Shell (SHEL) 20-F12 Mar 202019 FY Annual report (foreign)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2019shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	ROYAL DUTCH SHELL PLC
Entity Central Index Key	0001306965
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	4,151,787,517
B Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	3,729,407,107

Consolidated Statement of Incom

Consolidated Statement of Income - USD ($) $ in Millions		12 Months Ended
Consolidated Statement of Income - USD ($) $ in Millions		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Profit or loss [abstract]
Revenue		$ 344,877	$ 388,379	$ 305,179
Share of profit of joint ventures and associates		3,604	4,106	4,225
Interest and other income		3,625	4,071	2,466
Total revenue and other income		352,106	396,556	311,870
Purchases		252,983	294,399	223,447
Production and manufacturing expenses		26,438	26,970	26,652
Selling, distribution and administrative expenses		10,493	11,360	10,509
Research and development		962	986	922
Exploration		2,354	1,340	1,945
Depreciation, depletion and amortisation		28,701	22,135	26,223
Interest expense		4,690	3,745	4,042
Total expenditure		326,621	360,935	293,740
Income before taxation	[1]	25,485	35,621	18,130
Taxation charge		9,053	11,715	4,695
Income for the period		16,432	23,906	13,435
Income attributable to non-controlling interest		590	554	458
Income attributable to Royal Dutch Shell plc shareholders		$ 15,842	$ 23,352	$ 12,977
Basic earnings per share ($ per share)		$ 1.97	$ 2.82	$ 1.58
Diluted earnings per share ($ per share)		$ 1.95	$ 2.80	$ 1.56

[1]	[ A] With effect from 2019, the starting point for the Consolidated Statement of Cash Flows is ‘Income before taxation’ (previously 'Income'). Furthermore, to improve transparency, 'Retirement benefits' and 'Decommissioning and other provisions' have been separately disclosed. The 'Other' component of cash flow from investing activities has been expanded to distinguish between cash inflows and outflows. Prior period comparatives for these line items have been revised to conform with current year presentation. Overall, the revisions do not have an impact on cash flow from operating activities, cash flow from investing activities or cash flow from financing activities, as previously published.

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of comprehensive income [abstract]
Income for the period		$ 16,432	$ 23,906	$ 13,435
Items that may be reclassified to income in later periods:
Currency translation differences		344	(3,172)	5,156
Unrealised gains on securities	[1]			593
Debt instruments remeasurements	[1]	29	(15)
Cash flow and net investment hedging (losses)/gains		(267)	730	(552)
Deferred cost of hedging	[1]	66	(209)
Share of other comprehensive (loss)/income of joint ventures and associates		(76)	(10)	170
Total		96	(2,676)	5,367
Items that are not reclassified to income in later periods:
Retirement benefits remeasurements		(2,102)	3,588	604
Equity instruments remeasurements	[1]	(30)	(153)
Share of other comprehensive income of joint ventures and associates	[1]	2	193
Total		(2,130)	3,628	604
Other comprehensive (loss)/income for the period		(2,034)	952	5,971
Comprehensive income for the period		14,398	24,858	19,406
Comprehensive income attributable to non-controlling interest		625	383	578
Comprehensive income attributable to Royal Dutch Shell plc shareholders		$ 13,773	$ 24,475	$ 18,828

[1]	[A] Changes in line items from 2018 onwards compared with 2017 are the result of the implementation of IFRS 9 Financial Instruments, effective from January 1, 2018.

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Non-current assets
Intangible assets	$ 23,486	$ 23,586	$ 23,586
Property, plant and equipment	238,349	238,733	223,175
Joint ventures and associates	22,808	25,329	25,329
Investments in securities	2,989	3,074	3,074
Deferred tax	10,524	12,097	12,097
Retirement benefits	4,717	6,051	6,051
Trade and other receivables	8,085	7,012	7,826
Derivative financial instruments	689	574	574
Non-current assets	311,647	316,456	301,712
Current assets
Inventories	24,071	21,117	21,117
Trade and other receivables	43,414	42,500	42,431
Derivative financial instruments	7,149	7,193	7,193
Cash and cash equivalents	18,055	26,741	26,741		$ 20,312	$ 19,130
Current assets	92,689	97,551	97,482
Total assets	404,336	414,007	399,194
Non-current liabilities
Debt	81,360	79,815	66,690
Trade and other payables	2,342	2,195	2,735
Derivative financial instruments	1,209	1,399	1,399
Deferred tax	14,522	14,837	14,837
Retirement benefits	13,017	11,653	11,653
Decommissioning and other provisions	21,799	21,186	21,533
Non-current liabilities	134,249	131,085	118,847
Current liabilities
Debt	15,064	13,046	10,134
Trade and other payables	49,208	48,865	48,888
Derivative financial instruments	5,429	7,184	7,184
Taxes payable	6,693	7,497	7,497
Retirement benefits	419	451	451
Decommissioning and other provisions	2,811	3,341	3,659
Current liabilities	79,624	80,384	77,813
Total liabilities	213,873	211,469	196,660
Equity
Share capital	657	685	685
Shares held in trust	(1,063)	(1,260)	(1,260)
Other reserves	14,451	16,615	16,615
Retained earnings	172,431	182,610	182,606
Equity attributable to Royal Dutch Shell plc shareholders	186,476	198,650	198,646
Non-controlling interest	3,987	3,888	3,888
Total equity	190,463	202,538	202,534	$ 197,762	$ 197,812	$ 188,511
Total liabilities and equity	$ 404,336	$ 414,007	$ 399,194

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Millions		Total	Share capital	Shares held in trust	Total	Retained earnings	Total	Non-controlling interest
Beginning balance at Dec. 31, 2016		$ 188,511	$ 683	$ (901)	$ 11,298	$ 175,566	$ 186,646	$ 1,865
Comprehensive income/(loss) for the period		19,406	0	0	5,851	12,977	18,828	578
Dividends (see Note 23)		(16,034)	0	0	0	(15,628)	(15,628)	(406)
Scrip dividends		4,751	13	0	(13)	4,751	4,751	0
Share-based compensation		(294)	0	(16)	(204)	(74)	(294)	0
Other changes in non-controlling interest		1,472	0	0	0	53	53	1,419
Ending balance at Dec. 31, 2017		197,812	696	(917)	16,932	177,645	194,356	3,456
Comprehensive income/(loss) for the period		24,858	0	0	1,123	23,352	24,475	383
Transfer from other comprehensive income		0	0	0	(971)	971	0	0
Dividends (see Note 23)		(16,261)	0	0	0	(15,675)	(15,675)	(586)
Repurchases of shares	[1]	(4,519)	(11)	0	11	(4,519)	(4,519)	0
Share-based compensation	[2]	8	0	(343)	(342)	693	8	0
Other changes in non-controlling interest		686	0	0	0	51	51	635
Ending balance at Dec. 31, 2018		202,534	685	(1,260)	16,615	182,606	198,646	3,888
Comprehensive income/(loss) for the period		14,398	0	0	(2,069)	15,842	13,773	625
Transfer from other comprehensive income		0	0	0	(74)	74	0	0
Dividends (see Note 23)		(15,735)	0	0	0	(15,198)	(15,198)	(537)
Repurchases of shares	[1]	(10,286)	(28)	0	28	(10,286)	(10,286)	0
Share-based compensation		(465)	0	197	(49)	(613)	(465)	0
Other changes in non-controlling interest		13	0	0	0	2	2	11
Ending balance at Dec. 31, 2019		$ 190,463	$ 657	$ (1,063)	$ 14,451	$ 172,431	$ 186,476	$ 3,987

[1]	[B] The repurchase of shares recognised through retained earnings includes the aggregate maximum consideration to which Shell is contractually bound to under the current tranche of the buyback programme, plus associated stamp duty (see Note 20) .
[2]	[C] The amendments to IFRS 2 Share-based payment became effective January 1, 2018. Following adoption of the amendments, components of share-based payments (related to tax) that were previously classified as cash-settled are classified as equity-settled from 2018 onwards.

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of cash flows [abstract]
Income before taxation for the period	[1]	$ 25,485	$ 35,621	$ 18,130
Adjustment for:
Interest expense (net)		3,705	2,878	3,365
Depreciation, depletion and amortisation		28,701	22,135	26,223
Exploration well write-offs		1,218	449	897
Net gains on sale and revaluation of non-current assets and businesses		(2,519)	(3,265)	(1,640)
Share of profit of joint ventures and associates		(3,604)	(4,106)	(4,225)
Dividends received from joint ventures and associates		4,139	4,903	4,998
(Increase)/decrease in inventories		(2,635)	2,823	(2,079)
(Increase)/decrease in current receivables		(921)	1,955	(2,577)
(Decrease)/increase in current payables		(1,223)	(1,336)	2,406
Derivative financial instruments		(1,484)	799	(1,039)
Retirement benefits	[1]	(365)	390	(654)
Decommissioning and other provisions	[1]	(686)	(1,754)	(1,706)
Other	[1]	(28)	1,264	(142)
Tax paid		(7,605)	(9,671)	(6,307)
Cash flow from operating activities		42,178	53,085	35,650
Capital expenditure		(22,971)	(23,011)	(20,845)
Investments in joint ventures and associates		(743)	(880)	(595)
Investment in equity securities	[1]	(205)	(187)	(93)
Proceeds from sale of property, plant and equipment and businesses		4,803	4,366	8,808
Proceeds from sale of joint ventures and associates		2,599	1,594	2,177
Proceeds from sale of equity securities	[1]	469	4,505	2,636
Interest received		911	823	724
Other investing cash inflows	[1]	2,921	1,373	2,909
Other investing cash outflows	[1]	(3,563)	(2,242)	(3,750)
Cash flow from investing activities		(15,779)	(13,659)	(8,029)
Net decrease in debt with maturity period within three months		(308)	(396)	(869)
Other debt:
New borrowings		11,185	3,977	760
Repayments		(14,292)	(11,912)	(11,720)
Interest paid		(4,649)	(3,574)	(3,550)
Derivative financial instruments	[2]	(48)
Change in non-controlling interest		0	678	293
Cash dividends paid to:
Royal Dutch Shell plc shareholders		(15,198)	(15,675)	(10,877)
Non-controlling interest		(537)	(584)	(406)
Repurchases of shares		(10,188)	(3,947)	0
Shares held in trust: net purchases and dividends received		(1,174)	(1,115)	(717)
Cash flow from financing activities		(35,209)	(32,548)	(27,086)
Currency translation differences relating to cash and cash equivalents		124	(449)	647
(Decrease)/increase in cash and cash equivalents		(8,686)	6,429	1,182
Cash and cash equivalents at beginning of year		26,741	20,312	19,130
Cash and cash equivalents at end of year		$ 18,055	$ 26,741	$ 20,312

[1]	[ A] With effect from 2019, the starting point for the Consolidated Statement of Cash Flows is ‘Income before taxation’ (previously 'Income'). Furthermore, to improve transparency, 'Retirement benefits' and 'Decommissioning and other provisions' have been separately disclosed. The 'Other' component of cash flow from investing activities has been expanded to distinguish between cash inflows and outflows. Prior period comparatives for these line items have been revised to conform with current year presentation. Overall, the revisions do not have an impact on cash flow from operating activities, cash flow from investing activities or cash flow from financing activities, as previously published.
[2]	[B] As from 2019, a new line item 'Derivative financial instruments' has been introduced for derivatives related to debt .

Basis of Preparation

Basis of Preparation	12 Months Ended
Basis of Preparation	Dec. 31, 2019
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Basis of Preparation	1 - BASIS OF PREPARATION The Consolidated Financial Statements of Royal Dutch Shell plc (the "Company") and its subsidiaries (collectively referred to as "Shell") have been prepared in accordance with the provisions of the Companies Act 2006 (the "Act") and Article 4 of the IAS Regulation, and therefore in accordance with International Financial Reporting Standards ("IFRS") as adopted by the European Union. As applied to Shell, there are no material differences from IFRS as issued by the International Accounting Standards Board ("IASB"); therefore, the Consolidated Financial Statements have been prepared in accordance with IFRS as issued by the IASB. As described in the accounting policies in Note 2A, the Consolidated Financial Statements have been prepared under the historical cost convention except for certain items measured at fair value. Those accounting policies have been applied consistently in all periods, except for those accounting standards that were adopted from January 1, 2019 (see Note 3 below). The Consolidated Financial Statements were approved and authorised for issue by the Board of Directors on March 11, 2020.

Significant Accounting Policies

Significant Accounting Policies, Judgements and Estimates	12 Months Ended
Significant Accounting Policies, Judgements and Estimates	Dec. 31, 2019
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Significant Accounting Policies, Judgements and Estimates	2A - SIGNIFICANT ACCOUNTING POLICIES, JUDGEMENTS AND ESTIMATES This Note describes Shell’s significant accounting policies, which are those relevant to an understanding of the Consolidated Financial Statements. It includes the measurement bases used in preparing the Consolidated Financial Statements. It allows an understanding as to how transactions, other events and conditions are reported. It also describes: (a) judgements, apart from those involving estimations, that management makes in applying the policies that have the most significant effect on the amounts recognised in the Consolidated Financial Statements; and (b) estimations, including assumptions about the future, that management makes in applying the policies. The sources of estimation uncertainty that have a significant risk of a material adjustment to the carrying amounts of assets and liabilities within the next financial year are specifically identified as a significant estimate. The accounting policies applied are consistent with those of the previous financial years except for the adoption as from January 1, 2019 of IFRS 16 Leases ("IFRS 16"), amendments to IAS 19 Employee Benefits ("IAS 19") and the Annual Improvement Cycle 2015-2017. Mandatory The impact of the transition to the accounting pronouncements as listed below have an immaterial impact other than for IFRS 16. IFRS 16 Leases Under IFRS 16, all lease contracts, with limited exceptions, are recognised in the financial statements by way of right-of-use assets and corresponding lease liabilities. Shell applied the modified retrospective transition method, and consequently comparative information is not restated. As a practical expedient, no reassessment was performed of contracts that were previously identified as leases and contracts that were not previously identified as containing a lease applying IAS 17 Leases ("IAS 17") and IFRIC 4 Determining whether an Arrangement contains a Lease . At the adoption date, additional lease liabilities were recognised for leases previously classified as operating leases applying IAS 17 (see Note 3). These lease liabilities were measured at the present value of the remaining lease payments and discounted using entity-specific incremental borrowing rates at January 1, 2019. In general, a corresponding right-of-use asset was recognised for an amount equal to each lease liability, adjusted by the amount of any prepaid or accrued lease payment relating to the specific lease contract, as recognised on the balance sheet at December 31, 2018. Provisions for onerous lease contracts at December 31, 2018 were adjusted to the respective right-of-use assets recognised at January 1, 2019. The adoption of the new standard had an accumulated impact of $4 million in equity following the recognition of lease liabilities of $16.0 billion and additional right-of-use assets of $15.6 billion and reclassifications mainly related to pre-paid leases and onerous contracts previously recognised (see Note 3). IAS 19 Employee Benefits IAS 19 specifies how a company accounts for a defined benefit plan. When a plan event (i.e., a plan amendment, curtailment or settlement) occurs, IAS 19 requires a company to update its assumptions and remeasure its net defined benefit liability or asset. The IAS 19 amendments that are adopted clarify that after a plan event, entities would use these updated assumptions to measure current service cost and net interest for the remainder of the reporting period after the plan event. These amendments had no impact on Shell. Annual Improvement Cycle 2015-2017 The Annual Improvements to IFRS Standards 2015-2017 Cycle includes minor amendments affecting IFRS 3 Business combinations , IFRS 11 Joint arrangements , IAS 12 Income taxes , and IAS 23 Borrowing costs . None of the amendments had a material impact on Shell. IFRIC 23 Uncertainty over income tax treatments ("IFRIC 23") IFRIC 23 clarifies the recognition and measurement for income tax when it is unclear whether a taxation authority will accept the tax treatment claimed. An uncertain tax position arises where there is more than one possible interpretation of how tax regulations apply to a given transaction or event. The interpretation requires the Company to determine whether uncertain tax treatments are assessed separately or as a group. The interpretation also requires an assumption that a taxation authority has full knowledge of all relevant information. Where it is not probable that a taxation authority will accept an uncertain tax treatment, it requires the Company to reflect the effect of the uncertainty in the accounting tax position. Finally, reassessment should be performed on a yearly basis in the event of changes in facts and circumstances. Based on the assessment performed, this interpretation had no material impact on Shell's uncertain income tax accounting positions recognised. NATURE OF THE CONSOLIDATED FINANCIAL STATEMENTS The Consolidated Financial Statements are presented in US dollars (dollars) and comprise the financial statements of the Company and its subsidiaries, being those entities over which the Company has control, either directly or indirectly, through exposure or rights to their variable returns and the ability to affect those returns through its power over the entities. Information about subsidiaries at December 31, 2019, can be found in Exhibit 8. Subsidiaries are consolidated from the date on which control is obtained until the date that such control ceases, using consistent accounting policies. All inter-company balances and transactions, including unrealised profits arising from such transactions, are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interest represents the proportion of income, other comprehensive income and net assets in subsidiaries that is not attributable to the Company’s shareholders. CURRENCY TRANSLATION Foreign currency transactions are translated using the exchange rate at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at quarter-end exchange rates of monetary assets and liabilities denominated in foreign currencies (including those in respect of inter-company balances, unless related to loans of a long-term investment nature) are recognised in income. This is except when recognised in other comprehensive income in respect of cash flow or net investment hedges, and presented within interest and other income or within purchases where not related to financing. Share capital issued in currencies other than the dollar is translated at the exchange rate at the date of issue. On consolidation, assets and liabilities of non-dollar entities are translated to dollars at year-end rates of exchange, while their statements of income, other comprehensive income and cash flows are translated at quarterly average rates. The resulting translation differences are recognised as currency translation differences within other comprehensive income. Upon sale of all or part of an interest in, or upon liquidation of, an entity, the appropriate portion of cumulative currency translation differences related to that entity are generally recognised in income. REVENUE RECOGNITION (from January 1, 2018) Revenue from sales of oil, natural gas, chemicals and other products is recognised at the transaction price to which Shell expects to be entitled, after deducting sales taxes, excise duties and similar levies. For contracts that contain separate performance obligations, the transaction price is allocated to those separate performance obligations by reference to their relative standalone selling prices. Revenue is recognised when control of the products has been transferred to the customer. For sales by Integrated Gas and Upstream operations, this generally occurs when the product is physically transferred into a vessel, pipe or other delivery mechanism; for sales by refining operations, it is either when the product is placed onboard a vessel or offloaded from the vessel, depending on the contractually agreed terms; and for sales of oil products and chemicals, it is either at the point of delivery or the point of receipt, depending on contractual conditions. Revenue resulting from hydrocarbon production from properties in which Shell has an interest with partners in joint arrangements is recognised on the basis of Shell’s volumes lifted and sold. Revenue resulting from the production of oil and natural gas under production-sharing contracts ("PSCs") is recognised for those amounts relating to Shell’s cost recoveries and Shell’s share of the remaining production. Gains and losses on derivative contracts and the revenue and costs associated with other contracts that are classified as held primarily for the purpose of being traded are reported on a net basis in the Consolidated Statement of Income. Purchases and sales of hydrocarbons under exchange contracts that are necessary to obtain or reposition feedstocks for refinery operations are presented net in the Consolidated Statement of Income. Revenue resulting from arrangements that are not considered contracts with customers is presented as revenue from other sources. REVENUE RECOGNITION (prior to January 1, 2018) Revenue from sales of oil, natural gas, chemicals and other products is recognised at the fair value of consideration received or receivable, after deducting sales taxes, excise duties and similar levies, when the significant risks and rewards of ownership have been transferred, which is when title passes to the customer. For sales by Integrated Gas and Upstream operations, this generally occurs when product is physically transferred into a vessel, pipe or other delivery mechanism; for sales by refining operations, it is either when product is placed onboard a vessel or offloaded from the vessel, depending on the contractually agreed terms; and for sales of oil products and chemicals, it is either at the point of delivery or the point of receipt, depending on contractual conditions. Revenue resulting from hydrocarbon production from properties in which Shell has an interest with partners in joint arrangements is recognised on the basis of Shell’s working interest (entitlement method). Revenue resulting from the production of oil and natural gas under PSCs is recognised for those amounts relating to Shell’s cost recoveries and Shell’s share of the remaining production. Gains and losses on derivative contracts and the revenue and costs associated with other contracts that are classified as held for trading purposes are reported on a net basis in the Consolidated Statement of Income. Purchases and sales of hydrocarbons under exchange contracts that are necessary to obtain or reposition feedstocks for refinery operations are presented net in the Consolidated Statement of Income. RESEARCH AND DEVELOPMENT Development costs that are expected to generate probable future economic benefits are capitalised as intangible assets. All other research and development expenditure is recognised in income as incurred. EXPLORATION COSTS Hydrocarbon exploration costs are accounted for under the successful efforts method: exploration costs are recognised in income when incurred, except that exploratory drilling costs, including in respect of the recapitalisation of the depreciation, are included in property, plant and equipment pending determination of proved reserves. Exploration costs capitalised in respect of exploration wells that are more than 12 months old are written off unless: (a) proved reserves are booked; or (b) (i) they have found commercially producible quantities of reserves and (ii) they are subject to further exploration or appraisal activity in that either drilling of additional exploratory wells is under way or firmly planned for the near future or other activities are being undertaken to sufficiently progress the assessing of reserves and the economic and operating viability of the project. PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS Recognition Property, plant and equipment comprise assets owned by Shell, assets held by Shell under lease contracts, and assets operated by Shell as contractor in PSCs. They include rights and concessions in respect of properties with proved reserves ("proved properties") and with no proved reserves ("unproved properties"). Property, plant and equipment, including expenditure on major inspections, and intangible assets are initially recognised in the Consolidated Balance Sheet at cost where it is probable that they will generate future economic benefits. This includes capitalisation of decommissioning and restoration costs associated with provisions for asset retirement (see 'Provisions'), certain development costs (see 'Research and development') and the effects of associated cash flow hedges (see 'Financial instruments (from January 1, 2018)') as applicable. The accounting for exploration costs is described separately (see 'Exploration costs'). Intangible assets include goodwill, liquefied natural gas ("LNG") off-take and sales contracts obtained through acquisition, software costs and trademarks. Interest is capitalised as an increase in property, plant and equipment, on major capital projects during construction. Property, plant and equipment and intangible assets are subsequently carried at cost less accumulated depreciation, depletion and amortisation (including any impairment). Gains and losses on sale are determined by comparing the proceeds with the carrying amounts of assets sold and are recognised in income, within interest and other income. An asset is classified as held for sale if its carrying amount will be recovered principally through sale rather than through continuing use, which is when the sale is highly probable, and it is available for immediate sale. Assets classified as held for sale are measured at the lower of the carrying amount upon classification and the fair value less costs to sell. Depreciation, depletion and amortisation Property, plant and equipment related to hydrocarbon production activities are in principle depreciated on a unit-of-production basis over the proved developed reserves of the field concerned, other than assets whose useful lives differ from the lifetime of the field which are depreciated applying the straight-line method. However, for certain Upstream assets, the use for this purpose of proved developed reserves, which are determined using the SEC-mandated yearly average oil and gas prices, would result in depreciation charges for these assets which do not reflect the pattern in which their future economic benefits are expected to be consumed as, for example, it may result in assets with long-term expected lives being depreciated in full within one year. Therefore, in these instances, other approaches are applied to determine the reserves base for the purpose of calculating depreciation, such as using management’s expectations of future oil and gas prices rather than yearly average prices, to provide a phasing of periodic depreciation charges that more appropriately reflects the expected utilisation of the assets concerned. Rights and concessions in respect of proved properties are depleted on the unit-of-production basis over the total proved reserves of the relevant area. Where individually insignificant, unproved properties may be grouped and depreciated based on factors such as the average concession term and past experience of recognising proved reserves. Property, plant and equipment held under leases contracts and capitalised LNG off-take and sales contracts are depreciated or amortised over the term of the respective contract. Other property, plant and equipment and intangible assets are depreciated or amortised on a straight-line basis over their estimated useful lives, except for goodwill, which is not amortised. They include refineries and chemical plants (for which the useful life is generally 20 years ), retail service stations ( 15 years ), upgraders ( 30 years ) and major inspection costs, which are depreciated over the estimated period before the next planned major inspection ( three to five years ). On classification of an asset as held for sale, depreciation ceases. Estimates of the useful lives and residual values of property, plant and equipment and intangible assets are reviewed annually and adjusted if appropriate. Impairment The carrying amount of goodwill is tested for impairment annually; in addition, assets other than unproved properties (see 'Exploration costs') are tested for impairment whenever events or changes in circumstances indicate that the carrying amounts for those assets may not be recoverable. On classification as held for sale, the carrying amounts of property, plant and equipment and intangible assets are also reviewed. If assets are determined to be impaired, the carrying amounts of those assets are written down to their recoverable amount, which is the higher of fair value less costs to sell (see 'Fair value measurements') and value in use. Value in use is determined as the amount of estimated risk-adjusted discounted future cash flows. For this purpose, assets are grouped into cash-generating units based on separately identifiable and largely independent cash inflows. Estimates of future cash flows used in the evaluation of impairment of assets are made using management’s forecasts of commodity prices, market supply and demand, potential costs associated with operational GHG emissions, and forecast product and refining margins. In addition, management takes into consideration the expected useful lives of the refineries, and exploration and production assets, and expected production volumes. The latter takes into account assessments of field and reservoir performance and includes expectations about both proved reserves and volumes that are expected to constitute proved reserves in the future (unproved volumes), which are risk-weighted utilising geological, production, recovery and economic projections. Cash flow estimates are risk-adjusted to reflect local conditions as appropriate and discounted at a rate based on Shell’s marginal cost of debt. Impairments, except those related to goodwill, are reversed as applicable to the extent that the events or circumstances that triggered the original impairment have changed. Impairment losses and reversals are reported within depreciation, depletion and amortisation. Judgements and estimates Proved oil and gas reserves Unit-of-production depreciation, depletion and amortisation charges are principally measured based on management’s estimates of proved developed oil and gas reserves. Also, exploration drilling costs are capitalised pending the results of further exploration or appraisal activity, which may take several years to complete and before any related proved reserves can be booked. Proved reserves are estimated by a central group of reserves experts. The estimated proved reserves are made by reference to available geological and engineering data and only include volumes for which access to market is assured with reasonable certainty. Yearly average oil and gas prices are applied in the determination of proved reserves. Estimates of proved reserves are inherently imprecise, require the application of judgement and are subject to regular revision, either upward or downward, based on new information such as from the drilling of additional wells, observation of long-term reservoir performance under producing conditions and changes in economic factors, including product prices, contract terms, legislation or development plans. Changes to estimates of proved developed reserves affect prospectively the amounts of depreciation, depletion and amortisation charged and, consequently, the carrying amounts of exploration and production assets. It is expected, however, that in the normal course of business the diversity of the asset portfolio will limit the effect of such revisions. The outcome of, or assessment of plans for, exploration or appraisal activity may result in the related capitalised exploration drilling costs being recognised in income in that period. Judgement is involved in determining when to use an alternative reserves base in order to appropriately reflect the expected utilisation of the assets concerned (see 'Depreciation, depletion and amortisation'). Information about the carrying amounts of exploration and production assets and the amounts charged to income, including depreciation, depletion and amortisation and the quantitative impact of the use of an alternative reserve base, is presented in Note 8. Impairment For the purposes of determining whether impairment of assets has occurred, and the extent of any impairment loss or its reversal, the key assumptions management uses in estimating risk-adjusted future cash flows for value-in-use measures are future oil and gas prices, potential costs associated with operational GHG emissions, expected production volumes and refining margins appropriate to the local circumstances and environment. These assumptions and the judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can affect the rate used to discount future cash flow estimates or the risk-adjustment in the future cash flows. Estimation is involved with respect to the expected life of refineries and chemicals sites, and also including management’s view on the future development of refining margins. The determination of cash-generating units requires judgement. Changes in this determination could impact the calculation of value in use and therefore the conclusion on the recoverability of assets’ carrying amounts when performing an impairment test. Judgement, which is subject to change as new information becomes available, can be required in determining when an asset is classified as held for sale. A change in that judgement could result in impairment charges affecting income, depending on whether classification requires a write down of the asset to its fair value less costs to sell. Significant estimates Future commodity price assumptions, presented in Note 8, tend to be stable because management does not consider short-term increases or decreases in prices as being indicative of long-term levels, but they are nonetheless subject to change. Expected production volumes, which comprise proved reserves and unproved volumes, are used for impairment testing because management believes this to be the most appropriate indicator of expected future cash flows. As discussed in 'Proved oil and gas reserves' above, reserves estimates are inherently imprecise. Furthermore, projections about unproved volumes are based on information that is necessarily less robust than that available for mature reservoirs. Due to the nature and geographical spread of the business activity in which those assets are used, it is typically not practicable to estimate the likelihood or extent of impairments under different sets of assumptions for Shell overall. Changes in assumptions could affect the carrying amounts of assets, and any impairment losses and reversals will affect income. Forecast refining margins are a key input for impairment testing in Downstream. Management's estimate of longer-term refining margins is based on the mean reversion of markets, unless a fundamental shift in markets has been identified, over the life of the refineries. Under this approach, that is consistently applied, it is assumed that refining margins will revert to historical averages over time. Changes in assumptions could affect the carrying amounts of assets and estimation of environmental provisions. Any impairment losses and reversals will affect income . Information about the carrying amounts of assets and impairments is presented in Notes 7 and 8. LEASES (from January 1, 2019) A contract or parts of contract, that conveys the right to control the use of an identified asset for a period of time in exchange for payments to be made to the owners (lessors) are accounted for as leases. Contracts are assessed to determine whether a contract is, or contains, a lease at the inception of a contract or when the terms and conditions of a contract are significantly changed. The lease term is the non-cancellable period of a lease, together with contractual options to extend or to terminate the lease early, where it is reasonably certain that an extension option will be exercised or a termination option will not be exercised. At the commencement of a lease contract, a right-of-use asset and a corresponding lease liability are recognised, unless the lease term is 12 months or less. The commencement date of a lease is the date the underlying asset is made available for use. The lease liability is measured at an amount equal to the present value of the lease payments during the lease term that are not paid at that date. The lease liability includes contingent rentals and variable lease payments that depend on an index, rate, or where they are fixed payments in substance. The lease liability is remeasured when the contractual cash flows of variable lease payments change due to a change in an index or rate when the lease term changes following a reassessment. Lease payments are discounted using the interest rate implicit in the lease. If that rate is not readily available, the incremental borrowing rate is applied. The incremental borrowing rate reflects the rate of interest that the lessee would have to pay to borrow over a similar term, with a similar security, the funds necessary to obtain an asset of a similar nature and value to the right-of-use asset in a similar economic environment. In general, a corresponding right-of-use asset is recognised for an amount equal to each lease liability, adjusted by the amount of any pre-paid lease payment relating to the specific lease contract. The depreciation on right-of-use assets is recognised in income unless capitalised as exploration drilling cost (see 'Exploration cost') or capitalised when the right-of-use asset is used to construct another asset. Where Shell is the lessor in a lease arrangement at inception, the lease arrangement will be classified as a finance lease or an operating lease. Classification is based on the extent to which the risks and rewards incidental to ownership of the underlying asset lie with the lessor or the lessee. Where Shell, usually in its capacity as operator, has entered into a lease contract on behalf of a joint arrangement, a lease liability is recognised to the extent that Shell has primary responsibility for the lease liability. A finance sub-lease is subsequently recognised if the related right-of-use asset is subleased to the joint arrangement. This is usually the case when the joint arrangement has the right to direct the use of the asset. Impairment of the right-of-use asset Right-of-use assets are subject to existing impairment requirements as set out in 'Property, plant and equipment' (see Note 8). Judgements and estimates A lease term includes optional lease periods where it is reasonably certain to exercise the option to extend or not to exercise the option to terminate the lease. Determination of the lease term is subject to judgement and has an impact on the measurement of the lease liability and related right-of-use asset. Where the rate implicit in the lease is not readily available, an incremental borrowing rate is applied. This incremental borrowing rate reflects the rate of interest that the lessee would have to pay to borrow over a similar term, with a similar security, the funds necessary to obtain an asset of a similar nature and value to the right-of-use asset in a similar economic environment. Determination of the incremental borrowing rate requires estimation. The incremental borrowing rate is determined using the risk-free rate over a matched term, adjusted for factors such as the credit rating of the lessee and the borrowing currency. Significant estimate The operating leases that were recognised on the balance sheet following the adoption of IFRS 16 (see Note 3) were measured applying an incremental borrowing rate at transition date to the future payments under these lease contracts. To determine the incremental borrowing rate for each lease contract, a risk-free rate at transition date was applied, adjusted for other factors such as the credit rating of the entity that entered into the lease contract, a country risk premium, the impact of currency, an asset specific element and the term of the lease contract. All factors are subject to estimation. If a higher or lower incremental borrowing rate had been applied, the lease liability and corresponding right-of-use asset would respectively have been lower or higher. The incremental borrowing rate will not be revised each period and will not result in a material adjustment to the carrying amount of lease liability and right-of-use asset in the future years. LEASES (prior to January 1, 2019) Agreements under which payments are made to owners in return for the right to use an asset for a period are accounted for as leases. Leases that transfer substantially all the risks and rewards of ownership are recognised at the commencement of the lease term as finance leases within property, plant and equipment and debt at the fair value of the leased asset or, if lower, at the present value of the minimum lease payments. Finance lease payments are apportioned between interest expense and repayments of debt. All other leases are classified as operating leases and the cost is recognised in income on a straight-line basis, except where capitalised as exploration drilling costs (see 'Exploration costs'). JOINT ARRANGEMENTS AND ASSOCIATES Arrangements under which Shell has contractually agreed to share control (see 'Nature of the Consolidated Financial Statements' for the definition of control) with another party or parties are joint ventures where the parties have rights to the net assets of the arrangement, or joint operations where the parties have rights to the assets and obligations for the liabilities relating to the arrangement. Investments in entities over which Shell has the right to exercise significant influence but neither control nor joint control are classified as associates. Information about incorporated joint arrangements and associates at December 31, 2019, can be found in Exhibit 8. Investments in joint ventures and associates are accounted for using the equity method, under which the investment is initially recognised at cost and subsequently adjusted for the Shell share of post-acquisition income less dividends received and the Shell share of other comprehensive income and other movements in equity, together with any loans of a long-term investment nature. Where necessary, adjustments are made to the financial statements of joint ventures and associates to bring the accounting policies used into line with those of Shell. In an exchange of assets and liabilities for an interest in a joint venture, the non-Shell share of any excess of the fair value of the assets and liabilities transferred over the pre-exchange carrying amounts is recognised in income. Unrealised gains on other transactions between Shell and its joint ventures and associates are eliminated to the extent of Shell’s interest in them; unrealised losses are treated similarly but may also result in an assessment of whether the asset transferred is impaired. Shell recognises its assets and liabilities relating to its interests in joint operations, including its share of assets held jointly and liabilities incurred jointly with other partners. INVENTORIES Inventories are stated at cost or net realisable value, whichever is lower. Cost comprises direct purchase costs (including transportation), and associated costs incurred in bringing inventories to their present condition and location, and is determined using the first-in, first-out ("FIFO") method for oil, gas and chemicals and by the weighted average cost method for materials. TAXATION The charge for current tax is calculated based on the income reported by the Company and its subsidiaries, as adjusted for items that are non-taxable or disallowed and using rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is determined, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Balan

Changes to IFRS Not Yet Adopted

Changes to IFRS Not Yet Adopted	12 Months Ended
Changes to IFRS Not Yet Adopted	Dec. 31, 2019
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Changes to IFRS Not Yet Adopted	2B - CHANGES TO IFRS NOT YET ADOPTED Inter-Bank Offered Rate ("IBOR") Reform - Phase 1 Amendments to IFRS 9 Financial Instruments ("IFRS 9") and IFRS 7 Financial Instruments: Disclosures ("IFRS 7") were issued in September 2019. The amendments contain a temporary exception from applying specific hedge accounting requirements pre-IBOR reform (Phase 1). Further amendments to IFRS standards (Phase 2) are expected to address potential financial reporting implications when an existing interest rate benchmark is replaced with an alternative. Shell’s fixed rate debt hedged to floating rate will be affected by the market-wide replacement of London Inter-Bank Offered Rate ("LIBOR") to alternative risk-free reference rates, most significantly by reform of dollar LIBOR. The majority of Shell's debt related interest rate and currency swaps were designated in fair value hedge relationships at December 31, 2019. In relation to the required prospective assessment of the existence of an economic relationship between the hedged items and hedging instruments for these hedge relationships, Shell will apply the temporary exception in IFRS 9 on hedge relationships directly affected by the IBOR reform. By applying the exception, Shell anticipates that the interest rate benchmark on which the hedged risk is based is not altered as a result of the IBOR reform. The notional amount of hedging instruments designated in hedge relationships affected by the reform, at December 31, 2019 , was $31,823 million . A Group-wide project is in progress to manage the transition to alternative benchmark rates. I FRS 17 Insurance contracts ("IFRS 17") IFRS 17 was issued in 2017, and is currently envisaged to become effective for annual reporting periods beginning on or after January 1, 2021 (the IASB is presently reviewing the effective date, with a potential extension by one or two years). The IFRS 17 model combines a current balance sheet measurement of insurance contracts with recognition of profit over the period that services are provided. The general model in the standard requires insurance contract liabilities to be measured using probability-weighted current estimates of future cash flows, an adjustment for risk, and a contractual service margin representing the profit expected from fulfilling the contracts. Effects of changes in the estimates of future cash flows and the risk adjustment relating to future services are recognised over the period services are provided rather than immediately in profit or loss. Shell is in the process of evaluating the initial impact of this pronouncement.

Adoption of IFRS 16 Leases

Adoption of IFRS 16 Leases	12 Months Ended
Adoption of IFRS 16 Leases	Dec. 31, 2019
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Adoption of IFRS 16 Leases	3 - ADOPTION OF IFRS 16 LEASES IFRS 16 was adopted as from January 1, 2019. All operating lease contracts, with limited exceptions, were recognised on the balance sheet by recognising right-of-use assets and corresponding lease liabilities at the transition date. Shell applied the modified retrospective transition method, and consequently comparative information is not restated. As a practical expedient, no reassessment was performed of contracts that were previously identified as leases and contracts that were not previously identified as containing a lease applying IAS 17 Leases ("IAS 17") and IFRIC 4 Determining whether an Arrangement contains a Lease . At the adoption date, additional lease liabilities were recognised for leases previously classified as operating leases applying IAS 17. These lease liabilities were measured at the present value of the remaining lease payments and discounted using entity-specific incremental borrowing rates at January 1, 2019. In general, a corresponding right-of-use asset was recognised for an amount equal to each lease liability, adjusted by the amount of any prepaid or accrued lease payments relating to the specific lease contract, as recognised on the balance sheet at December 31, 2018. Provisions for onerous lease contracts at December 31, 2018 were adjusted to the respective right-of-use assets recognised at January 1, 2019. As a practical expedient the recognition exemption for leases with a remaining term of less than 12 months from the adoption date was applied upon adoption. At the transition date, the remaining lease payments were discounted, as required under the transition approach chosen, using the incremental borrowing rate as per the transition date of January 1, 2019. To determine the incremental borrowing rate for each lease contract, a risk-free rate at transition date was applied, adjusted for other factors such as the credit rating of the entity that entered into the lease contract, a country risk premium, the impact of currency, an asset specific element and the term the the lease contract. The weighted average incremental borrowing rate applied upon transition was 7.2% . Compared with the previous accounting for operating leases under IAS 17, the application of the new standard has a significant impact on the classification of expenditures and cash flows. It also impacts the timing of expenses recognised in the statement of income. With effect from 2019, expenses related to leases previously classified as operating leases are presented under 'Depreciation, depletion and amortisation' and 'Interest expense'. Before 2019, these were mainly included in 'Purchases, Production and manufacturing expenses', and 'Selling, distribution and administrative expenses'. Payments related to leases previously classified as operating leases are presented under 'Cash flow from financing activities' (before 2019 these were included in 'Cash flow from operating activities' and 'Cash flow from investing activities'). The adoption of the new standard had an accumulated impact at January 1, 2019 of $4 million on equity following the recognition of lease liabilities of $16.0 billion and additional right-of-use assets of $15.6 billion and reclassifications mainly related to pre-paid leases and onerous contracts previously recognised. The reconciliation of differences between the operating lease commitments disclosed under the prior standard and the additional lease liabilities recognised on the balance sheet at January 1, 2019 is as follows: Lease liabilities reconciliation $ million Undiscounted future minimum lease payments under operating leases at December 31, 2018 24,219 Impact of discounting (5,167 ) Leases not yet commenced at January 1, 2019 (2,586 ) Short-term leases (277 ) Long-term leases expiring before December 31, 2019 (192 ) Other reconciling items (net) 40 Additional lease liability at January 1, 2019 16,037 Finance lease liability at December 31, 2018 14,026 Total lease liability at January 1, 2019 30,063 The detailed impact on the balance sheet at January 1, 2019, is as follows: Consolidated Balance Sheet $ million Dec 31, 2018 IFRS 16 impact Jan 1, 2019 Assets Non-current assets Intangible assets 23,586 — 23,586 Property, plant and equipment 223,175 15,558 238,733 Joint ventures and associates 25,329 — 25,329 Investments in securities 3,074 — 3,074 Deferred tax 12,097 — 12,097 Retirement benefits 6,051 — 6,051 Trade and other receivables [A] 7,826 (814 ) 7,012 Derivative financial instruments 574 — 574 301,712 14,744 316,456 Current assets Inventories 21,117 — 21,117 Trade and other receivables 42,431 69 42,500 Derivative financial instruments 7,193 — 7,193 Cash and cash equivalents 26,741 — 26,741 97,482 69 97,551 Total assets 399,194 14,813 414,007 Liabilities Non-current liabilities Debt 66,690 13,125 79,815 Trade and other payables [B] 2,735 (540 ) 2,195 Derivative financial instruments 1,399 — 1,399 Deferred tax 14,837 — 14,837 Retirement benefits 11,653 — 11,653 Decommissioning and other provisions [C] 21,533 (347 ) 21,186 118,847 12,238 131,085 Current liabilities Debt 10,134 2,912 13,046 Trade and other payables 48,888 (23 ) 48,865 Derivative financial instruments 7,184 — 7,184 Taxes payable 7,497 — 7,497 Retirement benefits 451 — 451 Decommissioning and other provisions [C] 3,659 (318 ) 3,341 77,813 2,571 80,384 Total liabilities 196,660 14,809 211,469 Equity Share capital 685 — 685 Shares held in trust (1,260 ) — (1,260 ) Other reserves 16,615 — 16,615 Retained earnings 182,606 4 182,610 Equity attributable to Royal Dutch Shell plc shareholders 198,646 4 198,650 Non-controlling interest 3,888 — 3,888 Total equity 202,534 4 202,538 Total liabilities and equity 399,194 14,813 414,007 [A] Mainly in respect of pre-paid leases. [B] Mainly related to operating lease contracts that were measured at fair value under IFRS 3 Business Combinations following the acquisition of BG in 2016. [C] Mainly in respect of onerous contracts.

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2019
Operating Segments [Abstract]
Segment Information	4 - SEGMENT INFORMATION General Information Shell is an international energy company engaged in the principal aspects of the oil and gas industry and reports its business through the segments: Integrated Gas, Upstream, Downstream, and Corporate. The Integrated Gas segment covers liquefied natural gas ("LNG") activities and the conversion of natural gas into gas-to-liquids fuels and other products, as well as the New Energies portfolio. It includes natural gas exploration and extraction and the operation of the upstream and midstream infrastructure necessary to deliver gas to market. It markets and trades natural gas, LNG, electricity and carbon-emission rights and also markets and sells LNG as a fuel for heavy-duty vehicles and marine vessels. Upstream combines the following two operating segments: 1) Upstream, which is engaged in the exploration for and extraction of crude oil, natural gas and natural gas liquids, and the marketing and transportation of oil and gas, and 2) Oil Sands, which is engaged in the extraction of bitumen from mined oil sands and conversion into synthetic crude oil. These operating segments have similar economic characteristics because their earnings are significantly dependent on crude oil and natural gas prices and production volumes. The Downstream segment is engaged in oil products and chemicals manufacturing, marketing and trading activities, that turn crude oil and other feedstocks into a range of products which are moved and marketed around the world for domestic, industrial and transport use. The Corporate segment covers the non-operating activities supporting Shell, comprising Shell’s holdings and treasury organisation, its self-insurance activities and its headquarters and central functions. Basis of Segmental Reporting Sales between segments are based on prices generally equivalent to commercially available prices. Third-party revenue and non-current assets information by geographical area are based on the country of operation of the group subsidiaries that report this information. Separate disclosure is provided for the UK as this is the Company’s country of domicile. 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. With the adoption of IFRS 16, the interest expense on leases, formerly classified as operating leases, is reported under the Corporate segment, while depreciation related to the respective right-of-use assets is reported in the segment making use of the assets. This treatment is consistent with how formerly classified finance leases were treated. Information by segment on a current cost of supplies basis is as follows: 2019 $ million Integrated Gas Upstream Downstream Corporate Total Revenue: Third-party 41,322 9,965 293,545 45 344,877 [A][B] Inter-segment 4,280 36,448 1,132 — 41,860 Share of profit/(loss) of joint ventures and associates (CCS basis) 1,791 379 1,725 (307 ) 3,588 Interest and other income, of which: 263 2,180 266 916 3,625 Interest income — — — 899 899 Net gains on sale and revaluation of non-current assets and businesses 282 1,888 297 52 2,519 Other (19 ) 292 (31 ) (35 ) 207 Third-party and inter-segment purchases (CCS basis) 23,498 7,168 264,966 (6 ) 295,626 Production and manufacturing expenses 5,768 11,545 9,088 37 26,438 Selling, distribution and administrative expenses 716 48 9,280 449 10,493 Research and development expenses 181 452 329 — 962 Exploration expenses 281 2,073 — — 2,354 Depreciation, depletion and amortisation charge, of which: 6,238 17,003 5,413 47 28,701 Impairment losses 579 2,576 627 — 3,782 [C] Impairment reversals — — (190 ) — (190 ) [D] Interest expense 104 534 74 3,978 4,690 Taxation charge/(credit) (CCS basis) 2,242 5,954 1,241 (578 ) 8,859 CCS earnings 8,628 4,195 6,277 (3,273 ) 15,827 [A] Includes $3,760 million of revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. [B] In March 2019, the IFRS Interpretation Committee ("IFRIC") finalised an agenda decision regarding 'Physical settlement of contracts to buy or sell a non-financial item (IFRS 9)'. This agenda decision has been analysed and will be prospectively implemented from January 1, 2020. The impact will be limited to a reclassification within total revenue. [C] Impairment losses comprise Property, plant and equipment ( $ 3,639 million ) and Intangible assets ( $143 million ). [D] See Note 8. 2018 $ million Integrated Gas Upstream Downstream Corporate Total Revenue: Third-party 43,764 9,892 334,680 43 388,379 [A] Inter-segment 5,031 37,841 917 — 43,789 [B] Share of profit/(loss) of joint ventures and associates (CCS basis) 2,273 285 1,785 (222 ) 4,121 Interest and other income, of which: 2,230 600 345 896 4,071 Interest income — — — 772 772 Net gains on sale and revaluation of non-current assets and businesses 2,231 712 302 20 3,265 Other (1 ) (112 ) 43 104 34 Third-party and inter-segment purchases (CCS basis) 27,775 6,144 303,709 1 337,629 Production and manufacturing expenses 5,370 11,463 10,294 (157 ) 26,970 Selling, distribution and administrative expenses 458 200 10,142 560 11,360 Research and development expenses 186 493 307 — 986 Exploration expenses 208 1,132 — — 1,340 Depreciation, depletion and amortisation charge, of which: 4,850 13,006 4,064 215 22,135 Impairment losses 200 1,065 424 7 1,696 [C] Impairment reversals — (1,265 ) — — (1,265 ) [D] Interest expense 212 591 95 2,847 3,745 [E] Taxation charge/(credit) (CCS basis) 2,795 8,791 1,515 (1,270 ) 11,831 CCS earnings 11,444 6,798 7,601 (1,479 ) 24,364 [A] Includes $3,348 million of revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. [B] Inter-segment revenue has been revised to amend for transactions within segments that were previously reported as inter-segment revenue, and vice versa. [C] Impairment losses comprise Property, plant and equipment ( $1,515 million ) and Intangible assets ( $181 million ). [D] See Note 8. [E] Interest expense has been reclassified between segments compared with prior year. 2017 $ million Integrated Gas Upstream Downstream Corporate Total Revenue: Third-party 32,674 7,723 264,731 51 305,179 Inter-segment 4,096 32,469 1,090 — 37,655 [A] Share of profit/(loss) of joint ventures and associates (CCS basis) 1,714 623 1,956 (129 ) 4,164 Interest and other income, of which: 687 1,188 154 437 2,466 Interest income — — — 677 677 Net gains on sale and revaluation of non-current assets and businesses 301 1,189 136 14 1,640 Other 386 (1 ) 18 (254 ) 149 Third-party and inter-segment purchases (CCS basis) 22,478 5,535 234,321 20 262,354 Production and manufacturing expenses 5,120 12,119 9,519 (106 ) 26,652 Selling, distribution and administrative expenses 237 5 9,789 478 10,509 Research and development expenses 114 533 275 — 922 Exploration expenses 141 1,804 — — 1,945 Depreciation, depletion and amortisation charge, of which: 4,965 17,303 3,877 78 26,223 Impairment losses 302 4,118 385 — 4,805 [B] Impairment reversals (10 ) (605 ) — — (615 ) [C] Interest expense 248 744 109 2,941 4,042 Taxation charge/(credit) (CCS basis) 790 2,409 1,783 (636 ) 4,346 CCS earnings 5,078 1,551 8,258 (2,416 ) 12,471 [A] Inter-segment revenue has been revised to amend for transactions within segments that were previously reported as inter-segment revenue, and vice versa. [B] Impairment losses comprise Property, plant and equipment ( $4,572 million ) and Intangible assets ( $233 million ). [C] See Note 8. Reconciliation of CCS earnings to income for the period $ million 2019 2018 2017 CCS earnings 15,827 24,364 12,471 Current cost of supplies adjustment: Purchases 784 (559 ) 1,252 Taxation (194 ) 116 (349 ) Share of profit of joint ventures and associates 15 (15 ) 61 605 (458 ) 964 Income for the period 16,432 23,906 13,435 Information by geographical area is as follows: 2019 $ million Europe Asia, USA Other Total Third-party revenue, by origin 98,455 [A] 139,916 [B] 83,212 23,294 344,877 Intangible assets, property, plant and equipment, joint ventures and associates at December 31 43,262 [C] 119,732 67,105 54,544 284,643 [A] Includes $41,094 million that originated from the UK. [B] Includes $84,282 million that originated from Singapore. [C] Includes $24,696 million located in the UK. 2018 $ million Europe Asia, USA Other Total Third-party revenue, by origin 118,960 [A] 153,716 [B] 89,876 25,827 388,379 Intangible assets, property, plant and equipment, 38,617 [C] 117,127 59,625 56,721 272,090 [A] Includes $54,659 million that originated from the UK. [B] Includes $89,811 million that originated from Singapore. [C] Includes $21,863 million located in the UK. 2017 $ million Europe Asia, USA Other Total Third-party revenue, by origin 100,609 [A] 114,683 [B] 66,854 23,033 305,179 Intangible assets, property, plant and equipment, 41,416 [C] 122,345 55,898 58,828 278,487 [A] Includes $49,370 million that originated from the UK. [B] Includes $62,046 million that originated from Singapore. [C] Includes $22,734 million located in the UK.

Interest and Other Income

Interest and Other Income	12 Months Ended
Interest and Other Income	Dec. 31, 2019
Analysis of income and expense [abstract]
Interest and Other Income	5 - INTEREST AND OTHER INCOME $ million 2019 2018 2017 Interest income 899 772 677 Dividend income (from investments in equity securities) 23 104 375 Net gains on sale and revaluation of non-current assets and businesses 2,519 3,265 1,640 Net foreign exchange gains/(losses) on financing activities 5 (174 ) (453 ) Other 179 104 227 Total 3,625 4,071 2,466 In 2019, net gains on sale of non-current assets and businesses arose mainly in respect of gains on the sale of Upstream assets in the USA and Denmark, as well as Downstream assets in Saudi Arabia and China and Integrated Gas assets in Australia. In 2018 , net gains on sale of non-current assets and businesses arose mainly in respect of gains on the sale of Integrated Gas assets in Thailand, Malaysia, Oman and New Zealand, as well as Upstream assets in Iraq and Malaysia and a Downstream divestment in Argentina, partly offset by a charge related to the disposal of our Upstream assets in Ireland. In 2017 , net gains on sale of non-current assets and businesses arose mainly in respect of gains on the sale of Upstream assets in the UK and the USA as well as Downstream assets in Australia and Saudi Arabia, partly offset by a loss on the Motiva transaction. Net foreign exchange losses on financing activities in 2017 includes a charge of $545 million from the release of cumulative currency translation differences following the restructuring of funding for our North America businesses.

Interest Expense

Interest Expense	12 Months Ended
Interest Expense	Dec. 31, 2019
Analysis of income and expense [abstract]
Interest Expense	6 - INTEREST EXPENSE $ million 2019 2018 2017 Interest incurred and similar charges 4,592 [A] 3,550 3,448 Less: interest capitalised (752 ) (876 ) (622 ) Other net losses on fair value hedges of debt 132 169 114 Accretion expense 718 902 1,102 Total 4,690 3,745 4,042 [A] Includes $2,186 million of interest expenses related to leases of which $1,137 million related to those leases which formerly would have been classified as operating leases (see Note 3). The rate applied in determining the amount of interest capitalised in 2019 was 4.5% ( 2018 : 4.0% ; 2017 : 3.0% ). The rate increase in 2019 was mainly driven by the weighted average rate for leases recognised upon the adoption of IFRS 16 Leases (see Note 3).

Intangible Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2019
Intangible Assets [Abstract]
Intangible Assets	7 - INTANGIBLE ASSETS 2019 $ million Goodwill LNG off-take Other Total Cost At January 1 14,338 10,365 6,392 31,095 Additions 674 — 586 1,260 Sales, retirements and other movements (46 ) (154 ) (122 ) (322 ) Currency translation differences 7 — 10 17 At December 31 14,973 10,211 6,866 32,050 Depreciation, depletion and amortisation, including impairments At January 1 622 3,293 3,594 7,509 Charge for the year 135 876 354 1,365 Sales, retirements and other movements (1 ) (155 ) (172 ) (328 ) Currency translation differences 12 — 6 18 At December 31 768 4,014 3,782 8,564 Carrying amount at December 31 14,205 6,197 3,084 23,486 2018 $ million Goodwill LNG off-take Other Total Cost At January 1 14,154 10,429 6,106 30,689 Additions 331 — 659 990 Sales, retirements and other movements (75 ) (64 ) (253 ) (392 ) Currency translation differences (72 ) — (120 ) (192 ) At December 31 14,338 10,365 6,392 31,095 Depreciation, depletion and amortisation, including impairments At January 1 492 2,432 3,585 6,509 Charge for the year 173 925 370 1,468 Sales, retirements and other movements (21 ) (64 ) (275 ) (360 ) Currency translation differences (22 ) — (86 ) (108 ) At December 31 622 3,293 3,594 7,509 Carrying amount at December 31 13,716 7,072 2,798 23,586 Goodwill at December 31, 2019 , principally related to the acquisition of BG Group plc in 2016, allocated to Integrated Gas ( $4,897 million ) and Upstream ( $5,967 million ) at the operating segment level, and to Pennzoil-Quaker State Company ( $1,609 million ), a lubricants business in the Downstream segment based largely in North America. Information on annual impairment testing is included in Note 8.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2019
Property, plant and equipment [abstract]
Property, Plant and Equipment	8 - PROPERTY, PLANT AND EQUIPMENT 2019 $ million Exploration and production Exploration Production Manufacturing, Other Total Cost At January 1 (as previously published) 21,181 280,381 91,235 22,040 414,837 Impact of IFRS 16 [A] — 4,871 6,459 4,228 15,558 At January 1 (as revised) 21,181 285,252 97,694 26,268 430,395 Additions 2,659 11,374 10,945 3,145 28,123 Sales, retirements and other movements (5,442 ) (11,253 ) (3,683 ) (456 ) (20,834 ) Currency translation differences 198 1,293 (139 ) 124 1,476 At December 31 18,596 286,666 104,817 29,081 439,160 Depreciation, depletion and amortisation, including impairments At January 1 3,287 131,692 46,218 10,465 191,662 Charge for the year 1,096 19,346 5,742 1,573 27,757 Sales, retirements and other movements (440 ) (15,567 ) (2,981 ) (437 ) (19,425 ) Currency translation differences 67 829 (107 ) 28 817 At December 31 4,010 136,300 48,872 11,629 200,811 Carrying amount at December 31 14,586 150,366 55,945 17,452 238,349 [A] See Note 3. 2018 $ million Exploration and production Exploration Production Manufacturing, Other Total Cost At January 1 22,510 292,256 86,948 22,355 424,069 Additions 3,514 12,596 6,438 1,594 24,142 Sales, retirements and other movements (4,443 ) (19,643 ) (667 ) (814 ) (25,567 ) Currency translation differences (400 ) (4,828 ) (1,484 ) (1,095 ) (7,807 ) At December 31 21,181 280,381 91,235 22,040 414,837 Depreciation, depletion and amortisation, including impairments At January 1 5,060 137,525 44,483 10,621 197,689 Charge for the year (979 ) 16,551 4,000 1,095 20,667 Sales, retirements and other movements (608 ) (19,631 ) (1,353 ) (756 ) (22,348 ) Currency translation differences (186 ) (2,753 ) (912 ) (495 ) (4,346 ) At December 31 3,287 131,692 46,218 10,465 191,662 Carrying amount at December 31 17,894 148,689 45,017 11,575 223,175 Sales, retirements and other movements in 2019 related to sales of Shell's 36.8% non-operating interest in the Danish Underground Consortium, its 50% interest in the SASREF joint venture in Saudi Arabia and its 22.45% non-operating interest in the Caesar-Tonga asset in the Gulf of Mexico. The carrying amount of property, plant and equipment at December 31, 2019 , included $27,779 million ( 2018 : $33,451 million ) of assets under construction. This amount excludes exploration and evaluation assets. The carrying amount at December 31, 2019 , also included $1,401 million of assets classified as held for sale ( 2018 : $705 million ). The carrying amount of exploration and production assets at December 31, 2019 , included rights and concessions in respect of proved and unproved properties of $14,355 million ( 2018 : $15,860 million ). Exploration and evaluation assets principally comprise rights and concessions in respect of unproved properties and capitalised exploration drilling costs. The carrying amount of assets at December 31, 2019 , for which an alternative reserves base was applied in the calculation of the depreciation charge (see Note 2A), was $173 million ( 2018 : $5,838 million ). If no alternative reserves base had been used, the pre-tax depreciation charge for the year ended December 31, 2019 , would have been $77 million higher ( 2018 : $1,003 million , 2017 : $5,558 million ). Contractual commitments for the purchase and lease of property, plant and equipment at December 31, 2019 , amounted to $5,519 million . In 2018 , the contractual commitments for the purchase of property, plant and equipment amounted to $4,783 million ). Within property, plant and equipment the following amounts relate to leases: Right-of-use assets $ million Exploration and production Exploration Production Manufacturing, Other Total Cost At January 1 (as previously published) — 11,508 4,259 789 16,556 Impact of IFRS 16 [A] — 4,871 6,459 4,228 15,558 At January 1 (as revised) — 16,379 10,718 5,017 32,114 Additions 5 664 3,124 917 4,710 Sales, retirements and other movements — (1,867 ) (268 ) (157 ) (2,292 ) Currency translation differences — 37 — (18 ) 19 At December 31 5 15,213 13,574 5,759 34,551 Depreciation, depletion and amortisation, including impairments At January 1 — 5,209 1,110 589 6,908 Charge for the year — 1,632 1,855 703 4,190 Sales, retirements and other movements — (1,091 ) (30 ) (128 ) (1,249 ) Currency translation differences — 11 1 — 12 At December 31 — 5,761 2,936 1,164 9,861 Carrying amount at December 31 5 9,452 10,638 4,595 24,690 [ A] Up to and including 2018 Shell recognised lease assets and liabilities that were classified as finance leases under IAS 17 Leases (see Note 3). Impairments $ million 2019 2018 2017 Impairment losses [A] Exploration and production 2,983 1,066 4,187 Manufacturing, supply and distribution 654 441 376 Other 2 8 9 Total 3,639 1,515 4,572 Impairment reversals [A] Exploration and production — 1,265 615 Manufacturing, supply and distribution 190 — — Total 190 1,265 615 [A] See Note 4. Impairment losses in 2019 were mainly triggered by the revision to Shell's long-term oil and gas price outlook and change to future capital expenditure plans. The impairment losses related primarily to Upstream shale and deep-water properties in North and South America, in Integrated Gas to properties in Australia and in Downstream to the refining portfolio. Impairment losses in 2018 were mainly in Upstream, and principally related to the disposal of Shell’s interests in Norway and Ireland and related to assets in the Gulf of Mexico. Impairment reversals in 2018 were mainly related to assets in North America. Impairment losses in 2017 were mainly in Upstream, and principally related to the disposal of interests in Canada and interests in Ireland classified as held for sale. Fo r 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 (see Note 2A). 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 2019 was 6% ( 2018 : 6% ; 2017 : 6% ). Oil and gas price assumptions applied for impairment testing are reviewed and, where necessary, adjusted on a periodic basis. Reviews include comparison with available market data and forecasts that reflect developments in demand such as global economic growth, technology efficiency, policy measures and, in supply, consideration of investment and resource potential, cost of development of new supply, and behaviour of major resource holders. The near-term commodity price assumptions applied in impairment testing in 2019 were as follows: Commodity price assumptions [A] 2020 2021 2022 Brent crude oil ($/b) 60 60 60 Henry Hub natural gas ($/MMBtu) 2.75 2.75 3.00 [A] Money of the day. For periods after 2022 , the real terms long-term price assumptions applied were $60 per barrel (/b) ( 2018 : $70 /b after 2021 ) for Brent crude oil and $3.00 per million British thermal units (/MMBtu) ( 2018 : $3.50 / MMBtu after 2021 ) for Henry Hub natural gas. Capitalised exploration drilling costs $ million 2019 2018 2017 At January 1 6,629 6,981 7,910 Additions pending determination of proved reserves 2,036 2,588 1,708 Amounts charged to expense (1,218 ) (449 ) (897 ) Reclassifications to productive wells on determination of proved reserves (1,655 ) (2,461 ) (1,894 ) Other movements (124 ) (30 ) 154 At December 31 5,668 6,629 6,981 Projects Wells Number $ million Number $ million Between 1 and 5 years 45 3,195 150 2,117 Between 6 and 10 years 10 961 74 1,746 Between 11 and 15 years 5 237 25 495 Between 16 and 20 years — — 2 35 Total 60 4,393 251 4,393 Exploration drilling costs capitalised for periods greater than one year at December 31, 2019 , analysed according to the most recent year of activity, are presented in the table above. They comprise $284 million relating to five projects where drilling activities were under way or firmly planned for the future, and $4,109 million relating to 55 projects awaiting development concepts.

Joint Ventures and Associates

Joint Ventures and Associates	12 Months Ended
Joint Ventures and Associates	Dec. 31, 2019
Interests In Other Entities [Abstract]
Joint Ventures and Associates	9 - JOINT VENTURES AND ASSOCIATES Shell share of comprehensive income of joint ventures and associates $ million 2019 2018 2017 Joint Associates Total Joint Associates Total Joint Associates Total Income for the period 1,121 2,483 3,604 1,307 2,799 4,106 2,102 2,123 4,225 Other comprehensive (82 ) 8 (74 ) 172 11 183 164 6 170 Comprehensive income for the period 1,039 2,491 3,530 1,479 2,810 4,289 2,266 2,129 4,395 Carrying amount of interests in joint ventures and associates $ million Dec 31, 2019 Dec 31, 2018 Joint Associates Total Joint Associates Total Net assets 13,426 9,382 22,808 14,263 11,066 25,329 Transactions with joint ventures and associates $ million 2019 2018 2017 Sales and charges to joint ventures and associates 7,748 8,270 13,121 Purchases and charges from joint ventures and associates 9,573 11,212 10,680 These transactions principally comprise sales and purchases of goods and services in the ordinary course of business. Related balances outstanding at December 31, 2019 , and 2018 , are presented in Notes 11 and 15. Other arrangements in respect of joint ventures and associates $ million Dec 31, 2019 Dec 31, 2018 Commitments to make purchases from joint ventures and associates [A] 2,177 1,823 [B] Commitments to provide debt or equity funding to joint ventures and associates 897 638 [A] Commitments to make purchases from joint ventures and associates mainly relate to contracts associated with LNG processing fees and transportation capacity. Shell has other purchase obligations related to joint ventures and associates that are not fixed or determinable and are principally intended to be resold in a short period of time through sales agreements with third parties. These include long-term LNG and natural gas purchase commitments and commitments to purchase refined products or crude oil at market prices. [B] As revised to include commitments of $569 million .

Investments in Securities

Investments in Securities	12 Months Ended
Investments in Securities	Dec. 31, 2019
Fair Value Measurement [Abstract]
Investments in Securities	10 - INVESTMENTS IN SECURITIES Investment in securities $ million Dec 31, 2019 Dec 31, 2018 Equity securities: 1,437 1,823 Equity securities at fair value through other comprehensive income 1,437 1,823 Debt securities: 1,552 1,251 Debt securities at amortised cost 11 8 Debt securities at fair value through other comprehensive income 1,086 953 Debt securities at fair value through profit and loss 455 290 Total 2,989 3,074 At fair value Measured by reference to prices in active markets for identical assets 1,725 1,873 Measured using predominantly unobservable inputs 1,253 1,193 Total 2,978 3,066 At cost 11 8 Total 2,989 3,074 Equity securities at December 31, 2019 , principally comprised interests below 5% , in various investments. Debt securities principally comprised a portfolio required to be held by the Company’s internal insurance entities as security for their activities. Investments in securities measured using predominantly unobservable inputs [A] $ million 2019 2018 At January 1 1,193 1,268 (Losses)/Gains recognised in other comprehensive income (42 ) 212 Other movements 102 (287 ) At December 31 1,253 1,193 [A] Based on expected dividend flows, adjusted for country and other risks as appropriate and discounted to their present value.

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
Trade and Other Receivables	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Trade and Other Receivables	11 - TRADE AND OTHER RECEIVABLES $ million Dec 31, 2019 Dec 31, 2018 Current Non-current Current Non-current Trade receivables 30,216 — 27,541 — Lease receivables [A] 213 1,528 Other receivables [A] 7,791 4,039 8,543 4,823 Amounts due from joint ventures and associates 912 1,078 992 1,183 Prepayments and deferred charges 4,282 1,440 5,355 1,820 Total 43,414 8,085 42,431 7,826 [A] In 2018 'Lease receivables' were included in 'Other receivables'. The fair value of financial assets included above approximates the carrying amount and was determined from predominantly unobservable inputs. Other receivables at December 31, 2019 , include receivables from certain governments in their capacity as joint arrangement partners, of $1,209 million ( 2018 : $1,449 million ), after provisions for impairments, that are overdue in part or in full. Recoverability and timing thereof is subject to uncertainty, however, the ultimate risk of default on the carrying amount is considered to be low. Other receivables also include income tax and other tax receivables (see Note 16). Provisions for impairments deducted from trade and other receivables amounted to $649 million at December 31, 2019 ( 2018 : $790 million ). Shell uses a provision matrix to calculate expected credit losses ("ECLs") for trade receivables. The provision matrix is initially based on Shell’s historical observed default rates. Shell calculates the ECL to adjust the historical credit loss experienced with forward-looking information. The ECL at December 31, 2019 is $83 million (2018: $23 million ) which represents 0.08% - 0.27% of all trade receivables. A loss allowance provision of $193 million ( 2018 : $ 243 million ) was established, in addition to all other impairments to trade receivables as at December 31, 2019 , that are outside of the provision matrix calculations. Lease receivables Lease contracts where Shell is the lessor are classified as finance lease or operating lease. Receivables for lease contracts classified as finance leases are as follows: Finance lease $ million Dec 31, 2019 Less than one year 305 Between 1 and 5 years 953 5 years and later 1,019 Total undiscounted lease payments receivable 2,277 Unearned finance income 536 Net investment in the lease 1,741 In addition at December 31, 2019, Shell is entitled to contractual payments under operating leases of $344 million .

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Inventories	12 - INVENTORIES $ million Dec 31, 2019 Dec 31, 2018 Oil, gas and chemicals 22,654 19,516 Materials 1,417 1,601 Total 24,071 21,117 Inventories at December 31, 2019 , include write-downs to net realisable value of $546 million ( 2018 : $1,473 million ).

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
Cash and Cash Equivalents	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Cash and Cash Equivalents	13 - CASH AND CASH EQUIVALENTS $ million Dec 31, 2019 Dec 31, 2018 Cash 4,168 4,034 Short-term bank deposits 2,665 3,655 Money market funds, reverse repos and other cash equivalents 11,222 19,052 Total 18,055 26,741 Included in cash and cash equivalents at December 31, 2019 , were amounts totalling $431 million ( 2018 : $443 million as revised ) subject to currency controls or other legal restrictions. Information about credit risk is presented in Note 19.

Debt and Lease Arrangements

Debt and Lease Arrangements	12 Months Ended
Debt and Lease Arrangements	Dec. 31, 2019
Financial Instruments [Abstract]
Debt and Lease Arrangements	14 - DEBT AND LEASE ARRANGEMENTS DEBT Debt $ million Dec 31, 2019 Dec 31, 2018 Debt Lease Total Debt Finance lease Total Short-term debt 3,962 — 3,962 693 — 693 Long-term debt due within 1 year 6,146 4,956 11,102 8,419 1,022 9,441 Current debt 10,108 4,956 15,064 9,112 1,022 10,134 Non-current debt 55,779 25,581 81,360 53,686 13,004 66,690 Total 65,887 30,537 96,424 62,798 14,026 76,824 [A] See Note 3. Net debt $ million Current Non-current Derivative Cash and cash equivalents Net debt At January 1, 2019 (as previously published) (10,134 ) (66,690 ) (1,345 ) 26,741 (51,428 ) Impact of IFRS 16 [A] (2,912 ) (13,125 ) (16,037 ) At January 1, 2019 (as revised) (13,046 ) (79,815 ) (1,345 ) 26,741 (67,465 ) Cash flow 10,333 (7,269 ) 351 (8,810 ) (5,395 ) Lease additions (971 ) (3,547 ) (4,518 ) Other movements [B] (11,453 ) 9,179 453 — (1,821 ) Currency translation differences and foreign exchange gains/(losses) 73 92 (183 ) 124 106 At December 31, 2019 (15,064 ) (81,360 ) (724 ) 18,055 (79,093 ) At January 1, 2018 (11,795 ) (73,870 ) (591 ) 20,312 (65,944 ) Cash flow 10,392 (2,418 ) 446 6,878 15,298 Finance lease additions (51 ) (652 ) (703 ) Other movements (8,939 ) 9,270 (261 ) — 70 Currency translation differences and foreign exchange gains/(losses) 259 980 (939 ) (449 ) (149 ) At December 31, 2018 (10,134 ) (66,690 ) (1,345 ) 26,741 (51,428 ) [ A] See Note 3 [B] 'Other movements' includes $1,618 million relating to existing leases entered into on behalf of certain joint operations . Management’s financial strategy is to manage Shell’s assets and liabilities with the aim that, across the business cycle, 'cash in' at least equals 'cash out' while maintaining a strong balance sheet. Gearing is a key measure of Shell’s capital structure and is defined as net debt as a percentage of total capital. Net debt is defined as the sum of current and non-current debt, less cash and cash equivalents, adjusted for the fair value of derivative financial instruments used to hedge foreign exchange and interest rate risks relating to debt, and associated collateral balances. Across the business cycle, management aims to return to a gearing level within a range of 15% - 25% . Gearing $ million, except where indicated Dec 31, 2019 Dec 31, 2018 [A] Net debt 79,093 51,428 Total equity 190,463 202,534 Total capital 269,556 253,962 Gearing 29.3 % [B] 20.3 % [A] Shell used the modified retrospective transition method for implementing IFRS 16 Leases (see Note 3). Comparative information was not restated, and continues to be presented as previously reported under IAS 17 Leases . [B] Gearing increased to 29.3% , at December 31, 2019 , comparable with 25.0% on an IAS 17 basis (2018: 20.3% ). Management’s priorities for applying Shell’s cash are the servicing and reduction of debt commitments, payment of dividends, followed by a balance of capital investment and share buybacks. Management’s policy is to grow the dollar dividend through time, in line with its view of Shell’s underlying earnings and cash flow. Shell has access to international debt capital markets via two commercial paper ("CP") programmes, a Euro medium-term note ("EMTN") programme and a US universal shelf ("US shelf") registration. Issuances under the CP programmes are supported by a committed credit facility and cash. Borrowing facilities and amounts undrawn $ million Facility Amount undrawn Dec 31, 2019 Dec 31, 2018 Dec 31, 2019 Dec 31, 2018 CP programmes 20,000 20,000 16,610 20,000 EMTN programme unlimited unlimited N/A N/A US shelf registration unlimited unlimited N/A N/A Committed credit facilities 10,000 8,840 10,000 8,840 Under the CP programmes, Shell can issue debt of up to $10 billion with maturities not exceeding 270 days and $10 billion with maturities not exceeding 397 days . The EMTN programme is updated each year, most recently in July 2019. In 2019, debt issued under this programme amounted to $3 billion ( 2018 : $ nil ). The US shelf registration provides Shell with the flexibility to issue debt securities, ordinary shares, preferred shares and warrants. The registration is updated every three years and was last updated in December 2017. During 2019 , debt totalling $4 billion ( 2018 : $ 3 billion ) was issued under the registration. On December 13, 2019, Shell entered into $10 billion revolving credit facilities, which in anticipation of the LIBOR reform (see Note 2B), were linked to the new Secured Overnight Financing Rate ("SOFR"). Under the terms of the facilities, the LIBOR interest rate will be replaced by SOFR as early as the first anniversary of the signing date of these revolving credit facilities. The committed credit facilities are available at pre-agreed margins, with $2 billion expiring in 2020 and $ 8 billion expiring in 2024. Each facility includes two one-year extension options at the discretion of each lender. The terms and availability are not conditional on Shell’s financial ratios nor its financial credit ratings. The interest and fees paid on both facilities are linked to Shell’s progress towards reaching its short-term Net Carbon Footprint intensity target. In addition, other subsidiaries have access to undrawn short-term bank facilities totalling $2,784 million at December 31, 2019 ( 2018 : $3,035 million ). The following tables compare contractual cash flows for debt excluding lease liabilities at December 31, with the carrying amount in the Consolidated Balance Sheet. Contractual amounts reflect the effects of changes in foreign exchange rates; differences from carrying amounts reflect the effects of discounting, premiums and, where fair value hedge accounting is applied, fair value adjustments. Interest is estimated assuming interest rates applicable to variable rate debt remain constant and there is no change in aggregate principal amounts of debt other than repayment at scheduled maturity, as reflected in the table. 2019 $ million Contractual payments Less than Between Between Between Between 5 years Total Difference Carrying Commercial paper 3,390 — — — — — 3,390 (38 ) 3,352 Bonds 5,900 4,971 4,392 4,326 2,091 38,323 60,003 694 60,697 Bank and other borrowings 859 425 56 71 15 412 1,838 — 1,838 Total (excluding interest) 10,149 5,396 4,448 4,397 2,106 38,735 65,231 656 65,887 Interest 1,665 1,559 1,430 1,357 1,263 14,618 21,892 2018 $ million Contractual payments Less than Between Between Between Between 5 years Total Difference Carrying Bonds 8,163 5,900 4,993 4,458 4,312 33,162 60,988 181 61,169 Bank and other borrowings 945 39 209 50 27 359 1,629 — 1,629 Total (excluding interest) 9,108 5,939 5,202 4,508 4,339 33,521 62,617 181 62,798 Interest 1,780 1,555 1,426 1,319 1,244 14,406 21,730 Interest rate swaps have been entered into against certain fixed rate debt affecting the effective interest rate on these balances (see Note 19). The fair value of debt excluding lease liabilities at December 31, 2019 , was $71,163 million ( 2018 : $64,708 million ), mainly determined from the prices quoted for those securities. LEASE ARRANGEMENTS From January 1, 2019, leases are recognised as a right-of-use asset (see Note 8) and a corresponding liability at the date which the lease asset is available for the use by Shell (see Note 3). Lease liabilities are secured on the leased assets. Shell has lease contracts in Upstream and Integrated Gas for floating production storage and offloading units, subsea equipment, power generation for drilling and ancillary equipment, service vessels, LNG vessels and land and buildings; in Downstream, principally for tankers, storage capacity and retail sites; and in Corporate, principally for land and buildings. Lease expenses not included in the measurement of lease liability $ million 2019 Expense relating to short-term leases 834 Expense relating to variable lease payments not included in the lease liabilities 1,091 The total cash outflow in respect of leases representing repayment of principal and payment of interest in 2019 was $7,866 million , recognised in the Consolidated Statement of Cash Flows from financing activities. The future lease payments under lease contracts and the present value of future lease payments at December 31, by payment date are as follows: 2019 $ million Contractual Interest Lease liabilities [A] Less than 1 year 7,337 2,381 4,956 Between 1 and 5 years 17,435 6,141 11,294 5 years and later 21,340 7,053 14,287 Total 46,112 [B] 15,575 30,537 [ A] See Note 3. [B] Future cash outflows in respect of leases may differ from lease liabilities recognised due to future decisions that may be taken by Shell in respect of the use of leased assets. These decisions may result in variable lease payments to be made. In addition, Shell may reconsider whether it will exercise extension options or termination options, where future reconsideration is not reflected in the lease liabilities. There is no exposure to these potential additional payments in excess of the recognised lease liabilities until these decisions have been taken by Shell. 2018 $ million Finance leases [A] Operating leases [A] Future Interest Present value Future minimum lease payments Less than 1 year 2,061 1,039 1,022 4,784 Between 1 and 5 years 7,508 3,391 4,117 11,575 5 years and later 13,370 4,483 8,887 7,860 Total 22,939 8,913 14,026 24,219 [A] Shell used the modified retrospective transition method for the adoption of IFRS 16 Leases (see Note 3). Comparative information is not restated and continues to be presented as previously reported under IAS 17 Leases .

Trade and Other Payables

Trade and Other Payables	12 Months Ended
Trade and Other Payables	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Trade and Other Payables	15 - TRADE AND OTHER PAYABLES $ million Dec 31, 2019 Dec 31, 2018 Current Non-current Current Non-current Trade payables 29,497 — 30,351 — Other payables 6,356 2,060 5,597 2,413 Amounts due to joint ventures and associates 3,312 40 2,851 33 Accruals and deferred income 10,043 242 10,089 289 Total 49,208 2,342 48,888 2,735 The fair value of financial liabilities included above approximates the carrying amount and was determined from predominantly unobservable inputs. Other payables include amounts due to joint arrangement partners and in respect of other project-related items. Information about offsetting, collateral and liquidity risk is presented in Note 19.

Taxation

Taxation	12 Months Ended
Taxation	Dec. 31, 2019
Income Taxes [Abstract]
Taxation	16 - TAXATION Taxation charge $ million 2019 2018 2017 Current tax: Charge in respect of current period 7,597 10,415 7,204 Adjustments in respect of prior periods (1 ) 60 (613 ) Total 7,596 10,475 6,591 Deferred tax: Relating to the origination and reversal of temporary differences, tax losses and credits 1,377 1,438 (4,102 ) Relating to changes in tax rates and legislation (67 ) (157 ) 2,004 [A] Adjustments in respect of prior periods 147 (41 ) 202 Total 1,457 1,240 (1,896 ) Total taxation charge 9,053 11,715 4,695 [A] Mainly in respect of the US Tax Cuts and Jobs Act. Adjustments in respect of prior periods relate to events in the current period and reflect the effects of changes in rules, facts or other factors compared with those used in establishing the current tax position or deferred tax balance in prior periods. Reconciliation of applicable tax charge at statutory tax rates to taxation charge $ million 2019 2018 2017 Income before taxation 25,485 35,621 18,130 Less: share of profit of joint ventures and associates (3,604 ) (4,106 ) (4,225 ) Income before taxation and share of profit of joint ventures and associates 21,881 31,515 13,905 Applicable tax charge at standard statutory tax rates [A] 7,214 11,641 4,709 Adjustments in respect of prior periods 146 19 (411 ) Tax effects of: [B] Expenses not deductible for tax purposes 1,493 1,176 1,000 Derecognition/(recognition) of deferred tax assets 846 (381 ) (957 ) Incentives for investment and development [A] (757 ) (557 ) (527 ) Disposals (235 ) (524 ) (910 ) Income not subject to tax at standard statutory rates 159 (286 ) (359 ) Changes in tax rates and legislation (67 ) (157 ) 2,004 Exchange rate differences (34 ) 623 320 Other reconciling items 288 161 (174 ) Taxation charge 9,053 11,715 4,695 [A] Incentives for investment and development include conditional preferential tax rates to attract investment, uplift on carried forward losses and capital expenditure, investment tax allowances and credits for research and development. Up to and including 2018, preferential tax rates were reported within the applicable tax charge at standard statutory tax rates. Comparative numbers for 2018 and 2017 were reclassified to conform with the current year presentation. [B] The tax effect categories have changed to provide better insights. Comparative numbers for 2018 and 2017 were reclassified to conform with the current year presentation. The weighted average of statutory tax rates was 33% in 2019 ( 2018 : 37% as revised; 2017 : 34% as revised). Compared with 2018 , the decrease in the rate reflects a higher proportion of earnings in the Downstream and Integrated Gas segments, subject to relatively lower tax rates than earnings in the Upstream segment. In addition, a higher proportion of Integrated Gas income was earned in countries with relatively lower statutory tax rates. Taxes payable $ million Dec 31, 2019 Dec 31, 2018 Income taxes 3,478 3,990 Sales taxes, excise duties and similar levies 3,215 3,507 Total 6,693 7,497 Included in other receivables at December 31, 2019 was income tax receivable of $1,328 million ( 2018 : $1,042 million ) (see Note 11). 2019 - Deferred tax $ million Deferred tax asset Decommissioning and Property, plant and equipment Tax losses and credits Retirement benefits Other Total At January 1, 2019 (as previously published) 5,902 3,718 12,167 3,310 4,233 29,330 Impact of IFRS 16 (43 ) — — — 43 — At January 1, 2019 (as revised) 5,859 3,718 12,167 3,310 4,276 29,330 (Charge)/credit to income 15 (521 ) (647 ) (76 ) 10 (1,219 ) Currency translation differences 56 6 57 (8 ) (2 ) 109 Other (550 ) (189 ) 52 434 77 (176 ) At December 31, 2019 5,380 3,014 11,629 3,660 4,361 28,044 Deferred tax liability At January 1, 2019 (as previously published) (27,771 ) (1,674 ) (2,625 ) (32,070 ) Impact of IFRS 16 144 — (144 ) — At January 1, 2019 (as revised) (27,627 ) (1,674 ) (2,769 ) (32,070 ) (Charge)/credit to income (227 ) 46 (57 ) (238 ) Currency translation differences (129 ) (6 ) (5 ) (140 ) Other (57 ) 541 (78 ) 406 At December 31, 2019 (28,040 ) (1,093 ) (2,909 ) (32,042 ) Net deferred tax liability at December 31, 2019 (3,998 ) Deferred tax asset/liability as presented in the balance sheet at December 31, 2019 Deferred tax asset 10,524 Deferred tax liability (14,522 ) 2018 - Deferred tax $ million Deferred tax asset Decommissioning and other provisions Property, plant and equipment Tax losses and credits carried forward Retirement benefits Other Total At January 1, 2018 6,182 3,379 13,684 3,868 4,144 31,257 (Charge)/credit to income 166 345 (553 ) 14 119 91 Currency translation differences (177 ) (32 ) (462 ) (93 ) (42 ) (806 ) Other (269 ) 26 (502 ) (479 ) 12 (1,212 ) At December 31, 2018 5,902 3,718 12,167 3,310 4,233 29,330 Deferred tax liability At January 1, 2018 (26,904 ) (742 ) (2,827 ) (30,473 ) (Charge)/credit to income (1,751 ) 180 240 (1,331 ) Currency translation differences 409 24 36 469 Other 475 (1,136 ) (74 ) (735 ) At December 31, 2018 (27,771 ) (1,674 ) (2,625 ) (32,070 ) Net deferred tax liability at December 31, 2018 (2,740 ) Deferred tax asset/liability as presented in the balance sheet at December 31, 2018 Deferred tax asset 12,097 Deferred tax liability (14,837 ) The presentation in the balance sheet takes into consideration the offsetting of deferred tax assets and deferred tax liabilities within the same tax jurisdiction, where this is permitted. The overall deferred tax position in a particular tax jurisdiction determines if a deferred tax balance related to that jurisdiction is presented within deferred tax assets or deferred tax liabilities. Other movements in deferred tax assets and liabilities principally relate to acquisitions, sales of non-current assets and businesses, and amounts recognised in other comprehensive income. The deferred tax category 'Other' primarily includes deferred tax positions in respect of leases, financial assets and liabilities, inventories, intangible assets and investments in subsidiaries, joint ventures and associates. The amount of deferred tax assets dependent on future taxable profits not arising from the reversal of existing deferred tax liabilities, and which relate to tax jurisdictions where Shell has suffered a loss in the current or preceding year, was $8,773 million at December 31, 2019 ( 2018 : $9,979 million ). It is considered probable based on business forecasts that such profits will be available. Unrecognised taxable temporary differences associated with undistributed retained earnings of investments in subsidiaries, joint ventures and associates amounted to $6,356 million at December 31, 2019 ( 2018 : $3,951 million ). These retained earnings are subject to withholding tax upon distribution. The increase of the amount compared with 2018 is related to a change in the withholding tax legislation, as a result of which a larger part of the undistributed retained earnings will be subject to withholding tax. Unrecognised deductible temporary differences, unused tax losses and credits carried forward amounted to $33,068 million at December 31, 2019 ( 2018 : $30,010 million as revised ) including amounts of $24,295 million ( 2018 : $22,704 million as revised ) that are subject to time limits for utilisation of five years or later, or are not time limited. Futhermore, there are unrecognised losses for Petroleum Resource Rent Tax ("PRRT") in Australia, amounting to $36,905 million as at the end of the most recent PRRT fiscal year (June 30, 2019). In 2018 , a portion of the PRRT losses amounting to $4,900 million was included in the amount of the unrecognised deductible temporary differences, unused tax losses and credits carried forward. Based on business forecasts at existing commodity price levels, and the annual augmentation of the unused PRRT losses, this amount is expected to increase in the near future.

Retirement Benefits

Retirement Benefits	12 Months Ended
Retirement Benefits	Dec. 31, 2019
Employee Benefits [Abstract]
Retirement Benefits	17 - RETIREMENT BENEFITS Retirement benefits are provided through a number of funded and unfunded defined benefit plans and defined contribution plans, the most significant of which are in the Netherlands, UK and USA. Benefits comprise principally pensions; retirement healthcare and life insurance are also provided in certain countries. Retirement benefit expense $ million 2019 2018 2017 Defined benefit plans: Current service cost, net of plan participants’ contributions 1,188 1,494 1,500 Interest expense on obligations 2,364 2,282 2,309 Interest income on plan assets (2,253 ) (2,087 ) (2,019 ) Other 26 (221 ) (404 ) Total 1,325 1,468 1,386 Defined contribution plans 428 410 429 Total retirement benefit expense 1,753 1,878 1,815 Retirement benefit expense is presented principally within production and manufacturing expenses and selling, distribution and administrative expenses in the Consolidated Statement of Income. Interest income on plan assets is calculated using the same rate as that applied to the related defined benefit obligations for each plan to determine interest expense. Remeasurements $ million 2019 2018 2017 Actuarial gains/(losses) on obligations: Due to changes in financial assumptions [A] (11,711 ) 8,186 (4,495 ) Due to experience adjustments [B] 232 (268 ) 37 Due to changes in demographic assumptions [C] (75 ) (459 ) 933 Total (11,554 ) 7,459 (3,525 ) Return on plan assets in excess/(shortage) of interest income 8,460 (2,312 ) 4,942 Other movements (12 ) 66 50 Total remeasurements (3,106 ) 5,213 1,467 [A] Primarily relates to changes in the discount rate assumptions. [B] Experience adjustments arise from differences between the actuarial assumptions made in respect of the year and actual outcomes. [C] Primarily relates to updates in mortality assumptions. Defined benefit plans $ million December 31, 2019 December 31, 2018 Obligations (103,545 ) (91,856 ) Plan assets 94,826 85,803 Net liability (8,719 ) (6,053 ) Retirement benefits in the Consolidated Balance Sheet: Non-current assets 4,717 6,051 Non-current liabilities (13,017 ) (11,653 ) Current liabilities (419 ) (451 ) Total (8,719 ) (6,053 ) Defined benefit plan obligations $ million, except where indicated 2019 2018 At January 1 91,856 104,285 Current service cost 1,186 1,491 Interest expense 2,364 2,282 Actuarial losses/(gains) 11,554 (7,459 ) Benefit payments (3,961 ) (4,435 ) Other movements 194 (360 ) Currency translation differences 352 (3,948 ) At December 31 103,545 91,856 Comprising: Funded pension plans 93,727 83,276 Weighted average duration 17 Years 17 Years Unfunded pension plans 4,793 4,359 Weighted average duration 13 Years 13 Years Other unfunded plans 5,025 4,221 Weighted average duration 14 Years 12 Years Defined benefit plan assets $ million, except where indicated 2019 2018 At January 1 85,803 93,243 Return on plan assets in excess/(shortage) of interest income 8,460 (2,312 ) Interest income 2,253 2,087 Employer contributions 1,462 763 Plan participants’ contributions 42 47 Benefit payments (3,741 ) (4,123 ) Other movements 160 (102 ) Currency translation differences 387 (3,800 ) At December 31 94,826 85,803 Comprising: Quoted in active markets: Equities 26 % 24 % Debt securities 51 % 53 % Real estate 1 % 1 % Other 0 % 1 % Other: Equities 8 % 8 % Debt securities 4 % 3 % Real estate 6 % 6 % Investment funds 3 % 3 % Cash 1 % 1 % Long-term investment strategies of plans are generally determined by the relevant pension plan trustees using a structured asset/liability modelling approach to define the asset mix that best meets the objectives of optimising returns within agreed risk levels while maintaining adequate funding levels. Employer contributions to defined benefit pension plans are based on actuarial valuations in accordance with local regulations and are estimated to be $0.7 billion in 2020 . Significant funding requirements: • Additional contributions to the Netherlands defined benefit pension plan would be required if the 12-month rolling average local funding percentage falls below 105% for six months or more. At the most recent (2019) funding valuation the local funding percentage was above this level; • There are no set minimum statutory funding requirements for the UK plans. Under an agreement with the trustee of the main UK defined benefit plan, Shell will provide additional contributions if the funding position falls below a certain level, although this is currently not anticipated; and • Under the Pension Protection Act, US pension plans are subject to minimum required contribution levels based on the funding position. No contributions are required based on the most recent funding valuation. The principal assumptions applied in determining the present value of defined benefit obligations and their bases were as follows: • rates of increase in pensionable remuneration, pensions in payment and healthcare costs: historical experience and management’s long-term expectation; • discount rates: prevailing long-term AA corporate bond yields, chosen to match the currency and duration of the relevant obligation; and • mortality rates: published standard mortality tables for the individual countries concerned adjusted for Shell experience where statistically significant. The weighted averages for those assumptions and related sensitivity information at December 31 are presented below. Sensitivity information indicates by how much the defined benefit obligations would increase or decrease if a given assumption were to increase or decrease with no change in other assumptions. $ million, except where indicated Effect of using alternative assumptions Assumptions used Increase/(decrease) in defined benefit obligations 2019 2018 Range of assumptions 2019 2018 Rate of increase in pensionable remuneration 4.1 % 4.1 % -1% to +1% (1,975 ) to 2,266 (1,576 ) to 1,819 Rate of increase in pensions in payment 1.6 % 1.8 % -1% to +1% (9,541 ) to 11,757 (8,304 ) to 10,104 Rate of increase in healthcare costs 6.1 % 6.3 % -1% to +1% (546 ) to 675 (410 ) to 496 Discount rate for pension plans 2.1 % 2.9 % -1% to +1% 18,431 to (14,155 ) 15,606 to (12,078 ) Discount rate for healthcare plans 3.2 % 4.2 % -1% to +1% 704 to (558 ) 536 to (436 ) Expected age at death for persons aged 60: Men 87 years 87 years -1 year to +1 year (1,717 ) to 1,782 (1,538 ) to 1,583 Women 89 years 89 years -1 year to +1 year (1,631 ) to 1,694 (1,436 ) to 1,476

Decommissioning and Other Provi

Decommissioning and Other Provisions	12 Months Ended
Decommissioning and Other Provisions	Dec. 31, 2019
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Decommissioning and Other Provisions	18 - DECOMMISSIONING AND OTHER PROVISIONS $ million Decommissioning Legal Environmental Redundancy Other Total At January 1, 2019 Current (as previously published) 876 213 264 491 1,815 3,659 Impact of IFRS 16 [A] — — — (50 ) (268 ) (318 ) Current (as revised) 876 213 264 441 1,547 3,341 Non-current (as previously published) 17,057 1,247 1,074 468 1,687 21,533 Impact of IFRS 16 [A] — — — (188 ) (159 ) (347 ) Non-current (as revised) 17,057 1,247 1,074 280 1,528 21,186 17,933 1,460 1,338 721 3,075 24,527 Additions 625 585 229 290 535 2,264 Amounts charged against provisions (797 ) (216 ) (223 ) (304 ) (562 ) (2,102 ) Accretion expense 644 28 16 3 25 716 Disposals (1,238 ) [B] — (8 ) — (14 ) (1,260 ) Remeasurements and other movements 1,696 (45 ) (155 ) (192 ) (988 ) [C] 316 Currency translation differences 156 (1 ) — (3 ) (3 ) 149 1,086 351 (141 ) (206 ) (1,007 ) 83 At December 31, 2019 Current 755 626 263 295 872 2,811 Non-current 18,264 1,185 934 220 1,196 21,799 19,019 1,811 1,197 515 2,068 24,610 At January 1, 2018 Current 817 423 287 758 1,180 3,465 Non-current 19,767 1,095 1,218 560 2,326 24,966 20,584 1,518 1,505 1,318 3,506 28,431 Additions 418 196 191 535 1,070 2,410 Amounts charged against provisions (497 ) (200 ) (212 ) (504 ) (887 ) (2,300 ) Accretion expense 755 17 17 15 48 852 Disposals (1,781 ) (14 ) (11 ) (3 ) (49 ) (1,858 ) Remeasurements and other movements (1,065 ) (47 ) (130 ) (367 ) (122 ) (1,731 ) Currency translation differences (481 ) (10 ) (22 ) (35 ) (64 ) (612 ) (2,651 ) (58 ) (167 ) (359 ) (4 ) (3,239 ) At December 31, 2018 Current 876 213 264 491 1,815 3,659 Non-current 17,057 1,247 1,074 468 1,687 21,533 17,933 1,460 1,338 959 3,502 25,192 [A] Following the implementation of IFRS 16 Leases (see Note 3) provisions related to onerous operating lease contracts at December 31, 2018 were derecognised and related right-of-use assets were adjusted accordingly. Certain operating lease contracts, mainly related to office buildings became onerous following restructuring and these onerous operating lease contracts were included in the provision for redundancy. [B] Mainly related to the disposal of interests in Denmark and Canada. [C] Mainly related to reclassifications to Trade and other payables. The amount and timing of settlement in respect of these provisions are uncertain and dependent on various factors that are not always within management’s control. Reviews of estimated future decommissioning and restoration costs and the discount rate applied are carried out annually. The discount rate applied at December 31, 2019 was 3% ( December 31, 2018 : 4% ). This decrease resulted from the decrease in capital markets rates in 2019. In 2019 , there was an increase of $2,241 million ( 2018 :$ nil ) in the decommissioning and restoration provision as a result of the change in the discount rate, partly offset by a decrease in the provision resulting from changes in cost estimates of $545 million ( 2018 : $982 million ), reported within re-measurements and other movements. Of the decommissioning and restoration provision at December 31, 2019 , an estimated $2,869 million is expected to be utilised within one to five years, $2,432 million within six to 10 years, and the remainder in later periods. Other provisions include amounts recognised in respect of employee benefits .

Financial Instruments

Financial Instruments	12 Months Ended
Financial Instruments	Dec. 31, 2019
Financial Instruments [Abstract]
Financial Instruments	19 - FINANCIAL INSTRUMENTS Financial instruments in the Consolidated Balance Sheet include investments in securities (see Note 10), cash and cash equivalents (see Note 13), debt (see Note 14) and derivative contracts. RISKS In the normal course of business, financial instruments of various kinds are used for the purposes of managing exposure to interest rate, foreign exchange and commodity price movements. Treasury standards are applicable to all subsidiaries and each subsidiary is required to adopt a treasury policy consistent with these standards. These policies cover: financing structure; interest rate and foreign exchange risk management; insurance; counterparty risk management; and use of derivative contracts. Wherever possible, treasury operations are carried out through specialist regional organisations without removing from each subsidiary the responsibility to formulate and implement appropriate treasury policies. Apart from forward foreign exchange contracts to meet known commitments, the use of derivative contracts by most subsidiaries is not permitted by their treasury policy. Other than in exceptional cases, the use of external derivative contracts is confined to specialist trading and central treasury organisations that have appropriate skills, experience, supervision, control and reporting systems. Shell’s operations expose it to market, credit and liquidity risk, as described below. Market risk Market risk is the possibility that changes in interest rates, foreign exchange rates or the prices of crude oil, natural gas, LNG, refined products, chemical feedstocks, power and carbon-emission rights will adversely affect the value of assets, liabilities or expected future cash flows. Interest rate risk Most debt is raised from central borrowing programmes. Shell’s policy continues to be to have debt principally denominated in dollars and to maintain a largely floating interest rate exposure profile; however, Shell has issued a significant amount of fixed rate debt in recent years, taking advantage of historically low interest rates available in debt markets. As a result, a substantial portion of the debt portfolio at December 31, 2019, is at fixed rates and this reduces Shell’s exposure to the dollar LIBOR interest rate (see Note 2B). The financing of most subsidiaries is structured on a floating-rate basis, and any further interest rate risk management is only applied under exceptional circumstances. On the basis of the floating-rate net debt position at December 31, 2019 (both issued and hedged), and assuming other factors (principally foreign exchange rates and commodity prices) remained constant and that no further interest rate management action was taken, an increase in interest rates of 1% would have decreased 2019 income before taxation by $98 million ( 2018 : $37 million , based on the floating rate position at December 31, 2018 ). The carrying amounts and maturities of debt and borrowing facilities are presented in Note 14. Interest expense is presented in Note 6. Foreign exchange risk Many of the markets in which Shell operates are priced, directly or indirectly, in dollars. As a result, the functional currency of most Integrated Gas and Upstream entities and those with significant cross-border business is the dollar. For Downstream entities, the functional currency is typically the local currency. Consequently, Shell is exposed to varying levels of foreign exchange risk when an entity enters into transactions that are not denominated in its functional currency, when foreign currency monetary assets and liabilities are translated at the balance sheet date and as a result of holding net investments in operations that are not dollar-functional. Each entity is required to adopt treasury policies that are designed to measure and manage its foreign exchange exposures by reference to its functional currency. Foreign exchange gains and losses arise in the normal course of business from the recognition of receivables and payables and other monetary items in currencies other than an entity’s functional currency. Foreign exchange risk may also arise in connection with capital expenditure. For major projects, an assessment is made at the final investment decision stage whether to hedge any resulting exposure. Assuming other factors (principally interest rates and commodity prices) remained constant and that no further foreign exchange risk management action were taken, a 10% appreciation against the dollar at December 31 of the main currencies to which Shell is exposed would have the following effects: $ million Increase/(decrease) Increase in net assets 2019 2018 2019 2018 10% appreciation against the dollar of: Canadian dollar (97 ) (40 ) 1,380 1,245 Euro 36 65 1,227 1,190 Australian dollar (55 ) (109 ) 835 835 Sterling (58 ) (46 ) 581 779 The above sensitivity information was calculated by reference to carrying amounts of assets and liabilities at December 31 only. The effect on income before taxation arises in connection with monetary balances denominated in currencies other than an entity’s functional currency; the effect on net assets arises principally from the translation of assets and liabilities of entities that are not dollar-functional. Foreign exchange gains and losses included in income are presented in Note 5. Commodity price risk Certain subsidiaries have a mandate to trade crude oil, natural gas, LNG, refined products, chemical feedstocks, power and carbon-emission rights, and to use commodity derivative contracts (forwards, futures, swaps and options) as a means of managing price and timing risks arising from this trading activity. In effecting these transactions, the entities concerned operate within procedures and policies designed to ensure that risks, including those relating to the default of counterparties, are managed within authorised limits. Value-at-risk ("VAR") techniques based on variance/covariance or Monte Carlo simulation models are used to make a statistical assessment of the market risk arising from possible future changes in market values over a 1 -day holding period and within a 95% confidence level. The calculation of potential changes in fair value takes into account positions, the history of price movements and the correlation of these price movements. Models are regularly reviewed against actual fair value movements to ensure integrity is maintained. The VAR year-end positions in respect of commodities traded in active markets, which are presented in the table below, are calculated on a diversified basis in order to reflect the effect of offsetting risk within combined portfolios. Value-at-risk (pre-tax) $ million December 31, 2019 December 31, 2018 Global oil 22 28 North America gas and power 12 11 Europe gas and power 5 3 Carbon-emission rights 4 2 Credit risk Policies are in place to ensure that sales of products are made to customers with appropriate creditworthiness. These policies include detailed credit analysis and monitoring of trading partners against counterparty credit limits. Credit information is regularly shared between business and finance functions, with dedicated teams in place to quickly identify and respond to cases of credit deterioration. Mitigation measures are defined and implemented for high-risk business partners and customers, and include shortened payment terms, collateral or other security posting and vigorous collections. In addition, policies limit the amount of credit exposure to any individual financial institution. There are no material concentrations of credit risk, with individual customers or geographically, and there has been no significant level of counterparty default in recent years. Surplus cash is invested in a range of short-dated, secure and liquid instruments including short-term bank deposits, money market funds, reverse repos and similar instruments. The portfolio of these investments is diversified to avoid concentrating risk in any one instrument, country or counterparty. Management monitors the investments regularly and adjusts the investment portfolio in light of new market information where necessary to ensure credit risk is effectively diversified. In commodity trading, counterparty credit risk is managed within a framework of credit limits with utilisation being regularly reviewed. Credit risk exposure is monitored and the acceptable level is determined by a credit committee. Credit checks are performed by a department independent of traders, and are undertaken before contractual commitment. Where appropriate, netting arrangements, credit insurance, prepayments and collateral are used to manage specific risks. Shell routinely enters into offsetting, master netting and similar arrangements with trading and other counterparties to manage credit risk. Where there is a legally enforceable right of offset under such arrangements and Shell has the intention to settle on a net basis or realise the asset and settle the liability simultaneously, the net asset or liability is recognised in the Consolidated Balance Sheet, otherwise assets and liabilities are presented gross. These amounts, as presented net and gross within trade and other receivables, trade and other payables and derivative financial instruments in the Consolidated Balance Sheet at December 31, were as follows: 2019 $ million Amounts offset Amounts not offset Gross amounts Amounts Net amounts Cash collateral Other offsetting Net amounts Assets: Within trade receivables 13,821 8,975 4,846 54 101 4,691 Within derivative financial instruments 12,995 7,310 5,685 531 2,262 2,892 Liabilities: Within trade payables 13,335 9,029 4,306 11 101 4,194 Within derivative financial instruments 12,355 7,253 5,102 706 2,262 2,134 2018 $ million Amounts offset Amounts not offset Gross amounts Amounts Net amounts Cash collateral Other offsetting instruments Net amounts Assets: Within trade receivables 12,697 8,340 4,358 62 221 4,075 Within derivative financial instruments 12,323 6,353 5,970 437 2,653 2,880 Liabilities: Within trade payables 12,931 8,264 4,667 97 221 4,349 Within derivative financial instruments 12,227 5,044 7,183 1,115 2,653 3,415 Amounts not offset principally relate to contracts where the intention to settle on a net basis was not clearly established at December 31. The carrying amount of financial assets pledged as collateral for liabilities or contingent liabilities at December 31, 2019 , presented within trade and other receivables, was $1,948 million ( 2018 : $3,094 million ). The carrying amount of collateral held at December 31, 2019 , presented within trade and other payables, was $718 million ( 2018 : $535 million ). Collateral mainly relates to initial margins held with commodity exchanges and over-the-counter counterparty variation margins. Some derivative contracts are fully cash collateralised, thereby eliminating both counterparty risk and the Group’s own non-performance risk. Liquidity risk Liquidity risk is the risk that suitable sources of funding for Shell’s business activities may not be available. Management believes that it has access to sufficient debt funding sources (capital markets), and to undrawn committed borrowing facilities to meet foreseeable requirements. Information about borrowing facilities is presented in Note 14. DERIVATIVE CONTRACTS AND HEDGES Derivative contracts are used principally as hedging instruments, however, because hedge accounting is not always applied, movements in the carrying amounts of derivative contracts that are recognised in income are not always matched in the same period by the recognition of the income effects of the related hedged items. Carrying amounts, maturities and hedges The carrying amounts of derivative contracts at December 31, designated and not designated as hedging instruments for hedge accounting purposes, were as follows: 2019 $ million Assets Liabilities Designated Not Total Designated Not Total Net Interest rate swaps 227 8 235 34 24 58 177 Forward foreign exchange contracts 7 236 243 2 309 311 (68 ) Currency swaps and options 90 15 105 932 56 988 (883 ) Commodity derivatives — 6,914 6,914 — 5,281 5,281 1,633 Other contracts — 341 341 — — — 341 Total 324 7,514 7,838 968 5,670 6,638 1,200 2018 $ million Assets Liabilities Designated Not Total Designated Not Total Net Interest rate swaps 86 3 89 174 14 188 (99 ) Forward foreign exchange contracts — 331 331 33 264 297 34 Currency swaps and options 186 26 212 1,202 203 1,405 (1,193 ) Commodity derivatives — 6,864 6,864 — 6,637 6,637 227 Other contracts — 271 271 — 56 56 215 Total 272 7,495 7,767 1,409 7,174 8,583 (816 ) Net losses before tax on derivative contracts, excluding realised commodity contracts and those accounted for as hedges, were $2,004 million in 2019 ( 2018 : $1,818 million losses; 2017 : $1,321 million losses). Certain contracts, mainly to hedge price risk relating to forecast commodity transactions which mature in 2020-2021, were designated in cash flow hedging relationships. The net carrying amount of commodity derivative contracts designated as cash flow hedging instruments at December 31, 2019 , was a liability of $101 million ( 2018 : $120 million asset) (see Note 22), and was presented after the offset of related margin balances maintained with exchanges. Certain interest rate and currency swaps were designated in fair value hedges, principally in respect of debt for which the net carrying amount of the related derivative contracts, net of accrued interest, at December 31, 2019 , was a liability of $518 million ( 2018 : $1,242 million ). In the course of trading operations, certain contracts are entered into for delivery of commodities that are accounted for as derivatives. The resulting price exposures are managed by entering into related derivative contracts. These contracts are managed on a fair value basis and the maximum exposure to liquidity risk is the undiscounted fair value of derivative liabilities. For a minority of commodity derivative contracts, carrying amounts cannot be derived from quoted market prices or other observable inputs, in which case fair value is estimated using valuation techniques such as Black-Scholes, option spread models and extrapolation using quoted spreads with assumptions developed internally based on observable market activity. Other contracts include certain contracts that are held to sell or purchase commodities and others containing embedded derivatives, which are required to be recognised at fair value because of pricing or delivery conditions, even though they were entered into to meet operational requirements. These contracts are expected to mature in 2020-2025 , with certain contracts having early termination rights (for either party). Valuations are derived from quoted market prices. The contractual maturities of derivative liabilities at December 31 compare with their carrying amounts in the Consolidated Balance Sheet as follows: 2019 $ million Contractual maturities Less than Between Between Between Between 5 years Total Difference Carrying Interest rate swap 35 8 4 4 5 4 60 (2 ) 58 Forward foreign exchange contracts 214 40 8 — 118 — 380 (69 ) 311 Currency swaps and options 255 475 444 201 204 1,777 3,356 (2,368 ) 988 Commodity derivatives 3,472 756 349 189 123 511 5,400 (119 ) 5,281 Total 3,976 1,279 805 394 450 2,292 9,196 (2,558 ) 6,638 [A] Mainly related to the effect of discounting. 2018 $ million Contractual maturities Less than Between Between Between Between 5 years Total Difference Carrying Interest rate swap 101 68 20 1 1 1 192 (4 ) 188 Forward foreign exchange contracts 177 (24 ) 33 (1 ) (5 ) (15 ) 165 132 297 Currency swaps and options 605 265 474 405 198 1,715 3,662 (2,257 ) 1,405 Commodity derivatives 4,733 978 422 213 138 382 6,866 (229 ) 6,637 Other contracts 58 — — — — — 58 (2 ) 56 Total 5,674 1,287 949 618 332 2,083 10,943 (2,360 ) 8,583 [A] Mainly related to the effect of discounting. Fair value measurements The net carrying amounts of derivative contracts held at December 31, categorised according to the predominant source and nature of inputs used in determining the fair value of each contract, were as follows: 2019 $ million Prices in active markets for identical Other Unobservable Total Interest rate swaps — 177 — 177 Forward foreign exchange contracts — (68 ) — (68 ) Currency swaps and options — (883 ) — (883 ) Commodity derivatives (6 ) 895 744 1,633 Other contracts 27 304 10 341 Total 21 425 754 1,200 2018 $ million Prices in active markets for identical Other Unobservable Total Interest rate swaps — (99 ) — (99 ) Forward foreign exchange contracts — 34 — 34 Currency swaps and options — (1,193 ) — (1,193 ) Commodity derivatives (52 ) 431 (152 ) 227 Other contracts — 90 125 215 Total (52 ) (737 ) (27 ) (816 ) Net carrying amounts of derivative contracts measured using predominantly unobservable inputs $ million 2019 2018 At January 1 (27 ) 297 Net gains/(losses) recognised in revenue 1,085 (258 ) Purchases 453 461 Sales (633 ) (540 ) Recategorisations (net) (125 ) 18 Currency translation differences 1 (5 ) At December 31 754 (27 ) Included in net gains recognised in revenue in 2019 were unrealised net gains totalling $612 million relating to assets and liabilities held at December 31, 2019 ( 2018 : $36 million losses).

Share capital

Share capital	12 Months Ended
Share capital	Dec. 31, 2019
Share Capital, Reserves And Other Equity Interest [Abstract]
Share capital	20 - SHARE CAPITAL Issued and fully paid ordinary shares of €0.07 each [A] Number of shares Nominal value ($ million) A B A B Total At January 1, 2019 4,471,889,296 3,745,486,731 376 309 685 Repurchases of shares (320,101,779 ) (16,079,624 ) (27 ) (1 ) (28 ) At December 31, 2019 4,151,787,517 3,729,407,107 349 308 657 At January 1, 2018 4,597,136,050 3,745,486,731 387 309 696 Repurchases of shares (125,246,754 ) — (11 ) — (11 ) At December 31, 2018 4,471,889,296 3,745,486,731 376 309 685 [A] Share capital at December 31, 2019 , and 2018 , also included 50,000 issued and fully paid sterling deferred shares of £ 1 each. At the Company’s Annual General Meeting ("AGM") on May 21, 2019, the Board was authorised to allot ordinary shares in the Company, and to grant rights to subscribe for or to convert any security into ordinary shares in the Company, up to an aggregate nominal amount of €190.3 million (representing 2,720 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 21, 2020, and the end of the AGM to be held in 2020, unless previously renewed, revoked or varied by the Company in a general meeting. At the May 21, 2019 AGM, shareholders granted the Company the authority to repurchase up to 815 million ordinary shares (excluding any treasury shares), renewing the authority granted by the shareholders at previous AGMs. The authority will expire at the earlier of the close of business on August 21, 2020, and the end of the AGM of the Company to be held in 2020. Ordinary shares purchased by the Company pursuant to this authority will either be cancelled or held in treasury. Treasury shares are shares in the Company which are owned by the Company itself. The minimum price, exclusive of expenses, which may be paid for an ordinary share is €0.07 . The maximum price, exclusive of expenses, which may be paid for an ordinary share is the higher of: (i) an amount equal to 5% above the average market value for an ordinary share for the five business days immediately preceding the date of the purchase; and (ii) the higher of the price of the last independent trade and the highest current independent bid on the trading venues where the purchase is carried out.

Share-based Compensation Plans

Share-based Compensation Plans and Shares Held in Trust	12 Months Ended
Share-based Compensation Plans and Shares Held in Trust	Dec. 31, 2019
Share-based Payment Arrangements [Abstract]
Share-based Compensation Plans and Shares Held in Trust	21 - SHARE-BASED COMPENSATION PLANS AND SHARES HELD IN TRUST Share-based compensation expense $ million 2019 2018 2017 Equity-settled 537 531 422 Cash-settled [A] — — 380 Total 537 531 802 [A] As from 2018 onwards, components of share-based payments (related to tax) that were previously classified as cash-settled are classified as equity-settled. On an incidental basis awards may be cash settled, where an equity settlement is not possible under local regulations. The principal share-based employee compensation plans are the PSP and LTIP. Awards of shares and American Depository Shares ("ADSs") of the Company under the PSP and LTIP are granted upon certain conditions to eligible employees. The actual amount of shares that may vest ranges from 0% to 200% of the awards, depending on the outcomes of prescribed performance conditions over a three-year period beginning on January 1 of the award year. Shares and ADSs vest for nil consideration. Share awards under the PSP and LTIP Number of A shares Number of B shares Number of A ADSs Weighted Average remaining contractual life (years) At January 1, 2019 30 12 8 1.0 Granted 11 3 3 Vested (11 ) (5 ) (3 ) Forfeited (1 ) — — At December 31, 2019 29 10 8 1.0 At January 1, 2018 33 12 9 0.9 Granted 10 4 3 Vested (12 ) (4 ) (4 ) Forfeited (1 ) — — At December 31, 2018 30 12 8 1.0 Other plans offer eligible employees opportunities to acquire shares and ADSs of the Company or receive cash benefits measured by reference to the Company’s share price. Shell employee share ownership trusts and trust-like entities purchase the Company’s shares in the open market to meet delivery commitments under employee share plans. At December 31, 2019 , they held 17.4 million A shares ( 2018 : 19.6 million ), 6.5 million B shares ( 2018 : 7.1 million ) and 5.3 million A ADSs ( 2018 : 5.9 million ).

Other Reserves

Other Reserves	12 Months Ended
Other Reserves	Dec. 31, 2019
Share Capital, Reserves And Other Equity Interest [Abstract]
Other Reserves	22 - OTHER RESERVES Other reserves attributable to Royal Dutch Shell plc shareholders $ million Merger Share Capital Share plan Accumulated Total At January 1, 2019 37,298 154 95 1,098 (22,030 ) 16,615 Other comprehensive loss attributable to Royal Dutch Shell plc shareholders — — — — (2,069 ) (2,069 ) Transfer from other comprehensive income — — — — (74 ) (74 ) Repurchases of shares — — 28 — — 28 Share-based compensation — — — (49 ) — (49 ) At December 31, 2019 37,298 154 123 1,049 (24,173 ) 14,451 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 attributable to Royal Dutch Shell plc shareholders — — — — 1,123 1,123 Transfer from other comprehensive income — — — — (971 ) (971 ) Repurchases of shares — — 11 — — 11 Share-based compensation — — — (342 ) — (342 ) At December 31, 2018 37,298 154 95 1,098 (22,030 ) 16,615 At January 1, 2017 37,311 154 84 1,644 (27,895 ) 11,298 Other comprehensive loss attributable to Royal Dutch Shell plc shareholders — — — — 5,851 5,851 Scrip dividends (13 ) — — — — (13 ) Share-based compensation — — — (204 ) — (204 ) At December 31, 2017 37,298 154 84 1,440 (22,044 ) 16,932 The merger reserve and share premium reserve were established as a consequence of the Company becoming the single parent company of Royal Dutch Petroleum Company and The “Shell” Transport and Trading Company, plc, now The Shell Transport and Trading Company Limited, in 2005. The capital redemption reserve was established in connection with repurchases of shares of the Company. The share plan reserve is in respect of equity-settled share-based compensation plans (see Note 21). The movement represents the net of the charge for the year and the release as a result of vested awards and is after deduction of tax of $45 million in 2019 ( 2018 : $71 million ; 2017 : $11 million ). Accumulated other comprehensive income comprises the following: Accumulated other comprehensive income attributable to Royal Dutch Shell plc shareholders $ million Currency Unrealised Debt Cash flow Deferred Retirement Equity Total At January 1, 2019 (11,747 ) (21 ) 117 (353 ) (10,932 ) 906 (22,030 ) Recognised in other comprehensive income 302 24 (579 ) 9 (3,106 ) (17 ) (3,367 ) Reclassified to income 38 5 268 86 — — 397 Reclassified to the balance sheet — — 11 — — — 11 Reclassified to retained earnings — — — — 11 (85 ) (74 ) Tax on amounts recognised/reclassified 4 — 33 (29 ) 1,004 (13 ) 999 Total, net of tax 344 29 (267 ) 66 (2,091 ) (115 ) (2,034 ) Share of joint ventures and associates (2 ) — (74 ) — — 2 (74 ) Other comprehensive income/(loss) for the period 342 29 (341 ) 66 (2,091 ) (113 ) (2,108 ) Less: non-controlling interest (35 ) — — — — — (35 ) Attributable to Royal Dutch Shell plc shareholders 307 29 (341 ) 66 (2,091 ) (113 ) (2,143 ) At December 31, 2019 (11,440 ) 8 (224 ) (287 ) (13,023 ) 793 (24,173 ) At January 1, 2018 (as previously published) (8,735 ) 1,969 — (633 ) — (14,645 ) — (22,044 ) Impact of IFRS 9 — (1,969 ) (6 ) 6 (144 ) — 1,975 (138 ) At January 1, 2018 (as revised) (8,735 ) (6 ) (627 ) (144 ) (14,645 ) 1,975 (22,182 ) Recognised in other comprehensive income (3,794 ) (15 ) 50 (362 ) 5,213 (147 ) 945 Reclassified to income 651 — 722 95 — — 1,468 Reclassified to the balance sheet — — (30 ) — — — (30 ) Reclassified to retained earnings — — — — 137 (1,108 ) (971 ) Tax on amounts recognised/reclassified (29 ) — (12 ) 58 (1,625 ) (6 ) (1,614 ) Total, net of tax (3,172 ) (15 ) 730 (209 ) 3,725 (1,261 ) (202 ) Share of joint ventures and associates (25 ) — 14 — 1 193 183 Other comprehensive loss for the period (3,197 ) (15 ) 744 (209 ) 3,726 (1,068 ) (19 ) Less: non-controlling interest 185 — — — (13 ) (1 ) 171 Attributable to Royal Dutch Shell plc shareholders (3,012 ) (15 ) 744 (209 ) 3,713 (1,069 ) 152 At December 31, 2018 (11,747 ) (21 ) 117 (353 ) (10,932 ) 906 (22,030 ) At January 1, 2017 (13,831 ) 1,321 — (144 ) — (15,241 ) — (27,895 ) Recognised in other comprehensive income 4,513 796 — (467 ) — 1,467 — 6,309 Reclassified to income 610 (211 ) — (87 ) — — — 312 Reclassified to the balance sheet — — — (18 ) — — — (18 ) Tax on amounts recognised/reclassified 33 8 — 20 — (863 ) — (802 ) Total, net of tax 5,156 593 — (552 ) — 604 — 5,801 Share of joint ventures and associates 53 55 — 63 — (1 ) — 170 Other comprehensive income/(loss) for the period 5,209 648 — (489 ) — 603 — 5,971 Less: non-controlling interest (113 ) — — — — (7 ) — (120 ) Attributable to Royal Dutch Shell plc shareholders 5,096 648 — (489 ) — 596 — 5,851 At December 31, 2017 (8,735 ) 1,969 — (633 ) — (14,645 ) — (22,044 )

Dividends

Dividends	12 Months Ended
Dividends	Dec. 31, 2019
Share Capital, Reserves And Other Equity Interest [Abstract]
Dividends	23 - DIVIDENDS Interim dividends $ million 2019 2018 2017 A shares: Cash: $1.88 per share (2018: $1.88; 2017: $1.88) 8,147 8,605 4,919 Scrip: none (2018: none; 2017: $1.88 per share) — — 3,558 Total - A shares 8,147 8,605 8,477 B shares: Cash: $1.88 per share (2018: $1.88; 2017: $1.88) 7,051 7,070 5,958 Scrip: none (2018: none; 2017: $1.88 per share) — — 1,193 Total - B shares 7,051 7,070 7,151 Total 15,198 15,675 15,628 In addition, on January 30, 2020 , the Directors announced a further interim dividend in respect of 2019 of $ 0.47 per A share and $ 0.47 per B share. The total dividend is estimated to be $3,691 million and is payable on March 23, 2020 , to shareholders on the register at February 14, 2020 . The Scrip Dividend Programme has been cancelled with effect from the fourth quarter 2017 interim dividend. Dividends on A shares are by default paid in euros, although holders may elect to receive dividends in US dollars or in sterling. Dividends on B shares are by default paid in sterling, although holders may elect to receive dividends in US dollars or in euros. Dividends on ADSs are paid in dollars.

Earnings Per Share

Earnings Per Share	12 Months Ended
Earnings Per Share	Dec. 31, 2019
Earnings per share [abstract]
Earnings Per Share	24 - EARNINGS PER SHARE 2019 2018 2017 Income attributable to Royal Dutch Shell plc shareholders ($ million) 15,842 23,352 12,977 Weighted average number of A and B shares used as the basis for determining: Basic earnings per share (million) 8,058.3 8,282.8 8,223.4 Diluted earnings per share (million) 8,112.5 8,348.7 8,299.0 Basic earnings per share are calculated by dividing the income attributable to Royal Dutch Shell plc shareholders for the year by the weighted average number of A and B shares outstanding during the year. The weighted average number of shares outstanding excludes shares held in trust. Diluted earnings per share are based on the same income figures. The weighted average number of shares outstanding during the year is increased by dilutive shares related to share-based compensation plans. Earnings per share are identical for A and B shares.

Employees

Employees	12 Months Ended
Employees	Dec. 31, 2019
Analysis of income and expense [abstract]
Employees	26 - EMPLOYEES Employee costs $ million 2019 2018 2017 Remuneration 10,075 10,167 10,855 Social security contributions 844 810 844 Retirement benefits (see Note 17) 1,753 1,878 1,815 Share-based compensation (see Note 21) 537 531 802 Total [A] 13,209 13,386 14,316 [A] Excludes employees seconded to joint ventures and associates. Average employee numbers Thousand 2019 2018 2017 Integrated Gas 10 9 8 Upstream 14 14 16 Downstream 36 39 42 Corporate [A] 23 20 19 Total [B] 83 82 85 [A] Includes all employees working in business service centres irrespective of the segment they support. [B] Excludes employees seconded to joint ventures and associates ( 2019 : 3,000 employees, 2018 : 3,000 employees, 2017 : 3,000 employees).

Legal Proceedings and Other Con

Legal Proceedings and Other Contingencies	12 Months Ended
Legal Proceedings and Other Contingencies	Dec. 31, 2019
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Legal Proceedings and Other Contingencies	25 - LEGAL PROCEEDINGS AND OTHER CONTINGENCIES GENERAL In the ordinary course of business, Shell subsidiaries are subject to a number of contingencies arising from litigation and claims brought by governmental, including tax authorities, and private parties. The operations and earnings of Shell subsidiaries continue, from time to time, to be affected to varying degrees by political, legislative, fiscal and regulatory developments, including those relating to the protection of the environment and indigenous groups in the countries in which they operate. The industries in which Shell subsidiaries are engaged are also subject to physical risks of various types. The amounts claimed in relation to such events and, if such claims against Shell were successful, the costs of implementing the remedies sought in the various cases could be substantial. Based on information available to date and taking into account that in some cases it is not practicable to estimate the possible magnitude or timing of any resultant payments, management believes that the foregoing are not expected to have a material adverse impact on Shell’s Consolidated Financial Statements. However, there remains a high degree of uncertainty around these contingencies, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition. In certain divestment transactions, liabilities related to dismantling and restoration are de-recognised upon transfer of these obligations to the buyer. For certain of these obligations Shell has issued guarantees to third parties and continues to be liable in case that the primary obligator is not able to meet its obligation. These potential obligations arising from issuance of these guarantees are assessed to be remote. PESTICIDE LITIGATION Shell Oil Company ("SOC"), along with another agricultural chemical pesticide manufacturer and several distributors, has been sued by public and quasi-public water purveyors alleging responsibility for groundwater contamination caused by applications of chemical pesticides. There are approximately 36 such cases currently pending. These suits assert various theories of strict liability and negligence, and seek to recover actual damages, including drinking well treatment and remediation costs. Most assert claims for punitive damages. While the Company continues to vigorously defend these lawsuits, a new environmental regulatory standard became effective in the State of California, where a majority of the suits are pending. The new standard requires public water systems state wide to perform quarterly or monthly sampling of their drinking water sources for a chemical contained in certain pesticides, beginning in January 2018. Water systems deemed out of compliance with the new five parts per trillion regulatory standard must take corrective action to resolve the exceedance or take the potable water source out of service. In response to this new regulatory standard, the Company is monitoring the sampling results to determine the number of wells potentially impacted. Based on the claims asserted and SOC’s track record, with regard to amounts paid to resolve varying claims, management does not expect the outcome of these lawsuits pending at December 31, 2019, to have a material adverse impact on Shell. However, there remains a high degree of uncertainty regarding the potential outcome of some of these pending lawsuits, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition. CLIMATE CHANGE LITIGATION In the USA, 12 lawsuits have been filed by several municipalities and one state against oil and gas companies, including Royal Dutch Shell plc. The plaintiffs seek damages for claimed harm to their public and private infrastructure from rising sea levels allegedly due to climate change caused by the defendants’ fossil fuel products. A similar suit has been filed by a crab fishing industry group claiming harm to their fisheries as a result of alleged ocean-related impacts of climate change. In the Netherlands a case has been filed against Shell by a group of environmental non-governmental organisations (" eNGOs") and individual claimants seeking a court order that Shell reduce by (net) 100% by 2050 the emissions associated with its business activities and products. Management believes the outcome of these matters should be resolved in a manner favourable to Shell, however, there remains a high degree of uncertainty regarding the ultimate outcome of these lawsuits, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition. BRAZIL TAX Pursuant to Law 7.183/2015 issued by the State of Rio de Janeiro (RJ State) and effective March 2016, a value-added levy has been imposed on oil extraction in the RJ State. The Company understands that the obligations arising from this law are not legally sustainable and Shell obtained favourable injunctions suspending the enforcement of the law in two separate lawsuits, one filed to cover year 2016 and the other covering year 2017 onwards. The injunctions remain in effect and Shell received favourable decisions on the subject matter from the RJ State Court. The RJ State has appealed against both decisions and one is pending confirmation by the State Court while the other is pending final decisions by the Brazilian Superior and Supreme Courts. In addition, and as this is an industry-wide issue, the Brazilian Association of Oil and Gas Exploration and Production Companies, of which Shell is a member, filed a suit in February 2016 before the Brazilian Supreme Court, challenging the constitutionality of the law. This matter is currently pending with the Supreme Court. Should Shell be required to pay such a levy, it could result in a potential total liability of approximately $5,275 million as of end 2019. LOUISIANA COAST LITIGATION The State of Louisiana and multiple local governments have initiated 43 lawsuits against 200 + Oil and Gas companies claiming historical oil and gas operations caused or contributed to wide-spread contamination, land loss and the erosion of the Louisiana coastline. Shell entities are named in 14 of the suits. The amounts claimed are unspecified. The cases are of first impression, arise out of an untested 1980 Louisiana statute and represent a novel attempt to render illegal operations that federal and state agencies permitted and authorized at the time. Management believes the outcome of these matters should be resolved in a manner favourable to Shell; there remains a high degree of uncertainty, however, concerning the scope of the claims and the ultimate outcome, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition. NIGERIAN LITIGATION Shell subsidiaries and associates operating in Nigeria are parties to various environmental and contractual disputes brought in the courts of Nigeria, England and the Netherlands. These disputes are at different stages in litigation, including at the appellate stage, where judgements have been rendered against Shell entities. If taken at face value, the aggregate amount of these judgements could be seen as material. Management, however, believes that the outcomes of these matters will ultimately be resolved in a manner favourable to Shell. However, there remains a high degree of uncertainty regarding these cases, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition. The authorities in various countries are investigating Shell Nigeria Exploration and Production Company Ltd.’s ("SNEPCO’s") investment in Nigerian oil block OPL 245 and the 2011 settlement of litigation pertaining to that block with regard to potential anti-bribery, anti-corruption and anti-money laundering laws. On January 27, 2017, the Nigeria Federal High Court issued an Interim Order of Attachment for Oil Prospecting Licence 245 ("OPL 245"), pending the conclusion of the investigation. SNEPCO applied for and was granted a discharge of this order on constitutional and procedural grounds. Also in Nigeria, in March 2017 criminal charges alleging official corruption and conspiracy to commit official corruption were filed against SNEPCO, one current Shell employee and third parties including ENI SpA and one of its subsidiaries. Those proceedings are ongoing. In January 2020, criminal charges alleging disobeying direction of law were filed in Nigeria against Shell Nigeria Ultra Deep Ltd., SNEPCO, and third parties including Nigeria Agip Exploration Limited. Those proceedings are ongoing. In March 2017, parties alleging to be shareholders of Malabu Oil and Gas Company Ltd. (Malabu) filed two actions to challenge the 2011 settlement and the award of OPL 245 to SNEPCO and an ENI SpA subsidiary by the Federal Government of Nigeria. Those proceedings are also ongoing. On May 8, 2018, Human Environmental Development Agenda ("HEDA") sought permission from the Federal High Court of Nigeria to apply for an order to direct the Attorney General of the Federation to revoke OPL 245 on grounds that the entire Malabu transaction in relation to the OPL is unconstitutional, illegal and void as it was obtained through fraudulent and corrupt practice. On October 4, 2018, SNEPCO was joined as a defendant in the HEDA action. Those proceedings are ongoing. On December 12, 2018, the Federal Republic of Nigeria issued a claim form in the UK against Shell and six subsidiaries, ENI SpA and two of its subsidiaries, Malabu as well as two other entities for the amount of $1,092 million plus damages for having participated in a fraudulent and corrupt scheme leading to the acquisition by Shell and ENI corporate defendants in 2011 of OPL 245. The Shell entities were served in April and May 2019. The Shell entities and other defendants have challenged the jurisdiction of the English courts to try the claims and a hearing is scheduled for April 2020. On February 14, 2017, Royal Dutch Shell plc received a notice of request for indictment from the Milan public prosecutor with respect to this matter. On December 20, 2017, Royal Dutch Shell plc along with four former Shell employees including one former executive were remanded to trial in Milan. On May 14, 2018, a trial commenced in the Court of Milan. On September 18, 2018, Shell was joined to the proceedings as the civilly responsible party (responsabile civile) for the damages caused by the alleged illegal acts of the four former Shell employees. Three other Shell entities (Shell UK Ltd, Shell Petroleum Development Company of Nigeria Ltd. and Shell Exporation and Production Africa Ltd. ) also joined the proceedings but were denied status as responsabile civile for their respective former employees at that phase of the proceedings. The trial is ongoing with closing arguments scheduled to begin on March 25, 2020. Based on Shell’s review of the Prosecutor of Milan's file and all the information and facts currently available to Shell, management does not believe that there is a basis to convict Shell in Milan. Furthermore, management is not aware of any evidence to convict any former or current Shell employee in Milan. On September 20, 2018, a guilty judgement was filed by the Milan Judge of the Preliminary Hearing in a separate OPL 245 fast track trial of two individuals, neither of whom worked on behalf of Shell. That decision is under appeal. In February 2019, we were informed by the Dutch Public Prosecutor’s Office ("DPP") that they were nearing the conclusion of their investigation and preparing to prosecute Royal Dutch Shell plc for criminal charges directly or indirectly related to the 2011 settlement of disputes over OPL 245 in Nigeria. On October 2, 2019 the U.S. Department of Justice ("DOJ") informed Shell that it was closing its inquiry into Shell in relation to OPL 245. We understand that the decision was based on the facts available to the DOJ, including ongoing legal proceedings in Europe. There remains a high degree of uncertainty around the OPL 245 matters and contingencies discussed above, as well as their potential effect on future operations, earnings, cash flows and Shell’s financial condition. Accordingly, at this time, it is not practicable to estimate the magnitude and timing of any possible obligations or payments. Any violation of the US Foreign Corrupt Practices Act or other relevant anti-bribery, anti-corruption or anti-money laundering legislation could have a material adverse effect on Royal Dutch Shell plc’s earnings, cash flows and financial condition.

Directors and Senior Management

Directors and Senior Management	12 Months Ended
Directors and Senior Management	Dec. 31, 2019
Related Party [Abstract]
Directors and Senior Management	27 - DIRECTORS AND SENIOR MANAGEMENT Remuneration of Directors of the Company $ million 2019 2018 2017 Emoluments 8 12 11 Value of released awards under long-term incentive plans 12 20 5 Employer contributions to pension plans 1 1 1 Emoluments comprise salaries and fees, annual bonuses (for the period for which performance is assessed) and other benefits. The value of released awards under long-term incentive plans for the period is in respect of the performance period ending in that year. In 2019 , retirement benefits were accrued in respect of qualifying services under defined benefit plans by two Directors. Further information on the remuneration of the Directors can be found in the Directors’ Remuneration Report on pages 98-101. Directors and Senior Management expense $ million 2019 2018 2017 Short-term benefits 18 26 23 Retirement benefits 3 3 3 Share-based compensation 15 14 17 Termination and related amounts 2 — 3 Total 38 43 46 Directors and Senior Management comprise members of the Executive Committee and the Non-executive Directors of the Company. Short-term benefits comprise salaries and fees, annual bonuses delivered in cash and shares (for the period for which performance is assessed), other benefits and employer social security contributions.

Auditor's Remuneration

Auditor's Remuneration	12 Months Ended
Auditor's Remuneration	Dec. 31, 2019
Analysis of income and expense [abstract]
Auditor's Remuneration	28 - AUDITOR’S REMUNERATION $ million 2019 2018 2017 Fees in respect of the audit of the Consolidated and Parent Company 32 31 27 Other audit fees, principally in respect of audits of accounts of subsidiaries 18 16 21 Total audit fees 50 47 48 Audit-related fees 4 5 4 Fees in respect of other non-audit services — 1 1 Total 54 53 53 In addition, the auditor provided audit services to retirement benefit plans for employees of subsidiaries. Remuneration paid by those benefit plans amounted to $1 million in 2019 ( 2018 : $1 million ; 2017 : $1 million ).

Post-Balance Sheet Events

Post-Balance Sheet Events	12 Months Ended
Post-Balance Sheet Events	Dec. 31, 2019
Events After Reporting Period [Abstract]
Post-Balance Sheet Events	29 - POST-BALANCE SHEET EVENTS On February 27, 2020 the fully-consolidated Shell Midstream Partners, L.P. (“SHLX”) signed an agreement with its Shell-controlled general partner to eliminate all incentive distribution rights and economic general partner interest in SHLX and convert the general partner’s two per cent general partner interest in SHLX into a non-economic general partner interest in SHLX. SHLX has also entered into a Purchase and Sale Agreement with Shell affiliates to acquire our 79% interest in the Mattox Pipeline Company LLC, which owns the Mattox Pipeline, and certain logistics assets at the Shell Norco Manufacturing Complex. As consideration for the assets and the elimination of incentive distribution rights, Shell will receive 160 million newly issued SHLX common units, plus $1.2 billion of Series A perpetual convertible preferred units at a price of $23.63 per unit. The transaction is expected to close in the second quarter of 2020 and is subject to regulatory approvals and other customary closing conditions. After the balance sheet date, we have seen macro-economic uncertainty with regards to prices and demand for oil, gas and products as a result of the COVID-19 (coronavirus) outbreak. Furthermore, recent global developments and uncertainty in oil supply in March have caused further abnormally large volatility in commodity markets. The scale and duration of these developments remain uncertain but could impact our earnings, cash flow and financial condition.

Significant Accounting Polici_2

Significant Accounting Policies, Judgements and Estimates (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Nature of the Consolidated Financial Statements	This Note describes Shell’s significant accounting policies, which are those relevant to an understanding of the Consolidated Financial Statements. It includes the measurement bases used in preparing the Consolidated Financial Statements. It allows an understanding as to how transactions, other events and conditions are reported. It also describes: (a) judgements, apart from those involving estimations, that management makes in applying the policies that have the most significant effect on the amounts recognised in the Consolidated Financial Statements; and (b) estimations, including assumptions about the future, that management makes in applying the policies. The sources of estimation uncertainty that have a significant risk of a material adjustment to the carrying amounts of assets and liabilities within the next financial year are specifically identified as a significant estimate. The accounting policies applied are consistent with those of the previous financial years except for the adoption as from January 1, 2019 of IFRS 16 Leases ("IFRS 16"), amendments to IAS 19 Employee Benefits ("IAS 19") and the Annual Improvement Cycle 2015-2017. Mandatory The impact of the transition to the accounting pronouncements as listed below have an immaterial impact other than for IFRS 16. IFRS 16 Leases Under IFRS 16, all lease contracts, with limited exceptions, are recognised in the financial statements by way of right-of-use assets and corresponding lease liabilities. Shell applied the modified retrospective transition method, and consequently comparative information is not restated. As a practical expedient, no reassessment was performed of contracts that were previously identified as leases and contracts that were not previously identified as containing a lease applying IAS 17 Leases ("IAS 17") and IFRIC 4 Determining whether an Arrangement contains a Lease . At the adoption date, additional lease liabilities were recognised for leases previously classified as operating leases applying IAS 17 (see Note 3). These lease liabilities were measured at the present value of the remaining lease payments and discounted using entity-specific incremental borrowing rates at January 1, 2019. In general, a corresponding right-of-use asset was recognised for an amount equal to each lease liability, adjusted by the amount of any prepaid or accrued lease payment relating to the specific lease contract, as recognised on the balance sheet at December 31, 2018. Provisions for onerous lease contracts at December 31, 2018 were adjusted to the respective right-of-use assets recognised at January 1, 2019. The adoption of the new standard had an accumulated impact of $4 million in equity following the recognition of lease liabilities of $16.0 billion and additional right-of-use assets of $15.6 billion and reclassifications mainly related to pre-paid leases and onerous contracts previously recognised (see Note 3). IAS 19 Employee Benefits IAS 19 specifies how a company accounts for a defined benefit plan. When a plan event (i.e., a plan amendment, curtailment or settlement) occurs, IAS 19 requires a company to update its assumptions and remeasure its net defined benefit liability or asset. The IAS 19 amendments that are adopted clarify that after a plan event, entities would use these updated assumptions to measure current service cost and net interest for the remainder of the reporting period after the plan event. These amendments had no impact on Shell. Annual Improvement Cycle 2015-2017 The Annual Improvements to IFRS Standards 2015-2017 Cycle includes minor amendments affecting IFRS 3 Business combinations , IFRS 11 Joint arrangements , IAS 12 Income taxes , and IAS 23 Borrowing costs . None of the amendments had a material impact on Shell. IFRIC 23 Uncertainty over income tax treatments ("IFRIC 23") IFRIC 23 clarifies the recognition and measurement for income tax when it is unclear whether a taxation authority will accept the tax treatment claimed. An uncertain tax position arises where there is more than one possible interpretation of how tax regulations apply to a given transaction or event. The interpretation requires the Company to determine whether uncertain tax treatments are assessed separately or as a group. The interpretation also requires an assumption that a taxation authority has full knowledge of all relevant information. Where it is not probable that a taxation authority will accept an uncertain tax treatment, it requires the Company to reflect the effect of the uncertainty in the accounting tax position. Finally, reassessment should be performed on a yearly basis in the event of changes in facts and circumstances. Based on the assessment performed, this interpretation had no material impact on Shell's uncertain income tax accounting positions recognised. NATURE OF THE CONSOLIDATED FINANCIAL STATEMENTS The Consolidated Financial Statements are presented in US dollars (dollars) and comprise the financial statements of the Company and its subsidiaries, being those entities over which the Company has control, either directly or indirectly, through exposure or rights to their variable returns and the ability to affect those returns through its power over the entities. Information about subsidiaries at December 31, 2019, can be found in Exhibit 8. Subsidiaries are consolidated from the date on which control is obtained until the date that such control ceases, using consistent accounting policies. All inter-company balances and transactions, including unrealised profits arising from such transactions, are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interest represents the proportion of income, other comprehensive income and net assets in subsidiaries that is not attributable to the Company’s shareholders.
Currency Translation	CURRENCY TRANSLATION Foreign currency transactions are translated using the exchange rate at the dates of the transactions or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at quarter-end exchange rates of monetary assets and liabilities denominated in foreign currencies (including those in respect of inter-company balances, unless related to loans of a long-term investment nature) are recognised in income. This is except when recognised in other comprehensive income in respect of cash flow or net investment hedges, and presented within interest and other income or within purchases where not related to financing. Share capital issued in currencies other than the dollar is translated at the exchange rate at the date of issue.
Revenue Recognition	REVENUE RECOGNITION (from January 1, 2018) Revenue from sales of oil, natural gas, chemicals and other products is recognised at the transaction price to which Shell expects to be entitled, after deducting sales taxes, excise duties and similar levies. For contracts that contain separate performance obligations, the transaction price is allocated to those separate performance obligations by reference to their relative standalone selling prices. Revenue is recognised when control of the products has been transferred to the customer. For sales by Integrated Gas and Upstream operations, this generally occurs when the product is physically transferred into a vessel, pipe or other delivery mechanism; for sales by refining operations, it is either when the product is placed onboard a vessel or offloaded from the vessel, depending on the contractually agreed terms; and for sales of oil products and chemicals, it is either at the point of delivery or the point of receipt, depending on contractual conditions. Revenue resulting from hydrocarbon production from properties in which Shell has an interest with partners in joint arrangements is recognised on the basis of Shell’s volumes lifted and sold. Revenue resulting from the production of oil and natural gas under production-sharing contracts ("PSCs") is recognised for those amounts relating to Shell’s cost recoveries and Shell’s share of the remaining production. Gains and losses on derivative contracts and the revenue and costs associated with other contracts that are classified as held primarily for the purpose of being traded are reported on a net basis in the Consolidated Statement of Income. Purchases and sales of hydrocarbons under exchange contracts that are necessary to obtain or reposition feedstocks for refinery operations are presented net in the Consolidated Statement of Income. Revenue resulting from arrangements that are not considered contracts with customers is presented as revenue from other sources. REVENUE RECOGNITION (prior to January 1, 2018) Revenue from sales of oil, natural gas, chemicals and other products is recognised at the fair value of consideration received or receivable, after deducting sales taxes, excise duties and similar levies, when the significant risks and rewards of ownership have been transferred, which is when title passes to the customer. For sales by Integrated Gas and Upstream operations, this generally occurs when product is physically transferred into a vessel, pipe or other delivery mechanism; for sales by refining operations, it is either when product is placed onboard a vessel or offloaded from the vessel, depending on the contractually agreed terms; and for sales of oil products and chemicals, it is either at the point of delivery or the point of receipt, depending on contractual conditions. Revenue resulting from hydrocarbon production from properties in which Shell has an interest with partners in joint arrangements is recognised on the basis of Shell’s working interest (entitlement method). Revenue resulting from the production of oil and natural gas under PSCs is recognised for those amounts relating to Shell’s cost recoveries and Shell’s share of the remaining production. Gains and losses on derivative contracts and the revenue and costs associated with other contracts that are classified as held for trading purposes are reported on a net basis in the Consolidated Statement of Income. Purchases and sales of hydrocarbons under exchange contracts that are necessary to obtain or reposition feedstocks for refinery operations are presented net in the Consolidated Statement of Income.
Research and Development	RESEARCH AND DEVELOPMENT Development costs that are expected to generate probable future economic benefits are capitalised as intangible assets. All other research and development expenditure is recognised in income as incurred.
Exploration Costs	EXPLORATION COSTS Hydrocarbon exploration costs are accounted for under the successful efforts method: exploration costs are recognised in income when incurred, except that exploratory drilling costs, including in respect of the recapitalisation of the depreciation, are included in property, plant and equipment pending determination of proved reserves. Exploration costs capitalised in respect of exploration wells that are more than 12 months old are written off unless: (a) proved reserves are booked; or (b) (i) they have found commercially producible quantities of reserves and (ii) they are subject to further exploration or appraisal activity in that either drilling of additional exploratory wells is under way or firmly planned for the near future or other activities are being undertaken to sufficiently progress the assessing of reserves and the economic and operating viability of the project.
Property, Plant and Equipment and Intangible Assets	PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS Recognition Property, plant and equipment comprise assets owned by Shell, assets held by Shell under lease contracts, and assets operated by Shell as contractor in PSCs. They include rights and concessions in respect of properties with proved reserves ("proved properties") and with no proved reserves ("unproved properties"). Property, plant and equipment, including expenditure on major inspections, and intangible assets are initially recognised in the Consolidated Balance Sheet at cost where it is probable that they will generate future economic benefits. This includes capitalisation of decommissioning and restoration costs associated with provisions for asset retirement (see 'Provisions'), certain development costs (see 'Research and development') and the effects of associated cash flow hedges (see 'Financial instruments (from January 1, 2018)') as applicable. The accounting for exploration costs is described separately (see 'Exploration costs'). Intangible assets include goodwill, liquefied natural gas ("LNG") off-take and sales contracts obtained through acquisition, software costs and trademarks. Interest is capitalised as an increase in property, plant and equipment, on major capital projects during construction. Property, plant and equipment and intangible assets are subsequently carried at cost less accumulated depreciation, depletion and amortisation (including any impairment). Gains and losses on sale are determined by comparing the proceeds with the carrying amounts of assets sold and are recognised in income, within interest and other income. An asset is classified as held for sale if its carrying amount will be recovered principally through sale rather than through continuing use, which is when the sale is highly probable, and it is available for immediate sale. Assets classified as held for sale are measured at the lower of the carrying amount upon classification and the fair value less costs to sell. Depreciation, depletion and amortisation Property, plant and equipment related to hydrocarbon production activities are in principle depreciated on a unit-of-production basis over the proved developed reserves of the field concerned, other than assets whose useful lives differ from the lifetime of the field which are depreciated applying the straight-line method. However, for certain Upstream assets, the use for this purpose of proved developed reserves, which are determined using the SEC-mandated yearly average oil and gas prices, would result in depreciation charges for these assets which do not reflect the pattern in which their future economic benefits are expected to be consumed as, for example, it may result in assets with long-term expected lives being depreciated in full within one year. Therefore, in these instances, other approaches are applied to determine the reserves base for the purpose of calculating depreciation, such as using management’s expectations of future oil and gas prices rather than yearly average prices, to provide a phasing of periodic depreciation charges that more appropriately reflects the expected utilisation of the assets concerned. Rights and concessions in respect of proved properties are depleted on the unit-of-production basis over the total proved reserves of the relevant area. Where individually insignificant, unproved properties may be grouped and depreciated based on factors such as the average concession term and past experience of recognising proved reserves. Property, plant and equipment held under leases contracts and capitalised LNG off-take and sales contracts are depreciated or amortised over the term of the respective contract. Other property, plant and equipment and intangible assets are depreciated or amortised on a straight-line basis over their estimated useful lives, except for goodwill, which is not amortised. They include refineries and chemical plants (for which the useful life is generally 20 years ), retail service stations ( 15 years ), upgraders ( 30 years ) and major inspection costs, which are depreciated over the estimated period before the next planned major inspection ( three to five years ). On classification of an asset as held for sale, depreciation ceases. Estimates of the useful lives and residual values of property, plant and equipment and intangible assets are reviewed annually and adjusted if appropriate. Impairment The carrying amount of goodwill is tested for impairment annually; in addition, assets other than unproved properties (see 'Exploration costs') are tested for impairment whenever events or changes in circumstances indicate that the carrying amounts for those assets may not be recoverable. On classification as held for sale, the carrying amounts of property, plant and equipment and intangible assets are also reviewed. If assets are determined to be impaired, the carrying amounts of those assets are written down to their recoverable amount, which is the higher of fair value less costs to sell (see 'Fair value measurements') and value in use. Value in use is determined as the amount of estimated risk-adjusted discounted future cash flows. For this purpose, assets are grouped into cash-generating units based on separately identifiable and largely independent cash inflows. Estimates of future cash flows used in the evaluation of impairment of assets are made using management’s forecasts of commodity prices, market supply and demand, potential costs associated with operational GHG emissions, and forecast product and refining margins. In addition, management takes into consideration the expected useful lives of the refineries, and exploration and production assets, and expected production volumes. The latter takes into account assessments of field and reservoir performance and includes expectations about both proved reserves and volumes that are expected to constitute proved reserves in the future (unproved volumes), which are risk-weighted utilising geological, production, recovery and economic projections. Cash flow estimates are risk-adjusted to reflect local conditions as appropriate and discounted at a rate based on Shell’s marginal cost of debt. Impairments, except those related to goodwill, are reversed as applicable to the extent that the events or circumstances that triggered the original impairment have changed. Impairment losses and reversals are reported within depreciation, depletion and amortisation. Judgements and estimates Proved oil and gas reserves Unit-of-production depreciation, depletion and amortisation charges are principally measured based on management’s estimates of proved developed oil and gas reserves. Also, exploration drilling costs are capitalised pending the results of further exploration or appraisal activity, which may take several years to complete and before any related proved reserves can be booked. Proved reserves are estimated by a central group of reserves experts. The estimated proved reserves are made by reference to available geological and engineering data and only include volumes for which access to market is assured with reasonable certainty. Yearly average oil and gas prices are applied in the determination of proved reserves. Estimates of proved reserves are inherently imprecise, require the application of judgement and are subject to regular revision, either upward or downward, based on new information such as from the drilling of additional wells, observation of long-term reservoir performance under producing conditions and changes in economic factors, including product prices, contract terms, legislation or development plans. Changes to estimates of proved developed reserves affect prospectively the amounts of depreciation, depletion and amortisation charged and, consequently, the carrying amounts of exploration and production assets. It is expected, however, that in the normal course of business the diversity of the asset portfolio will limit the effect of such revisions. The outcome of, or assessment of plans for, exploration or appraisal activity may result in the related capitalised exploration drilling costs being recognised in income in that period. Judgement is involved in determining when to use an alternative reserves base in order to appropriately reflect the expected utilisation of the assets concerned (see 'Depreciation, depletion and amortisation'). Information about the carrying amounts of exploration and production assets and the amounts charged to income, including depreciation, depletion and amortisation and the quantitative impact of the use of an alternative reserve base, is presented in Note 8. Impairment For the purposes of determining whether impairment of assets has occurred, and the extent of any impairment loss or its reversal, the key assumptions management uses in estimating risk-adjusted future cash flows for value-in-use measures are future oil and gas prices, potential costs associated with operational GHG emissions, expected production volumes and refining margins appropriate to the local circumstances and environment. These assumptions and the judgements of management that are based on them are subject to change as new information becomes available. Changes in economic conditions can affect the rate used to discount future cash flow estimates or the risk-adjustment in the future cash flows. Estimation is involved with respect to the expected life of refineries and chemicals sites, and also including management’s view on the future development of refining margins. The determination of cash-generating units requires judgement. Changes in this determination could impact the calculation of value in use and therefore the conclusion on the recoverability of assets’ carrying amounts when performing an impairment test. Judgement, which is subject to change as new information becomes available, can be required in determining when an asset is classified as held for sale. A change in that judgement could result in impairment charges affecting income, depending on whether classification requires a write down of the asset to its fair value less costs to sell. Significant estimates Future commodity price assumptions, presented in Note 8, tend to be stable because management does not consider short-term increases or decreases in prices as being indicative of long-term levels, but they are nonetheless subject to change. Expected production volumes, which comprise proved reserves and unproved volumes, are used for impairment testing because management believes this to be the most appropriate indicator of expected future cash flows. As discussed in 'Proved oil and gas reserves' above, reserves estimates are inherently imprecise. Furthermore, projections about unproved volumes are based on information that is necessarily less robust than that available for mature reservoirs. Due to the nature and geographical spread of the business activity in which those assets are used, it is typically not practicable to estimate the likelihood or extent of impairments under different sets of assumptions for Shell overall. Changes in assumptions could affect the carrying amounts of assets, and any impairment losses and reversals will affect income. Forecast refining margins are a key input for impairment testing in Downstream. Management's estimate of longer-term refining margins is based on the mean reversion of markets, unless a fundamental shift in markets has been identified, over the life of the refineries. Under this approach, that is consistently applied, it is assumed that refining margins will revert to historical averages over time. Changes in assumptions could affect the carrying amounts of assets and estimation of environmental provisions. Any impairment losses and reversals will affect income . Information about the carrying amounts of assets and impairments is presented in Notes 7 and 8.
Leases	LEASES (from January 1, 2019) A contract or parts of contract, that conveys the right to control the use of an identified asset for a period of time in exchange for payments to be made to the owners (lessors) are accounted for as leases. Contracts are assessed to determine whether a contract is, or contains, a lease at the inception of a contract or when the terms and conditions of a contract are significantly changed. The lease term is the non-cancellable period of a lease, together with contractual options to extend or to terminate the lease early, where it is reasonably certain that an extension option will be exercised or a termination option will not be exercised. At the commencement of a lease contract, a right-of-use asset and a corresponding lease liability are recognised, unless the lease term is 12 months or less. The commencement date of a lease is the date the underlying asset is made available for use. The lease liability is measured at an amount equal to the present value of the lease payments during the lease term that are not paid at that date. The lease liability includes contingent rentals and variable lease payments that depend on an index, rate, or where they are fixed payments in substance. The lease liability is remeasured when the contractual cash flows of variable lease payments change due to a change in an index or rate when the lease term changes following a reassessment. Lease payments are discounted using the interest rate implicit in the lease. If that rate is not readily available, the incremental borrowing rate is applied. The incremental borrowing rate reflects the rate of interest that the lessee would have to pay to borrow over a similar term, with a similar security, the funds necessary to obtain an asset of a similar nature and value to the right-of-use asset in a similar economic environment. In general, a corresponding right-of-use asset is recognised for an amount equal to each lease liability, adjusted by the amount of any pre-paid lease payment relating to the specific lease contract. The depreciation on right-of-use assets is recognised in income unless capitalised as exploration drilling cost (see 'Exploration cost') or capitalised when the right-of-use asset is used to construct another asset. Where Shell is the lessor in a lease arrangement at inception, the lease arrangement will be classified as a finance lease or an operating lease. Classification is based on the extent to which the risks and rewards incidental to ownership of the underlying asset lie with the lessor or the lessee. Where Shell, usually in its capacity as operator, has entered into a lease contract on behalf of a joint arrangement, a lease liability is recognised to the extent that Shell has primary responsibility for the lease liability. A finance sub-lease is subsequently recognised if the related right-of-use asset is subleased to the joint arrangement. This is usually the case when the joint arrangement has the right to direct the use of the asset. Impairment of the right-of-use asset Right-of-use assets are subject to existing impairment requirements as set out in 'Property, plant and equipment' (see Note 8). Judgements and estimates A lease term includes optional lease periods where it is reasonably certain to exercise the option to extend or not to exercise the option to terminate the lease. Determination of the lease term is subject to judgement and has an impact on the measurement of the lease liability and related right-of-use asset. Where the rate implicit in the lease is not readily available, an incremental borrowing rate is applied. This incremental borrowing rate reflects the rate of interest that the lessee would have to pay to borrow over a similar term, with a similar security, the funds necessary to obtain an asset of a similar nature and value to the right-of-use asset in a similar economic environment. Determination of the incremental borrowing rate requires estimation. The incremental borrowing rate is determined using the risk-free rate over a matched term, adjusted for factors such as the credit rating of the lessee and the borrowing currency. Significant estimate The operating leases that were recognised on the balance sheet following the adoption of IFRS 16 (see Note 3) were measured applying an incremental borrowing rate at transition date to the future payments under these lease contracts. To determine the incremental borrowing rate for each lease contract, a risk-free rate at transition date was applied, adjusted for other factors such as the credit rating of the entity that entered into the lease contract, a country risk premium, the impact of currency, an asset specific element and the term of the lease contract. All factors are subject to estimation. If a higher or lower incremental borrowing rate had been applied, the lease liability and corresponding right-of-use asset would respectively have been lower or higher. The incremental borrowing rate will not be revised each period and will not result in a material adjustment to the carrying amount of lease liability and right-of-use asset in the future years. LEASES (prior to January 1, 2019) Agreements under which payments are made to owners in return for the right to use an asset for a period are accounted for as leases. Leases that transfer substantially all the risks and rewards of ownership are recognised at the commencement of the lease term as finance leases within property, plant and equipment and debt at the fair value of the leased asset or, if lower, at the present value of the minimum lease payments. Finance lease payments are apportioned between interest expense and repayments of debt. All other leases are classified as operating leases and the cost is recognised in income on a straight-line basis, except where capitalised as exploration drilling costs (see 'Exploration costs').
Joint Arrangements and Associates	JOINT ARRANGEMENTS AND ASSOCIATES Arrangements under which Shell has contractually agreed to share control (see 'Nature of the Consolidated Financial Statements' for the definition of control) with another party or parties are joint ventures where the parties have rights to the net assets of the arrangement, or joint operations where the parties have rights to the assets and obligations for the liabilities relating to the arrangement. Investments in entities over which Shell has the right to exercise significant influence but neither control nor joint control are classified as associates. Information about incorporated joint arrangements and associates at December 31, 2019, can be found in Exhibit 8. Investments in joint ventures and associates are accounted for using the equity method, under which the investment is initially recognised at cost and subsequently adjusted for the Shell share of post-acquisition income less dividends received and the Shell share of other comprehensive income and other movements in equity, together with any loans of a long-term investment nature. Where necessary, adjustments are made to the financial statements of joint ventures and associates to bring the accounting policies used into line with those of Shell. In an exchange of assets and liabilities for an interest in a joint venture, the non-Shell share of any excess of the fair value of the assets and liabilities transferred over the pre-exchange carrying amounts is recognised in income. Unrealised gains on other transactions between Shell and its joint ventures and associates are eliminated to the extent of Shell’s interest in them; unrealised losses are treated similarly but may also result in an assessment of whether the asset transferred is impaired. Shell recognises its assets and liabilities relating to its interests in joint operations, including its share of assets held jointly and liabilities incurred jointly with other partners.
Inventories	INVENTORIES Inventories are stated at cost or net realisable value, whichever is lower. Cost comprises direct purchase costs (including transportation), and associated costs incurred in bringing inventories to their present condition and location, and is determined using the first-in, first-out ("FIFO") method for oil, gas and chemicals and by the weighted average cost method for materials.
Taxation	TAXATION The charge for current tax is calculated based on the income reported by the Company and its subsidiaries, as adjusted for items that are non-taxable or disallowed and using rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is determined, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Balance Sheet and on unused tax losses and credits carried forward. Deferred tax assets and liabilities are calculated using the enacted or substantively enacted rates that are expected to apply when an asset is realised or a liability is settled. They are not recognised where they arise on the initial recognition of goodwill or of an asset or liability in a transaction (other than in a business combination) that, at the time of the transaction, affects neither accounting nor taxable profit, or in respect of taxable temporary differences associated with subsidiaries, joint ventures and associates where the reversal of the respective temporary difference can be controlled by Shell and it is probable that it will not reverse in the foreseeable future. Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which the deductible temporary differences, unused tax losses and credits carried forward can be utilised. Income tax receivables and payables as well as deferred tax assets and liabilities include provisions for uncertain income tax positions/treatments. Income taxes are recognised in income except when they relate to items recognised in other comprehensive income, in which case the tax is recognised in other comprehensive income. Income tax assets and liabilities are presented separately in the Consolidated Balance Sheet except where there is a right of offset within fiscal jurisdictions and an intention to settle such balances on a net basis. Judgements and estimates Tax liabilities are recognised when it is considered probable that there will be a future outflow of funds to a taxing authority. In such cases, provision is made for the amount that is expected to be settled, where this can be reasonably estimated. Provisions for uncertain income tax positions/treatments are measured at the most likely amount or the expected value, whichever method is more appropriate. Generally, uncertain tax treatments are assessed on an individual basis, except where they are expected to be settled collectively. It is assumed that taxing authorities will examine positions taken if they have the right to do so and that they have full knowledge of the relevant information. A change in estimate of the likelihood of a future outflow and/or in the expected amount to be settled would be recognised in income in the period in which the change occurs. This requires the application of judgement as to the ultimate outcome, which can change over time depending on facts and circumstances. Judgements mainly relate to transfer pricing, including inter-company financing, interpretation of PSCs, expenditure deductible for tax purposes and taxation arising on disposal. Deferred tax assets are recognised only to the extent it is considered probable that those assets will be recoverable. This involves an assessment of when those assets are likely to reverse, and a judgement as to whether or not there will be sufficient taxable profits available to offset the assets when they do reverse. This requires assumptions regarding future profitability and is therefore inherently uncertain. To the extent assumptions regarding future profitability change, there can be an increase or decrease in the amounts recognised in respect of deferred tax assets as well as in the amounts recognised in income in the period in which the change occurs. Taxation information, including charges and deferred tax assets and liabilities, is presented in Note 16. Income taxes include taxes at higher rates levied on income from certain Integrated Gas and Upstream activities.
Retirement Benefits	RETIREMENT BENEFITS Benefits in the form of retirement pensions and healthcare and life insurance are provided to certain employees and retirees under defined benefit and defined contribution plans. Obligations under defined benefit plans are calculated annually by independent actuaries using the projected unit credit method, which takes into account employees’ years of service and, for pensions, average or final pensionable remuneration, and are discounted to their present value using interest rates of high-quality corporate bonds denominated in the currency in which the benefits will be paid and of a duration consistent with the plan obligations. Where plans are funded, payments are made to independently managed trusts; assets held by those trusts are measured at fair value. Defined benefit plan surpluses are recognised as assets to the extent that they are considered recoverable, which is generally by way of a refund or lower future employer contributions. The amounts recognised in income in respect of defined benefit plans mainly comprise service cost and net interest. Service cost comprises principally the increase in the present value of the obligation for benefits resulting from employee service during the period (current service cost) and also amounts relating to past service and settlements or amendments of plans. Plan amendments are changes to benefits and are generally recognised when all legal and regulatory approvals have been received and the effects have been communicated to members. Net interest is calculated using the net defined benefit liability or asset matched against the discount rate yield curve at the beginning of each year for each plan. Remeasurements of the net defined benefit liability or asset resulting from actuarial gains and losses, and the return on plan assets excluding the amount recognised in income, are recognised in other comprehensive income. For defined contribution plans, pension expense represents the amount of employer contributions payable for the period. Significant judgements and estimates Defined benefit obligations and plan assets, and the resulting liabilities and assets that are recognised, are subject to significant volatility as actuarial assumptions regarding future outcomes and market values change. Substantial judgement is required in determining the actuarial assumptions, which vary for the different plans to reflect local conditions but are determined under a common process in consultation with independent actuaries. The assumptions applied in respect of each plan are reviewed annually and adjusted where necessary to reflect changes in experience and actuarial recommendations. Information about the amounts reported in respect of defined benefit pension plans, assumptions applicable to the principal plans and their sensitivity to changes are presented in Note 17.
Provisions	PROVISIONS Provisions are recognised at the balance sheet date at management’s best estimate of the expenditure required to settle the present obligation. Non-current amounts are discounted at a rate intended to reflect the time value of money. The carrying amounts of provisions are regularly reviewed and adjusted for new facts or changes in law or technology. Provisions for decommissioning and restoration costs, which arise principally in connection with hydrocarbon production facilities and pipelines, are measured on the basis of current requirements, technology and price levels; the present value is calculated using amounts discounted over the useful economic life of the assets. The liability is recognised (together with a corresponding amount as part of the related property, plant and equipment) once an obligation crystallises in the period when a reasonable estimate can be made. The effects of changes resulting from revisions to the timing or the amount of the original estimate of the provision are reflected on a prospective basis, generally by adjustment to the carrying amount of the related property, plant and equipment. However, where there is no related asset, or the change reduces the carrying amount to nil, the effect, or the amount in excess of the reduction in the related asset to nil, is recognised in income. Redundancy provisions are recognised when a detailed formal plan identifies the business or part of the business concerned, the location and number of employees affected, a detailed estimate of the associated costs and an appropriate timeline, and the employees affected have been notified of the plan's main features. Other provisions are recognised in income in the period in which an obligation arises and the amount can be reasonably estimated. Provisions are measured based on current legal requirements and existing technology where applicable. Recognition of any joint and several liability is based on management’s best estimate of the final pro rata share of the liability. Provisions are determined independently of expected insurance recoveries. Recoveries are recognised when virtually certain of realisation. Significant estimates Estimates of provisions for future decommissioning and restoration costs are recognised and based on current legal and constructive requirements, technology and price levels. Because actual outflows can differ from estimates due to changes in laws, regulations, public expectations, technology, prices and conditions, and can take place many years in the future, the carrying amounts of provisions are regularly reviewed and adjusted to take account of such changes. The discount rate applied is reviewed annually. Information about decommissioning and restoration provisions is presented in Note 18.
Financial Instruments	FINANCIAL INSTRUMENTS (from January 1, 2018) Financial assets and liabilities are presented separately in the Consolidated Balance Sheet except where there is a legally enforceable right of offset and Shell has the intention to settle on a net basis or realise the asset and settle the liability simultaneously. Financial Assets Financial assets are classified at initial recognition and subsequently measured at amortised cost, fair value through other comprehensive income or fair value through profit or loss. The classification of financial assets is determined by the contractual cash flows and where applicable the business model for managing the financial assets. A financial asset is measured at amortised cost, if the objective of the business model is to hold the financial asset in order to collect contractual cash flows and the contractual terms give rise to cash flows that are solely payments of principal and interest. It is initially recognised at fair value plus or minus transaction costs that are directly attributable to the acquisition or issue of the financial asset. Subsequently the financial asset is measured using the effective interest method less any impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. All equity instruments and other debt instruments are recognised at fair value. For equity instruments, on initial recognition, an irrevocable election (on an instrument-by-instrument basis) can be made to designate these as at fair value through other comprehensive income instead of fair value through profit and loss. Dividends received on equity instruments are recognised as other income in profit or loss when the right of payment has been established, except when Shell benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded in other comprehensive income. Investments in securities Investments in securities (“securities”) comprise equity and debt securities. Equity securities are carried at fair value. Generally, unrealised holding gains and losses are recognised in other comprehensive income. On sale, net gains and losses previously accumulated in other comprehensive income are transferred to retained earnings. Debt securities are generally carried at fair value with unrealised holding gains and losses recognised in other comprehensive income. On sale, net gains and losses previously accumulated in other comprehensive income are recognised in income. Impairment of financial assets The expected credit loss model is applied for recognition and measurement of impairments in financial assets measured at amortised cost or at fair value through other comprehensive income. The expected credit loss model is also applied for financial guarantee contracts to which IFRS 9 applies and are not accounted for at fair value through profit or loss. The loss allowance for the financial asset is measured at an amount equal to the 12-month expected credit losses. If the credit risk on the financial asset has increased significantly since initial recognition, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses. Changes in loss allowances are recognised in profit and loss. For trade receivables, a simplified impairment approach is applied recognising expected lifetime losses from initial recognition. Financial Liabilities Financial liabilities are measured at amortised cost, unless they are required to be measured at fair value through profit or loss, such as instruments held for trading, or Shell has opted to measure them at fair value through profit or loss. Debt and trade payables are recognised initially at fair value based on amounts exchanged, net of transaction costs, and subsequently at amortised cost except for fixed rate debt subject to fair value hedging which is remeasured for the hedged risk (see below). Interest expense on debt is accounted for using the effective interest method, and other than interest capitalised, is recognised in income. For financial liabilities that are measured under the fair value option, the change in the fair value related to own credit risk is recognised in other comprehensive income. The remaining fair value change is recognised to fair value through profit and loss. Derivative contracts and hedges Derivative contracts are used in the management of interest rate risk, foreign exchange risk, commodity price risk, and foreign currency cash balances. Derivatives that are not closely related to the host contract in terms of economic characteristics and risks of which the host contract is not a financial asset, are separated from their host contract and recognised at fair value with the associated gains and losses recognised in income. Certain derivative contracts qualify and are designated either as a “fair value” hedge of the change in fair value of a recognised asset or liability or an unrecognised firm commitment or as a “cash flow” hedge for the change in cash flows to be received or paid relating to a recognised asset or liability or a highly probable forecast transaction. A change in the fair value of a fair value hedge is recognised in income, together with the consequential adjustment to the carrying amount of the hedged item. The effective portion of a change in fair value of a derivative contract designated as a cash flow hedge is recognised in other comprehensive income until the hedged transaction occurs; any ineffective portion is recognised in income. Where the hedged item is a non-financial asset or liability, the amount in accumulated other comprehensive income is transferred to the initial carrying amount of the asset or liability (reclassified to the balance sheet); for other hedged items, the amount in accumulated other comprehensive income is reclassified to income when the hedged transaction affects income. The effective portion of a change due to retranslation at quarter-end exchange rates in the carrying amount of debt and the principal amount of derivative contracts used to hedge net investments in foreign operations is recognised in other comprehensive income until the related investment is sold or liquidated; any ineffective portion is recognised in income. All relationships between hedging instruments and hedged items are documented, as well as risk management objectives and strategies for undertaking hedge transactions. The effectiveness of hedges is also continually assessed and hedge accounting is discontinued when there is a change in the risk management strategy. Unless designated as hedging instruments, contracts to sell or purchase non-financial items that can be settled net as if the contracts were financial instruments and that do not meet expected own use requirements (typically, forward sale and purchase contracts for commodities in trading operations), and contracts that are or contain written options, are recognised at fair value; associated gains and losses are recognised in income. Derivatives that are held primarily for the purpose of trading are presented as current in the Consolidated Balance Sheet. FINANCIAL INSTRUMENTS (prior to January 1, 2018) Financial assets and liabilities are presented separately in the Consolidated Balance Sheet except where there is a legally enforceable right of offset and Shell has the intention to settle on a net basis or realise the asset and settle the liability simultaneously. Financial assets Investments in securities Investments in securities (also referred to as “securities”) comprise equity and debt securities classified on initial recognition as available-for-sale and are carried at fair value, except where their fair value cannot be measured reliably, in which case they are carried at cost, less any impairment. Unrealised holding gains and losses other than impairments are recognised in other comprehensive income, except for translation differences arising on foreign currency debt securities, which are recognised in income. On maturity or sale, net gains and losses previously deferred in accumulated other comprehensive income are recognised in income. Interest income on debt securities is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand, including offsetting bank overdrafts, short-term bank deposits, money market funds, reverse repos and similar instruments that have a maturity of three months or less at the date of purchase. Trade receivables Trade receivables are recognised initially at fair value based on amounts exchanged and subsequently at amortised cost less any impairment. Financial liabilities Debt and trade payables are recognised initially at fair value based on amounts exchanged, net of transaction costs, and subsequently at amortised cost except for fixed rate debt subject to fair value hedging which is remeasured for the hedged risk (see below). Interest expense on debt is accounted for using the effective interest method and, other than interest capitalised, is recognised in income. Derivative contracts and hedges Derivative contracts are used in the management of interest rate risk, foreign exchange risk and commodity price risk, and in the management of foreign currency cash balances. These contracts are recognised at fair value. Certain derivative contracts qualify and are designated either as a “fair value” hedge of the change in fair value of a recognised asset or liability or an unrecognised firm commitment or as a “cash flow” hedge of the change in cash flows to be received or paid relating to a recognised asset or liability or a highly probable forecast transaction. A change in the fair value of a hedging instrument designated as a fair value hedge is recognised in income, together with the consequential adjustment to the carrying amount of the hedged item. The effective portion of a change in fair value of a derivative contract designated as a cash flow hedge is recognised in other comprehensive income until the hedged transaction occurs; any ineffective portion is recognised in income. Where the hedged item is a non-financial asset or liability, the amount in accumulated other comprehensive income is transferred to the initial carrying amount of the asset or liability (reclassified to the balance sheet); for other hedged items, the amount in accumulated other comprehensive income is reclassified to income when the hedged transaction affects income. The effective portion of a change due to retranslation at quarter-end exchange rates in the carrying amount of debt and the principal amount of derivative contracts used to hedge net investments in foreign operations is recognised in other comprehensive income until the related investment is sold or liquidated; any ineffective portion is recognised in income. All relationships between hedging instruments and hedged items are documented, as well as risk management objectives and strategies for undertaking hedge transactions. The effectiveness of hedges is also continually assessed and hedge accounting is discontinued when a hedge ceases to be highly effective. Gains and losses on derivative contracts not qualifying and designated as hedges, including forward sale and purchase contracts for commodities in trading operations that may be settled by the physical delivery or receipt of the commodity, are recognised in income. Unless designated as hedging instruments, contracts to sell or purchase non-financial items that can be settled net as if the contracts were financial instruments and that do not meet expected own use requirements (typically, forward sale and purchase contracts for commodities in trading operations), and contracts that are or contain written options, are recognised at fair value; associated gains and losses are recognised in income. Derivatives embedded within contracts that are not already required to be recognised at fair value, and that are not closely related to the host contract in terms of economic characteristics and risks, are separated from their host contract and recognised at fair value; associated gains and losses are recognised in income.
Fair Value Measurements	FAIR VALUE MEASUREMENTS Fair value measurements are estimates of the amounts for which assets or liabilities could be transferred at the measurement date, based on the assumption that such transfers take place between participants in principal markets and, where applicable, taking highest and best use into account. Judgements and estimates Where available, fair value measurements are derived from prices quoted in active markets for identical assets or liabilities. In the absence of such information, other observable inputs are used to estimate fair value. Inputs derived from external sources are corroborated or otherwise verified, as appropriate. In the absence of publicly available information, fair value is determined using estimation techniques that take into account market perspectives relevant to the asset or liability, in as far as they can reasonably be ascertained, based on predominantly unobservable inputs. For derivative contracts where publicly available information is not available, fair value estimations are generally determined using models and other valuation methods, the key inputs for which include future prices, volatility, price correlation, counterparty credit risk and market liquidity, as appropriate; for other assets and liabilities, fair value estimations are generally based on the net present value of expected future cash flows.
Share-based Compensation Plans	SHARE-BASED COMPENSATION PLANS The fair value of share-based compensation expense arising from the Performance Share Plan ("PSP") and the Long-term Incentive Plan ("LTIP") - Shell’s main equity-settled plans - is estimated using a Monte Carlo option pricing model and is recognised in income from the date of grant over the vesting period with a corresponding increase directly in equity. The model projects and averages the results for a range of potential outcomes for the vesting conditions, the principal assumptions for which are the share price volatility and dividend yields for Shell and four of its main competitors over the last three years and the last 10 years. Prior to the adoption of the IFRS 2 amendments in 2018, changes in the fair value of share-based compensation for cash-settled plans were recognised in income with a corresponding change in liabilities.
Shares Held in Trust	SHARES HELD IN TRUST Shares in the Company, which are held by employee share ownership trusts and trust-like entities, are not included in assets but are reflected at cost as a deduction from equity as shares held in trust.
Acquisitions and Sales of Interests in a Business	ACQUISITIONS AND SALES OF INTERESTS IN A BUSINESS Assets acquired and liabilities assumed when control is obtained over a business, and when an interest or an additional interest is acquired in a joint operation which is a business, are recognised at their fair value at the date of the acquisition; the amount of the purchase consideration above this value is reco gnised as goodwill. When control is obtained, any non-controlling interest is recognised as the proportionate share of the identifiable net assets. The acquisition of a non-controlling interest in a subsidiary and the sale of an interest while retaining control are accounted for as transactions within equity. The difference between the purchase consideration or sale proceeds after tax and the relevant proportion of the non-controlling interest, measured by reference to the carrying amount of the interest’s net assets at the date of acquisition or sale, is recognised in retained earnings as a movement in equity attributable to Royal Dutch Shell plc shareholders.
Consolidated Statement of Income Presentation	CONSOLIDATED STATEMENT OF INCOME PRESENTATION Purchases reflect all costs related to the acquisition of inventories and the effects of the changes therein, and include associated costs incurred in conversion into finished or intermediate products. Production and manufacturing expenses are the costs of operating, maintaining and managing production and manufacturing assets. Selling, distribution and administrative expenses include direct and indirect costs of marketing and selling products.

Adoption of IFRS 16 Leases (Tab

Adoption of IFRS 16 Leases (Tables)	12 Months Ended
Adoption of IFRS 16 Leases (Tables)	Dec. 31, 2019
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Summary of Differences Between Operating Lease Commitments Disclosed Under Prior Standard and Additional Lease Liabilities Recognised at Date of Initial Application	The reconciliation of differences between the operating lease commitments disclosed under the prior standard and the additional lease liabilities recognised on the balance sheet at January 1, 2019 is as follows: Lease liabilities reconciliation $ million Undiscounted future minimum lease payments under operating leases at December 31, 2018 24,219 Impact of discounting (5,167 ) Leases not yet commenced at January 1, 2019 (2,586 ) Short-term leases (277 ) Long-term leases expiring before December 31, 2019 (192 ) Other reconciling items (net) 40 Additional lease liability at January 1, 2019 16,037 Finance lease liability at December 31, 2018 14,026 Total lease liability at January 1, 2019 30,063
Summary of Initial Application of IFRS 16	The detailed impact on the balance sheet at January 1, 2019, is as follows: Consolidated Balance Sheet $ million Dec 31, 2018 IFRS 16 impact Jan 1, 2019 Assets Non-current assets Intangible assets 23,586 — 23,586 Property, plant and equipment 223,175 15,558 238,733 Joint ventures and associates 25,329 — 25,329 Investments in securities 3,074 — 3,074 Deferred tax 12,097 — 12,097 Retirement benefits 6,051 — 6,051 Trade and other receivables [A] 7,826 (814 ) 7,012 Derivative financial instruments 574 — 574 301,712 14,744 316,456 Current assets Inventories 21,117 — 21,117 Trade and other receivables 42,431 69 42,500 Derivative financial instruments 7,193 — 7,193 Cash and cash equivalents 26,741 — 26,741 97,482 69 97,551 Total assets 399,194 14,813 414,007 Liabilities Non-current liabilities Debt 66,690 13,125 79,815 Trade and other payables [B] 2,735 (540 ) 2,195 Derivative financial instruments 1,399 — 1,399 Deferred tax 14,837 — 14,837 Retirement benefits 11,653 — 11,653 Decommissioning and other provisions [C] 21,533 (347 ) 21,186 118,847 12,238 131,085 Current liabilities Debt 10,134 2,912 13,046 Trade and other payables 48,888 (23 ) 48,865 Derivative financial instruments 7,184 — 7,184 Taxes payable 7,497 — 7,497 Retirement benefits 451 — 451 Decommissioning and other provisions [C] 3,659 (318 ) 3,341 77,813 2,571 80,384 Total liabilities 196,660 14,809 211,469 Equity Share capital 685 — 685 Shares held in trust (1,260 ) — (1,260 ) Other reserves 16,615 — 16,615 Retained earnings 182,606 4 182,610 Equity attributable to Royal Dutch Shell plc shareholders 198,646 4 198,650 Non-controlling interest 3,888 — 3,888 Total equity 202,534 4 202,538 Total liabilities and equity 399,194 14,813 414,007 [A] Mainly in respect of pre-paid leases. [B] Mainly related to operating lease contracts that were measured at fair value under IFRS 3 Business Combinations following the acquisition of BG in 2016. [C] Mainly in respect of onerous contracts.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2019
Operating Segments [Abstract]
Summary of Information by Segment on Current Cost of Supplies	Information by segment on a current cost of supplies basis is as follows: 2019 $ million Integrated Gas Upstream Downstream Corporate Total Revenue: Third-party 41,322 9,965 293,545 45 344,877 [A][B] Inter-segment 4,280 36,448 1,132 — 41,860 Share of profit/(loss) of joint ventures and associates (CCS basis) 1,791 379 1,725 (307 ) 3,588 Interest and other income, of which: 263 2,180 266 916 3,625 Interest income — — — 899 899 Net gains on sale and revaluation of non-current assets and businesses 282 1,888 297 52 2,519 Other (19 ) 292 (31 ) (35 ) 207 Third-party and inter-segment purchases (CCS basis) 23,498 7,168 264,966 (6 ) 295,626 Production and manufacturing expenses 5,768 11,545 9,088 37 26,438 Selling, distribution and administrative expenses 716 48 9,280 449 10,493 Research and development expenses 181 452 329 — 962 Exploration expenses 281 2,073 — — 2,354 Depreciation, depletion and amortisation charge, of which: 6,238 17,003 5,413 47 28,701 Impairment losses 579 2,576 627 — 3,782 [C] Impairment reversals — — (190 ) — (190 ) [D] Interest expense 104 534 74 3,978 4,690 Taxation charge/(credit) (CCS basis) 2,242 5,954 1,241 (578 ) 8,859 CCS earnings 8,628 4,195 6,277 (3,273 ) 15,827 [A] Includes $3,760 million of revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. [B] In March 2019, the IFRS Interpretation Committee ("IFRIC") finalised an agenda decision regarding 'Physical settlement of contracts to buy or sell a non-financial item (IFRS 9)'. This agenda decision has been analysed and will be prospectively implemented from January 1, 2020. The impact will be limited to a reclassification within total revenue. [C] Impairment losses comprise Property, plant and equipment ( $ 3,639 million ) and Intangible assets ( $143 million ). [D] See Note 8. 2018 $ million Integrated Gas Upstream Downstream Corporate Total Revenue: Third-party 43,764 9,892 334,680 43 388,379 [A] Inter-segment 5,031 37,841 917 — 43,789 [B] Share of profit/(loss) of joint ventures and associates (CCS basis) 2,273 285 1,785 (222 ) 4,121 Interest and other income, of which: 2,230 600 345 896 4,071 Interest income — — — 772 772 Net gains on sale and revaluation of non-current assets and businesses 2,231 712 302 20 3,265 Other (1 ) (112 ) 43 104 34 Third-party and inter-segment purchases (CCS basis) 27,775 6,144 303,709 1 337,629 Production and manufacturing expenses 5,370 11,463 10,294 (157 ) 26,970 Selling, distribution and administrative expenses 458 200 10,142 560 11,360 Research and development expenses 186 493 307 — 986 Exploration expenses 208 1,132 — — 1,340 Depreciation, depletion and amortisation charge, of which: 4,850 13,006 4,064 215 22,135 Impairment losses 200 1,065 424 7 1,696 [C] Impairment reversals — (1,265 ) — — (1,265 ) [D] Interest expense 212 591 95 2,847 3,745 [E] Taxation charge/(credit) (CCS basis) 2,795 8,791 1,515 (1,270 ) 11,831 CCS earnings 11,444 6,798 7,601 (1,479 ) 24,364 [A] Includes $3,348 million of revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. [B] Inter-segment revenue has been revised to amend for transactions within segments that were previously reported as inter-segment revenue, and vice versa. [C] Impairment losses comprise Property, plant and equipment ( $1,515 million ) and Intangible assets ( $181 million ). [D] See Note 8. [E] Interest expense has been reclassified between segments compared with prior year. 2017 $ million Integrated Gas Upstream Downstream Corporate Total Revenue: Third-party 32,674 7,723 264,731 51 305,179 Inter-segment 4,096 32,469 1,090 — 37,655 [A] Share of profit/(loss) of joint ventures and associates (CCS basis) 1,714 623 1,956 (129 ) 4,164 Interest and other income, of which: 687 1,188 154 437 2,466 Interest income — — — 677 677 Net gains on sale and revaluation of non-current assets and businesses 301 1,189 136 14 1,640 Other 386 (1 ) 18 (254 ) 149 Third-party and inter-segment purchases (CCS basis) 22,478 5,535 234,321 20 262,354 Production and manufacturing expenses 5,120 12,119 9,519 (106 ) 26,652 Selling, distribution and administrative expenses 237 5 9,789 478 10,509 Research and development expenses 114 533 275 — 922 Exploration expenses 141 1,804 — — 1,945 Depreciation, depletion and amortisation charge, of which: 4,965 17,303 3,877 78 26,223 Impairment losses 302 4,118 385 — 4,805 [B] Impairment reversals (10 ) (605 ) — — (615 ) [C] Interest expense 248 744 109 2,941 4,042 Taxation charge/(credit) (CCS basis) 790 2,409 1,783 (636 ) 4,346 CCS earnings 5,078 1,551 8,258 (2,416 ) 12,471 [A] Inter-segment revenue has been revised to amend for transactions within segments that were previously reported as inter-segment revenue, and vice versa. [B] Impairment losses comprise Property, plant and equipment ( $4,572 million ) and Intangible assets ( $233 million ). [C] See Note 8.
Summary of Reconciliation of CCS Earnings to Income	Reconciliation of CCS earnings to income for the period $ million 2019 2018 2017 CCS earnings 15,827 24,364 12,471 Current cost of supplies adjustment: Purchases 784 (559 ) 1,252 Taxation (194 ) 116 (349 ) Share of profit of joint ventures and associates 15 (15 ) 61 605 (458 ) 964 Income for the period 16,432 23,906 13,435
Summary of Information by Geographical Area	Information by geographical area is as follows: 2019 $ million Europe Asia, USA Other Total Third-party revenue, by origin 98,455 [A] 139,916 [B] 83,212 23,294 344,877 Intangible assets, property, plant and equipment, joint ventures and associates at December 31 43,262 [C] 119,732 67,105 54,544 284,643 [A] Includes $41,094 million that originated from the UK. [B] Includes $84,282 million that originated from Singapore. [C] Includes $24,696 million located in the UK. 2018 $ million Europe Asia, USA Other Total Third-party revenue, by origin 118,960 [A] 153,716 [B] 89,876 25,827 388,379 Intangible assets, property, plant and equipment, 38,617 [C] 117,127 59,625 56,721 272,090 [A] Includes $54,659 million that originated from the UK. [B] Includes $89,811 million that originated from Singapore. [C] Includes $21,863 million located in the UK. 2017 $ million Europe Asia, USA Other Total Third-party revenue, by origin 100,609 [A] 114,683 [B] 66,854 23,033 305,179 Intangible assets, property, plant and equipment, 41,416 [C] 122,345 55,898 58,828 278,487 [A] Includes $49,370 million that originated from the UK. [B] Includes $62,046 million that originated from Singapore. [C] Includes $22,734 million located in the UK.

Interest and Other Income (Tabl

Interest and Other Income (Tables)	12 Months Ended
Interest and Other Income (Tables)	Dec. 31, 2019
Analysis of income and expense [abstract]
Summary of Interest and Other Income	$ million 2019 2018 2017 Interest income 899 772 677 Dividend income (from investments in equity securities) 23 104 375 Net gains on sale and revaluation of non-current assets and businesses 2,519 3,265 1,640 Net foreign exchange gains/(losses) on financing activities 5 (174 ) (453 ) Other 179 104 227 Total 3,625 4,071 2,466

Interest Expense (Tables)

Interest Expense (Tables)	12 Months Ended
Interest Expense (Tables)	Dec. 31, 2019
Analysis of income and expense [abstract]
Summary of Interest Expense	$ million 2019 2018 2017 Interest incurred and similar charges 4,592 [A] 3,550 3,448 Less: interest capitalised (752 ) (876 ) (622 ) Other net losses on fair value hedges of debt 132 169 114 Accretion expense 718 902 1,102 Total 4,690 3,745 4,042 [A] Includes $2,186 million of interest expenses related to leases of which $1,137 million related to those leases which formerly would have been classified as operating leases (see Note 3).

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
Intangible Assets (Tables)	Dec. 31, 2019
Intangible Assets [Abstract]
Summary of Intangible Assets and Goodwill	2019 $ million Goodwill LNG off-take Other Total Cost At January 1 14,338 10,365 6,392 31,095 Additions 674 — 586 1,260 Sales, retirements and other movements (46 ) (154 ) (122 ) (322 ) Currency translation differences 7 — 10 17 At December 31 14,973 10,211 6,866 32,050 Depreciation, depletion and amortisation, including impairments At January 1 622 3,293 3,594 7,509 Charge for the year 135 876 354 1,365 Sales, retirements and other movements (1 ) (155 ) (172 ) (328 ) Currency translation differences 12 — 6 18 At December 31 768 4,014 3,782 8,564 Carrying amount at December 31 14,205 6,197 3,084 23,486 2018 $ million Goodwill LNG off-take Other Total Cost At January 1 14,154 10,429 6,106 30,689 Additions 331 — 659 990 Sales, retirements and other movements (75 ) (64 ) (253 ) (392 ) Currency translation differences (72 ) — (120 ) (192 ) At December 31 14,338 10,365 6,392 31,095 Depreciation, depletion and amortisation, including impairments At January 1 492 2,432 3,585 6,509 Charge for the year 173 925 370 1,468 Sales, retirements and other movements (21 ) (64 ) (275 ) (360 ) Currency translation differences (22 ) — (86 ) (108 ) At December 31 622 3,293 3,594 7,509 Carrying amount at December 31 13,716 7,072 2,798 23,586

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2019
Property, plant and equipment [abstract]
Summary of Property Plant and Equipment	2019 $ million Exploration and production Exploration Production Manufacturing, Other Total Cost At January 1 (as previously published) 21,181 280,381 91,235 22,040 414,837 Impact of IFRS 16 [A] — 4,871 6,459 4,228 15,558 At January 1 (as revised) 21,181 285,252 97,694 26,268 430,395 Additions 2,659 11,374 10,945 3,145 28,123 Sales, retirements and other movements (5,442 ) (11,253 ) (3,683 ) (456 ) (20,834 ) Currency translation differences 198 1,293 (139 ) 124 1,476 At December 31 18,596 286,666 104,817 29,081 439,160 Depreciation, depletion and amortisation, including impairments At January 1 3,287 131,692 46,218 10,465 191,662 Charge for the year 1,096 19,346 5,742 1,573 27,757 Sales, retirements and other movements (440 ) (15,567 ) (2,981 ) (437 ) (19,425 ) Currency translation differences 67 829 (107 ) 28 817 At December 31 4,010 136,300 48,872 11,629 200,811 Carrying amount at December 31 14,586 150,366 55,945 17,452 238,349 [A] See Note 3. 2018 $ million Exploration and production Exploration Production Manufacturing, Other Total Cost At January 1 22,510 292,256 86,948 22,355 424,069 Additions 3,514 12,596 6,438 1,594 24,142 Sales, retirements and other movements (4,443 ) (19,643 ) (667 ) (814 ) (25,567 ) Currency translation differences (400 ) (4,828 ) (1,484 ) (1,095 ) (7,807 ) At December 31 21,181 280,381 91,235 22,040 414,837 Depreciation, depletion and amortisation, including impairments At January 1 5,060 137,525 44,483 10,621 197,689 Charge for the year (979 ) 16,551 4,000 1,095 20,667 Sales, retirements and other movements (608 ) (19,631 ) (1,353 ) (756 ) (22,348 ) Currency translation differences (186 ) (2,753 ) (912 ) (495 ) (4,346 ) At December 31 3,287 131,692 46,218 10,465 191,662 Carrying amount at December 31 17,894 148,689 45,017 11,575 223,175
Summary of Right-of-use Assets	Within property, plant and equipment the following amounts relate to leases: Right-of-use assets $ million Exploration and production Exploration Production Manufacturing, Other Total Cost At January 1 (as previously published) — 11,508 4,259 789 16,556 Impact of IFRS 16 [A] — 4,871 6,459 4,228 15,558 At January 1 (as revised) — 16,379 10,718 5,017 32,114 Additions 5 664 3,124 917 4,710 Sales, retirements and other movements — (1,867 ) (268 ) (157 ) (2,292 ) Currency translation differences — 37 — (18 ) 19 At December 31 5 15,213 13,574 5,759 34,551 Depreciation, depletion and amortisation, including impairments At January 1 — 5,209 1,110 589 6,908 Charge for the year — 1,632 1,855 703 4,190 Sales, retirements and other movements — (1,091 ) (30 ) (128 ) (1,249 ) Currency translation differences — 11 1 — 12 At December 31 — 5,761 2,936 1,164 9,861 Carrying amount at December 31 5 9,452 10,638 4,595 24,690 [ A] Up to and including 2018 Shell recognised lease assets and liabilities that were classified as finance leases under IAS 17 Leases (see Note 3).
Summary of Impairments	Impairments $ million 2019 2018 2017 Impairment losses [A] Exploration and production 2,983 1,066 4,187 Manufacturing, supply and distribution 654 441 376 Other 2 8 9 Total 3,639 1,515 4,572 Impairment reversals [A] Exploration and production — 1,265 615 Manufacturing, supply and distribution 190 — — Total 190 1,265 615 [A] See Note 4.
Summary of Commodity Price Assumptions Applied in Impairment Testing	Oil and gas price assumptions applied for impairment testing are reviewed and, where necessary, adjusted on a periodic basis. Reviews include comparison with available market data and forecasts that reflect developments in demand such as global economic growth, technology efficiency, policy measures and, in supply, consideration of investment and resource potential, cost of development of new supply, and behaviour of major resource holders. The near-term commodity price assumptions applied in impairment testing in 2019 were as follows: Commodity price assumptions [A] 2020 2021 2022 Brent crude oil ($/b) 60 60 60 Henry Hub natural gas ($/MMBtu) 2.75 2.75 3.00 [A] Money of the day.
Summary of Capitalised Exploration Drilling Costs	Capitalised exploration drilling costs $ million 2019 2018 2017 At January 1 6,629 6,981 7,910 Additions pending determination of proved reserves 2,036 2,588 1,708 Amounts charged to expense (1,218 ) (449 ) (897 ) Reclassifications to productive wells on determination of proved reserves (1,655 ) (2,461 ) (1,894 ) Other movements (124 ) (30 ) 154 At December 31 5,668 6,629 6,981 Projects Wells Number $ million Number $ million Between 1 and 5 years 45 3,195 150 2,117 Between 6 and 10 years 10 961 74 1,746 Between 11 and 15 years 5 237 25 495 Between 16 and 20 years — — 2 35 Total 60 4,393 251 4,393

Joint Ventures and Associates (

Joint Ventures and Associates (Tables)	12 Months Ended
Joint Ventures and Associates (Tables)	Dec. 31, 2019
Interests In Other Entities [Abstract]
Summary of Shell Share of Comprehensive Income of Joint Ventures and Associates	Shell share of comprehensive income of joint ventures and associates $ million 2019 2018 2017 Joint Associates Total Joint Associates Total Joint Associates Total Income for the period 1,121 2,483 3,604 1,307 2,799 4,106 2,102 2,123 4,225 Other comprehensive (82 ) 8 (74 ) 172 11 183 164 6 170 Comprehensive income for the period 1,039 2,491 3,530 1,479 2,810 4,289 2,266 2,129 4,395
Summary of Carrying Amount of Interests in Joint Ventures and Associates	Carrying amount of interests in joint ventures and associates $ million Dec 31, 2019 Dec 31, 2018 Joint Associates Total Joint Associates Total Net assets 13,426 9,382 22,808 14,263 11,066 25,329
Related Parties	Transactions with joint ventures and associates $ million 2019 2018 2017 Sales and charges to joint ventures and associates 7,748 8,270 13,121 Purchases and charges from joint ventures and associates 9,573 11,212 10,680
Summary of Other Arrangements in Respect of Joint Ventures and Associates	Other arrangements in respect of joint ventures and associates $ million Dec 31, 2019 Dec 31, 2018 Commitments to make purchases from joint ventures and associates [A] 2,177 1,823 [B] Commitments to provide debt or equity funding to joint ventures and associates 897 638 [A] Commitments to make purchases from joint ventures and associates mainly relate to contracts associated with LNG processing fees and transportation capacity. Shell has other purchase obligations related to joint ventures and associates that are not fixed or determinable and are principally intended to be resold in a short period of time through sales agreements with third parties. These include long-term LNG and natural gas purchase commitments and commitments to purchase refined products or crude oil at market prices. [B] As revised to include commitments of $569 million .

Investments in Securities (Tabl

Investments in Securities (Tables)	12 Months Ended
Investments in Securities (Tables)	Dec. 31, 2019
Fair Value Measurement [Abstract]
Schedule of Investments in Securities	Investment in securities $ million Dec 31, 2019 Dec 31, 2018 Equity securities: 1,437 1,823 Equity securities at fair value through other comprehensive income 1,437 1,823 Debt securities: 1,552 1,251 Debt securities at amortised cost 11 8 Debt securities at fair value through other comprehensive income 1,086 953 Debt securities at fair value through profit and loss 455 290 Total 2,989 3,074 At fair value Measured by reference to prices in active markets for identical assets 1,725 1,873 Measured using predominantly unobservable inputs 1,253 1,193 Total 2,978 3,066 At cost 11 8 Total 2,989 3,074
Schedule of Investments in Securities Using Predominantly Unobservable Inputs	Investments in securities measured using predominantly unobservable inputs [A] $ million 2019 2018 At January 1 1,193 1,268 (Losses)/Gains recognised in other comprehensive income (42 ) 212 Other movements 102 (287 ) At December 31 1,253 1,193 [A] Based on expected dividend flows, adjusted for country and other risks as appropriate and discounted to their present value.

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
Trade and Other Receivables (Tables)	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Summary of Trade and Other Receivables	$ million Dec 31, 2019 Dec 31, 2018 Current Non-current Current Non-current Trade receivables 30,216 — 27,541 — Lease receivables [A] 213 1,528 Other receivables [A] 7,791 4,039 8,543 4,823 Amounts due from joint ventures and associates 912 1,078 992 1,183 Prepayments and deferred charges 4,282 1,440 5,355 1,820 Total 43,414 8,085 42,431 7,826 [A] In 2018 'Lease receivables' were included in 'Other receivables'.
Summary of Maturity Analysis of Finance Lease Payments Receivable	Lease contracts where Shell is the lessor are classified as finance lease or operating lease. Receivables for lease contracts classified as finance leases are as follows: Finance lease $ million Dec 31, 2019 Less than one year 305 Between 1 and 5 years 953 5 years and later 1,019 Total undiscounted lease payments receivable 2,277 Unearned finance income 536 Net investment in the lease 1,741

Inventories (Tables)

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Summary of Detailed Information of Inventories	$ million Dec 31, 2019 Dec 31, 2018 Oil, gas and chemicals 22,654 19,516 Materials 1,417 1,601 Total 24,071 21,117

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
Cash and Cash Equivalents (Tables)	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Summary of Cash and Cash Equivalents and Short Term Bank Deposits	$ million Dec 31, 2019 Dec 31, 2018 Cash 4,168 4,034 Short-term bank deposits 2,665 3,655 Money market funds, reverse repos and other cash equivalents 11,222 19,052 Total 18,055 26,741

Debt and Lease Arrangements (Ta

Debt and Lease Arrangements (Tables)	12 Months Ended
Debt and Lease Arrangements (Tables)	Dec. 31, 2019
Financial Instruments [Abstract]
Schedule of Debt	DEBT Debt $ million Dec 31, 2019 Dec 31, 2018 Debt Lease Total Debt Finance lease Total Short-term debt 3,962 — 3,962 693 — 693 Long-term debt due within 1 year 6,146 4,956 11,102 8,419 1,022 9,441 Current debt 10,108 4,956 15,064 9,112 1,022 10,134 Non-current debt 55,779 25,581 81,360 53,686 13,004 66,690 Total 65,887 30,537 96,424 62,798 14,026 76,824 [A] See Note 3.
Schedule of Net Debt	Net debt $ million Current Non-current Derivative Cash and cash equivalents Net debt At January 1, 2019 (as previously published) (10,134 ) (66,690 ) (1,345 ) 26,741 (51,428 ) Impact of IFRS 16 [A] (2,912 ) (13,125 ) (16,037 ) At January 1, 2019 (as revised) (13,046 ) (79,815 ) (1,345 ) 26,741 (67,465 ) Cash flow 10,333 (7,269 ) 351 (8,810 ) (5,395 ) Lease additions (971 ) (3,547 ) (4,518 ) Other movements [B] (11,453 ) 9,179 453 — (1,821 ) Currency translation differences and foreign exchange gains/(losses) 73 92 (183 ) 124 106 At December 31, 2019 (15,064 ) (81,360 ) (724 ) 18,055 (79,093 ) At January 1, 2018 (11,795 ) (73,870 ) (591 ) 20,312 (65,944 ) Cash flow 10,392 (2,418 ) 446 6,878 15,298 Finance lease additions (51 ) (652 ) (703 ) Other movements (8,939 ) 9,270 (261 ) — 70 Currency translation differences and foreign exchange gains/(losses) 259 980 (939 ) (449 ) (149 ) At December 31, 2018 (10,134 ) (66,690 ) (1,345 ) 26,741 (51,428 ) [ A] See Note 3 [B] 'Other movements' includes $1,618 million relating to existing leases entered into on behalf of certain joint operations .
Schedule of Gearing	Gearing $ million, except where indicated Dec 31, 2019 Dec 31, 2018 [A] Net debt 79,093 51,428 Total equity 190,463 202,534 Total capital 269,556 253,962 Gearing 29.3 % [B] 20.3 % [A] Shell used the modified retrospective transition method for implementing IFRS 16 Leases (see Note 3). Comparative information was not restated, and continues to be presented as previously reported under IAS 17 Leases . [B] Gearing increased to 29.3% , at December 31, 2019 , comparable with 25.0% on an IAS 17 basis (2018: 20.3% ).
Schedule of Borrowing Facilities and Amounts Undrawn	Borrowing facilities and amounts undrawn $ million Facility Amount undrawn Dec 31, 2019 Dec 31, 2018 Dec 31, 2019 Dec 31, 2018 CP programmes 20,000 20,000 16,610 20,000 EMTN programme unlimited unlimited N/A N/A US shelf registration unlimited unlimited N/A N/A Committed credit facilities 10,000 8,840 10,000 8,840
Schedule of Difference in Contractual Cash Flows for Debt Excluding Finance Lease Liabilities	The following tables compare contractual cash flows for debt excluding lease liabilities at December 31, with the carrying amount in the Consolidated Balance Sheet. Contractual amounts reflect the effects of changes in foreign exchange rates; differences from carrying amounts reflect the effects of discounting, premiums and, where fair value hedge accounting is applied, fair value adjustments. Interest is estimated assuming interest rates applicable to variable rate debt remain constant and there is no change in aggregate principal amounts of debt other than repayment at scheduled maturity, as reflected in the table. 2019 $ million Contractual payments Less than Between Between Between Between 5 years Total Difference Carrying Commercial paper 3,390 — — — — — 3,390 (38 ) 3,352 Bonds 5,900 4,971 4,392 4,326 2,091 38,323 60,003 694 60,697 Bank and other borrowings 859 425 56 71 15 412 1,838 — 1,838 Total (excluding interest) 10,149 5,396 4,448 4,397 2,106 38,735 65,231 656 65,887 Interest 1,665 1,559 1,430 1,357 1,263 14,618 21,892 2018 $ million Contractual payments Less than Between Between Between Between 5 years Total Difference Carrying Bonds 8,163 5,900 4,993 4,458 4,312 33,162 60,988 181 61,169 Bank and other borrowings 945 39 209 50 27 359 1,629 — 1,629 Total (excluding interest) 9,108 5,939 5,202 4,508 4,339 33,521 62,617 181 62,798 Interest 1,780 1,555 1,426 1,319 1,244 14,406 21,730
Schedule of Lease Expenses not Included in the Measurement of Lease Liability	Lease expenses not included in the measurement of lease liability $ million 2019 Expense relating to short-term leases 834 Expense relating to variable lease payments not included in the lease liabilities 1,091
Schedule of Lease Payments Under Lease Contracts at the Present Value of Future Lease Payments	The future lease payments under lease contracts and the present value of future lease payments at December 31, by payment date are as follows: 2019 $ million Contractual Interest Lease liabilities [A] Less than 1 year 7,337 2,381 4,956 Between 1 and 5 years 17,435 6,141 11,294 5 years and later 21,340 7,053 14,287 Total 46,112 [B] 15,575 30,537 [ A] See Note 3. [B] Future cash outflows in respect of leases may differ from lease liabilities recognised due to future decisions that may be taken by Shell in respect of the use of leased assets. These decisions may result in variable lease payments to be made. In addition, Shell may reconsider whether it will exercise extension options or termination options, where future reconsideration is not reflected in the lease liabilities. There is no exposure to these potential additional payments in excess of the recognised lease liabilities until these decisions have been taken by Shell. 2018 $ million Finance leases [A] Operating leases [A] Future Interest Present value Future minimum lease payments Less than 1 year 2,061 1,039 1,022 4,784 Between 1 and 5 years 7,508 3,391 4,117 11,575 5 years and later 13,370 4,483 8,887 7,860 Total 22,939 8,913 14,026 24,219 [A] Shell used the modified retrospective transition method for the adoption of IFRS 16 Leases (see Note 3). Comparative information is not restated and continues to be presented as previously reported under IAS 17 Leases .

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
Trade and Other Payables (Tables)	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Summary of Detailed Information about Trade and other Payables	$ million Dec 31, 2019 Dec 31, 2018 Current Non-current Current Non-current Trade payables 29,497 — 30,351 — Other payables 6,356 2,060 5,597 2,413 Amounts due to joint ventures and associates 3,312 40 2,851 33 Accruals and deferred income 10,043 242 10,089 289 Total 49,208 2,342 48,888 2,735

Taxation (Tables)

Taxation (Tables)	12 Months Ended
Taxation (Tables)	Dec. 31, 2019
Income Taxes [Abstract]
Summary of Taxation Charges	Taxation charge $ million 2019 2018 2017 Current tax: Charge in respect of current period 7,597 10,415 7,204 Adjustments in respect of prior periods (1 ) 60 (613 ) Total 7,596 10,475 6,591 Deferred tax: Relating to the origination and reversal of temporary differences, tax losses and credits 1,377 1,438 (4,102 ) Relating to changes in tax rates and legislation (67 ) (157 ) 2,004 [A] Adjustments in respect of prior periods 147 (41 ) 202 Total 1,457 1,240 (1,896 ) Total taxation charge 9,053 11,715 4,695 [A] Mainly in respect of the US Tax Cuts and Jobs Act.
Summary of Reconciliation of Applicable Tax Credit Charge at Statutory Tax Rates to Taxation Charge	Reconciliation of applicable tax charge at statutory tax rates to taxation charge $ million 2019 2018 2017 Income before taxation 25,485 35,621 18,130 Less: share of profit of joint ventures and associates (3,604 ) (4,106 ) (4,225 ) Income before taxation and share of profit of joint ventures and associates 21,881 31,515 13,905 Applicable tax charge at standard statutory tax rates [A] 7,214 11,641 4,709 Adjustments in respect of prior periods 146 19 (411 ) Tax effects of: [B] Expenses not deductible for tax purposes 1,493 1,176 1,000 Derecognition/(recognition) of deferred tax assets 846 (381 ) (957 ) Incentives for investment and development [A] (757 ) (557 ) (527 ) Disposals (235 ) (524 ) (910 ) Income not subject to tax at standard statutory rates 159 (286 ) (359 ) Changes in tax rates and legislation (67 ) (157 ) 2,004 Exchange rate differences (34 ) 623 320 Other reconciling items 288 161 (174 ) Taxation charge 9,053 11,715 4,695 [A] Incentives for investment and development include conditional preferential tax rates to attract investment, uplift on carried forward losses and capital expenditure, investment tax allowances and credits for research and development. Up to and including 2018, preferential tax rates were reported within the applicable tax charge at standard statutory tax rates. Comparative numbers for 2018 and 2017 were reclassified to conform with the current year presentation. [B] The tax effect categories have changed to provide better insights. Comparative numbers for 2018 and 2017 were reclassified to conform with the current year presentation.
Summary of Tax Receivables and Payables	Taxes payable $ million Dec 31, 2019 Dec 31, 2018 Income taxes 3,478 3,990 Sales taxes, excise duties and similar levies 3,215 3,507 Total 6,693 7,497
Summary of Deferred Tax Assets and Liabilities	2019 - Deferred tax $ million Deferred tax asset Decommissioning and Property, plant and equipment Tax losses and credits Retirement benefits Other Total At January 1, 2019 (as previously published) 5,902 3,718 12,167 3,310 4,233 29,330 Impact of IFRS 16 (43 ) — — — 43 — At January 1, 2019 (as revised) 5,859 3,718 12,167 3,310 4,276 29,330 (Charge)/credit to income 15 (521 ) (647 ) (76 ) 10 (1,219 ) Currency translation differences 56 6 57 (8 ) (2 ) 109 Other (550 ) (189 ) 52 434 77 (176 ) At December 31, 2019 5,380 3,014 11,629 3,660 4,361 28,044 Deferred tax liability At January 1, 2019 (as previously published) (27,771 ) (1,674 ) (2,625 ) (32,070 ) Impact of IFRS 16 144 — (144 ) — At January 1, 2019 (as revised) (27,627 ) (1,674 ) (2,769 ) (32,070 ) (Charge)/credit to income (227 ) 46 (57 ) (238 ) Currency translation differences (129 ) (6 ) (5 ) (140 ) Other (57 ) 541 (78 ) 406 At December 31, 2019 (28,040 ) (1,093 ) (2,909 ) (32,042 ) Net deferred tax liability at December 31, 2019 (3,998 ) Deferred tax asset/liability as presented in the balance sheet at December 31, 2019 Deferred tax asset 10,524 Deferred tax liability (14,522 ) 2018 - Deferred tax $ million Deferred tax asset Decommissioning and other provisions Property, plant and equipment Tax losses and credits carried forward Retirement benefits Other Total At January 1, 2018 6,182 3,379 13,684 3,868 4,144 31,257 (Charge)/credit to income 166 345 (553 ) 14 119 91 Currency translation differences (177 ) (32 ) (462 ) (93 ) (42 ) (806 ) Other (269 ) 26 (502 ) (479 ) 12 (1,212 ) At December 31, 2018 5,902 3,718 12,167 3,310 4,233 29,330 Deferred tax liability At January 1, 2018 (26,904 ) (742 ) (2,827 ) (30,473 ) (Charge)/credit to income (1,751 ) 180 240 (1,331 ) Currency translation differences 409 24 36 469 Other 475 (1,136 ) (74 ) (735 ) At December 31, 2018 (27,771 ) (1,674 ) (2,625 ) (32,070 ) Net deferred tax liability at December 31, 2018 (2,740 ) Deferred tax asset/liability as presented in the balance sheet at December 31, 2018 Deferred tax asset 12,097 Deferred tax liability (14,837 )

Retirement Benefits (Tables)

Retirement Benefits (Tables)	12 Months Ended
Retirement Benefits (Tables)	Dec. 31, 2019
Employee Benefits [Abstract]
Summary of Employee Benefits Expense	Retirement benefit expense $ million 2019 2018 2017 Defined benefit plans: Current service cost, net of plan participants’ contributions 1,188 1,494 1,500 Interest expense on obligations 2,364 2,282 2,309 Interest income on plan assets (2,253 ) (2,087 ) (2,019 ) Other 26 (221 ) (404 ) Total 1,325 1,468 1,386 Defined contribution plans 428 410 429 Total retirement benefit expense 1,753 1,878 1,815
Summary of Remeasurement of Net Defined Benefit Liability Asset	Remeasurements $ million 2019 2018 2017 Actuarial gains/(losses) on obligations: Due to changes in financial assumptions [A] (11,711 ) 8,186 (4,495 ) Due to experience adjustments [B] 232 (268 ) 37 Due to changes in demographic assumptions [C] (75 ) (459 ) 933 Total (11,554 ) 7,459 (3,525 ) Return on plan assets in excess/(shortage) of interest income 8,460 (2,312 ) 4,942 Other movements (12 ) 66 50 Total remeasurements (3,106 ) 5,213 1,467 [A] Primarily relates to changes in the discount rate assumptions. [B] Experience adjustments arise from differences between the actuarial assumptions made in respect of the year and actual outcomes. [C] Primarily relates to updates in mortality assumptions.
Summary of Defined Benefit Plans	Defined benefit plans $ million December 31, 2019 December 31, 2018 Obligations (103,545 ) (91,856 ) Plan assets 94,826 85,803 Net liability (8,719 ) (6,053 ) Retirement benefits in the Consolidated Balance Sheet: Non-current assets 4,717 6,051 Non-current liabilities (13,017 ) (11,653 ) Current liabilities (419 ) (451 ) Total (8,719 ) (6,053 )
Summary of Net Defined Benefit Liability Assets	Defined benefit plan obligations $ million, except where indicated 2019 2018 At January 1 91,856 104,285 Current service cost 1,186 1,491 Interest expense 2,364 2,282 Actuarial losses/(gains) 11,554 (7,459 ) Benefit payments (3,961 ) (4,435 ) Other movements 194 (360 ) Currency translation differences 352 (3,948 ) At December 31 103,545 91,856 Comprising: Funded pension plans 93,727 83,276 Weighted average duration 17 Years 17 Years Unfunded pension plans 4,793 4,359 Weighted average duration 13 Years 13 Years Other unfunded plans 5,025 4,221 Weighted average duration 14 Years 12 Years Defined benefit plan assets $ million, except where indicated 2019 2018 At January 1 85,803 93,243 Return on plan assets in excess/(shortage) of interest income 8,460 (2,312 ) Interest income 2,253 2,087 Employer contributions 1,462 763 Plan participants’ contributions 42 47 Benefit payments (3,741 ) (4,123 ) Other movements 160 (102 ) Currency translation differences 387 (3,800 ) At December 31 94,826 85,803 Comprising: Quoted in active markets: Equities 26 % 24 % Debt securities 51 % 53 % Real estate 1 % 1 % Other 0 % 1 % Other: Equities 8 % 8 % Debt securities 4 % 3 % Real estate 6 % 6 % Investment funds 3 % 3 % Cash 1 % 1 %
Summary of Sensitivity Analysis for Actuarial Assumptions	The weighted averages for those assumptions and related sensitivity information at December 31 are presented below. Sensitivity information indicates by how much the defined benefit obligations would increase or decrease if a given assumption were to increase or decrease with no change in other assumptions. $ million, except where indicated Effect of using alternative assumptions Assumptions used Increase/(decrease) in defined benefit obligations 2019 2018 Range of assumptions 2019 2018 Rate of increase in pensionable remuneration 4.1 % 4.1 % -1% to +1% (1,975 ) to 2,266 (1,576 ) to 1,819 Rate of increase in pensions in payment 1.6 % 1.8 % -1% to +1% (9,541 ) to 11,757 (8,304 ) to 10,104 Rate of increase in healthcare costs 6.1 % 6.3 % -1% to +1% (546 ) to 675 (410 ) to 496 Discount rate for pension plans 2.1 % 2.9 % -1% to +1% 18,431 to (14,155 ) 15,606 to (12,078 ) Discount rate for healthcare plans 3.2 % 4.2 % -1% to +1% 704 to (558 ) 536 to (436 ) Expected age at death for persons aged 60: Men 87 years 87 years -1 year to +1 year (1,717 ) to 1,782 (1,538 ) to 1,583 Women 89 years 89 years -1 year to +1 year (1,631 ) to 1,694 (1,436 ) to 1,476

Decommissioning and Other Pro_2

Decommissioning and Other Provisions (Tables)	12 Months Ended
Decommissioning and Other Provisions (Tables)	Dec. 31, 2019
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Summary of Decommissioning and Other Provisions	$ million Decommissioning Legal Environmental Redundancy Other Total At January 1, 2019 Current (as previously published) 876 213 264 491 1,815 3,659 Impact of IFRS 16 [A] — — — (50 ) (268 ) (318 ) Current (as revised) 876 213 264 441 1,547 3,341 Non-current (as previously published) 17,057 1,247 1,074 468 1,687 21,533 Impact of IFRS 16 [A] — — — (188 ) (159 ) (347 ) Non-current (as revised) 17,057 1,247 1,074 280 1,528 21,186 17,933 1,460 1,338 721 3,075 24,527 Additions 625 585 229 290 535 2,264 Amounts charged against provisions (797 ) (216 ) (223 ) (304 ) (562 ) (2,102 ) Accretion expense 644 28 16 3 25 716 Disposals (1,238 ) [B] — (8 ) — (14 ) (1,260 ) Remeasurements and other movements 1,696 (45 ) (155 ) (192 ) (988 ) [C] 316 Currency translation differences 156 (1 ) — (3 ) (3 ) 149 1,086 351 (141 ) (206 ) (1,007 ) 83 At December 31, 2019 Current 755 626 263 295 872 2,811 Non-current 18,264 1,185 934 220 1,196 21,799 19,019 1,811 1,197 515 2,068 24,610 At January 1, 2018 Current 817 423 287 758 1,180 3,465 Non-current 19,767 1,095 1,218 560 2,326 24,966 20,584 1,518 1,505 1,318 3,506 28,431 Additions 418 196 191 535 1,070 2,410 Amounts charged against provisions (497 ) (200 ) (212 ) (504 ) (887 ) (2,300 ) Accretion expense 755 17 17 15 48 852 Disposals (1,781 ) (14 ) (11 ) (3 ) (49 ) (1,858 ) Remeasurements and other movements (1,065 ) (47 ) (130 ) (367 ) (122 ) (1,731 ) Currency translation differences (481 ) (10 ) (22 ) (35 ) (64 ) (612 ) (2,651 ) (58 ) (167 ) (359 ) (4 ) (3,239 ) At December 31, 2018 Current 876 213 264 491 1,815 3,659 Non-current 17,057 1,247 1,074 468 1,687 21,533 17,933 1,460 1,338 959 3,502 25,192 [A] Following the implementation of IFRS 16 Leases (see Note 3) provisions related to onerous operating lease contracts at December 31, 2018 were derecognised and related right-of-use assets were adjusted accordingly. Certain operating lease contracts, mainly related to office buildings became onerous following restructuring and these onerous operating lease contracts were included in the provision for redundancy. [B] Mainly related to the disposal of interests in Denmark and Canada. [C] Mainly related to reclassifications to Trade and other payables.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
Financial Instruments (Tables)	Dec. 31, 2019
Financial Instruments [Abstract]
Summary of 10% Appreciation Against the Dollar of Main Currencies	Assuming other factors (principally interest rates and commodity prices) remained constant and that no further foreign exchange risk management action were taken, a 10% appreciation against the dollar at December 31 of the main currencies to which Shell is exposed would have the following effects: $ million Increase/(decrease) Increase in net assets 2019 2018 2019 2018 10% appreciation against the dollar of: Canadian dollar (97 ) (40 ) 1,380 1,245 Euro 36 65 1,227 1,190 Australian dollar (55 ) (109 ) 835 835 Sterling (58 ) (46 ) 581 779
Schedule of Value at Risk Pre-tax	Value-at-risk (pre-tax) $ million December 31, 2019 December 31, 2018 Global oil 22 28 North America gas and power 12 11 Europe gas and power 5 3 Carbon-emission rights 4 2
Schedule of Trade and Other Receivables, Other Payables and Derivative Financial Instruments	Shell routinely enters into offsetting, master netting and similar arrangements with trading and other counterparties to manage credit risk. Where there is a legally enforceable right of offset under such arrangements and Shell has the intention to settle on a net basis or realise the asset and settle the liability simultaneously, the net asset or liability is recognised in the Consolidated Balance Sheet, otherwise assets and liabilities are presented gross. These amounts, as presented net and gross within trade and other receivables, trade and other payables and derivative financial instruments in the Consolidated Balance Sheet at December 31, were as follows: 2019 $ million Amounts offset Amounts not offset Gross amounts Amounts Net amounts Cash collateral Other offsetting Net amounts Assets: Within trade receivables 13,821 8,975 4,846 54 101 4,691 Within derivative financial instruments 12,995 7,310 5,685 531 2,262 2,892 Liabilities: Within trade payables 13,335 9,029 4,306 11 101 4,194 Within derivative financial instruments 12,355 7,253 5,102 706 2,262 2,134 2018 $ million Amounts offset Amounts not offset Gross amounts Amounts Net amounts Cash collateral Other offsetting instruments Net amounts Assets: Within trade receivables 12,697 8,340 4,358 62 221 4,075 Within derivative financial instruments 12,323 6,353 5,970 437 2,653 2,880 Liabilities: Within trade payables 12,931 8,264 4,667 97 221 4,349 Within derivative financial instruments 12,227 5,044 7,183 1,115 2,653 3,415
Schedule of Carrying Amounts of Derivative Contracts Designated and Not Designated as Hedging Instruments for Hedge Accounting	The carrying amounts of derivative contracts at December 31, designated and not designated as hedging instruments for hedge accounting purposes, were as follows: 2019 $ million Assets Liabilities Designated Not Total Designated Not Total Net Interest rate swaps 227 8 235 34 24 58 177 Forward foreign exchange contracts 7 236 243 2 309 311 (68 ) Currency swaps and options 90 15 105 932 56 988 (883 ) Commodity derivatives — 6,914 6,914 — 5,281 5,281 1,633 Other contracts — 341 341 — — — 341 Total 324 7,514 7,838 968 5,670 6,638 1,200 2018 $ million Assets Liabilities Designated Not Total Designated Not Total Net Interest rate swaps 86 3 89 174 14 188 (99 ) Forward foreign exchange contracts — 331 331 33 264 297 34 Currency swaps and options 186 26 212 1,202 203 1,405 (1,193 ) Commodity derivatives — 6,864 6,864 — 6,637 6,637 227 Other contracts — 271 271 — 56 56 215 Total 272 7,495 7,767 1,409 7,174 8,583 (816 )
Contractual Maturities of Derivative Liabilities	The contractual maturities of derivative liabilities at December 31 compare with their carrying amounts in the Consolidated Balance Sheet as follows: 2019 $ million Contractual maturities Less than Between Between Between Between 5 years Total Difference Carrying Interest rate swap 35 8 4 4 5 4 60 (2 ) 58 Forward foreign exchange contracts 214 40 8 — 118 — 380 (69 ) 311 Currency swaps and options 255 475 444 201 204 1,777 3,356 (2,368 ) 988 Commodity derivatives 3,472 756 349 189 123 511 5,400 (119 ) 5,281 Total 3,976 1,279 805 394 450 2,292 9,196 (2,558 ) 6,638 [A] Mainly related to the effect of discounting. 2018 $ million Contractual maturities Less than Between Between Between Between 5 years Total Difference Carrying Interest rate swap 101 68 20 1 1 1 192 (4 ) 188 Forward foreign exchange contracts 177 (24 ) 33 (1 ) (5 ) (15 ) 165 132 297 Currency swaps and options 605 265 474 405 198 1,715 3,662 (2,257 ) 1,405 Commodity derivatives 4,733 978 422 213 138 382 6,866 (229 ) 6,637 Other contracts 58 — — — — — 58 (2 ) 56 Total 5,674 1,287 949 618 332 2,083 10,943 (2,360 ) 8,583 [A] Mainly related to the effect of discounting.
Summary of Net Carrying Amounts of Derivative Contracts Held	The net carrying amounts of derivative contracts held at December 31, categorised according to the predominant source and nature of inputs used in determining the fair value of each contract, were as follows: 2019 $ million Prices in active markets for identical Other Unobservable Total Interest rate swaps — 177 — 177 Forward foreign exchange contracts — (68 ) — (68 ) Currency swaps and options — (883 ) — (883 ) Commodity derivatives (6 ) 895 744 1,633 Other contracts 27 304 10 341 Total 21 425 754 1,200 2018 $ million Prices in active markets for identical Other Unobservable Total Interest rate swaps — (99 ) — (99 ) Forward foreign exchange contracts — 34 — 34 Currency swaps and options — (1,193 ) — (1,193 ) Commodity derivatives (52 ) 431 (152 ) 227 Other contracts — 90 125 215 Total (52 ) (737 ) (27 ) (816 )
Summary of Net Carrying Amounts of Derivative Contracts Measured Using Predominantly Unobservable Inputs	Net carrying amounts of derivative contracts measured using predominantly unobservable inputs $ million 2019 2018 At January 1 (27 ) 297 Net gains/(losses) recognised in revenue 1,085 (258 ) Purchases 453 461 Sales (633 ) (540 ) Recategorisations (net) (125 ) 18 Currency translation differences 1 (5 ) At December 31 754 (27 )

Share capital (Tables)

Share capital (Tables)	12 Months Ended
Share capital (Tables)	Dec. 31, 2019
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 each [A] Number of shares Nominal value ($ million) A B A B Total At January 1, 2019 4,471,889,296 3,745,486,731 376 309 685 Repurchases of shares (320,101,779 ) (16,079,624 ) (27 ) (1 ) (28 ) At December 31, 2019 4,151,787,517 3,729,407,107 349 308 657 At January 1, 2018 4,597,136,050 3,745,486,731 387 309 696 Repurchases of shares (125,246,754 ) — (11 ) — (11 ) At December 31, 2018 4,471,889,296 3,745,486,731 376 309 685 [A] Share capital at December 31, 2019 , and 2018 , also included 50,000 issued and fully paid sterling deferred shares of £ 1 each.

Share-based Compensation Plan_2

Share-based Compensation Plans and Shares Held in Trust (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangements [Abstract]
Summary of Share-based Compensation Expense	Share-based compensation expense $ million 2019 2018 2017 Equity-settled 537 531 422 Cash-settled [A] — — 380 Total 537 531 802 [A] As from 2018 onwards, components of share-based payments (related to tax) that were previously classified as cash-settled are classified as equity-settled. On an incidental basis awards may be cash settled, where an equity settlement is not possible under local regulations.
Schedule of Share Awards Under Share Based Payment	Share awards under the PSP and LTIP Number of A shares Number of B shares Number of A ADSs Weighted Average remaining contractual life (years) At January 1, 2019 30 12 8 1.0 Granted 11 3 3 Vested (11 ) (5 ) (3 ) Forfeited (1 ) — — At December 31, 2019 29 10 8 1.0 At January 1, 2018 33 12 9 0.9 Granted 10 4 3 Vested (12 ) (4 ) (4 ) Forfeited (1 ) — — At December 31, 2018 30 12 8 1.0

Other Reserves (Tables)

Other Reserves (Tables)	12 Months Ended
Other Reserves (Tables)	Dec. 31, 2019
Share Capital, Reserves And Other Equity Interest [Abstract]
Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders	Other reserves attributable to Royal Dutch Shell plc shareholders $ million Merger Share Capital Share plan Accumulated Total At January 1, 2019 37,298 154 95 1,098 (22,030 ) 16,615 Other comprehensive loss attributable to Royal Dutch Shell plc shareholders — — — — (2,069 ) (2,069 ) Transfer from other comprehensive income — — — — (74 ) (74 ) Repurchases of shares — — 28 — — 28 Share-based compensation — — — (49 ) — (49 ) At December 31, 2019 37,298 154 123 1,049 (24,173 ) 14,451 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 attributable to Royal Dutch Shell plc shareholders — — — — 1,123 1,123 Transfer from other comprehensive income — — — — (971 ) (971 ) Repurchases of shares — — 11 — — 11 Share-based compensation — — — (342 ) — (342 ) At December 31, 2018 37,298 154 95 1,098 (22,030 ) 16,615 At January 1, 2017 37,311 154 84 1,644 (27,895 ) 11,298 Other comprehensive loss attributable to Royal Dutch Shell plc shareholders — — — — 5,851 5,851 Scrip dividends (13 ) — — — — (13 ) Share-based compensation — — — (204 ) — (204 ) At December 31, 2017 37,298 154 84 1,440 (22,044 ) 16,932
Summary of Accumulated Other Comprehensive Income Attributable to Royal Dutch Shell Plc Shareholders	Accumulated other comprehensive income comprises the following: Accumulated other comprehensive income attributable to Royal Dutch Shell plc shareholders $ million Currency Unrealised Debt Cash flow Deferred Retirement Equity Total At January 1, 2019 (11,747 ) (21 ) 117 (353 ) (10,932 ) 906 (22,030 ) Recognised in other comprehensive income 302 24 (579 ) 9 (3,106 ) (17 ) (3,367 ) Reclassified to income 38 5 268 86 — — 397 Reclassified to the balance sheet — — 11 — — — 11 Reclassified to retained earnings — — — — 11 (85 ) (74 ) Tax on amounts recognised/reclassified 4 — 33 (29 ) 1,004 (13 ) 999 Total, net of tax 344 29 (267 ) 66 (2,091 ) (115 ) (2,034 ) Share of joint ventures and associates (2 ) — (74 ) — — 2 (74 ) Other comprehensive income/(loss) for the period 342 29 (341 ) 66 (2,091 ) (113 ) (2,108 ) Less: non-controlling interest (35 ) — — — — — (35 ) Attributable to Royal Dutch Shell plc shareholders 307 29 (341 ) 66 (2,091 ) (113 ) (2,143 ) At December 31, 2019 (11,440 ) 8 (224 ) (287 ) (13,023 ) 793 (24,173 ) At January 1, 2018 (as previously published) (8,735 ) 1,969 — (633 ) — (14,645 ) — (22,044 ) Impact of IFRS 9 — (1,969 ) (6 ) 6 (144 ) — 1,975 (138 ) At January 1, 2018 (as revised) (8,735 ) (6 ) (627 ) (144 ) (14,645 ) 1,975 (22,182 ) Recognised in other comprehensive income (3,794 ) (15 ) 50 (362 ) 5,213 (147 ) 945 Reclassified to income 651 — 722 95 — — 1,468 Reclassified to the balance sheet — — (30 ) — — — (30 ) Reclassified to retained earnings — — — — 137 (1,108 ) (971 ) Tax on amounts recognised/reclassified (29 ) — (12 ) 58 (1,625 ) (6 ) (1,614 ) Total, net of tax (3,172 ) (15 ) 730 (209 ) 3,725 (1,261 ) (202 ) Share of joint ventures and associates (25 ) — 14 — 1 193 183 Other comprehensive loss for the period (3,197 ) (15 ) 744 (209 ) 3,726 (1,068 ) (19 ) Less: non-controlling interest 185 — — — (13 ) (1 ) 171 Attributable to Royal Dutch Shell plc shareholders (3,012 ) (15 ) 744 (209 ) 3,713 (1,069 ) 152 At December 31, 2018 (11,747 ) (21 ) 117 (353 ) (10,932 ) 906 (22,030 ) At January 1, 2017 (13,831 ) 1,321 — (144 ) — (15,241 ) — (27,895 ) Recognised in other comprehensive income 4,513 796 — (467 ) — 1,467 — 6,309 Reclassified to income 610 (211 ) — (87 ) — — — 312 Reclassified to the balance sheet — — — (18 ) — — — (18 ) Tax on amounts recognised/reclassified 33 8 — 20 — (863 ) — (802 ) Total, net of tax 5,156 593 — (552 ) — 604 — 5,801 Share of joint ventures and associates 53 55 — 63 — (1 ) — 170 Other comprehensive income/(loss) for the period 5,209 648 — (489 ) — 603 — 5,971 Less: non-controlling interest (113 ) — — — — (7 ) — (120 ) Attributable to Royal Dutch Shell plc shareholders 5,096 648 — (489 ) — 596 — 5,851 At December 31, 2017 (8,735 ) 1,969 — (633 ) — (14,645 ) — (22,044 )

Dividends (Tables)

Dividends (Tables)	12 Months Ended
Dividends (Tables)	Dec. 31, 2019
Share Capital, Reserves And Other Equity Interest [Abstract]
Disclosure of Dividends Paid and Proposed	Interim dividends $ million 2019 2018 2017 A shares: Cash: $1.88 per share (2018: $1.88; 2017: $1.88) 8,147 8,605 4,919 Scrip: none (2018: none; 2017: $1.88 per share) — — 3,558 Total - A shares 8,147 8,605 8,477 B shares: Cash: $1.88 per share (2018: $1.88; 2017: $1.88) 7,051 7,070 5,958 Scrip: none (2018: none; 2017: $1.88 per share) — — 1,193 Total - B shares 7,051 7,070 7,151 Total 15,198 15,675 15,628

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
Earnings Per Share (Tables)	Dec. 31, 2019
Earnings per share [abstract]
Schedule of Earnings Per Share	2019 2018 2017 Income attributable to Royal Dutch Shell plc shareholders ($ million) 15,842 23,352 12,977 Weighted average number of A and B shares used as the basis for determining: Basic earnings per share (million) 8,058.3 8,282.8 8,223.4 Diluted earnings per share (million) 8,112.5 8,348.7 8,299.0

Employees (Tables)

Employees (Tables)	12 Months Ended
Employees (Tables)	Dec. 31, 2019
Analysis of income and expense [abstract]
Summary of Employee Costs	Employee costs $ million 2019 2018 2017 Remuneration 10,075 10,167 10,855 Social security contributions 844 810 844 Retirement benefits (see Note 17) 1,753 1,878 1,815 Share-based compensation (see Note 21) 537 531 802 Total [A] 13,209 13,386 14,316 [A] Excludes employees seconded to joint ventures and associates.
Summary of Average Number of Employees	Average employee numbers Thousand 2019 2018 2017 Integrated Gas 10 9 8 Upstream 14 14 16 Downstream 36 39 42 Corporate [A] 23 20 19 Total [B] 83 82 85 [A] Includes all employees working in business service centres irrespective of the segment they support. [B] Excludes employees seconded to joint ventures and associates ( 2019 : 3,000 employees, 2018 : 3,000 employees, 2017 : 3,000 employees).

Directors and Senior Manageme_2

Directors and Senior Management (Tables)	12 Months Ended
Directors and Senior Management (Tables)	Dec. 31, 2019
Related Party [Abstract]
Summary of Remuneration of Directors of the Company	Remuneration of Directors of the Company $ million 2019 2018 2017 Emoluments 8 12 11 Value of released awards under long-term incentive plans 12 20 5 Employer contributions to pension plans 1 1 1
Summary of Directors and Senior Management Expenses	Directors and Senior Management expense $ million 2019 2018 2017 Short-term benefits 18 26 23 Retirement benefits 3 3 3 Share-based compensation 15 14 17 Termination and related amounts 2 — 3 Total 38 43 46

Auditor's Remuneration (Tables)

Auditor's Remuneration (Tables)	12 Months Ended
Auditor's Remuneration (Tables)	Dec. 31, 2019
Analysis of income and expense [abstract]
Summary of Auditor's Remuneration	$ million 2019 2018 2017 Fees in respect of the audit of the Consolidated and Parent Company 32 31 27 Other audit fees, principally in respect of audits of accounts of subsidiaries 18 16 21 Total audit fees 50 47 48 Audit-related fees 4 5 4 Fees in respect of other non-audit services — 1 1 Total 54 53 53 In addition, the auditor provided audit services to retirement benefit plans for employees of subsidiaries. Remuneration paid by those benefit plans amounted to $1 million in 2019 ( 2018 : $1 million ; 2017 : $1 million ).

Significant Accounting Polici_3

Significant Accounting Policies, Judgements and Estimates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [Line Items]
Equity	$ 190,463	$ 202,538	$ 202,534	$ 197,762	$ 197,812	$ 188,511
Lease liabilities	30,537	30,063
Right-of-use assets	$ 24,690
Chemical plants
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful lives of tangible assets	20 years
Retail Service Stations
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful lives of tangible assets	15 years
Upgraders
Disclosure of detailed information about property, plant and equipment [Line Items]
Useful lives of tangible assets	30 years
Upgraders \| Bottom of range
Disclosure of detailed information about property, plant and equipment [Line Items]
Major inspection costs useful economic life	3 years
Upgraders \| Top of range
Disclosure of detailed information about property, plant and equipment [Line Items]
Major inspection costs useful economic life	5 years
IFRS 16
Disclosure of detailed information about property, plant and equipment [Line Items]
Equity		4
Lease liabilities		16,037
Right-of-use assets		$ 15,600

Changes to IFRS Not Yet Adopt_2

Changes to IFRS Not Yet Adopted (Details) number in Millions	Dec. 31, 2019
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Notional amount of hedging instruments	31,823

Adoption of IFRS 16 Leases - Na

Adoption of IFRS 16 Leases - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16		7.20%
Equity	$ 190,463	$ 202,538	$ 202,534	$ 197,762	$ 197,812	$ 188,511
Lease liabilities	30,537	30,063
Right-of-use assets	$ 24,690
IFRS 16
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Equity		4
Lease liabilities		16,037
Right-of-use assets		$ 15,600

Adoption of IFRS 16 Leases - Di

Adoption of IFRS 16 Leases - Differences between operating lease commitments disclosed under prior standard and additional lease liabilities recognised at date of initial application (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of initial application of standards or interpretations [line items]
Undiscounted future minimum lease payments under operating leases at December 31, 2018			$ 24,219
Impact of discounting	$ (15,575)
Lease liabilities	$ 30,537	$ 30,063
Finance lease liability at December 31, 2018			$ 14,026
IFRS 16
Disclosure of initial application of standards or interpretations [line items]
Impact of discounting		(5,167)
Leases not yet commenced at January 1, 2019		(2,586)
Short-term leases		(277)
Long-term leases expiring before December 31, 2019		(192)
Other reconciling items (net)		40
Lease liabilities		$ 16,037

Adoption of IFRS 16 Leases - Su

Adoption of IFRS 16 Leases - Summary of initial application of IFRS 16 (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Non-current assets
Intangible assets	$ 23,486	$ 23,586	$ 23,586
Property, plant and equipment	238,349	238,733	223,175
Joint ventures and associates	22,808	25,329	25,329
Investments in securities	2,989	3,074	3,074
Deferred tax	10,524	12,097	12,097
Retirement benefits	4,717	6,051	6,051
Trade and other receivables	8,085	7,012	7,826
Derivative financial instruments	689	574	574
Non-current assets	311,647	316,456	301,712
Current assets
Inventories	24,071	21,117	21,117
Trade and other receivables	43,414	42,500	42,431
Derivative financial instruments	7,149	7,193	7,193
Cash and cash equivalents	18,055	26,741	26,741		$ 20,312	$ 19,130
Current assets	92,689	97,551	97,482
Total assets	404,336	414,007	399,194
Non-current liabilities
Debt	81,360	79,815	66,690
Trade and other payables	2,342	2,195	2,735
Derivative financial instruments	1,209	1,399	1,399
Deferred tax	14,522	14,837	14,837
Retirement benefits	13,017	11,653	11,653
Decommissioning and other provisions	21,799	21,186	21,533
Non-current liabilities	134,249	131,085	118,847
Current liabilities
Debt	15,064	13,046	10,134
Trade and other payables	49,208	48,865	48,888
Derivative financial instruments	5,429	7,184	7,184
Taxes payable	6,693	7,497	7,497
Retirement benefits	419	451	451
Decommissioning and other provisions	2,811	3,341	3,659
Current liabilities	79,624	80,384	77,813
Total liabilities	213,873	211,469	196,660
Equity
Share capital	657	685	685
Shares held in trust	(1,063)	(1,260)	(1,260)
Other reserves	14,451	16,615	16,615
Retained earnings	172,431	182,610	182,606
Equity attributable to Royal Dutch Shell plc shareholders	186,476	198,650	198,646
Non-controlling interest	3,987	3,888	3,888
Total equity	190,463	202,538	202,534	$ 197,762	$ 197,812	$ 188,511
Total liabilities and equity	$ 404,336	414,007	$ 399,194
IFRS 16
Equity
Total equity		4
IFRS 16 impact \| IFRS 16
Non-current assets
Intangible assets		0
Property, plant and equipment		15,558
Joint ventures and associates		0
Investments in securities		0
Deferred tax		0
Retirement benefits		0
Trade and other receivables		(814)
Derivative financial instruments		0
Non-current assets		14,744
Current assets
Inventories		0
Trade and other receivables		69
Derivative financial instruments		0
Cash and cash equivalents		0
Current assets		69
Total assets		14,813
Non-current liabilities
Debt		13,125
Trade and other payables		(540)
Derivative financial instruments		0
Deferred tax		0
Retirement benefits		0
Decommissioning and other provisions		(347)
Non-current liabilities		12,238
Current liabilities
Debt		2,912
Trade and other payables		(23)
Derivative financial instruments		0
Taxes payable		0
Retirement benefits		0
Decommissioning and other provisions		(318)
Current liabilities		2,571
Total liabilities		14,809
Equity
Share capital		0
Shares held in trust		0
Other reserves		0
Retained earnings		4
Equity attributable to Royal Dutch Shell plc shareholders		4
Non-controlling interest		0
Total equity		4
Total liabilities and equity		$ 14,813

Segment Information - Informati

Segment Information - Information by Segment on Current Cost of Supplies (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)segment	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Disclosure of operating segments [line items]
Revenue	$ 344,877	$ 388,379	$ 305,179
Interest and other income, of which:	3,625	4,071	2,466
Interest income	899	772	677
Net gains on sale and revaluation of non-current assets and businesses	2,519	3,265	1,640
Production and manufacturing expenses	26,438	26,970	26,652
Selling, distribution and administrative expenses	10,493	11,360	10,509
Research and development	962	986	922
Exploration	2,354	1,340	1,945
Depreciation, depletion and amortisation charge, of which:	28,701	22,135	26,223
Interest expense	4,690	3,745	4,042
Other revenue	3,760	3,348
Impairment losses comprise property, plant and equipment	3,639	1,515	4,572
Impairment losses comprise intangible assets	143	181	233
Inter-segment
Disclosure of operating segments [line items]
Revenue			37,655
Integrated Gas
Disclosure of operating segments [line items]
Share of profit/(loss) of joint ventures and associates (CCS basis)	1,791	2,273	1,714
Interest and other income, of which:	263	2,230	687
Interest income	0	0	0
Net gains on sale and revaluation of non-current assets and businesses	282	2,231	301
Other	(19)	(1)	386
Taxation charge/(credit) (CCS basis)	2,242	2,795	790
Integrated Gas \| Operating segments
Disclosure of operating segments [line items]
Revenue	41,322	43,764	32,674
Third-party and inter-segment purchases (CCS basis)	23,498	27,775	22,478
Production and manufacturing expenses	5,768	5,370	5,120
Selling, distribution and administrative expenses	716	458	237
Research and development	181	186	114
Exploration	281	208	141
Depreciation, depletion and amortisation charge, of which:	6,238	4,850	4,965
Impairment losses	579	200	302
Impairment reversals	0	0	(10)
Interest expense	104	212	248
Integrated Gas \| Inter-segment
Disclosure of operating segments [line items]
Revenue	$ 4,280	5,031	4,096
Upstream
Disclosure of operating segments [line items]
Number of operating segments \| segment	2
Share of profit/(loss) of joint ventures and associates (CCS basis)	$ 379	285	623
Interest and other income, of which:	2,180	600	1,188
Interest income	0	0	0
Net gains on sale and revaluation of non-current assets and businesses	1,888	712	1,189
Other	292	(112)	(1)
Taxation charge/(credit) (CCS basis)	5,954	8,791	2,409
Upstream \| Operating segments
Disclosure of operating segments [line items]
Revenue	9,965	9,892	7,723
Third-party and inter-segment purchases (CCS basis)	7,168	6,144	5,535
Production and manufacturing expenses	11,545	11,463	12,119
Selling, distribution and administrative expenses	48	200	5
Research and development	452	493	533
Exploration	2,073	1,132	1,804
Depreciation, depletion and amortisation charge, of which:	17,003	13,006	17,303
Impairment losses	2,576	1,065	4,118
Impairment reversals	0	(1,265)	(605)
Interest expense	534	591	744
Upstream \| Inter-segment
Disclosure of operating segments [line items]
Revenue	36,448	37,841	32,469
Downstream
Disclosure of operating segments [line items]
Share of profit/(loss) of joint ventures and associates (CCS basis)	1,725	1,785	1,956
Interest and other income, of which:	266	345	154
Interest income	0	0	0
Net gains on sale and revaluation of non-current assets and businesses	297	302	136
Other	(31)	43	18
Taxation charge/(credit) (CCS basis)	1,241	1,515	1,783
Downstream \| Operating segments
Disclosure of operating segments [line items]
Revenue	293,545	334,680	264,731
Third-party and inter-segment purchases (CCS basis)	264,966	303,709	234,321
Production and manufacturing expenses	9,088	10,294	9,519
Selling, distribution and administrative expenses	9,280	10,142	9,789
Research and development	329	307	275
Exploration	0	0	0
Depreciation, depletion and amortisation charge, of which:	5,413	4,064	3,877
Impairment losses	627	424	385
Impairment reversals	(190)	0	0
Interest expense	74	95	109
Downstream \| Inter-segment
Disclosure of operating segments [line items]
Revenue	1,132	917	1,090
Corporate
Disclosure of operating segments [line items]
Share of profit/(loss) of joint ventures and associates (CCS basis)	(307)	(222)	(129)
Interest and other income, of which:	916	896	437
Interest income	899	772	677
Net gains on sale and revaluation of non-current assets and businesses	52	20	14
Other	(35)	104	(254)
Taxation charge/(credit) (CCS basis)	(578)	(1,270)	(636)
Corporate \| Operating segments
Disclosure of operating segments [line items]
Revenue	45	43	51
Third-party and inter-segment purchases (CCS basis)	(6)	1	20
Production and manufacturing expenses	37	(157)	(106)
Selling, distribution and administrative expenses	449	560	478
Research and development	0	0	0
Exploration	0	0	0
Depreciation, depletion and amortisation charge, of which:	47	215	78
Impairment losses	0	7	0
Impairment reversals	0	0	0
Interest expense	3,978	2,847	2,941
Corporate \| Inter-segment
Disclosure of operating segments [line items]
Revenue	0	0	0
Total
Disclosure of operating segments [line items]
Share of profit/(loss) of joint ventures and associates (CCS basis)	3,588	4,121	4,164
Interest and other income, of which:	3,625	4,071	2,466
Interest income	899	772	677
Net gains on sale and revaluation of non-current assets and businesses	2,519	3,265	1,640
Other	207	34	149
Taxation charge/(credit) (CCS basis)	8,859	11,831	4,346
Total \| Operating segments
Disclosure of operating segments [line items]
Revenue	344,877	388,379	305,179
Third-party and inter-segment purchases (CCS basis)	295,626	337,629	262,354
Production and manufacturing expenses	26,438	26,970	26,652
Selling, distribution and administrative expenses	10,493	11,360	10,509
Research and development	962	986	922
Exploration	2,354	1,340	1,945
Depreciation, depletion and amortisation charge, of which:	28,701	22,135	26,223
Impairment losses	3,782	1,696	4,805
Impairment reversals	(190)	(1,265)	(615)
Interest expense	4,690	3,745	4,042
Total \| Inter-segment
Disclosure of operating segments [line items]
Revenue	41,860	43,789
CCS earnings
Disclosure of operating segments [line items]
Taxation charge/(credit) (CCS basis)	194	(116)	349
CCS earnings	15,827	24,364	12,471
CCS earnings \| Integrated Gas
Disclosure of operating segments [line items]
CCS earnings	8,628	11,444	5,078
CCS earnings \| Upstream
Disclosure of operating segments [line items]
CCS earnings	4,195	6,798	1,551
CCS earnings \| Downstream
Disclosure of operating segments [line items]
CCS earnings	6,277	7,601	8,258
CCS earnings \| Corporate
Disclosure of operating segments [line items]
CCS earnings	(3,273)	(1,479)	(2,416)
CCS earnings \| Total
Disclosure of operating segments [line items]
CCS earnings	$ 15,827	$ 24,364	$ 12,471

Segment Information - Summary o

Segment Information - Summary of Reconciliation of CCS Earnings to Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current cost of supplies adjustment:
Income for the period	$ 16,432	$ 23,906	$ 13,435
CCS earnings
Disclosure Of Reconciliation Of Ccs Earnings To Income [Line Items]
CCS earnings	15,827	24,364	12,471
Current cost of supplies adjustment:
Purchases	784	(559)	1,252
Taxation	(194)	116	(349)
Share of profit of joint ventures and associates	15	(15)	61
Current cost of supplies adjustment	605	(458)	964
Income for the period	$ 16,432	$ 23,906	$ 13,435

Segment Information - Summary_2

Segment Information - Summary of Information by Geographical Area (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of geographical areas [line items]
Third-party revenue, by origin	$ 344,877	$ 388,379	$ 305,179
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	284,643	272,090	278,487
Europe
Disclosure of geographical areas [line items]
Third-party revenue, by origin	98,455	118,960	100,609
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	43,262	38,617	41,416
Asia, Oceania, Africa
Disclosure of geographical areas [line items]
Third-party revenue, by origin	139,916	153,716	114,683
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	119,732	117,127	122,345
USA
Disclosure of geographical areas [line items]
Third-party revenue, by origin	83,212	89,876	66,854
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	67,105	59,625	55,898
Other Americas
Disclosure of geographical areas [line items]
Third-party revenue, by origin	23,294	25,827	23,033
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	54,544	56,721	58,828
UK
Disclosure of geographical areas [line items]
Third-party revenue, by origin	41,094	54,659	49,370
Intangible assets, property, plant and equipment, joint ventures and associates at December 31	24,696	21,863	22,734
Singapore
Disclosure of geographical areas [line items]
Third-party revenue, by origin	$ 84,282	$ 89,811	$ 62,046

Interest and Other Income - Sum

Interest and Other Income - Summary of Interest and Other Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of income and expense [abstract]
Interest income	$ 899	$ 772	$ 677
Dividend income (from investments in equity securities)	23	104	375
Net gains on sale and revaluation of non-current assets and businesses	2,519	3,265	1,640
Net foreign exchange gains/(losses) on financing activities	5	(174)	(453)
Other	179	104	227
Total	$ 3,625	$ 4,071	$ 2,466

Interest and Other Income - Nar

Interest and Other Income - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Analysis of income and expense [abstract]
Revaluation loss recognised in net foreign exchange gains on financing activities	$ (545)

Interest Expense - Summary of I

Interest Expense - Summary of Interest Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of income and expense [abstract]
Interest incurred and similar charges	$ 4,592	$ 3,550	$ 3,448
Less: interest capitalised	(752)	(876)	(622)
Other net losses on fair value hedges of debt	132	169	114
Accretion expense	718	902	1,102
Total	4,690	$ 3,745	$ 4,042
Interest expense related to leases	2,186
Interest expense related to leases previously classified as operating leases	$ 1,137

Interest Expense - Narrative (D

Interest Expense - Narrative (Details)	12 Months Ended
Interest Expense - Narrative (Details)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of income and expense [abstract]
Percentage of interest capitalised	4.50%	4.00%	3.00%

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets and Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	$ 23,586
Ending balance	23,486	$ 23,586
Cost
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	31,095	30,689
Additions	1,260	990
Sales, retirements and other movements	322	392
Currency translation differences	17	(192)
Ending balance	32,050	31,095
Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(7,509)	(6,509)
Charge for the year	1,365	1,468
Sales, retirements and other movements	(328)	(360)
Currency translation differences	(18)	108
Ending balance	(8,564)	(7,509)
Goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	13,716
Ending balance	14,205	13,716
Goodwill \| Cost
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	14,338	14,154
Additions	674	331
Sales, retirements and other movements	46	75
Currency translation differences	7	(72)
Ending balance	14,973	14,338
Goodwill \| Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(622)	(492)
Charge for the year	135	173
Sales, retirements and other movements	(1)	(21)
Currency translation differences	(12)	22
Ending balance	(768)	(622)
LNG off-take and sales contracts
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	7,072
Ending balance	6,197	7,072
LNG off-take and sales contracts \| Cost
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	10,365	10,429
Additions	0	0
Sales, retirements and other movements	154	64
Currency translation differences	0	0
Ending balance	10,211	10,365
LNG off-take and sales contracts \| Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(3,293)	(2,432)
Charge for the year	876	925
Sales, retirements and other movements	(155)	(64)
Currency translation differences	0	0
Ending balance	(4,014)	(3,293)
Other
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	2,798
Ending balance	3,084	2,798
Other \| Cost
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	6,392	6,106
Additions	586	659
Sales, retirements and other movements	122	253
Currency translation differences	10	(120)
Ending balance	6,866	6,392
Other \| Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(3,594)	(3,585)
Charge for the year	354	370
Sales, retirements and other movements	(172)	(275)
Currency translation differences	(6)	86
Ending balance	$ (3,782)	$ (3,594)

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - BG Group Plc $ in Millions	Dec. 31, 2019USD ($)
Integrated Gas
Disclosure of detailed information about intangible assets [line items]
Goodwill	$ 4,897
Upstream
Disclosure of detailed information about intangible assets [line items]
Goodwill	5,967
Downstream
Disclosure of detailed information about intangible assets [line items]
Goodwill	$ 1,609

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 223,175
Ending balance	238,349	$ 223,175
Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	414,837	424,069
Impact of IFRS 16			$ 15,558
Additions	28,123	24,142
Sales, retirements and other movements	20,834	25,567
Currency translation differences	1,476	(7,807)
Ending balance	439,160	414,837
Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(191,662)	(197,689)
Charge for the year	27,757	20,667
Sales, retirements and other movements	(19,425)	(22,348)
Currency translation differences	(817)	4,346
Ending balance	(200,811)	(191,662)
Exploration and evaluation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	17,894
Ending balance	14,586	17,894
Exploration and evaluation \| Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	21,181	22,510
Impact of IFRS 16			0
Additions	2,659	3,514
Sales, retirements and other movements	5,442	4,443
Currency translation differences	198	(400)
Ending balance	18,596	21,181
Exploration and evaluation \| Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(3,287)	(5,060)
Charge for the year	1,096	(979)
Sales, retirements and other movements	(440)	(608)
Currency translation differences	(67)	186
Ending balance	(4,010)	(3,287)
Production
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	148,689
Ending balance	150,366	148,689
Production \| Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	280,381	292,256
Impact of IFRS 16			4,871
Additions	11,374	12,596
Sales, retirements and other movements	11,253	19,643
Currency translation differences	1,293	(4,828)
Ending balance	286,666	280,381
Production \| Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(131,692)	(137,525)
Charge for the year	19,346	16,551
Sales, retirements and other movements	(15,567)	(19,631)
Currency translation differences	(829)	2,753
Ending balance	(136,300)	(131,692)
Manufacturing, supply and distribution
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	45,017
Ending balance	55,945	45,017
Manufacturing, supply and distribution \| Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	91,235	86,948
Impact of IFRS 16			6,459
Additions	10,945	6,438
Sales, retirements and other movements	3,683	667
Currency translation differences	(139)	(1,484)
Ending balance	104,817	91,235
Manufacturing, supply and distribution \| Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(46,218)	(44,483)
Charge for the year	5,742	4,000
Sales, retirements and other movements	(2,981)	(1,353)
Currency translation differences	107	912
Ending balance	(48,872)	(46,218)
Other
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	11,575
Ending balance	17,452	11,575
Other \| Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	22,040	22,355
Impact of IFRS 16			$ 4,228
Additions	3,145	1,594
Sales, retirements and other movements	456	814
Currency translation differences	124	(1,095)
Ending balance	29,081	22,040
Other \| Depreciation, depletion and amortisation, including impairments
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(10,465)	(10,621)
Charge for the year	1,573	1,095
Sales, retirements and other movements	(437)	(756)
Currency translation differences	(28)	495
Ending balance	$ (11,629)	$ (10,465)

Property, Plant and Equipment_2

Property, Plant and Equipment - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)$ / bbl$ / MMBTUproject	Dec. 31, 2018USD ($)$ / bbl$ / MMBTU	Dec. 31, 2017USD ($)
Disclosure of detailed information about property, plant and equipment [Line Items]
Carrying amount of assets under construction	$ 27,779	$ 33,451
Carrying amount of assets classified as held for sale	1,401	705
Carrying amount of exploration and production assets	14,355	15,860
Pre-tax depreciation charge increment if no alternative reserve base was applied	77	1,003	$ 5,558
Contractual commitments for purchase of property, plant and equipment	$ 5,519	$ 4,783
Nominal pre-tax discount rate	6.00%	6.00%	6.00%
Exploration drilling costs capitalised	$ 284
Number of projects where drilling activities were underway \| project	5
Projects awaiting development concepts	$ 4,109
Number of projects awaiting further development concepts \| project	55
Brent $ per barrel
Disclosure of detailed information about property, plant and equipment [Line Items]
Commodity price after 2021/2022 \| $ / bbl	60	70
Henry Hub $/MMBtu
Disclosure of detailed information about property, plant and equipment [Line Items]
Commodity price after 2021/2022 \| $ / MMBTU	3	3.50
Exploration and production
Disclosure of detailed information about property, plant and equipment [Line Items]
Carrying amount of asset for which an alternative reserves base was applied in the calculation of depreciation charge	$ 173	$ 5,838
Caesar-Tonga asset
Disclosure of detailed information about property, plant and equipment [Line Items]
Percentage of non operated interest sold	22.45%
Danish Underground Consortium
Disclosure of detailed information about property, plant and equipment [Line Items]
Proportion of ownership interest in joint venture sold	36.80%
SASREF
Disclosure of detailed information about property, plant and equipment [Line Items]
Proportion of ownership interest in joint venture sold	50.00%

Property, Plant and Equipment_3

Property, Plant and Equipment - Summary of Right-of-use Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of quantitative information about right-of-use assets [line items]
Ending balance	$ 24,690
Cost
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			$ 16,556
Impact of IFRS 16		$ 15,558
Additions	4,710
Sales, retirements and other movements	2,292
Currency translation differences	19
Ending balance	34,551
Depreciation, depletion and amortisation, including impairments
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			(6,908)
Charge for the year	4,190
Sales, retirements and other movements	(1,249)
Currency translation differences	(12)
Ending balance	(9,861)
Exploration and evaluation
Disclosure of quantitative information about right-of-use assets [line items]
Ending balance	5
Exploration and evaluation \| Cost
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			0
Impact of IFRS 16		0
Additions	5
Sales, retirements and other movements	0
Currency translation differences	0
Ending balance	5
Exploration and evaluation \| Depreciation, depletion and amortisation, including impairments
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			0
Charge for the year	0
Sales, retirements and other movements	0
Currency translation differences	0
Ending balance	0
Production
Disclosure of quantitative information about right-of-use assets [line items]
Ending balance	9,452
Production \| Cost
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			11,508
Impact of IFRS 16		4,871
Additions	664
Sales, retirements and other movements	1,867
Currency translation differences	37
Ending balance	15,213
Production \| Depreciation, depletion and amortisation, including impairments
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			(5,209)
Charge for the year	1,632
Sales, retirements and other movements	(1,091)
Currency translation differences	(11)
Ending balance	(5,761)
Manufacturing, supply and distribution
Disclosure of quantitative information about right-of-use assets [line items]
Ending balance	10,638
Manufacturing, supply and distribution \| Cost
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			4,259
Impact of IFRS 16		6,459
Additions	3,124
Sales, retirements and other movements	268
Currency translation differences	0
Ending balance	13,574
Manufacturing, supply and distribution \| Depreciation, depletion and amortisation, including impairments
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			(1,110)
Charge for the year	1,855
Sales, retirements and other movements	(30)
Currency translation differences	(1)
Ending balance	(2,936)
Other
Disclosure of quantitative information about right-of-use assets [line items]
Ending balance	4,595
Other \| Cost
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			789
Impact of IFRS 16		$ 4,228
Additions	917
Sales, retirements and other movements	157
Currency translation differences	(18)
Ending balance	5,759
Other \| Depreciation, depletion and amortisation, including impairments
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance			$ (589)
Charge for the year	703
Sales, retirements and other movements	(128)
Currency translation differences	0
Ending balance	$ (1,164)

Property, Plant and Equipment_4

Property, Plant and Equipment - Summary of Impairments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Impairment losses
Impairments losses	$ 3,639	$ 1,515	$ 4,572
Impairment reversals
Impairment reversals	190	1,265	615
Exploration and production
Impairment losses
Impairments losses	2,983	1,066	4,187
Impairment reversals
Impairment reversals	0	1,265	615
Manufacturing, supply and distribution
Impairment losses
Impairments losses	654	441	376
Impairment reversals
Impairment reversals	190	0	0
Other
Impairment losses
Impairments losses	$ 2	$ 8	$ 9

Property, Plant and Equipment_5

Property, Plant and Equipment - Commodity Price Assumptions Applied in Impairment Testing (Details)	12 Months Ended
	Dec. 31, 2019$ / bbl$ / MMBTU
Brent $ per barrel
Explanation Of Inputs Assumptions And Estimation Techniques Used To Apply Impairment Requirements Explanatory [Line Items]
2020 \| $ / bbl	60
2021 \| $ / bbl	60
2022 \| $ / bbl	60
Henry Hub $/MMBtu
Explanation Of Inputs Assumptions And Estimation Techniques Used To Apply Impairment Requirements Explanatory [Line Items]
2020 \| $ / MMBTU	2.75
2021 \| $ / MMBTU	2.75
2022 \| $ / MMBTU	3

Property, Plant and Equipment_6

Property, Plant and Equipment - Summary of Capitalised Exploration Drilling Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, plant and equipment [abstract]
Beginning balance	$ 6,629	$ 6,981	$ 7,910
Additions pending determination of proved reserves	2,036	2,588	1,708
Amounts charged to expense	(1,218)	(449)	(897)
Reclassifications to productive wells on determination of proved reserves	(1,655)	(2,461)	(1,894)
Other movements	(124)	(30)	154
Ending balance	$ 5,668	$ 6,629	$ 6,981

Property, Plant and Equipment_7

Property, Plant and Equipment - Summary of Exploration Drilling Costs Capitalised for Periods Greater Than One Year (Details) $ in Millions	Dec. 31, 2019USD ($)projectwell
Disclosure Of Detailed Information About Exploration And Evaluation Assets [Line Items]
Projects, Number \| project	60
Projects, Value	$ 4,393
Wells, Number \| well	251
Wells, Value	$ 4,393
Between 1 and 5 years
Disclosure Of Detailed Information About Exploration And Evaluation Assets [Line Items]
Projects, Number \| project	45
Projects, Value	$ 3,195
Wells, Number \| well	150
Wells, Value	$ 2,117
Between 6 and 10 years
Disclosure Of Detailed Information About Exploration And Evaluation Assets [Line Items]
Projects, Number \| project	10
Projects, Value	$ 961
Wells, Number \| well	74
Wells, Value	$ 1,746
Between 11 and 15 years
Disclosure Of Detailed Information About Exploration And Evaluation Assets [Line Items]
Projects, Number \| project	5
Projects, Value	$ 237
Wells, Number \| well	25
Wells, Value	$ 495
Between 16 and 20 years
Disclosure Of Detailed Information About Exploration And Evaluation Assets [Line Items]
Projects, Number \| project	0
Projects, Value	$ 0
Wells, Number \| well	2
Wells, Value	$ 35

Joint Ventures and Associates -

Joint Ventures and Associates - Summary of Shell Share of Comprehensive Income of Joint Ventures and Associates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Joint Ventures And Associates [Line Items]
Share of profit of joint ventures and associates	$ 3,604	$ 4,106	$ 4,225
Other comprehensive (loss)/income for the period	(74)	183	170
Comprehensive income for the period	3,530	4,289	4,395
Associates
Disclosure Of Joint Ventures And Associates [Line Items]
Share of profit of joint ventures and associates	2,483	2,799	2,123
Other comprehensive (loss)/income for the period	8	11	6
Comprehensive income for the period	2,491	2,810	2,129
Joint ventures
Disclosure Of Joint Ventures And Associates [Line Items]
Share of profit of joint ventures and associates	1,121	1,307	2,102
Other comprehensive (loss)/income for the period	(82)	172	164
Comprehensive income for the period	$ 1,039	$ 1,479	$ 2,266

Joint Ventures and Associates_2

Joint Ventures and Associates - Summary of Carrying Amount of Interests in Joint Ventures and Associates (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Interests In Other Entities [Abstract]
Investments in joint ventures	$ 13,426		$ 14,263
Investments in associates	9,382		11,066
Investments in joint ventures and associates	$ 22,808	$ 25,329	$ 25,329

Joint Ventures and Associates_3

Joint Ventures and Associates - Summary of Transactions With Joint Ventures and Associates (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Interests In Other Entities [Abstract]
Sales and charges to joint ventures and associates	$ 7,748	$ 8,270	$ 13,121
Purchases and charges from joint ventures and associates	$ 9,573	$ 11,212	$ 10,680

Joint Ventures and Associates_4

Joint Ventures and Associates - Summary of Other Arrangements in Respect of Joint Ventures and Associates (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Joint Ventures And Associates [Line Items]
Commitments to make purchases from joint ventures and associates	$ 2,177	$ 1,823
Commitments to provide debt or equity funding to joint ventures and associates	$ 897	638
Increase due to changes in accounting policy
Disclosure Of Joint Ventures And Associates [Line Items]
Commitments to make purchases from joint ventures and associates		$ 569

Investments in Securities - Sum

Investments in Securities - Summary of Investments in Securities (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Investments In Securities [Line Items]
Investments in securities	$ 2,989	$ 3,074	$ 3,074
Equity securities
Disclosure Of Investments In Securities [Line Items]
Investments in securities	1,437		1,823
Securities at fair value through other comprehensive income	$ 1,437		1,823
Percentage of interest in investments	5.00%
Debt securities
Disclosure Of Investments In Securities [Line Items]
Investments in securities	$ 1,552		1,251
Securities at fair value through other comprehensive income	1,086		953
Debt securities at amortised cost	11		8
Securities at fair value through other comprehensive income	455		290
Measured by reference to prices in active markets for identical assets
Disclosure Of Investments In Securities [Line Items]
Investments in securities	1,725		1,873
Measured using predominantly unobservable inputs
Disclosure Of Investments In Securities [Line Items]
Investments in securities	1,253		1,193
At fair value
Disclosure Of Investments In Securities [Line Items]
Investments in securities	2,978		3,066
At cost
Disclosure Of Investments In Securities [Line Items]
Investments in securities	$ 11		$ 8

Investments in Securities - Sch

Investments in Securities - Schedule of Investments in Securities Using Predominantly Unobservable Inputs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Investments In Securities [Line Items]
Investments in securities, at beginning of period	$ 3,074
Investments in securities, at end of period	2,989	$ 3,074
Level 3
Disclosure Of Investments In Securities [Line Items]
(Losses)/Gains recognised in other comprehensive income	(42)	212
Other movements	102	(287)
Measured using predominantly unobservable inputs
Disclosure Of Investments In Securities [Line Items]
Investments in securities, at beginning of period	1,193
Investments in securities, at end of period	1,253	1,193
Measured using predominantly unobservable inputs \| Level 3
Disclosure Of Investments In Securities [Line Items]
Investments in securities, at beginning of period	1,193	1,268
Investments in securities, at end of period	$ 1,253	$ 1,193

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
Current finance lease receivables	$ 213
Finance lease receivables	1,528
Trade receivables	30,216		$ 27,541
Other receivables	4,039		4,823
Other current receivables	7,791		8,543
Amounts due from joint ventures and associates	912		992
Prepayments and deferred charges	4,282		5,355
Total	43,414	$ 42,500	42,431
Amounts due from joint ventures and associates	1,078		1,183
Prepayments and deferred charges	1,440		1,820
Total	$ 8,085	$ 7,012	$ 7,826

Trade and Other Receivables - N

Trade and Other Receivables - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of provision matrix [line items]
Provisions for impairments deducted from trade and other receivables	$ 649	$ 790
Loss allowance provisions, trade receivables	193	243
Contractual payments under operating leases	$ 344
Bottom of range
Disclosure of provision matrix [line items]
Expected credit loss rate	0.08%
Top of range
Disclosure of provision matrix [line items]
Expected credit loss rate	0.27%
Loans to government
Disclosure of provision matrix [line items]
Other receivables after provision for impairments	$ 1,209	1,449
Trade receivables
Disclosure of provision matrix [line items]
Allowance account for credit losses of financial assets	$ 83	$ 23

Trade and Other Receivables - M

Trade and Other Receivables - Maturity Analysis of Finance Lease Payments Receivable (Details) $ in Millions	Dec. 31, 2019USD ($)
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total undiscounted lease payments receivable	$ 2,277
Unearned finance income	536
Net investment in the lease	1,741
Less than one year
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total undiscounted lease payments receivable	305
Between 1 and 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total undiscounted lease payments receivable	953
5 years and later
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total undiscounted lease payments receivable	$ 1,019

Inventories - Summary of Detail

Inventories - Summary of Detailed Information of Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
Oil, gas and chemicals	$ 22,654		$ 19,516
Materials	1,417		1,601
Total	$ 24,071	$ 21,117	$ 21,117

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Inventories - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
Inventory write-downs	$ 546	$ 1,473

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents and Short Term Bank Deposits (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Subclassifications of assets, liabilities and equities [abstract]
Cash	$ 4,168		$ 4,034
Short-term bank deposits	2,665		3,655
Money market funds, reverse repos and other cash equivalents	11,222		19,052
Total	$ 18,055	$ 26,741	$ 26,741	$ 20,312	$ 19,130

Cash and Cash Equivalents - Nar

Cash and Cash Equivalents - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
Restricted cash and cash equivalents	$ 431	$ 443

Debt and Lease Arrangements - S

Debt and Lease Arrangements - Schedule of Debt (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Debt [Line Items]
Short-term debt	$ 3,962		$ 693
Long-term debt due within 1 year	11,102		9,441
Current debt	15,064	$ 13,046	10,134
Non-current debt	81,360	$ 79,815	66,690
Total	96,424		76,824
Debt (excluding lease liabilities)
Disclosure Of Debt [Line Items]
Short-term debt	3,962		693
Long-term debt due within 1 year	6,146		8,419
Current debt	10,108		9,112
Non-current debt	55,779		53,686
Total	65,887		62,798
Lease liabilities
Disclosure Of Debt [Line Items]
Short-term debt	0		0
Long-term debt due within 1 year	4,956		1,022
Current debt	4,956		1,022
Non-current debt	25,581		13,004
Total	$ 30,537		$ 14,026

Debt and Lease Arrangements -_2

Debt and Lease Arrangements - Schedule of Net Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Disclosure Of Net Debt [Line Items]
Beginning balance	$ (51,428)	$ (65,944)
Impact of IFRS 16			$ (16,037)
Cash flow	(5,395)	15,298
Lease additions	(4,518)
Finance lease additions		(703)
Other movements	(1,821)	70
Currency translation differences and foreign exchange gains/(losses)	106	(149)
Beginning balance	(79,093)	(51,428)
Current debt
Disclosure Of Net Debt [Line Items]
Beginning balance	(10,134)	(11,795)
Impact of IFRS 16			(2,912)
Cash flow	10,333	10,392
Lease additions	(971)
Finance lease additions		(51)
Other movements	(11,453)	(8,939)
Currency translation differences and foreign exchange gains/(losses)	73	259
Beginning balance	(15,064)	(10,134)
Non-current debt
Disclosure Of Net Debt [Line Items]
Beginning balance	(66,690)	(73,870)
Impact of IFRS 16			$ (13,125)
Cash flow	(7,269)	(2,418)
Lease additions	(3,547)
Finance lease additions		(652)
Other movements	9,179	9,270
Currency translation differences and foreign exchange gains/(losses)	92	980
Beginning balance	(81,360)	(66,690)
Derivative financial instruments
Disclosure Of Net Debt [Line Items]
Beginning balance	(1,345)	(591)
Cash flow	351	446
Other movements	453	(261)
Currency translation differences and foreign exchange gains/(losses)	(183)	(939)
Beginning balance	(724)	(1,345)
Cash and cash equivalents (see Note 13)
Disclosure Of Net Debt [Line Items]
Beginning balance	26,741	20,312
Cash flow	(8,810)	6,878
Other movements	0	0
Currency translation differences and foreign exchange gains/(losses)	124	(449)
Beginning balance	18,055	$ 26,741
Lease liabilities \| Joint operations
Disclosure Of Net Debt [Line Items]
Other movements	$ (1,618)

Debt and Lease Arrangements - N

Debt and Lease Arrangements - Narrative (Details)	Dec. 13, 2019USD ($)extension_options	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Disclosure of detailed information about borrowings [line items]
Debt issued		$ 96,424,000,000	$ 76,824,000,000
Fair value of debt excluding finance lease liabilities		71,163,000,000	64,708,000,000
Cash outflow for leases		7,866,000,000
Subsidiaries
Disclosure of detailed information about borrowings [line items]
Amount undrawn		2,784,000,000	3,035,000,000
CP programmes
Disclosure of detailed information about borrowings [line items]
Maximum issuance of debt, short-term		$ 10,000,000,000
Debt maturity period, short term debt		270 days
Maximum issuance of debt, long-term		$ 10,000,000,000
Debt maturity period, long-term debt		397 days
Amount undrawn		$ 16,610,000,000	20,000,000,000
EMTN programme
Disclosure of detailed information about borrowings [line items]
Debt issued		3,000,000,000	0
US shelf registration
Disclosure of detailed information about borrowings [line items]
Debt issued		$ 4,000,000,000	$ 3,000,000,000
Committed credit facilities, due in 2020 and 2024
Disclosure of detailed information about borrowings [line items]
Revolving credit facility, maximum borrowing capacity	$ 10,000,000,000
Committed credit facilitiy, due in 2020
Disclosure of detailed information about borrowings [line items]
Revolving credit facility, maximum borrowing capacity	$ 2,000,000,000
Number of extension options \| extension_options	2
Extension period	1 year
Committed credit facility, due in 2024
Disclosure of detailed information about borrowings [line items]
Revolving credit facility, maximum borrowing capacity	$ 8,000,000,000
Number of extension options \| extension_options	2
Extension period	1 year
Bottom of range
Disclosure of detailed information about borrowings [line items]
Expected gearing ratio		15.00%
Top of range
Disclosure of detailed information about borrowings [line items]
Expected gearing ratio		25.00%

Debt and Lease Arrangements -_3

Debt and Lease Arrangements - Schedule of Gearing (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Net debt	$ 79,093	$ 67,465	$ 51,428		$ 65,944
Total equity	190,463	$ 202,538	202,534	$ 197,762	$ 197,812	$ 188,511
Total capital	$ 269,556		$ 253,962
Gearing	29.30%		20.30%
Previously stated
Disclosure of detailed information about borrowings [line items]
Gearing	25.00%

Debt and Lease Arrangements -_4

Debt and Lease Arrangements - Schedule of Borrowing Facilities and Amounts Undrawn (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
CP programmes
Borrowing Facilities [Line Items]
Facility	$ 20,000	$ 20,000
Amount undrawn	16,610	20,000
Committed credit facilities
Borrowing Facilities [Line Items]
Facility	10,000	8,840
Amount undrawn	$ 10,000	$ 8,840

Debt and Lease Arrangements -_5

Debt and Lease Arrangements - Schedule of Difference in Contractual Cash Flows for Debt Excluding Finance Lease Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Commercial paper	$ 3,390
Bonds	60,003	$ 60,988
Bank and other borrowings	1,838	1,629
Total (excluding interest)	65,231	62,617
Interest	21,892	21,730
Carrying amount	96,424	76,824
Commercial paper
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Difference from carrying amount	(38)
Carrying amount	3,352
Bonds
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Difference from carrying amount	694	181
Carrying amount	60,697	61,169
Bank and other borrowings
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Difference from carrying amount	0	0
Carrying amount	1,838	1,629
Total (excluding interest)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Difference from carrying amount	656	181
Carrying amount	65,887	62,798
Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Commercial paper	3,390
Bonds	5,900	8,163
Bank and other borrowings	859	945
Total (excluding interest)	10,149	9,108
Interest	1,665	1,780
Between 1 and 2 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Commercial paper	0
Bonds	4,971	5,900
Bank and other borrowings	425	39
Total (excluding interest)	5,396	5,939
Interest	1,559	1,555
Between 2 and 3
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Commercial paper	0
Bonds	4,392	4,993
Bank and other borrowings	56	209
Total (excluding interest)	4,448	5,202
Interest	1,430	1,426
Between 3 and 4 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Commercial paper	0
Bonds	4,326	4,458
Bank and other borrowings	71	50
Total (excluding interest)	4,397	4,508
Interest	1,357	1,319
Between 4 and 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Commercial paper	0
Bonds	2,091	4,312
Bank and other borrowings	15	27
Total (excluding interest)	2,106	4,339
Interest	1,263	1,244
5 years and later
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Commercial paper	0
Bonds	38,323	33,162
Bank and other borrowings	412	359
Total (excluding interest)	38,735	33,521
Interest	$ 14,618	$ 14,406

Debt and Lease Arrangements - L

Debt and Lease Arrangements - Lease Expenses not Included in the Measurement of Lease Liability (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Financial Instruments [Abstract]
Expense relating to short-term leases	$ 834
Expense relating to variable lease payments not included in the lease liabilities	$ 1,091

Debt and Lease Arrangements -_6

Debt and Lease Arrangements - Schedule of Future Minimum Lease Payments for Finance and Operating Leases (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of maturity analysis of operating lease payments [line items]
Contractual lease payments	$ 46,112
Interest	15,575
Lease liabilities	30,537	$ 30,063
Finance leases, Future minimum lease payments			$ 22,939
Finance leases, Interest			8,913
Finance leases, Present value of future minimum lease payments			14,026
Operating leases, Future minimum lease payments			24,219
Less than one year
Disclosure of maturity analysis of operating lease payments [line items]
Contractual lease payments	7,337
Interest	2,381
Lease liabilities	4,956
Finance leases, Future minimum lease payments			2,061
Finance leases, Interest			1,039
Finance leases, Present value of future minimum lease payments			1,022
Operating leases, Future minimum lease payments			4,784
Between 1 and 5 years
Disclosure of maturity analysis of operating lease payments [line items]
Contractual lease payments	17,435
Interest	6,141
Lease liabilities	11,294
Finance leases, Future minimum lease payments			7,508
Finance leases, Interest			3,391
Finance leases, Present value of future minimum lease payments			4,117
Operating leases, Future minimum lease payments			11,575
5 years and later
Disclosure of maturity analysis of operating lease payments [line items]
Contractual lease payments	21,340
Interest	7,053
Lease liabilities	$ 14,287
Finance leases, Future minimum lease payments			13,370
Finance leases, Interest			4,483
Finance leases, Present value of future minimum lease payments			8,887
Operating leases, Future minimum lease payments			$ 7,860

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Detailed Information About Trade and Other Payables (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
Trade payables, current	$ 29,497		$ 30,351
Other payables, current	6,356		5,597
Amounts due to joint ventures and associates, current	3,312		2,851
Accruals and deferred income, current	10,043		10,089
Total, current	49,208	$ 48,865	48,888
Trade payables, non-current	0		0
Other payables, non-current	2,060		2,413
Amounts due to joint ventures and associates, non-current	40		33
Accruals and deferred income, non-current	242		289
Total, non-current	$ 2,342	$ 2,195	$ 2,735

Taxation - Summary of Taxation

Taxation - Summary of Taxation Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current tax:
Charge in respect of current period	$ 7,597	$ 10,415	$ 7,204
Adjustments in respect of prior periods	(1)	60	(613)
Total	7,596	10,475	6,591
Deferred tax:
Relating to the origination and reversal of temporary differences, tax losses and credits	1,377	1,438	(4,102)
Relating to changes in tax rates and legislation	(67)	(157)	2,004
Adjustments in respect of prior periods	147	(41)	202
Total	1,457	1,240	(1,896)
Total taxation charge	$ 9,053	$ 11,715	$ 4,695

Taxation - Summary of Reconcili

Taxation - Summary of Reconciliation of Applicable Tax Charge Credit at Statutory Tax Rates to Taxation Charge (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Income before taxation	[1]	$ 25,485	$ 35,621	$ 18,130
Less: share of profit of joint ventures and associates		(3,604)	(4,106)	(4,225)
Income before taxation and share of profit of joint ventures and associates		21,881	31,515	13,905
Applicable tax charge at standard statutory tax rates		7,214	11,641	4,709
Adjustments in respect of prior periods		146	19	(411)
Tax effects of:
Expenses not deductible for tax purposes		1,493	1,176	1,000
Derecognition/(recognition) of deferred tax assets		846	(381)	(957)
Incentives for investment and development		(757)	(557)	(527)
Disposals		(235)	(524)	(910)
Income not subject to tax at standard statutory rates		159	(286)	(359)
Changes in tax rates and legislation		(67)	(157)	2,004
Exchange rate differences		(34)	623	320
Other reconciling items		288	161	(174)
Total taxation charge		$ 9,053	$ 11,715	$ 4,695

[1]	[ A] With effect from 2019, the starting point for the Consolidated Statement of Cash Flows is ‘Income before taxation’ (previously 'Income'). Furthermore, to improve transparency, 'Retirement benefits' and 'Decommissioning and other provisions' have been separately disclosed. The 'Other' component of cash flow from investing activities has been expanded to distinguish between cash inflows and outflows. Prior period comparatives for these line items have been revised to conform with current year presentation. Overall, the revisions do not have an impact on cash flow from operating activities, cash flow from investing activities or cash flow from financing activities, as previously published.

Taxation - Narrative (Details)

Taxation - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Taxation - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Income Taxes [Line Items]
Weighted average of statutory tax rates	33.00%	37.00%	34.00%
Income tax recoverable	$ 1,328	$ 1,042
Deferred tax assets dependent on future taxable profits	8,773	9,979
Unrecognised taxable temporary differences associated with undistributed retained earnings of investments in subsidiaries, joint ventures and associates	6,356	3,951
Unrecognised deductible temporary differences, unused tax losses and credits carried forward	33,068	30,010
Unrecognised deductible temporary differences, unused tax losses and credits carried forward that are subject to time limits for utilisation of five years or later or are not time limited	24,295	22,704
Australia
Disclosure Of Income Taxes [Line Items]
Unused tax losses for which no deferred tax asset recognised	$ 36,905	$ 4,900

Taxation - Summary of Tax Recei

Taxation - Summary of Tax Receivables and Payables (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Income Taxes [Abstract]
Income taxes	$ 3,478		$ 3,990
Sales taxes, excise duties and similar levies	3,215		3,507
Total	$ 6,693	$ 7,497	$ 7,497

Taxation - Summary of Deferred

Taxation - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset, Beginning balance	$ 29,330	$ 31,257
Impact of IFRS 16			$ 0
(Charge)/credit to income	(1,219)	91
Currency translation differences	109	(806)
Other	(176)	(1,212)
Deferred tax asset, Ending balance	28,044	29,330
Deferred tax liability, Beginning Balance	(32,070)	(30,473)
Impact of IFRS 16			0
(Charge)/credit to income	(238)	(1,331)
Currency translation differences	(140)	469
Other	406	(735)
Deferred tax liability, Ending Balance	(32,042)	(32,070)
Net deferred tax liability	(3,998)	(2,740)
Deferred tax asset	10,524	12,097	12,097
Deferred tax liability	(14,522)	(14,837)	(14,837)
Decommissioning and other provisions
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset, Beginning balance	5,902	6,182
Impact of IFRS 16			(43)
(Charge)/credit to income	15	166
Currency translation differences	56	(177)
Other	(550)	(269)
Deferred tax asset, Ending balance	5,380	5,902
Property, plant and equipment
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset, Beginning balance	3,718	3,379
Impact of IFRS 16			0
(Charge)/credit to income	(521)	345
Currency translation differences	6	(32)
Other	(189)	26
Deferred tax asset, Ending balance	3,014	3,718
Deferred tax liability, Beginning Balance	(27,771)	(26,904)
Impact of IFRS 16			144
(Charge)/credit to income	(227)	(1,751)
Currency translation differences	(129)	409
Other	(57)	475
Deferred tax liability, Ending Balance	(28,040)	(27,771)
Tax losses and credits carried forward
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset, Beginning balance	12,167	13,684
Impact of IFRS 16			0
(Charge)/credit to income	(647)	(553)
Currency translation differences	57	(462)
Other	52	(502)
Deferred tax asset, Ending balance	11,629	12,167
Retirement benefits
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset, Beginning balance	3,310	3,868
Impact of IFRS 16			0
(Charge)/credit to income	(76)	14
Currency translation differences	(8)	(93)
Other	434	(479)
Deferred tax asset, Ending balance	3,660	3,310
Deferred tax liability, Beginning Balance	(1,674)	(742)
Impact of IFRS 16			0
(Charge)/credit to income	46	180
Currency translation differences	(6)	24
Other	541	(1,136)
Deferred tax liability, Ending Balance	(1,093)	(1,674)
Other
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset, Beginning balance	4,233	4,144
Impact of IFRS 16			43
(Charge)/credit to income	10	119
Currency translation differences	(2)	(42)
Other	77	12
Deferred tax asset, Ending balance	4,361	4,233
Deferred tax liability, Beginning Balance	(2,625)	(2,827)
Impact of IFRS 16			$ (144)
(Charge)/credit to income	(57)	240
Currency translation differences	(5)	36
Other	(78)	(74)
Deferred tax liability, Ending Balance	$ (2,909)	$ (2,625)

Retirement Benefits - Summary o

Retirement Benefits - Summary of Retirement Benefit Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined benefit plans:
Current service cost, net of plan participants’ contributions	$ 1,188	$ 1,494	$ 1,500
Interest expense on obligations	2,364	2,282	2,309
Interest income on plan assets	(2,253)	(2,087)	(2,019)
Other	26	(221)	(404)
Total	1,325	1,468	1,386
Defined contribution plans	428	410	429
Total retirement benefit expense	$ 1,753	$ 1,878	$ 1,815

Retirement Benefits - Summary_2

Retirement Benefits - Summary of Remeasurement of Net Defined Benefit Liability Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Actuarial gains/(losses) on obligations:
Due to changes in financial assumptions	$ (11,711)	$ 8,186	$ (4,495)
Due to experience adjustments	232	(268)	37
Due to changes in demographic assumptions	(75)	(459)	933
Total	(11,554)	7,459	(3,525)
Return on plan assets in excess/(shortage) of interest income	8,460	(2,312)	4,942
Other movements	(12)	66	50
Total remeasurements	$ (3,106)	$ 5,213	$ 1,467

Retirement Benefits - Summary_3

Retirement Benefits - Summary of Defined Benefit Plans (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Employee Benefits [Abstract]
Obligations	$ (103,545)		$ (91,856)
Plan assets	94,826		85,803
Net liability	(8,719)		(6,053)
Non-current assets	4,717	$ 6,051	6,051
Non-current liabilities	(13,017)	(11,653)	(11,653)
Current liabilities	$ (419)	$ (451)	$ (451)

Retirement Benefits - Summary_4

Retirement Benefits - Summary of Defined Benefit Plan Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of net defined benefit liability (asset) [line items]
Current service cost	$ 1,188	$ 1,494	$ 1,500
Actuarial losses/(gains)	11,554	(7,459)	3,525
Other movements	12	(66)	(50)
Defined benefit plan obligations
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	91,856	104,285
Current service cost	1,186	1,491
Interest expense (income)	2,364	2,282
Actuarial losses/(gains)	11,554	(7,459)
Benefit payments	(3,961)	(4,435)
Other movements	194	(360)
Currency translation differences	352	(3,948)
Ending balance	103,545	91,856	$ 104,285
Defined benefit plan obligations \| Pension defined benefit plans \| Funded pension plans
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	83,276
Ending balance	$ 93,727	$ 83,276
Weighted average duration	17 years	17 years
Defined benefit plan obligations \| Pension defined benefit plans \| Unfunded pension plans
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	$ 4,359
Ending balance	$ 4,793	$ 4,359
Weighted average duration	13 years	13 years
Defined benefit plan obligations \| Other defined benefit plans \| Unfunded pension plans
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	$ 4,221
Ending balance	$ 5,025	$ 4,221
Weighted average duration	14 years	12 years

Retirement Benefits - Summary_5

Retirement Benefits - Summary of Defined Benefit Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of net defined benefit liability (asset) [line items]
Return on plan assets in excess/(shortage) of interest income	$ 8,460	$ (2,312)	$ 4,942
Other movements	(12)	66	50
Defined benefit plan assets
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	85,803	93,243
Return on plan assets in excess/(shortage) of interest income	8,460	(2,312)
Interest income	2,253	2,087
Employer contributions	1,462	763
Plan participants’ contributions	42	47
Benefit payments	(3,741)	(4,123)
Other movements	160	(102)
Currency translation differences	387	(3,800)
Ending balance	$ 94,826	$ 85,803	$ 93,243
Level 1 \| Equities
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	26.00%	24.00%
Level 1 \| Debt securities
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	51.00%	53.00%
Level 1 \| Real estate
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	1.00%	1.00%
Level 1 \| Other
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	0.00%	1.00%
Level 2 and 3
Disclosure of net defined benefit liability (asset) [line items]
Percentage of cash in defined benefit plan assets	1.00%	1.00%
Level 2 and 3 \| Equities
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	8.00%	8.00%
Level 2 and 3 \| Debt securities
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	4.00%	3.00%
Level 2 and 3 \| Real estate
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	6.00%	6.00%
Level 2 and 3 \| Investment funds
Disclosure of net defined benefit liability (asset) [line items]
Defined benefit plan asset allocation percentage	3.00%	3.00%

Retirement Benefits - Narrative

Retirement Benefits - Narrative (Details) - Pension defined benefit plans $ in Billions	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure of defined benefit plans [line items]
Employer contributions to defined benefit pension plans	$ 0.7
Top of range \| Netherlands
Disclosure of defined benefit plans [line items]
Percentage of average local funding requirement for additional payments	105.00%

Retirement Benefits - Summary_6

Retirement Benefits - Summary of Sensitivity Analysis for Actuarial Assumptions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Rate of increase in pensionable remuneration
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate	4.10%	4.10%
Range of assumptions	1.00%
Range of assumptions	1.00%
Rate of increase in pensionable remuneration \| Bottom of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ (1,975)	$ (1,576)
Rate of increase in pensionable remuneration \| Top of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ 2,266	$ 1,819
Rate of increase in pensions in payment
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate	1.60%	1.80%
Range of assumptions	1.00%
Range of assumptions	1.00%
Rate of increase in pensions in payment \| Bottom of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ (9,541)	$ (8,304)
Rate of increase in pensions in payment \| Top of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ 11,757	$ 10,104
Rate of increase in healthcare costs
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate	6.10%	6.30%
Range of assumptions	1.00%
Range of assumptions	1.00%
Rate of increase in healthcare costs \| Bottom of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ (546)	$ (410)
Rate of increase in healthcare costs \| Top of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ 675	$ 496
Discount rate for pension plans
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate	2.10%	2.90%
Range of assumptions	1.00%
Range of assumptions	1.00%
Discount rate for pension plans \| Bottom of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ 18,431	$ 15,606
Discount rate for pension plans \| Top of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ (14,155)	$ (12,078)
Discount rate for healthcare plans
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate	3.20%	4.20%
Range of assumptions	1.00%
Range of assumptions	1.00%
Discount rate for healthcare plans \| Bottom of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ 704	$ 536
Discount rate for healthcare plans \| Top of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ (558)	$ (436)
Men
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Average age	87 years	87 years
Range of assumptions, mortality age decrease	1 year
Range of assumptions, mortality age increase	1 year
Men \| Bottom of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ (1,717)	$ (1,538)
Men \| Top of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ 1,782	$ 1,583
Women
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Average age	89 years	89 years
Range of assumptions, mortality age decrease	1 year
Range of assumptions, mortality age increase	1 year
Women \| Bottom of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ (1,631)	$ (1,436)
Women \| Top of range
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Increase/(decrease) in defined benefit obligations	$ 1,694	$ 1,476

Decommissioning and Other Pro_3

Decommissioning and Other Provisions - Summary of Decommissioning and Other Provisions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Reconciliation of changes in other provisions [abstract]
Current beginning balance	$ 3,659	$ 3,465
Impact of IFRS 16			$ (318)
Non-current beginning balance	21,533	24,966
Impact of IFRS 16			(347)
Decommissioning and other provision beginning balance	25,192	28,431
Additions	2,264	2,410
Amounts charged against provisions	(2,102)	(2,300)
Accretion expense	716	852
Disposals	(1,260)	(1,858)
Remeasurements and other movements	316	(1,731)
Currency translation differences	149	(612)
Change in decommissioning and other provisions	83	(3,239)
Current ending balance	2,811	3,659
Non-current ending balance	21,799	21,533
Decommissioning and other provision ending balance	24,610	25,192
Decommissioning and restoration
Reconciliation of changes in other provisions [abstract]
Current beginning balance	876	817
Impact of IFRS 16			0
Non-current beginning balance	17,057	19,767
Impact of IFRS 16			0
Decommissioning and other provision beginning balance	17,933	20,584
Additions	625	418
Amounts charged against provisions	(797)	(497)
Accretion expense	644	755
Disposals	(1,238)	(1,781)
Remeasurements and other movements	1,696	(1,065)
Currency translation differences	156	(481)
Change in decommissioning and other provisions	1,086	(2,651)
Current ending balance	755	876
Non-current ending balance	18,264	17,057
Decommissioning and other provision ending balance	19,019	17,933
Legal
Reconciliation of changes in other provisions [abstract]
Current beginning balance	213	423
Impact of IFRS 16			0
Non-current beginning balance	1,247	1,095
Impact of IFRS 16			0
Decommissioning and other provision beginning balance	1,460	1,518
Additions	585	196
Amounts charged against provisions	(216)	(200)
Accretion expense	28	17
Disposals	0	(14)
Remeasurements and other movements	(45)	(47)
Currency translation differences	(1)	(10)
Change in decommissioning and other provisions	351	(58)
Current ending balance	626	213
Non-current ending balance	1,185	1,247
Decommissioning and other provision ending balance	1,811	1,460
Environmental
Reconciliation of changes in other provisions [abstract]
Current beginning balance	264	287
Impact of IFRS 16			0
Non-current beginning balance	1,074	1,218
Impact of IFRS 16			0
Decommissioning and other provision beginning balance	1,338	1,505
Additions	229	191
Amounts charged against provisions	(223)	(212)
Accretion expense	16	17
Disposals	(8)	(11)
Remeasurements and other movements	(155)	(130)
Currency translation differences	0	(22)
Change in decommissioning and other provisions	(141)	(167)
Current ending balance	263	264
Non-current ending balance	934	1,074
Decommissioning and other provision ending balance	1,197	1,338
Redundancy
Reconciliation of changes in other provisions [abstract]
Current beginning balance	491	758
Impact of IFRS 16			(50)
Non-current beginning balance	468	560
Impact of IFRS 16			(188)
Decommissioning and other provision beginning balance	959	1,318
Additions	290	535
Amounts charged against provisions	(304)	(504)
Accretion expense	3	15
Disposals	0	(3)
Remeasurements and other movements	(192)	(367)
Currency translation differences	(3)	(35)
Change in decommissioning and other provisions	(206)	(359)
Current ending balance	295	491
Non-current ending balance	220	468
Decommissioning and other provision ending balance	515	959
Other
Reconciliation of changes in other provisions [abstract]
Current beginning balance	1,815	1,180
Impact of IFRS 16			(268)
Non-current beginning balance	1,687	2,326
Impact of IFRS 16			$ (159)
Decommissioning and other provision beginning balance	3,502	3,506
Additions	535	1,070
Amounts charged against provisions	(562)	(887)
Accretion expense	25	48
Disposals	(14)	(49)
Remeasurements and other movements	(988)	(122)
Currency translation differences	(3)	(64)
Change in decommissioning and other provisions	(1,007)	(4)
Current ending balance	872	1,815
Non-current ending balance	1,196	1,687
Decommissioning and other provision ending balance	$ 2,068	$ 3,502

Decommissioning and Other Pro_4

Decommissioning and Other Provisions - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other provisions [line items]
Discount rate applied to provision	3.00%	4.00%
Remeasurements and other movements	$ 316,000,000	$ (1,731,000,000)
Decommissioning and restoration
Disclosure of other provisions [line items]
Remeasurements and other movements	1,696,000,000	(1,065,000,000)
Decommissioning and restoration \| Between 1 and 5 years
Disclosure of other provisions [line items]
Amount of provisions expected to be utilized	2,869,000,000
Decommissioning and restoration \| Between 6 and 10 years
Disclosure of other provisions [line items]
Amount of provisions expected to be utilized	2,432,000,000
Discount rate \| Decommissioning and restoration
Disclosure of other provisions [line items]
Remeasurements and other movements	2,241,000,000	0
Cost estimates \| Decommissioning and restoration
Disclosure of other provisions [line items]
Remeasurements and other movements	$ 545,000,000	$ 982,000,000

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of risk management strategy related to hedge accounting [line items]
Increase in interest rate risk	1.00%
Decrease in income before taxation	$ 98
Foreign exchange risk management	10.00%
Percentage of value at risk statistical assessment	95.00%
Net losses on derivative contracts excluding realized commodity contracts, before tax	$ 2,004	$ 1,818	$ 1,321
Unrealized net gains (losses) related to assets and liabilities	612	(36)
Interest rate and currency derivatives \| Derivative carrying amount
Disclosure of risk management strategy related to hedge accounting [line items]
Net carrying amount of derivative contracts net of accrued interest designated as fair value hedges	518	1,242
Commodity derivatives
Disclosure of risk management strategy related to hedge accounting [line items]
Net carrying amount of commodity derivative contracts designated as cash flow hedging instruments	101	120
Trade payables
Disclosure of risk management strategy related to hedge accounting [line items]
Carrying amount of collateral held	718	535
Trade receivables
Disclosure of risk management strategy related to hedge accounting [line items]
Carrying amount of financial assets pledged as collateral for liabilities or contingent liabilities	$ 1,948	3,094
Floating interest rate
Disclosure of risk management strategy related to hedge accounting [line items]
Decrease in income before taxation		$ 37

Financial Instruments - Summary

Financial Instruments - Summary of 10% Appreciation Against the Dollar of Main Currencies (Details) - 10% percentage appreciation - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Canadian dollar
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	$ (97)	$ (40)
Increase in net assets	1,380	1,245
Euro
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	36	65
Increase in net assets	1,227	1,190
Australian dollar
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	(55)	(109)
Increase in net assets	835	835
Sterling
Disclosure Of Foreign Exchange Risk [Line Items]
Increase/(decrease) in income before taxation	(58)	(46)
Increase in net assets	$ 581	$ 779

Financial Instruments - Schedul

Financial Instruments - Schedule of Value at Risk Pre-tax (Details) - Commodity price risk - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Global oil
Disclosure of risk management strategy related to hedge accounting [line items]
Value at risk	$ 22	$ 28
North America gas and power
Disclosure of risk management strategy related to hedge accounting [line items]
Value at risk	12	11
Europe gas and power
Disclosure of risk management strategy related to hedge accounting [line items]
Value at risk	5	3
Carbon-emission rights
Disclosure of risk management strategy related to hedge accounting [line items]
Value at risk	$ 4	$ 2

Financial Instruments - Sched_2

Financial Instruments - Schedule of Trade and Other Receivables, Other Payables and Derivative Financial Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Trade payables
Disclosure of offsetting of financial assets [line items]
Gross amounts before offset	$ 13,335	$ 12,931
Amounts offset	9,029	8,264
Net amounts as presented	4,306	4,667
Cash collateral received/pledged	11	97
Other offsetting instruments	101	221
Net amounts	4,194	4,349
Derivative financial instruments
Disclosure of offsetting of financial assets [line items]
Gross amounts before offset	12,355	12,227
Amounts offset	7,253	5,044
Net amounts as presented	5,102	7,183
Cash collateral received/pledged	706	1,115
Other offsetting instruments	2,262	2,653
Net amounts	2,134	3,415
Trade receivables
Disclosure of offsetting of financial assets [line items]
Gross amounts before offset	13,821	12,697
Amounts offset	8,975	8,340
Net amounts as presented	4,846	4,358
Cash collateral received/pledged	54	62
Other offsetting instruments	101	221
Net amounts	4,691	4,075
Derivative financial instruments
Disclosure of offsetting of financial assets [line items]
Gross amounts before offset	12,995	12,323
Amounts offset	7,310	6,353
Net amounts as presented	5,685	5,970
Cash collateral received/pledged	531	437
Other offsetting instruments	2,262	2,653
Net amounts	$ 2,892	$ 2,880

Financial Instruments - Sched_3

Financial Instruments - Schedule of Carrying Amounts of Derivative Contracts Designated and Not Designated as Hedging Instruments for Hedge Accounting (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about hedging instruments [line items]
Assets Designated	$ 324	$ 272
Assets Not designated	7,514	7,495
Assets, Total	7,838	7,767
Liabilities Designated	968	1,409
Liabilities Not designated	5,670	7,174
Liabilities, Total	6,638	8,583
Net	1,200	(816)
Interest rate swaps
Disclosure of detailed information about hedging instruments [line items]
Assets Designated	227	86
Assets Not designated	8	3
Assets, Total	235	89
Liabilities Designated	34	174
Liabilities Not designated	24	14
Liabilities, Total	58	188
Net	177	(99)
Forward foreign exchange contracts
Disclosure of detailed information about hedging instruments [line items]
Assets Designated	7	0
Assets Not designated	236	331
Assets, Total	243	331
Liabilities Designated	2	33
Liabilities Not designated	309	264
Liabilities, Total	311	297
Net	(68)	34
Currency swaps and options
Disclosure of detailed information about hedging instruments [line items]
Assets Designated	90	186
Assets Not designated	15	26
Assets, Total	105	212
Liabilities Designated	932	1,202
Liabilities Not designated	56	203
Liabilities, Total	988	1,405
Net	(883)	(1,193)
Commodity derivatives
Disclosure of detailed information about hedging instruments [line items]
Assets Designated	0	0
Assets Not designated	6,914	6,864
Assets, Total	6,914	6,864
Liabilities Designated	0	0
Liabilities Not designated	5,281	6,637
Liabilities, Total	5,281	6,637
Net	1,633	227
Other contracts
Disclosure of detailed information about hedging instruments [line items]
Assets Designated	0	0
Assets Not designated	341	271
Assets, Total	341	271
Liabilities Designated	0	0
Liabilities Not designated	0	56
Liabilities, Total	0	56
Net	$ 341	$ 215

Financial Instruments - Contrac

Financial Instruments - Contractual Maturities of Derivative Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	$ 6,638	$ 8,583
Gross carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	9,196	10,943
Gross carrying amount \| Less than one year
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	3,976	5,674
Gross carrying amount \| Between 1 and 2 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	1,279	1,287
Gross carrying amount \| Between 2 and 3 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	805	949
Gross carrying amount \| Between 3 and 4 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	394	618
Gross carrying amount \| Between 4 and 5 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	450	332
Gross carrying amount \| 5 years and later
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	2,292	2,083
Difference from carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	(2,558)	(2,360)
Interest rate swaps
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	58	188
Interest rate swaps \| Gross carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	60	192
Interest rate swaps \| Gross carrying amount \| Less than one year
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	35	101
Interest rate swaps \| Gross carrying amount \| Between 1 and 2 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	8	68
Interest rate swaps \| Gross carrying amount \| Between 2 and 3 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	4	20
Interest rate swaps \| Gross carrying amount \| Between 3 and 4 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	4	1
Interest rate swaps \| Gross carrying amount \| Between 4 and 5 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	5	1
Interest rate swaps \| Gross carrying amount \| 5 years and later
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	4	1
Interest rate swaps \| Difference from carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	(2)	(4)
Forward foreign exchange contracts
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	311	297
Forward foreign exchange contracts \| Between 4 and 5 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		(5)
Forward foreign exchange contracts \| Gross carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	380	165
Forward foreign exchange contracts \| Gross carrying amount \| Less than one year
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	214	177
Forward foreign exchange contracts \| Gross carrying amount \| Between 1 and 2 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	40	(24)
Forward foreign exchange contracts \| Gross carrying amount \| Between 2 and 3 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	8	33
Forward foreign exchange contracts \| Gross carrying amount \| Between 3 and 4 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	0	(1)
Forward foreign exchange contracts \| Gross carrying amount \| Between 4 and 5 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	118
Forward foreign exchange contracts \| Gross carrying amount \| 5 years and later
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	0	(15)
Forward foreign exchange contracts \| Difference from carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	(69)	132
Currency swaps and options
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	988	1,405
Currency swaps and options \| Gross carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	3,356	3,662
Currency swaps and options \| Gross carrying amount \| Less than one year
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	255	605
Currency swaps and options \| Gross carrying amount \| Between 1 and 2 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	475	265
Currency swaps and options \| Gross carrying amount \| Between 2 and 3 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	444	474
Currency swaps and options \| Gross carrying amount \| Between 3 and 4 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	201	405
Currency swaps and options \| Gross carrying amount \| Between 4 and 5 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	204	198
Currency swaps and options \| Gross carrying amount \| 5 years and later
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	1,777	1,715
Currency swaps and options \| Difference from carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	(2,368)	(2,257)
Commodity derivatives
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	5,281	6,637
Commodity derivatives \| Gross carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	5,400	6,866
Commodity derivatives \| Gross carrying amount \| Less than one year
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	3,472	4,733
Commodity derivatives \| Gross carrying amount \| Between 1 and 2 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	756	978
Commodity derivatives \| Gross carrying amount \| Between 2 and 3 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	349	422
Commodity derivatives \| Gross carrying amount \| Between 3 and 4 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	189	213
Commodity derivatives \| Gross carrying amount \| Between 4 and 5 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	123	138
Commodity derivatives \| Gross carrying amount \| 5 years and later
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	511	382
Commodity derivatives \| Difference from carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities	$ (119)	(229)
Other contracts
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		56
Other contracts \| Gross carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		58
Other contracts \| Gross carrying amount \| Less than one year
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		58
Other contracts \| Gross carrying amount \| Between 1 and 2 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		0
Other contracts \| Gross carrying amount \| Between 2 and 3 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		0
Other contracts \| Gross carrying amount \| Between 3 and 4 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		0
Other contracts \| Gross carrying amount \| Between 4 and 5 years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		0
Other contracts \| Gross carrying amount \| 5 years and later
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		0
Other contracts \| Difference from carrying amount
Disclosure of maturity analysis for derivative financial liabilities [line items]
Derivative liabilities		$ (2)

Financial Instruments - Summa_2

Financial Instruments - Summary of Net Carrying Amounts of Derivative Contracts Held (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	$ 1,200	$ (816)
Interest rate swaps
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	177	(99)
Forward foreign exchange contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(68)	34
Currency swaps and options
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(883)	(1,193)
Commodity derivatives
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	1,633	227
Other contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	341	215
Prices in active markets for identical assets/liabilities
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	21	(52)
Prices in active markets for identical assets/liabilities \| Interest rate swaps
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	0	0
Prices in active markets for identical assets/liabilities \| Forward foreign exchange contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	0	0
Prices in active markets for identical assets/liabilities \| Currency swaps and options
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	0	0
Prices in active markets for identical assets/liabilities \| Commodity derivatives
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(6)	(52)
Prices in active markets for identical assets/liabilities \| Other contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	27	0
Other observable inputs
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	425	(737)
Other observable inputs \| Interest rate swaps
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	177	(99)
Other observable inputs \| Forward foreign exchange contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(68)	34
Other observable inputs \| Currency swaps and options
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	(883)	(1,193)
Other observable inputs \| Commodity derivatives
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	895	431
Other observable inputs \| Other contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	304	90
Unobservable inputs
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	754	(27)	$ 297
Unobservable inputs \| Interest rate swaps
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	0	0
Unobservable inputs \| Forward foreign exchange contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	0	0
Unobservable inputs \| Currency swaps and options
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	0	0
Unobservable inputs \| Commodity derivatives
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	744	(152)
Unobservable inputs \| Other contracts
Disclosure Of Fair Value Measurement Of Net Carrying Amount Of Derivative Contracts [Line Items]
Interest rate swaps	$ 10	$ 125

Financial Instruments - Summa_3

Financial Instruments - Summary of Net Carrying Amounts of Derivative Contracts Measured Using Predominantly Unobservable Inputs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Beginning balance	$ (816)
Ending balance	1,200	$ (816)
Unobservable inputs
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Beginning balance	(27)	297
Net gains/(losses) recognised in revenue	1,085	(258)
Purchases	453	461
Sales	(633)	(540)
Recategorisations (net)	(125)	18
Currency translation differences	1	(5)
Ending balance	$ 754	$ (27)

Share capital - Summary of Issu

Share capital - Summary of Issued and Fully Paid Ordinary Shares (Details) $ in Millions		12 Months Ended
		Dec. 31, 2019USD ($)shares	Dec. 31, 2019£ / shares€ / sharesshares	Dec. 31, 2018USD ($)shares	Dec. 31, 2018£ / sharesshares
Disclosure of classes of share capital [line items]
Repurchases of shares	[1]	$ (10,286)		$ (4,519)
Share capital
Disclosure of classes of share capital [line items]
Beginning balance		685		696
Repurchases of shares	[1]	(28)		(11)
Ending balance		$ 657		$ 685
Class A 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		4,471,889,296		4,597,136,050
Repurchases of shares (in shares) \| shares		(320,101,779)		(125,246,754)
Ending balance (in shares) \| shares		4,151,787,517		4,471,889,296
Beginning balance		$ 376		$ 387
Repurchases of shares		(27)		(11)
Ending balance		$ 349		$ 376
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		3,745,486,731		3,745,486,731
Repurchases of shares (in shares) \| shares		(16,079,624)		0
Ending balance (in shares) \| shares		3,729,407,107		3,745,486,731
Beginning balance		$ 309		$ 309
Repurchases of shares		(1)		0
Ending balance		$ 308		$ 309
Ordinary Shares A \| Share capital
Disclosure of classes of share capital [line items]
Issued and fully paid ordinary shares (in shares) \| shares			50,000	50,000	50,000
Deferred share (in usd per share) \| £ / shares			€ 1		£ 1

[1]	[B] The repurchase of shares recognised through retained earnings includes the aggregate maximum consideration to which Shell is contractually bound to under the current tranche of the buyback programme, plus associated stamp duty (see Note 20) .

Share capital - Narrative (Deta

Share capital - Narrative (Details) - Ordinary shares issue mandate € / shares in Units, € in Millions, shares in Millions	May 21, 2019EUR (€)€ / sharesshares
Disclosure of classes of share capital [line items]
Common stock, value authorised \| €	€ 190.3
Common stock, shares authorised	2,720
Issued and fully paid ordinary shares (in eur per share) \| € / shares	€ 0.07
Stock repurchase program, shares authorized (in shares)	815
Bottom of range
Disclosure of classes of share capital [line items]
Percentage of average market value	5.00%

Share-based Compensation Plan_3

Share-based Compensation Plans and Shares Held in Trust - Summary of Share-Based Compensation Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Share Based Compensation Expense [Line Items]
Share-based compensation (see Note 21)	$ 537	$ 531	$ 802
Equity-settled
Disclosure Of Share Based Compensation Expense [Line Items]
Share-based compensation (see Note 21)	537	531	422
Cash-settled
Disclosure Of Share Based Compensation Expense [Line Items]
Share-based compensation (see Note 21)	$ 0	$ 0	$ 380

Share-based Compensation Plan_4

Share-based Compensation Plans and Shares Held in Trust - Narrative (Details) - USD ($) shares in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
A Class Shares \| Shares held by employee share trusts
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options outstanding (in shares)	17.4	19.6
B Class Shares \| Shares held by employee share trusts
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options outstanding (in shares)	6.5	7.1
A Class American Depositary Shares \| Shares held by employee share trusts
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options outstanding (in shares)	5.3	5.9
Share awards under PSP and LTIP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period of share-based compensation	3 years
Consideration paid upon award vesting in share-based payment arrangement	$ 0
Share awards under PSP and LTIP \| Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of share-based compensation	0.00%
Share awards under PSP and LTIP \| Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of share-based compensation	200.00%

Share-based Compensation Plan_5

Share-based Compensation Plans and Shares Held in Trust - Schedule of Share Awards Under Share Based Payment (Details) - Share awards under PSP and LTIP - shares shares in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Share Based Compensation Expense [Line Items]
Weighted average remaining contractual life (years)	1 year	1 year	10 months 24 days
A Class Shares
Disclosure Of Share Based Compensation Expense [Line Items]
Beginning balance (in shares)	30	33
Granted (in shares)	11	10
Vested (in shares)	(11)	(12)
Forfeited (in shares)	(1)	(1)
Ending balance (in shares)	29	30	33
B Class Shares
Disclosure Of Share Based Compensation Expense [Line Items]
Beginning balance (in shares)	12	12
Granted (in shares)	3	4
Vested (in shares)	(5)	(4)
Forfeited (in shares)	0	0
Ending balance (in shares)	10	12	12
A Class American Depositary Shares
Disclosure Of Share Based Compensation Expense [Line Items]
Beginning balance (in shares)	8	9
Granted (in shares)	3	3
Vested (in shares)	(3)	(4)
Forfeited (in shares)	0	0
Ending balance (in shares)	8	8	9

Other Reserves - Summary of Oth

Other Reserves - Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2018
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		$ 16,615
Comprehensive income attributable to Royal Dutch Shell plc shareholders		13,773	$ 24,475	$ 18,828
Repurchases of shares	[1]	(10,286)	(4,519)
Scrip dividends				4,751
Ending balance		14,451	16,615
Total
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		16,615	16,932	11,298
Impact of IFRS 9					$ (138)
Comprehensive income attributable to Royal Dutch Shell plc shareholders		(2,069)	1,123	5,851
Transfer from other comprehensive income		(74)	(971)
Repurchases of shares	[1]	28	11
Scrip dividends				(13)
Share-based compensation		(49)	(342)	(204)
Ending balance		14,451	16,615	16,932
Merger reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		37,298	37,298	37,311
Impact of IFRS 9					0
Comprehensive income attributable to Royal Dutch Shell plc shareholders		0	0	0
Transfer from other comprehensive income		0	0
Repurchases of shares		0	0
Scrip dividends				(13)
Share-based compensation		0	0	0
Ending balance		37,298	37,298	37,298
Share premium reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		154	154	154
Impact of IFRS 9					0
Comprehensive income attributable to Royal Dutch Shell plc shareholders		0	0	0
Transfer from other comprehensive income		0	0
Repurchases of shares		0	0
Scrip dividends				0
Share-based compensation		0	0	0
Ending balance		154	154	154
Capital redemption reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		95	84	84
Impact of IFRS 9					0
Comprehensive income attributable to Royal Dutch Shell plc shareholders		0	0	0
Transfer from other comprehensive income		0	0
Repurchases of shares		28	11
Scrip dividends				0
Share-based compensation		0	0	0
Ending balance		123	95	84
Share plan reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		1,098	1,440	1,644
Impact of IFRS 9					0
Comprehensive income attributable to Royal Dutch Shell plc shareholders		0	0	0
Transfer from other comprehensive income		0	0
Repurchases of shares		0	0
Scrip dividends				0
Share-based compensation		(49)	(342)	(204)
Ending balance		1,049	1,098	1,440
Accumulated other comprehensive income
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		(22,030)	(22,044)	(27,895)
Impact of IFRS 9					$ (138)
Comprehensive income attributable to Royal Dutch Shell plc shareholders		(2,069)	1,123	5,851
Transfer from other comprehensive income		(74)	(971)
Repurchases of shares		0	0
Scrip dividends				0
Share-based compensation		0	0	0
Ending balance		$ (24,173)	$ (22,030)	$ (22,044)

[1]	[B] The repurchase of shares recognised through retained earnings includes the aggregate maximum consideration to which Shell is contractually bound to under the current tranche of the buyback programme, plus associated stamp duty (see Note 20) .

Other Reserves - Narrative (Det

Other Reserves - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Capital, Reserves And Other Equity Interest [Abstract]
Tax related to vested awards	$ 45	$ 71	$ 11

Other Reserves - Summary of Acc

Other Reserves - Summary of Accumulated Other Comprehensive Income Attributable to Royal Dutch Shell Plc Shareholders (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2018
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Share of joint ventures and associates	$ (74)	$ 183	$ 170
Other comprehensive (loss)/income for the period	(2,034)	952	5,971
Less: non-controlling interest	625	383	578
Total
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(22,030)	(22,044)	(27,895)
Impact of IFRS 9				$ (138)
Recognised in other comprehensive income	(3,367)	945	6,309
Reclassified to income	397	1,468	312
Reclassified to the balance sheet	11	(30)	(18)
Reclassified to retained earnings	(74)	(971)
Tax on amounts recognised/reclassified	999	(1,614)	(802)
Total	(2,034)	(202)	5,801
Share of joint ventures and associates	(74)	183	170
Other comprehensive (loss)/income for the period	(2,108)	(19)	5,971
Less: non-controlling interest	(35)	171	(120)
Attributable to Royal Dutch Shell plc shareholders	(2,143)	152	5,851
Ending balance	(24,173)	(22,030)	(22,044)
Currency translation differences
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(11,747)	(8,735)	(13,831)
Impact of IFRS 9				0
Recognised in other comprehensive income	302	(3,794)	4,513
Reclassified to income	38	651	610
Reclassified to the balance sheet	0	0	0
Reclassified to retained earnings	0	0
Tax on amounts recognised/reclassified	4	(29)	33
Total	344	(3,172)	5,156
Share of joint ventures and associates	(2)	(25)	53
Other comprehensive (loss)/income for the period	342	(3,197)	5,209
Less: non-controlling interest	(35)	185	(113)
Attributable to Royal Dutch Shell plc shareholders	307	(3,012)	5,096
Ending balance	(11,440)	(11,747)	(8,735)
Unrealised gains/(losses) on securities
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		1,969	1,321
Impact of IFRS 9				(1,969)
Recognised in other comprehensive income			796
Reclassified to income			(211)
Reclassified to the balance sheet			0
Tax on amounts recognised/reclassified			8
Total			593
Share of joint ventures and associates			55
Other comprehensive (loss)/income for the period			648
Less: non-controlling interest			0
Attributable to Royal Dutch Shell plc shareholders			648
Ending balance			1,969
Debt instruments remeasurements
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(21)	0	0
Impact of IFRS 9				(6)
Recognised in other comprehensive income	24	(15)	0
Reclassified to income	5	0	0
Reclassified to the balance sheet	0	0	0
Reclassified to retained earnings	0	0
Tax on amounts recognised/reclassified	0	0	0
Total	29	(15)	0
Share of joint ventures and associates	0	0	0
Other comprehensive (loss)/income for the period	29	(15)	0
Less: non-controlling interest	0	0	0
Attributable to Royal Dutch Shell plc shareholders	29	(15)	0
Ending balance	8	(21)	0
Cash flow and net investment hedging gains/(losses)
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	117	(633)	(144)
Impact of IFRS 9				6
Recognised in other comprehensive income	(579)	50	(467)
Reclassified to income	268	722	(87)
Reclassified to the balance sheet	11	(30)	(18)
Reclassified to retained earnings	0	0
Tax on amounts recognised/reclassified	33	(12)	20
Total	(267)	730	(552)
Share of joint ventures and associates	(74)	14	63
Other comprehensive (loss)/income for the period	(341)	744	(489)
Less: non-controlling interest	0	0	0
Attributable to Royal Dutch Shell plc shareholders	(341)	744	(489)
Ending balance	(224)	117	(633)
Deferred cost of hedging
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(353)	0	0
Impact of IFRS 9				(144)
Recognised in other comprehensive income	9	(362)	0
Reclassified to income	86	95	0
Reclassified to the balance sheet	0	0	0
Reclassified to retained earnings	0	0
Tax on amounts recognised/reclassified	(29)	58	0
Total	66	(209)	0
Share of joint ventures and associates	0	0	0
Other comprehensive (loss)/income for the period	66	(209)	0
Less: non-controlling interest	0	0	0
Attributable to Royal Dutch Shell plc shareholders	66	(209)	0
Ending balance	(287)	(353)	0
Retirement benefits remeasurements
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(10,932)	(14,645)	(15,241)
Impact of IFRS 9				0
Recognised in other comprehensive income	(3,106)	5,213	1,467
Reclassified to income	0	0	0
Reclassified to the balance sheet	0	0	0
Reclassified to retained earnings	11	137
Tax on amounts recognised/reclassified	1,004	(1,625)	(863)
Total	(2,091)	3,725	604
Share of joint ventures and associates	0	1	(1)
Other comprehensive (loss)/income for the period	(2,091)	3,726	603
Less: non-controlling interest	0	(13)	(7)
Attributable to Royal Dutch Shell plc shareholders	(2,091)	3,713	596
Ending balance	(13,023)	(10,932)	(14,645)
Equity instrument remeasurements
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	906	0	0
Impact of IFRS 9				$ 1,975
Recognised in other comprehensive income	(17)	(147)	0
Reclassified to income	0	0	0
Reclassified to the balance sheet	0	0	0
Reclassified to retained earnings	(85)	(1,108)
Tax on amounts recognised/reclassified	(13)	(6)	0
Total	(115)	(1,261)	0
Share of joint ventures and associates	2	193	0
Other comprehensive (loss)/income for the period	(113)	(1,068)	0
Less: non-controlling interest	0	(1)	0
Attributable to Royal Dutch Shell plc shareholders	(113)	(1,069)	0
Ending balance	$ 793	$ 906	$ 0

Dividends - Summary of Interim

Dividends - Summary of Interim Dividends (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Dividends [Line Items]
Scrip			$ (4,751)
Total	$ 15,198	$ 15,675	15,628
A shares
Disclosure Of Dividends [Line Items]
Cash	8,147	8,605	4,919
Scrip	0	0	3,558
Total	$ 8,147	$ 8,605	$ 8,477
Dividends paid per share (in usd per share)	$ 1.88	$ 1.88	$ 1.88
Scrip dividend per share (in usd per share)	$ 0	$ 0	$ 1.88
B shares
Disclosure Of Dividends [Line Items]
Cash	$ 7,051	$ 7,070	$ 5,958
Scrip	0	0	1,193
Total	$ 7,051	$ 7,070	$ 7,151
Dividends paid per share (in usd per share)	$ 1.88	$ 1.88	$ 1.88
Scrip dividend per share (in usd per share)	$ 0	$ 0	$ 1.88

Dividends - Narrative (Details)

Dividends - Narrative (Details) - Major ordinary share transactions $ / shares in Units, $ in Millions	Jan. 30, 2020USD ($)$ / shares
Disclosure Of Dividends [Line Items]
Dividend declared \| $	$ 3,691
A shares
Disclosure Of Dividends [Line Items]
Dividend declared per share (in usd per share)	$ 0.47
B shares
Disclosure Of Dividends [Line Items]
Dividend declared per share (in usd per share)	$ 0.47

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings per share [abstract]
Income attributable to Royal Dutch Shell plc shareholders	$ 15,842	$ 23,352	$ 12,977
Weighted average number of shares used as the basis for determining:
Basic earnings per share (in shares)	8,058.3	8,282.8	8,223.4
Diluted earnings per share (in shares)	8,112.5	8,348.7	8,299

Legal Proceedings and Other C_2

Legal Proceedings and Other Contingencies (Details) $ in Millions	Dec. 12, 2018USD ($)subsidiary	Sep. 20, 2018individual	Dec. 20, 2017executiveemployee	Mar. 31, 2017employeecasesubsidiary	Dec. 31, 2019USD ($)companycase
Pesticide Litigation
Disclosure of legal proceedings and other contingencies [Line Items]
Number of cases pending					36
Brazil tax
Disclosure of legal proceedings and other contingencies [Line Items]
Financing liabilities \| $					$ 5,275
Number of cases with favorable injunctions					2
Louisiana coast litigation
Disclosure of legal proceedings and other contingencies [Line Items]
Number of cases pending					14
Number of cases filed against oil and gas companies					43
Number of oil and gas companies \| company					200
Nigerian litigation
Disclosure of legal proceedings and other contingencies [Line Items]
Number of cases pending				2
Losses on litigation settlements in fraudulent and corrupt scheme \| $	$ 1,092
Number of employees \| employee				1
Number of subsidiaries \| subsidiary	6
Number of former employees \| employee			4
Number of former executives \| executive			1
Number of individuals \| individual		2
Nigerian litigation \| ENI SpA
Disclosure of legal proceedings and other contingencies [Line Items]
Number of subsidiaries \| subsidiary	2			1
Nigerian litigation \| Malabu
Disclosure of legal proceedings and other contingencies [Line Items]
Number of subsidiaries \| subsidiary	2
USA \| Climate Change Litigation
Disclosure of legal proceedings and other contingencies [Line Items]
Number of cases pending					12
Netherlands \| Climate Change Litigation
Disclosure of legal proceedings and other contingencies [Line Items]
Percentage reduction of emissions					100.00%

Employees - Summary of Employee

Employees - Summary of Employee Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of income and expense [abstract]
Remuneration	$ 10,075	$ 10,167	$ 10,855
Social security contributions	844	810	844
Retirement benefits (see Note 17)	1,753	1,878	1,815
Share-based compensation (see Note 21)	537	531	802
Total	$ 13,209	$ 13,386	$ 14,316

Employees - Summary of Average

Employees - Summary of Average Employee Numbers (Details) - employee	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of average number of employees [Line Items]
Average employee numbers	83,000	82,000	85,000
Average employee numbers seconded to joint ventures and associates	3,000	3,000	3,000
Integrated Gas
Disclosure of average number of employees [Line Items]
Average employee numbers	10,000	9,000	8,000
Upstream
Disclosure of average number of employees [Line Items]
Average employee numbers	14,000	14,000	16,000
Downstream
Disclosure of average number of employees [Line Items]
Average employee numbers	36,000	39,000	42,000
Corporate
Disclosure of average number of employees [Line Items]
Average employee numbers	23,000	20,000	19,000

Directors and Senior Manageme_3

Directors and Senior Management - Summary of Remuneration of Directors of the Company (Details) - Directors - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Directors Remuneration [Line Items]
Emoluments	$ 8	$ 12	$ 11
Value of released awards under long-term incentive plans	12	20	5
Employer contributions to pension plans	$ 1	$ 1	$ 1

Directors and Senior Manageme_4

Directors and Senior Management - Narrative (Details)	12 Months Ended
Directors and Senior Management - Narrative (Details)	Dec. 31, 2019director
Related Party [Abstract]
Number of directors	2

Directors and Senior Manageme_5

Directors and Senior Management - Summary of Directors and Senior Management Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Directors And Senior Management Expense [Line Items]
Share-based compensation	$ 537	$ 531	$ 802
Total	13,209	13,386	14,316
Directors and Senior Management
Disclosure Of Directors And Senior Management Expense [Line Items]
Short-term benefits	18	26	23
Retirement benefits	3	3	3
Share-based compensation	15	14	17
Termination and related amounts	2	0	3
Total	$ 38	$ 43	$ 46

Auditor's Remuneration - Summar

Auditor's Remuneration - Summary of Auditor's Remuneration (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of income and expense [abstract]
Fees in respect of the audit of the Consolidated and Parent Company Financial Statements, including audit of consolidation returns	$ 32	$ 31	$ 27
Other audit fees, principally in respect of audits of accounts of subsidiaries	18	16	21
Total audit fees	50	47	48
Audit-related fees	4	5	4
Fees in respect of other non-audit services	0	1	1
Total	$ 54	$ 53	$ 53

Auditor's Remuneration - Narrat

Auditor's Remuneration - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Analysis of income and expense [abstract]
Remuneration for audit services to retirement benefit plans for employees of subsidiaries	$ 1	$ 1	$ 1

Post-Balance Sheet Events (Deta

Post-Balance Sheet Events (Details) - USD ($) $ / shares in Units, $ in Billions	3 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Forecast \| Pipeline Company LLC \| Disposal group, disposed of by sale, not discontinued operations \| Disposal of major subsidiary
Disclosure of non-adjusting events after reporting period [line items]
Proportion of ownership interest in subsidiary sold	79.00%
Consideration received, number of common units (in shares)	160,000,000
Consideration received, perpetual convertible preferred units	$ 1.2
Consideration received, perpetual convertible preferred units (in usd per share)	$ 23.63
Shell Midstream Partners, L.P.
Disclosure of non-adjusting events after reporting period [line items]
Percentage of General Partner Interest		2.00%

Uncategorized Items - royaldutc

Label	Element	Value
Longterm Decommissioning Restoration And Other Provisions	rdsa_LongtermDecommissioningRestorationAndOtherProvisions	$ 21,186,000,000
Current Decommissioning Restoration And Other Provisions	rdsa_CurrentDecommissioningRestorationAndOtherProvisions	3,341,000,000
Decommissioning Restoration And Other Provisions	rdsa_DecommissioningRestorationAndOtherProvisions	24,527,000,000
Deferred Tax Liability Before Offsetting	rdsa_DeferredTaxLiabilityBeforeOffsetting	32,070,000,000
Deferred Tax Assets Before Offsetting	rdsa_DeferredTaxAssetsBeforeOffsetting	29,330,000,000
Other temporary differences [member]
Deferred Tax Liability Before Offsetting	rdsa_DeferredTaxLiabilityBeforeOffsetting	2,769,000,000
Deferred Tax Assets Before Offsetting	rdsa_DeferredTaxAssetsBeforeOffsetting	4,276,000,000
Retirement Benefits [Member]
Deferred Tax Liability Before Offsetting	rdsa_DeferredTaxLiabilityBeforeOffsetting	1,674,000,000
Deferred Tax Assets Before Offsetting	rdsa_DeferredTaxAssetsBeforeOffsetting	3,310,000,000
Property, Plant And Equipment Related Temporary Differences [Member]
Deferred Tax Liability Before Offsetting	rdsa_DeferredTaxLiabilityBeforeOffsetting	27,627,000,000
Deferred Tax Assets Before Offsetting	rdsa_DeferredTaxAssetsBeforeOffsetting	3,718,000,000
Decommissioning And Other Provisions [Member]
Deferred Tax Assets Before Offsetting	rdsa_DeferredTaxAssetsBeforeOffsetting	5,859,000,000
Tax Losses Carried Forward [Member]
Deferred Tax Assets Before Offsetting	rdsa_DeferredTaxAssetsBeforeOffsetting	12,167,000,000
IFRS 16 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	4,000,000	[1]
IFRS 9 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	(50,000,000)
Accumulated other comprehensive income [member]
Accumulated Other Comprehensive Income As Revised	rdsa_AccumulatedOtherComprehensiveIncomeAsRevised	(22,182,000,000)
Other Reserves As Revised	rdsa_OtherReservesAsRevised	(22,182,000,000)
Share Plan Reserve [Member]
Other Reserves As Revised	rdsa_OtherReservesAsRevised	1,440,000,000
Share Premium Reserve [Member]
Other Reserves As Revised	rdsa_OtherReservesAsRevised	154,000,000
Shares Held In Trust [Member]
Equity	ifrs-full_Equity	(917,000,000)
Equity	ifrs-full_Equity	(1,260,000,000)
Shares Held In Trust [Member] \| IFRS 16 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	0	[1]
Shares Held In Trust [Member] \| IFRS 9 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	0
Issued capital [member]
Equity	ifrs-full_Equity	696,000,000
Equity	ifrs-full_Equity	685,000,000
Issued capital [member] \| IFRS 16 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	0	[1]
Issued capital [member] \| IFRS 9 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	0
Retained earnings [member]
Equity	ifrs-full_Equity	177,733,000,000
Equity	ifrs-full_Equity	182,610,000,000
Retained earnings [member] \| IFRS 16 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	4,000,000	[1]
Retained earnings [member] \| IFRS 9 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	88,000,000
Cash Flow Hedging Gains Losses [Member]
Accumulated Other Comprehensive Income As Revised	rdsa_AccumulatedOtherComprehensiveIncomeAsRevised	(627,000,000)
Non-controlling interests [member]
Equity	ifrs-full_Equity	3,456,000,000
Equity	ifrs-full_Equity	3,888,000,000
Non-controlling interests [member] \| IFRS 16 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	0	[1]
Non-controlling interests [member] \| IFRS 9 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	0
Foreign Currency Translation Differences [Member]
Accumulated Other Comprehensive Income As Revised	rdsa_AccumulatedOtherComprehensiveIncomeAsRevised	(8,735,000,000)
Merger reserve [member]
Other Reserves As Revised	rdsa_OtherReservesAsRevised	37,298,000,000
Equity attributable to owners of parent [member]
Equity	ifrs-full_Equity	198,650,000,000
Equity	ifrs-full_Equity	194,306,000,000
Equity attributable to owners of parent [member] \| IFRS 16 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	4,000,000	[1]
Equity attributable to owners of parent [member] \| IFRS 9 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	(50,000,000)
Equity Instrument Remeasurements [Member]
Accumulated Other Comprehensive Income As Revised	rdsa_AccumulatedOtherComprehensiveIncomeAsRevised	1,975,000,000
Other reserves [member]
Other Reserves As Revised	rdsa_OtherReservesAsRevised	16,794,000,000
Equity	ifrs-full_Equity	16,794,000,000
Equity	ifrs-full_Equity	16,615,000,000
Other reserves [member] \| IFRS 16 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	0	[1]
Other reserves [member] \| IFRS 9 [Member]
Cumulative Effect Of New Accounting Principle In Period Of Adoption1	rdsa_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption1	(138,000,000)
Debt Instruments Remeasurements [Member]
Accumulated Other Comprehensive Income As Revised	rdsa_AccumulatedOtherComprehensiveIncomeAsRevised	(6,000,000)
Capital redemption reserve [member]
Other Reserves As Revised	rdsa_OtherReservesAsRevised	84,000,000
Deferred Cost Of Hedging [Member]
Accumulated Other Comprehensive Income As Revised	rdsa_AccumulatedOtherComprehensiveIncomeAsRevised	(144,000,000)
Retirement Benefits Remeasurements [Member]
Accumulated Other Comprehensive Income As Revised	rdsa_AccumulatedOtherComprehensiveIncomeAsRevised	(14,645,000,000)
Legal proceedings provision [member]
Longterm Decommissioning Restoration And Other Provisions	rdsa_LongtermDecommissioningRestorationAndOtherProvisions	1,247,000,000
Current Decommissioning Restoration And Other Provisions	rdsa_CurrentDecommissioningRestorationAndOtherProvisions	213,000,000
Decommissioning Restoration And Other Provisions	rdsa_DecommissioningRestorationAndOtherProvisions	1,460,000,000
Redundancy [Member]
Longterm Decommissioning Restoration And Other Provisions	rdsa_LongtermDecommissioningRestorationAndOtherProvisions	280,000,000
Current Decommissioning Restoration And Other Provisions	rdsa_CurrentDecommissioningRestorationAndOtherProvisions	441,000,000
Decommissioning Restoration And Other Provisions	rdsa_DecommissioningRestorationAndOtherProvisions	721,000,000
Other Provision [Member]
Longterm Decommissioning Restoration And Other Provisions	rdsa_LongtermDecommissioningRestorationAndOtherProvisions	1,528,000,000
Current Decommissioning Restoration And Other Provisions	rdsa_CurrentDecommissioningRestorationAndOtherProvisions	1,547,000,000
Decommissioning Restoration And Other Provisions	rdsa_DecommissioningRestorationAndOtherProvisions	3,075,000,000
Other environment related provision [member]
Longterm Decommissioning Restoration And Other Provisions	rdsa_LongtermDecommissioningRestorationAndOtherProvisions	1,074,000,000
Current Decommissioning Restoration And Other Provisions	rdsa_CurrentDecommissioningRestorationAndOtherProvisions	264,000,000
Decommissioning Restoration And Other Provisions	rdsa_DecommissioningRestorationAndOtherProvisions	1,338,000,000
Provision for decommissioning, restoration and rehabilitation costs [member]
Longterm Decommissioning Restoration And Other Provisions	rdsa_LongtermDecommissioningRestorationAndOtherProvisions	17,057,000,000
Current Decommissioning Restoration And Other Provisions	rdsa_CurrentDecommissioningRestorationAndOtherProvisions	876,000,000
Decommissioning Restoration And Other Provisions	rdsa_DecommissioningRestorationAndOtherProvisions	17,933,000,000
Gross carrying amount [member]
Property, plant and equipment	ifrs-full_PropertyPlantAndEquipment	430,395,000,000
Right-of-use assets	ifrs-full_RightofuseAssets	32,114,000,000
Gross carrying amount [member] \| Exploration and evaluation assets [member]
Property, plant and equipment	ifrs-full_PropertyPlantAndEquipment	21,181,000,000
Gross carrying amount [member] \| Manufacturing Supply And Distribution [Member]
Property, plant and equipment	ifrs-full_PropertyPlantAndEquipment	97,694,000,000
Gross carrying amount [member] \| Production [Member]
Property, plant and equipment	ifrs-full_PropertyPlantAndEquipment	285,252,000,000
Gross carrying amount [member] \| Other property, plant and equipment [member]
Property, plant and equipment	ifrs-full_PropertyPlantAndEquipment	26,268,000,000
Gross carrying amount [member] \| Exploration and evaluation assets [member]
Right-of-use assets	ifrs-full_RightofuseAssets	0
Gross carrying amount [member] \| Manufacturing Supply And Distribution [Member]
Right-of-use assets	ifrs-full_RightofuseAssets	10,718,000,000
Gross carrying amount [member] \| Production [Member]
Right-of-use assets	ifrs-full_RightofuseAssets	16,379,000,000
Gross carrying amount [member] \| Other assets [member]
Right-of-use assets	ifrs-full_RightofuseAssets	5,017,000,000
Derivatives [member]
Net debt	ifrs-full_NetDebt	1,345,000,000
Non Current Debt [Member]
Net debt	ifrs-full_NetDebt	79,815,000,000
Cash And Cash Equivalent [Member]
Net debt	ifrs-full_NetDebt	(26,741,000,000)
Current Debt [Member]
Net debt	ifrs-full_NetDebt	$ 13,046,000,000

[1]	[A] See Note 3 .