ended
	Sep. 30, 2018
Text block1 [abstract]
Schedule of Changes in Consolidated Statement of Cash Flows	The impact of these changes is presented below. $ million Quarters Q1 2017 Q2 2017 Q3 2017 Q4 2017 Full year 2017 Working capital movements (as previously published) (1,828 ) 2,258 (2,467 ) (1,121 ) (3,158 ) Impact of working capital definition changes on: - (Increase)/decrease in current receivables (1,087 ) (238 ) 1,018 (585 ) (892 ) - Increase/(decrease) in current payables 1,350 444 172 (166 ) 1,800 Working capital movements (as revised) (I) (1,565 ) 2,464 (1,277 ) (1,872 ) (2,250 ) Cash flow from operating activities excluding working capital movements (as previously published) 11,336 9,027 10,049 8,396 38,808 Impact of working capital definition changes on: - Exploration well write-offs 284 25 47 541 897 - Derivative financial instruments 49 128 (1,076 ) (140 ) (1,039 ) - Deferred tax, retirement benefits, decommissioning and other provisions (104 ) (129 ) (161 ) 12 (382 ) - Other (492 ) (230 ) — 338 (384 ) Cash flow from operating activities excluding working capital movements (as revised) (II) 11,073 8,821 8,859 9,147 37,900 Cash flow from operating activities (unchanged) (I + II) 9,508 11,285 7,582 7,275 35,650

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail) $ in Millions	Jan. 01, 2018USD ($)
Recognition of additional provisions for impairment of receivables under the expected loss model [member]
Disclosure of basis of preparation of financial statements [line items]
Increase (Decrease) in Equity	$ (83)
Changing the measurement basis from amortised cost to fair value [member]
Disclosure of basis of preparation of financial statements [line items]
Increase (Decrease) in Equity	$ 33

Segment Information - Informati

Segment Information - Information by Segment on Current Cost of Supplies (Detail) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disclosure of operating segments [line items]
Revenue	[1]	$ 100,151	$ 96,765	$ 75,830	$ 286,151	$ 219,757
CCS Earnings [Member]
Disclosure of operating segments [line items]
CCS earnings		5,739	5,347	3,803	16,910	9,295
Reportable Segments [Member]
Disclosure of operating segments [line items]
Revenue	[2]	100,151	96,765	75,830	286,151	219,757
Reportable Segments [Member] | CCS Earnings [Member]
Disclosure of operating segments [line items]
CCS earnings		5,739	5,347	3,803	16,910	9,295
Operating Segments [Member] | Integrated Gas [Member]
Disclosure of operating segments [line items]
Revenue		10,848	10,293	8,316	31,862	24,469
Operating Segments [Member] | Integrated Gas [Member] | CCS Earnings [Member]
Disclosure of operating segments [line items]
CCS earnings		2,116	3,358	1,217	7,865	4,230
Operating Segments [Member] | Upstream [Member]
Disclosure of operating segments [line items]
Revenue		1,769	2,346	1,654	6,687	5,079
Operating Segments [Member] | Upstream [Member] | CCS Earnings [Member]
Disclosure of operating segments [line items]
CCS earnings		2,249	1,094	575	5,197	(499)
Operating Segments [Member] | Downstream [Member]
Disclosure of operating segments [line items]
Revenue		87,518	84,119	65,843	247,563	190,170
Operating Segments [Member] | Downstream [Member] | CCS Earnings [Member]
Disclosure of operating segments [line items]
CCS earnings		1,709	1,168	2,405	4,683	7,142
Operating Segments [Member] | Corporate [Member]
Disclosure of operating segments [line items]
Revenue		16	7	17	39	39
Operating Segments [Member] | Corporate [Member] | CCS Earnings [Member]
Disclosure of operating segments [line items]
CCS earnings		(335)	(273)	(394)	(835)	(1,578)
Intersegment Eliminations [Member] | Integrated Gas [Member]
Disclosure of operating segments [line items]
Revenue		1,242	1,271	1,101	3,601	2,779
Intersegment Eliminations [Member] | Upstream [Member]
Disclosure of operating segments [line items]
Revenue		10,526	9,494	7,991	28,924	24,211
Intersegment Eliminations [Member] | Downstream [Member]
Disclosure of operating segments [line items]
Revenue		1,559	1,927	1,142	4,280	2,967
Intersegment Eliminations [Member] | Corporate [Member]
Disclosure of operating segments [line items]
Revenue		$ 0	$ 0	$ 0	$ 0	$ 0
[1]	See Note 2 "Segment information".
[2]	Includes revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. Third quarter 2018 includes a charge of $1,078 million (Q2 2018: $1,047 million charge; nine months 2018: $1,591 million charge).

Segment Information - Informa_2

Segment Information - Information by Segment on Current Cost of Supplies (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2018
Disclosure of operating segments [abstract]
Other revenue	$ 1,078	$ 1,047	$ 1,591

Segment Information - Summary o

Segment Information - Summary of Reconciliation of CCS Earnings to Income (Detail) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disclosure of Reconciliation of Ccs Earnings to Income [Line Items]
Income/(loss) attributable to Royal Dutch Shell plc shareholders		$ 5,839	$ 6,024	$ 4,087	$ 17,762	$ 9,170
Income/(loss) attributable to non-controlling interest		202	164	125	498	328
Income/(loss) for the period	[1]	6,041	6,188	4,212	18,260	9,498
CCS Earnings [Member]
Disclosure of Reconciliation of Ccs Earnings to Income [Line Items]
Income/(loss) attributable to Royal Dutch Shell plc shareholders		5,839	6,024	4,087	17,762	9,170
Income/(loss) attributable to non-controlling interest		202	164	125	498	328
Income/(loss) for the period		6,041	6,188	4,212	18,260	9,498
Current cost of supplies adjustment:
Purchases		(381)	(1,105)	(528)	(1,760)	(230)
Taxation		95	273	145	435	62
Share of profit/(loss) of joint ventures and associates		(16)	(9)	(26)	(25)	(35)
Current cost of supplies adjustment	[2]	(302)	(841)	(409)	(1,350)	(203)
CCS earnings		5,739	5,347	3,803	16,910	9,295
Of which:
CCS earnings attributable to Royal Dutch Shell plc shareholders		5,570	5,226	3,698	16,499	8,999
CCS earnings attributable to non-controlling interest		$ 169	$ 121	$ 105	$ 411	$ 296
[1]	See Note 2 "Segment information".
[2]	The adjustment attributable to Royal Dutch Shell plc shareholders is a negative $269 million in the third quarter 2018 (Q2 2018: negative $798 million; Q3 2017: negative $389 million; nine months 2018: negative $1,263 million; nine months 2017: negative $171 million).

Segment Information - Summary_2

Segment Information - Summary of Reconciliation of CCS Earnings to Income (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
CCS Earnings [Member]
Disclosure of Reconciliation of Ccs Earnings to Income [Line Items]
Current cost of supplies adjustment attributable to owners of parent	$ (269)	$ (798)	$ (389)	$ (1,263)	$ (171)

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share (Detail) - USD ($) shares in Millions, $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings per share [abstract]
Income/(loss) attributable to Royal Dutch Shell plc shareholders($ million)	$ 5,839	$ 6,024	$ 4,087	$ 17,762	$ 9,170
Weighted average number of shares used as the basis for determining:
Basic earnings per share (million)	8,290.3	8,309.4	8,249.6	8,301.4	8,206.1
Diluted earnings per share (million)	8,353.1	8,376	8,324.9	8,368.7	8,280.3

Share Capital - Summary of Issu

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Detail) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017
Disclosure Of Classes Of Share Capital [Line Items]
Repurchases of shares	[1]	$ (2,007)
Scrip dividends			$ 3,120
Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance		696	683
Repurchases of shares	[1],[2]	(4)
Scrip dividends	[2]		9
Ending balance		$ 692	$ 692
Class A Shares [Member] | Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares		4,597,136,050	4,428,903,813
Repurchases of shares, in shares		(43,054,969)
Scrip dividends, in shares			115,510,804
Ending balance, in shares		4,554,081,081	4,544,414,617
Beginning balance		$ 387	$ 374
Repurchases of shares		(4)
Scrip dividends			9
Ending balance		$ 383	$ 383
Class B Shares [Member] | Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares		3,745,486,731	3,745,486,731
Repurchases of shares, in shares		0
Scrip dividends, in shares			0
Ending balance, in shares		3,745,486,731	3,745,486,731
Beginning balance		$ 309	$ 309
Repurchases of shares		0
Scrip dividends			0
Ending balance		$ 309	$ 309
[1]	On July 26, 2018 Shell entered into an irrevocable, non-discretionary arrangement to enable the repurchase of A ordinary and/or B ordinary shares for cancellation, covering the period up to and including October 25, 2018. The repurchase of shares recognised through retained earnings in the quarter represents the aggregate maximum consideration Shell is contractually bound to under this first tranche of the buyback programme, plus associated stamp duty.
[2]	See Note 4 "Share capital".

Share Capital - Summary of Is_2

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Parenthetical) (Detail) - Share Capital [Member]	9 Months Ended
	Sep. 30, 2018€ / shares£ / sharesshares	Sep. 30, 2017€ / shares£ / sharesshares
Ordinary-A [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]
Disclosure Of Classes Of Share Capital [Line Items]
Issued and fully paid ordinary shares, per share	€ 0.07	€ 0.07

Share Capital - Additional Info

Share Capital - Additional Information (Detail) - Ordinary Shares Issue Mandate [Member] € / shares in Units, € in Millions, shares in Millions	May 22, 2018EUR (€)€ / sharesshares
Disclosure Of Classes Of Share Capital [Line Items]
Common stock, value authorised | €	€ 194
Common stock, shares authorised | shares	2,771
Issued and fully paid ordinary shares, per share | € / shares	€ 0.07

Other Reserves - Summary of Oth

Other Reserves - Summary of Other Reserves (Detail) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders		$ 6,046	$ 3,930	$ 5,068	$ 17,092	$ 16,905
Scrip dividends						3,120
Repurchases of shares	[1]				(2,007)
Merger Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					37,298	37,311
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0
Scrip dividends						(9)
Repurchases of shares					0
Share-based compensation		0			0
Ending balance		37,298		37,302	37,298	37,302
Merger Reserve [Member] | As previously published [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					37,298
Merger Reserve [Member] | Impact of IFRS 9 [member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					0
Share Premium Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					154	154
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0
Scrip dividends						0
Repurchases of shares					0
Share-based compensation		0		0	0	0
Ending balance		154		154	154	154
Share Premium Reserve [Member] | As previously published [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					154
Share Premium Reserve [Member] | Impact of IFRS 9 [member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					0
Capital Redemption Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					84	84
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0
Scrip dividends						0
Repurchases of shares					4
Share-based compensation				0		0
Ending balance		88		84	88	84
Capital Redemption Reserve [Member] | As previously published [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					84
Capital Redemption Reserve [Member] | Impact of IFRS 9 [member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					0
Share Plan Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					1,440	1,644
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0
Scrip dividends						0
Repurchases of shares					0
Share-based compensation		25		(309)	25	(309)
Ending balance		1,465		1,335	1,465	1,335
Share Plan Reserve [Member] | As previously published [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					1,440
Share Plan Reserve [Member] | Impact of IFRS 9 [member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					0
Accumulated Other Comprehensive Income [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					(22,182)	(27,895)
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					(670)	7,735
Transfer from other comprehensive income					(1,108)
Scrip dividends						0
Repurchases of shares					0
Share-based compensation		0		0	0	0
Ending balance		(23,960)		(20,160)	(23,960)	(20,160)
Accumulated Other Comprehensive Income [Member] | As previously published [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					(22,044)
Accumulated Other Comprehensive Income [Member] | Impact of IFRS 9 [member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					(138)
Other Reserves [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					16,794	11,298
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					(670)	7,735
Transfer from other comprehensive income					(1,108)
Scrip dividends	[2]					(9)
Repurchases of shares	[1],[2]				4
Share-based compensation		25		(309)	25	(309)
Ending balance		$ 15,045		$ 18,715	15,045	$ 18,715
Other Reserves [Member] | As previously published [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					16,932
Other Reserves [Member] | Impact of IFRS 9 [member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance					$ (138)
[1]	On July 26, 2018 Shell entered into an irrevocable, non-discretionary arrangement to enable the repurchase of A ordinary and/or B ordinary shares for cancellation, covering the period up to and including October 25, 2018. The repurchase of shares recognised through retained earnings in the quarter represents the aggregate maximum consideration Shell is contractually bound to under this first tranche of the buyback programme, plus associated stamp duty.
[2]	See Note 5 "Other reserves".

Derivative Financial Instrume_3

Derivative Financial Instruments and Debt Excluding Finance Lease Liabilities - Comparison of the Fair Value with the Carrying Amount of Debt Excluding Finance Lease Liabilities (Detail) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Disclosure Of Derivative Financial Instruments [Abstract]
Carrying value of debt excluding finance lease liabilities	$ 64,101	$ 70,140
Fair value of debt excluding finance lease liabilities	$ 66,643	$ 74,650

Change in Presentation of Con_3

Change in Presentation of Consolidated Statement of Cash Flows - Schedule of Changes in Current and Non-Current Derivative Financial Instruments (Detail) - USD ($) $ in Millions		3 Months Ended						9 Months Ended		12 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Disclosure of details of cash flows from operating activities [Line Items]
Working capital movements				$ (1,872)	$ (1,277)	$ 2,464	$ (1,565)			$ (2,250)
(Increase)/decrease in current receivables	[1]	$ (2,722)	$ (3,061)		(3,816)			$ (6,466)	$ (33)
Increase/(decrease) in current payables	[1]	1,788	4,374		3,776			5,678	366
Exploration well write-offs	[1]	149	46		47			304	356
Derivative financial instruments	[1]	(560)	624		1,076			827	899
Deferred tax, retirement benefits, decommissioning and other provisions	[1]	711	634		(1,319)			1,294	(4,467)
Other	[1]	299	156		(31)			467	269
Cash flow from operating activities excluding working capital movements				9,147	8,859	8,821	11,073			37,900
Cash flow from operating activities		$ 12,092	$ 9,500	7,275	7,582	11,285	9,508	$ 31,064	$ 28,375	35,650
As previously published [Member]
Disclosure of details of cash flows from operating activities [Line Items]
Working capital movements				(1,121)	(2,467)	2,258	(1,828)			(3,158)
Cash flow from operating activities excluding working capital movements				8,396	10,049	9,027	11,336			38,808
Impact of working capital definition changes [member]
Disclosure of details of cash flows from operating activities [Line Items]
(Increase)/decrease in current receivables				(585)	1,018	(238)	(1,087)			(892)
Increase/(decrease) in current payables				(166)	172	444	1,350			1,800
Exploration well write-offs				541	47	25	284			897
Derivative financial instruments				(140)	(1,076)	128	49			(1,039)
Deferred tax, retirement benefits, decommissioning and other provisions				12	(161)	(129)	(104)			(382)
Other				$ 338	$ 0	$ (230)	$ (492)			$ (384)
[1]	Prior period comparatives within Cash flow from operating activities have been revised to conform with current year presentation. See Note 7 "Change in presentation of Consolidated Statement of Cash Flows".