Shell (SHEL) 6-K 30 Jul 20 2020 Q2 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2020
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity File Number	1-32575
Entity Registrant Name	Royal Dutch Shell plc
Entity Central Index Key	0001306965
Current Fiscal Year End Date	--12-31
Entity Address, Address Line One	Carel van Bylandtlaan 30
Entity Address, Postal Zip Code	2596 HR
Entity Address, City or Town	The Hague
Entity Address, Country	NL

Consolidated Statement of Incom

Consolidated Statement of Income - USD ($) $ in Millions		3 Months Ended			6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Profit or loss [abstract]
Revenue	[1]	$ 32,504	$ 60,029	$ 90,544	$ 92,533	$ 174,278
Share of profit of joint ventures and associates		(161)	854	632	693	2,116
Interest and other income		148	76	662	224	1,105
Total revenue and other income		32,491	60,959	91,838	93,450	177,499
Purchases		18,093	43,213	68,590	61,306	128,513
Production and manufacturing expenses		5,822	5,982	6,835	11,803	13,189
Selling, distribution and administrative expenses		2,370	2,393	2,881	4,763	5,233
Research and development		232	243	225	475	437
Exploration		723	294	439	1,018	745
Depreciation, depletion and amortisation	[2]	28,089	7,093	6,699	35,182	12,649
Interest expense		1,070	1,118	1,252	2,188	2,411
Total expenditure		56,398	60,336	86,920	116,735	163,176
Income/(loss) before taxation		(23,907)	623	4,917	(23,284)	14,323
Taxation charge/(credit)		(5,806)	646	1,755	(5,160)	5,003
Income/(loss) for the period	[1]	(18,101)	(23)	3,162	(18,124)	9,319
Income/(loss) attributable to non-controlling interest		30	1	164	31	320
Income/(loss) attributable to Royal Dutch Shell plc shareholders		$ (18,131)	$ (24)	$ 2,998	$ (18,155)	$ 8,999
Basic earnings per share ($ per share)	[3]	$ (2.33)	$ 0	$ 0.37	$ (2.33)	$ 1.11
Diluted earnings per share ($ per share)	[3]	$ (2.33)	$ 0	$ 0.37	$ (2.33)	$ 1.10
[1]	See Note 2 “Segment information”.
[2]	Includes impairment charges of $21,780 million ( Q1 2020 : $749 million ; half year 2020 : $22,529 million ) mainly triggered by revision of Shell's mid- and long-term commodity price and refining margin outlook . See Notes 1 and 7.
[3]	See Note 3 “Earnings per share”.

Consolidated Statement of Inc_2

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

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Millions		3 Months Ended			6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of comprehensive income [abstract]
Income/(loss) for the period	[1]	$ (18,101)	$ (23)	$ 3,162	$ (18,124)	$ 9,319
Items that may be reclassified to income in later periods:
- Currency translation differences		1,588	(3,935)	215	(2,347)	391
- Debt instruments remeasurements		43	(28)	18	15	29
- Cash flow hedging gains/(losses)		(137)	(152)	109	(289)	(348)
- Net investment hedging gains/(losses)		(99)	0	(8)	(99)	2
- Deferred cost of hedging		55	101	79	156	105
- Share of other comprehensive income/(loss) of joint ventures and associates		30	(60)	(1)	(30)	(56)
Total		1,481	(4,074)	413	(2,593)	125
Items that are not reclassified to income in later periods:
- Retirement benefits remeasurements		(4,924)	1,756	(1,172)	(3,167)	(2,646)
- Equity instruments remeasurements		77	(137)	(73)	(60)	30
- Share of other comprehensive income/(loss) of joint ventures and associates		19	48	(6)	67	(5)
Total		(4,828)	1,667	(1,251)	(3,160)	(2,621)
Other comprehensive income/(loss) for the period		(3,347)	(2,407)	(839)	(5,753)	(2,496)
Comprehensive income/(loss) for the period		(21,448)	(2,430)	2,323	(23,877)	6,823
Comprehensive income/(loss) attributable to non-controlling interest		43	(123)	180	(80)	358
Comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders		$ (21,490)	$ (2,307)	$ 2,143	$ (23,797)	$ 6,465
[1]	See Note 2 “Segment information”.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet - USD ($) $ in Millions		Jun. 30, 2020	Dec. 31, 2019
Non-current assets
Intangible assets		$ 23,163	$ 23,486
Property, plant and equipment		213,100	238,349
Joint ventures and associates		21,771	22,808
Investments in securities		3,144	2,989
Deferred tax		15,573	10,524
Retirement benefits	[1]	3,135	4,717
Trade and other receivables		7,681	8,085
Derivative financial instruments	[2]	1,331	689
Non-current assets		288,898	311,647
Current assets
Inventories		17,726	24,071
Trade and other receivables		32,375	43,414
Derivative financial instruments	[2]	8,161	7,149
Cash and cash equivalents		27,939	18,055
Current assets		86,201	92,689
Total assets		375,098	404,336
Non-current liabilities
Debt		87,460	81,360
Trade and other payables		2,731	2,342
Derivative financial instruments	[2]	1,452	1,209
Deferred tax		11,743	14,522
Retirement benefits	[1]	15,881	13,017
Decommissioning and other provisions	[3]	25,993	21,799
Non-current liabilities		145,260	134,249
Current liabilities
Debt		17,530	15,064
Trade and other payables		34,615	49,208
Derivative financial instruments	[2]	7,217	5,429
Taxes payable		6,479	6,693
Retirement benefits		391	419
Decommissioning and other provisions		3,160	2,811
Current liabilities		69,393	79,624
Total liabilities		214,653	213,873
Equity attributable to Royal Dutch Shell plc shareholders		157,156	186,476
Non-controlling interest	[4]	3,289	3,987
Total equity		160,445	190,463
Total liabilities and equity		$ 375,098	$ 404,336
[1]	The change is mainly driven by a decrease in the weighted average discount rate applied caused by falling credit spreads and increasing market estimates of future inflation. See Note 1.
[2]	See Note 6 “Derivative financial instruments and debt excluding lease liabilities”.
[3]	The discount rate applied at June 30, 2020 was 1.75% ( December 31, 2019 : 3.0% ). Compared with December 31, 2019, non-current decommissioning and restoration provisions increased by $3,999 million as a result of the change in the discount rate, to $25,993 million at June 30, 2020.
[4]	The change is mainly related to the non-controlling interest in Shell Midstream Partners, L.P. (“SHLX”) following the completion of the sale of Shell's 79% interest in the Mattox Pipeline Company LLC and certain logistics assets at the Shell Norco Manufacturing Complex to SHLX.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions		6 Months Ended	12 Months Ended
		Jun. 30, 2020	Dec. 31, 2019
Statement1 [Line Items]
Discount rate, other provisions		1.75%	3.00%
Decommissioning and other provisions	[1]	$ 25,993	$ 21,799
Mattox Pipeline Company LLC | Disposal group, disposed of by sale, not discontinued operations
Statement1 [Line Items]
Proportion of ownership interest in subsidiary sold		79.00%
Decommissioning and restoration
Statement1 [Line Items]
Increase in provisions		$ 3,999
[1]	The discount rate applied at June 30, 2020 was 1.75% ( December 31, 2019 : 3.0% ). Compared with December 31, 2019, non-current decommissioning and restoration provisions increased by $3,999 million as a result of the change in the discount rate, to $25,993 million at June 30, 2020.

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Millions		Total	Total	Share capital	[1]	Shares held in trust	Other reserves	[2]	Retained earnings	Non-controlling interest
Beginning balance at Dec. 31, 2018		$ 202,538	$ 198,650	$ 685		$ (1,260)	$ 16,615		$ 182,610	$ 3,888
Comprehensive income/(loss) for the period		6,823	6,465				(2,534)		8,999	358
Transfer from other comprehensive income							(102)		102
Dividends		(7,969)	(7,699)						(7,699)	(270)
Repurchases of shares		(5,021)	(5,021)	(12)			12		(5,021)
Share-based compensation		(118)	(118)			842	(276)		(683)
Other changes in non-controlling interest		2	1						1	1
Ending balance at Jun. 30, 2019		196,254	192,278	674		(419)	13,715		178,308	3,977
Beginning balance at Dec. 31, 2019		190,463	186,476	657		(1,063)	14,451		172,431	3,987
Comprehensive income/(loss) for the period		(23,877)	(23,797)				(5,642)		(18,155)	(80)
Transfer from other comprehensive income							17		(17)
Dividends	[3]	(4,896)	(4,718)						(4,718)	(178)
Repurchases of shares		(1,214)	(1,214)	(6)			6		(1,214)
Share-based compensation		(16)	(16)			539	(324)		(231)
Other changes in non-controlling interest		(14)	426						426	(440)
Ending balance at Jun. 30, 2020		$ 160,445	$ 157,156	$ 651		$ (524)	$ 8,508		$ 148,521	$ 3,289
[1]	See Note 4 “Share capital”.
[2]	See Note 5 “Other reserves”.
[3]	The amount charged to retained earnings is based on prevailing exchange rates on payment date.

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions		3 Months Ended			6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of cash flows [abstract]
Income before taxation for the period		$ (23,907)	$ 623	$ 4,917	$ (23,284)	$ 14,323
Adjustment for:
- Interest expense (net)		889	897	1,030	1,786	1,926
- Depreciation, depletion and amortisation		28,089	7,093	6,699	35,182	12,649
- Exploration well write-offs		518	83	202	601	321
- Net (gains)/losses on sale and revaluation of non-current assets and businesses		(128)	106	(379)	(21)	(444)
- Share of (profit)/loss of joint ventures and associates		161	(854)	(632)	(693)	(2,116)
- Dividends received from joint ventures and associates		610	531	1,217	1,141	1,961
- (Increase)/decrease in inventories		(3,713)	9,594	(61)	5,881	(2,902)
- (Increase)/decrease in current receivables		3,959	6,314	308	10,273	(1,117)
- Increase/(decrease) in current payables		(4,226)	(8,430)	321	(12,655)	1,104
- Derivative financial instruments		837	(171)	(480)	665	(1,589)
- Retirement benefits		293	(91)	30	203	52
- Decommissioning and other provisions		392	(102)	8	290	(294)
- Other		(480)	579	(39)	98	(13)
Tax paid		(730)	(1,321)	(2,110)	(2,051)	(4,199)
Cash flow from operating activities		2,563	14,851	11,031	17,415	19,661
Capital expenditure		(3,436)	(4,263)	(5,150)	(7,699)	(10,272)
Investments in joint ventures and associates		(161)	(559)	(160)	(720)	(601)
Investments in equity securities		(20)	(147)	(26)	(167)	(65)
Proceeds from sale of property, plant and equipment and businesses		211	1,613	644	1,824	822
Proceeds from sale of joint ventures and associates		423	547	102	970	646
Proceeds from sale of equity securities		62	73	17	135	288
Interest received		118	192	220	310	457
Other investing cash inflows		1,174	855	592	2,029	1,272
Other investing cash outflows		(691)	(1,028)	(404)	(1,719)	(1,335)
Cash flow from investing activities		(2,320)	(2,718)	(4,166)	(5,039)	(8,788)
Net increase/(decrease) in debt with maturity period within three months		90	321	145	412	55
Other debt:
- New borrowings		15,238	1,003	180	16,241	320
- Repayments		(7,113)	(2,723)	(2,848)	(9,836)	(4,381)
Interest paid		(1,088)	(1,033)	(1,214)	(2,121)	(2,329)
Derivative financial instruments		324	(81)	45	243	0
Change in non-controlling interest		(32)	(8)	0	(40)	(2)
Cash dividends paid to:
– Royal Dutch Shell plc shareholders	[1]	(1,397)	(3,483)	(3,825)	(4,880)	(7,700)
– Non-controlling interest		(68)	(110)	(203)	(178)	(271)
Repurchases of shares		(216)	(1,486)	(2,142)	(1,702)	(4,396)
Shares held in trust: net sales/(purchases) and dividends received		(18)	(182)	(7)	(199)	(463)
Cash flow from financing activities		5,721	(7,781)	(9,868)	(2,060)	(19,168)
Currency translation differences relating to cash and cash equivalents		164	(595)	4	(431)	24
Increase/(decrease) in cash and cash equivalents		6,128	3,756	(3,000)	9,884	(8,271)
Cash and cash equivalents at beginning of period		21,811	18,055	21,470	18,055	26,741
Cash and cash equivalents at end of period		$ 27,939	$ 21,811	$ 18,470	$ 27,939	$ 18,470
[1]	Cash dividends paid represents the payment of net dividends (after deduction of withholding taxes where applicable) and payment of withholding taxes on dividends paid in the previous quarter. Cash dividends paid during the second quarter 2020 is the total of the net dividend paid relating to the first quarter 2020 gross dividend and withholding taxes paid in relation to the fourth quarter 2019 gross dividend.

Basis of Preparation

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

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2020
Operating Segments [Abstract]
Segment Information	Segment information With effect from 2020, Shell's reporting segments consist of Integrated Gas, Upstream, Oil Products, Chemicals and Corporate, reflecting the way Shell reviews and assesses its performance. Oil Products and Chemicals businesses were previously reported under the Downstream segment. Oil sands mining activities, previously included in the Upstream segment, are reported under Oil Products. Comparative information has been reclassified. Segment earnings are presented on a current cost of supplies basis (CCS earnings), which is the earnings measure used by the Chief Executive Officer for the purposes of making decisions about allocating resources and assessing performance. On this basis, the purchase price of volumes sold during the period is based on the current cost of supplies during the same period after making allowance for the tax effect. CCS earnings therefore exclude the effect of changes in the oil price on inventory carrying amounts. Sales between segments are based on prices generally equivalent to commercially available prices. With effect from January 1, 2020, additional contracts are classified as held for trading purposes and consequently revenue is reported on a net rather than gross basis. The effect on revenue for the second quarter 2020 is a reduction of $8,028 million ( Q1 2020 : $16,313 million ). INFORMATION BY SEGMENT Quarters $ million Half year Q2 2020 Q1 2020 Q2 2019 2020 2019 Third-party revenue 7,436 10,157 8,942 Integrated Gas 17,593 20,582 1,177 2,344 2,346 Upstream 3,521 4,647 21,596 44,297 75,837 Oil Products 65,893 141,888 2,283 3,221 3,406 Chemicals 5,504 7,138 12 11 13 Corporate 22 24 32,504 60,029 90,544 Total third-party revenue¹ 92,533 174,278 Inter-segment revenue² 558 891 1,045 Integrated Gas 1,449 2,137 4,117 6,476 8,827 Upstream 10,592 18,359 1,082 1,851 1,950 Oil Products 2,933 4,130 475 875 1,088 Chemicals 1,350 2,054 — — — Corporate — — CCS earnings (7,959 ) 1,812 1,340 Integrated Gas (6,147 ) 4,134 (6,721 ) (863 ) 1,435 Upstream (7,584 ) 3,059 (3,023 ) 2,211 1,299 Oil Products (811 ) 2,523 164 146 (107) Chemicals 311 345 (805 ) (453 ) (789 ) Corporate (1,258 ) (1,460 ) (18,343 ) 2,854 3,177 Total (15,490 ) 8,601 1. Includes revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. Second quarter 2020 included income of $1,405 million ( Q1 2020 : $6,686 million income; half year 2020 : $8,091 million income). This amount includes both the reversal of prior gains of $686 million ( Q1 2020 : $317 million ) related to sales contracts and prior losses of $507 million ( Q1 2020 : $76 million ) related to purchase contracts that were previously recognised and where physical settlement has taken place in the second quarter 2020 . 2. Comparative information for inter-segment revenue for Upstream, Oil Products and Chemicals has been revised to conform with reporting segment changes applicable from 2020. Inter-segment revenue for Integrated Gas for the half year 2019 has been revised from $1,989 million to amend for certain intra-segment transactions previously reported as inter-segment revenue. RECONCILIATION OF INCOME FOR THE PERIOD TO CCS EARNINGS Quarters $ million Half year Q2 2020 Q1 2020 Q2 2019 2020 2019 (18,131 ) (24 ) 2,998 Income/(loss) attributable to Royal Dutch Shell plc shareholders (18,155 ) 8,999 30 1 164 Income/(loss) attributable to non-controlling interest 31 320 (18,101 ) (23 ) 3,162 Income/(loss) for the period (18,124 ) 9,319 Current cost of supplies adjustment: (432 ) 3,774 30 Purchases 3,342 (955 ) 98 (916 ) 1 Taxation (819 ) 237 92 19 (16 ) Share of profit/(loss) of joint ventures and associates 111 — (242 ) 2,876 15 Current cost of supplies adjustment 2,634 (719 ) of which: (246 ) 2,780 27 Attributable to Royal Dutch Shell plc shareholders 2,535 (681 ) 4 96 (12 ) Attributable to non-controlling interest 100 (38 ) (18,343 ) 2,854 3,177 CCS earnings (15,490 ) 8,601 of which: (18,377 ) 2,756 3,025 CCS earnings attributable to Royal Dutch Shell plc shareholders (15,620 ) 8,318 34 97 152 CCS earnings attributable to non-controlling interest 131 282

Earnings per Share

Earnings per Share	6 Months Ended
	Jun. 30, 2020
Earnings per share [abstract]
Earnings per Share	Earnings per share EARNINGS PER SHARE Quarters Half year Q2 2020 Q1 2020 Q2 2019 2020 2019 (18,131 ) (24 ) 2,998 Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million) (18,155 ) 8,999 Weighted average number of shares used as the basis for determining: 7,789.8 7,819.8 8,100.8 Basic earnings per share (million) 7,804.8 8,126.3 7,789.8 7,819.8 8,153.7 Diluted earnings per share (million) 7,804.8 8,182.1

Share Capital

Share Capital	6 Months Ended
	Jun. 30, 2020
Share Capital, Reserves And Other Equity Interest [Abstract]
Share Capital	Share capital ISSUED AND FULLY PAID ORDINARY SHARES OF €0.07 EACH 1 Number of shares Nominal value ($ million) A B A B Total At January 1, 2020 4,151,787,517 3,729,407,107 349 308 657 Repurchases of shares (50,548,018 ) (23,223,271 ) (4 ) (2 ) (6 ) At June 30, 2020 4,101,239,499 3,706,183,836 345 306 651 At January 1, 2019 4,471,889,296 3,745,486,731 376 309 685 Repurchases of shares (139,414,447 ) — (12 ) — (12 ) At June 30, 2019 4,332,474,849 3,745,486,731 365 309 674 1. Share capital at June 30, 2020 also included 50,000 issued and fully paid sterling deferred shares of £1 each. At Royal Dutch Shell plc’s Annual General Meeting on May 19, 2020 the Board was authorised to allot ordinary shares in Royal Dutch Shell plc, and to grant rights to subscribe for, or to convert, any security into ordinary shares in Royal Dutch Shell plc, up to an aggregate nominal amount of €182.7 million (representing 2,611 million ordinary shares of €0.07 each), and to list such shares or rights on any stock exchange. This authority expires at the earlier of the close of business on August 19, 2021 , and the end of the Annual General Meeting to be held in 2021 , unless previously renewed, revoked or varied by Royal Dutch Shell plc in a general meeting.

Other Reserves

Other Reserves	6 Months Ended
	Jun. 30, 2020
Share Capital, Reserves And Other Equity Interest [Abstract]
Other Reserves	Other reserves OTHER RESERVES $ million Merger reserve Share premium reserve Capital redemption reserve Share plan reserve Accumulated other comprehensive income Total At January 1, 2020 37,298 154 123 1,049 (24,173 ) 14,451 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — (5,642 ) (5,642 ) Transfer from other comprehensive income — — — — 17 17 Repurchases of shares — — 6 — — 6 Share-based compensation — — — (324 ) — (324 ) At June 30, 2020 37,298 154 129 725 (29,798 ) 8,508 At January 1, 2019 37,298 154 95 1,098 (22,030 ) 16,615 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — (2,534 ) (2,534 ) Transfer from other comprehensive income — — — — (102 ) (102 ) Repurchases of shares — — 12 — — 12 Share-based compensation — — — (276 ) — (276 ) At June 30, 2019 37,298 154 107 821 (24,664 ) 13,715 The merger reserve and share premium reserve were established as a consequence of Royal Dutch Shell plc becoming the single parent company of Royal Dutch Petroleum Company and The “Shell” Transport and Trading Company, p.l.c., now The Shell Transport and Trading Company Limited, in 2005. The merger reserve increased in 2016 following the issuance of shares for the acquisition of BG Group plc. The capital redemption reserve was established in connection with repurchases of shares of Royal Dutch Shell plc. The share plan reserve is in respect of equity-settled share-based compensation plans.

Derivative Financial Instrument

Derivative Financial Instruments and Debt Excluding Lease Liabilities	6 Months Ended
	Jun. 30, 2020
Financial Instruments [Abstract]
Derivative Financial Instruments and Debt Excluding Lease Liabilities	Derivative financial instruments and debt excluding lease liabilities As disclosed in the Consolidated Financial Statements for the year ended December 31, 2019 , presented in the Annual Report and Accounts and Form 20-F for that year, Shell is exposed to the risks of changes in fair value of its financial assets and liabilities. The fair values of the financial assets and liabilities are defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Methods and assumptions used to estimate the fair values at June 30, 2020 , are consistent with those used in the year ended December 31, 2019 , though the carrying amounts of derivative financial instruments measured using predominantly unobservable inputs have changed since that date. The table below provides the comparison of the fair value with the carrying amount of debt excluding lease liabilities, disclosed in accordance with IFRS 7 Financial Instruments: Disclosures . DEBT EXCLUDING LEASE LIABILITIES $ million June 30, 2020 December 31, 2019 Carrying amount 75,918 65,887 Fair value¹ 82,369 71,163 1. Mainly determined from the prices quoted for these securities.

Impairments

Impairments	6 Months Ended
	Jun. 30, 2020
Impairment Of Assets [Abstract]
Impairments	Impairments The impairment loss in the second quarter 2020 was mainly triggered by revision of Shell's mid- and long-term commodity price and refining margin outlook reflecting the expected effects of the COVID-19 pandemic and related macroeconomic as well as energy market demand and supply fundamentals. Impairments losses of $16,842 million post-tax ( $22,332 million pre-tax, of which $21,780 million recognised in depreciation, depletion and amortisation and $552 million recognised in share of profit of joint ventures and associates) mainly related to Integrated Gas for $8,151 million post-tax ( $11,191 million pre-tax), mainly relating to the QGC Integrated Gas asset and Prelude floating LNG both in Australia, to Upstream for $4,658 million post-tax ( $6,281 million pre-tax) mainly related to two unconventional assets in North America, a project in Nigeria (OPL245), two offshore projects in Brazil, four offshore projects in Europe and an asset in the US Gulf of Mexico, to Oil Products for $4,027 million post-tax ( $4,851 million pre-tax) mainly relating to three refineries in Europe and North America, and to Corporate for $5 million post-tax ( $9 million pre-tax). For impairment testing purposes, the respective carrying amounts of property, plant and equipment and intangible assets were compared with their value in use. Cash flow projections used in the determination of value in use were made using management’s forecasts of commodity prices, market supply and demand, potential costs associated with operational GHG emissions, product margins including forecast refining margins and expected production volumes. These cash flows were adjusted for the risks specific to the assets, and therefore these risks were not included in the determination of the discount rate applied. The nominal pre-tax rate applied in the second quarter 2020 was 6% ( 2019 : 6% ). Oil and gas price assumptions applied for impairment testing in Integrated Gas and Upstream are reviewed and, where necessary, adjusted on a periodic basis. Reviews include comparison with available market data and forecasts that reflect developments in demand such as global economic growth, technology efficiency, policy measures. Factors impacting supply include consideration of investment and resource potential, cost of development of new supply, and behaviour of major resource holders. The near-term commodity price assumptions applied in impairment testing in the second quarter 2020 were as follows: Commodity price assumptions [A] 2020 2021 2022 2023 Brent crude oil ($/b) 35 40 50 60 Henry Hub natural gas ($/MMBtu) 1.75 2.50 2.50 2.75 [A] Money of the day. The long-term price assumptions applied were $60 per barrel (/b) for Brent crude oil and $3.00 per million British thermal units (/MMBtu) for Henry Hub natural gas, both at real term 2020 . Until 2019 management’s estimate of longer-term refining margins in Oil Products was based on the reversion to mean methodology, unless a fundamental shift in markets had been identified, over the life of the refineries. Under this approach, it is assumed that refining margins would revert to historical averages over time. As from second quarter 2020 , a different price methodology has been applied, based on Shell management's understanding and interpretation of demand and supply fundamentals in the near term and taking into account various other factors such as industry rationalisation and energy transition in the long term. This resulted in a downward revision of average long-term refining margins by around 30% from previous assumptions applied. Approximately 50% of the combined “Property, Plant and Equipment, Joint Ventures and Associates as well as Intangible Assets” carrying amount was tested for impairment in the second quarter 2020 . The main sensitivity in the impairment test is the long term Brent price assumption. For sensitivity purposes, a decrease from 2024 of the long-term Brent price assumption to $55 /b (real term 2020 ), would ceteris paribus result in some additional $6 - $7 billion pre-tax impairment at June 30, 2020 .

Basis of Preparation (Policies)

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

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2020
Operating Segments [Abstract]
Summary of Information by Segment	INFORMATION BY SEGMENT Quarters $ million Half year Q2 2020 Q1 2020 Q2 2019 2020 2019 Third-party revenue 7,436 10,157 8,942 Integrated Gas 17,593 20,582 1,177 2,344 2,346 Upstream 3,521 4,647 21,596 44,297 75,837 Oil Products 65,893 141,888 2,283 3,221 3,406 Chemicals 5,504 7,138 12 11 13 Corporate 22 24 32,504 60,029 90,544 Total third-party revenue¹ 92,533 174,278 Inter-segment revenue² 558 891 1,045 Integrated Gas 1,449 2,137 4,117 6,476 8,827 Upstream 10,592 18,359 1,082 1,851 1,950 Oil Products 2,933 4,130 475 875 1,088 Chemicals 1,350 2,054 — — — Corporate — — CCS earnings (7,959 ) 1,812 1,340 Integrated Gas (6,147 ) 4,134 (6,721 ) (863 ) 1,435 Upstream (7,584 ) 3,059 (3,023 ) 2,211 1,299 Oil Products (811 ) 2,523 164 146 (107) Chemicals 311 345 (805 ) (453 ) (789 ) Corporate (1,258 ) (1,460 ) (18,343 ) 2,854 3,177 Total (15,490 ) 8,601 1. Includes revenue from sources other than from contracts with customers, which mainly comprises the impact of fair value accounting of commodity derivatives. Second quarter 2020 included income of $1,405 million ( Q1 2020 : $6,686 million income; half year 2020 : $8,091 million income). This amount includes both the reversal of prior gains of $686 million ( Q1 2020 : $317 million ) related to sales contracts and prior losses of $507 million ( Q1 2020 : $76 million ) related to purchase contracts that were previously recognised and where physical settlement has taken place in the second quarter 2020 . 2. Comparative information for inter-segment revenue for Upstream, Oil Products and Chemicals has been revised to conform with reporting segment changes applicable from 2020. Inter-segment revenue for Integrated Gas for the half year 2019 has been revised from $1,989 million to amend for certain intra-segment transactions previously reported as inter-segment revenue.
Summary of Reconciliation of CCS Earnings to Income	RECONCILIATION OF INCOME FOR THE PERIOD TO CCS EARNINGS Quarters $ million Half year Q2 2020 Q1 2020 Q2 2019 2020 2019 (18,131 ) (24 ) 2,998 Income/(loss) attributable to Royal Dutch Shell plc shareholders (18,155 ) 8,999 30 1 164 Income/(loss) attributable to non-controlling interest 31 320 (18,101 ) (23 ) 3,162 Income/(loss) for the period (18,124 ) 9,319 Current cost of supplies adjustment: (432 ) 3,774 30 Purchases 3,342 (955 ) 98 (916 ) 1 Taxation (819 ) 237 92 19 (16 ) Share of profit/(loss) of joint ventures and associates 111 — (242 ) 2,876 15 Current cost of supplies adjustment 2,634 (719 ) of which: (246 ) 2,780 27 Attributable to Royal Dutch Shell plc shareholders 2,535 (681 ) 4 96 (12 ) Attributable to non-controlling interest 100 (38 ) (18,343 ) 2,854 3,177 CCS earnings (15,490 ) 8,601 of which: (18,377 ) 2,756 3,025 CCS earnings attributable to Royal Dutch Shell plc shareholders (15,620 ) 8,318 34 97 152 CCS earnings attributable to non-controlling interest 131 282

Earnings per Share (Tables)

Earnings per Share (Tables)	6 Months Ended
	Jun. 30, 2020
Earnings per share [abstract]
Schedule of Earnings per Share	EARNINGS PER SHARE Quarters Half year Q2 2020 Q1 2020 Q2 2019 2020 2019 (18,131 ) (24 ) 2,998 Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million) (18,155 ) 8,999 Weighted average number of shares used as the basis for determining: 7,789.8 7,819.8 8,100.8 Basic earnings per share (million) 7,804.8 8,126.3 7,789.8 7,819.8 8,153.7 Diluted earnings per share (million) 7,804.8 8,182.1

Share Capital (Tables)

Share Capital (Tables)	6 Months Ended
	Jun. 30, 2020
Share Capital, Reserves And Other Equity Interest [Abstract]
Summary of Issued and Fully Paid Ordinary Shares	ISSUED AND FULLY PAID ORDINARY SHARES OF €0.07 EACH 1 Number of shares Nominal value ($ million) A B A B Total At January 1, 2020 4,151,787,517 3,729,407,107 349 308 657 Repurchases of shares (50,548,018 ) (23,223,271 ) (4 ) (2 ) (6 ) At June 30, 2020 4,101,239,499 3,706,183,836 345 306 651 At January 1, 2019 4,471,889,296 3,745,486,731 376 309 685 Repurchases of shares (139,414,447 ) — (12 ) — (12 ) At June 30, 2019 4,332,474,849 3,745,486,731 365 309 674 1. Share capital at June 30, 2020 also included 50,000 issued and fully paid sterling deferred shares of £1 each.

Other Reserves (Tables)

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

Derivative Financial Instrume_2

Derivative Financial Instruments and Debt Excluding Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
Financial Instruments [Abstract]
Comparison of the Fair Value with the Carrying Amount of Debt Excluding Lease Liabilities	The table below provides the comparison of the fair value with the carrying amount of debt excluding lease liabilities, disclosed in accordance with IFRS 7 Financial Instruments: Disclosures . DEBT EXCLUDING LEASE LIABILITIES $ million June 30, 2020 December 31, 2019 Carrying amount 75,918 65,887 Fair value¹ 82,369 71,163 1. Mainly determined from the prices quoted for these securities.

Impairments (Tables)

Impairments (Tables)	6 Months Ended
	Jun. 30, 2020
Impairment Of Assets [Abstract]
Summary of Commodity Price Assumptions Applied in Impairment Testing	The near-term commodity price assumptions applied in impairment testing in the second quarter 2020 were as follows: Commodity price assumptions [A] 2020 2021 2022 2023 Brent crude oil ($/b) 35 40 50 60 Henry Hub natural gas ($/MMBtu) 1.75 2.50 2.50 2.75 [A] Money of the day.

Segment Information - Narrative

Segment Information - Narrative (Details) - USD ($) $ in Millions		3 Months Ended			6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disclosure of reclassifications or changes in presentation [line items]
Reduction in revenue	[1]	$ (32,504)	$ (60,029)	$ (90,544)	$ (92,533)	$ (174,278)
Contracts classified as held for trading reported net
Disclosure of reclassifications or changes in presentation [line items]
Reduction in revenue		$ 8,028	$ 16,313
[1]	See Note 2 “Segment information”.

Segment Information - Informati

Segment Information - Information by Segment (Details) - USD ($) $ in Millions		3 Months Ended			6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disclosure of operating segments [line items]
Revenue	[1]	$ 32,504	$ 60,029	$ 90,544	$ 92,533	$ 174,278
Other revenue		1,405	6,686		8,091
Operating segments
Disclosure of operating segments [line items]
Revenue		32,504	60,029	90,544	92,533	174,278
Integrated Gas | Operating segments
Disclosure of operating segments [line items]
Revenue		7,436	10,157	8,942	17,593	20,582
Integrated Gas | Inter-segment
Disclosure of operating segments [line items]
Revenue		558	891	1,045	1,449	2,137
Upstream | Operating segments
Disclosure of operating segments [line items]
Revenue		1,177	2,344	2,346	3,521	4,647
Upstream | Inter-segment
Disclosure of operating segments [line items]
Revenue		4,117	6,476	8,827	10,592	18,359
Oil Products | Operating segments
Disclosure of operating segments [line items]
Revenue		21,596	44,297	75,837	65,893	141,888
Oil Products | Inter-segment
Disclosure of operating segments [line items]
Revenue		1,082	1,851	1,950	2,933	4,130
Chemicals | Operating segments
Disclosure of operating segments [line items]
Revenue		2,283	3,221	3,406	5,504	7,138
Chemicals | Inter-segment
Disclosure of operating segments [line items]
Revenue		475	875	1,088	1,350	2,054
Corporate | Operating segments
Disclosure of operating segments [line items]
Revenue		12	11	13	22	24
Corporate | Inter-segment
Disclosure of operating segments [line items]
Revenue		0	0	0	0	0
CCS Earnings
Disclosure of operating segments [line items]
CCS earnings		(18,343)	2,854	3,177	(15,490)	8,601
CCS Earnings | Integrated Gas
Disclosure of operating segments [line items]
CCS earnings		(7,959)	1,812	1,340	(6,147)	4,134
CCS Earnings | Upstream
Disclosure of operating segments [line items]
CCS earnings		(6,721)	(863)	1,435	(7,584)	3,059
CCS Earnings | Oil Products
Disclosure of operating segments [line items]
CCS earnings		(3,023)	2,211	1,299	(811)	2,523
CCS Earnings | Chemicals
Disclosure of operating segments [line items]
CCS earnings		164	146	(107)	311	345
CCS Earnings | Corporate
Disclosure of operating segments [line items]
CCS earnings		(805)	(453)	$ (789)	$ (1,258)	(1,460)
Previously stated | Integrated Gas | Inter-segment
Disclosure of operating segments [line items]
Revenue						$ 1,989
Sales contract
Disclosure of operating segments [line items]
Reversal of gains on sales contracts		686	317
Purchase contract
Disclosure of operating segments [line items]
Reversal of losses on purchase contracts		$ 507	$ 76
[1]	See Note 2 “Segment information”.

Segment Information - Summary o

Segment Information - Summary of Reconciliation of Income to CCS Earnings (Details) - USD ($) $ in Millions		3 Months Ended			6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Reconciliation Of Ccs Earnings To Income [Line Items]
Income/(loss) attributable to Royal Dutch Shell plc shareholders		$ (18,131)	$ (24)	$ 2,998	$ (18,155)	$ 8,999
Income/(loss) attributable to non-controlling interest		30	1	164	31	320
Income/(loss) for the period	[1]	(18,101)	(23)	3,162	(18,124)	9,319
CCS Earnings
Current cost of supplies adjustment:
Purchases		(432)	3,774	30	3,342	(955)
Taxation		98	(916)	1	(819)	237
Share of profit/(loss) of joint ventures and associates		92	19	(16)	111	0
Current cost of supplies adjustment		(242)	2,876	15	2,634	(719)
of which:
Attributable to Royal Dutch Shell plc shareholders		(246)	2,780	27	2,535	(681)
Attributable to non-controlling interest		4	96	(12)	100	(38)
CCS earnings		(18,343)	2,854	3,177	(15,490)	8,601
of which:
CCS earnings attributable to Royal Dutch Shell plc shareholders		(18,377)	2,756	3,025	(15,620)	8,318
CCS earnings attributable to non-controlling interest		$ 34	$ 97	$ 152	$ 131	$ 282
[1]	See Note 2 “Segment information”.

Earnings per Share - Schedule o

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

Share Capital - Summary of Issu

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Details) $ in Millions		6 Months Ended
		Jun. 30, 2020£ / shares€ / sharesshares	Jun. 30, 2020USD ($)shares	Jun. 30, 2019USD ($)shares
Disclosure of classes of share capital [line items]
Repurchases of shares			$ (1,214)	$ (5,021)
Share capital
Disclosure of classes of share capital [line items]
Beginning balance			657	685
Repurchases of shares	[1]		(6)	(12)
Ending balance			$ 651	$ 674
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			4,151,787,517	4,471,889,296
Repurchases of shares (in shares) | shares			(50,548,018)	(139,414,447)
Ending balance (in shares) | shares			4,101,239,499	4,332,474,849
Beginning balance			$ 349	$ 376
Repurchases of shares			(4)	(12)
Ending balance			$ 345	$ 365
Number of shares issued (in shares) | shares		50,000
Deferred shares (in gbp per share) | £ / shares		€ 1
Class B Shares | Share capital
Disclosure of classes of share capital [line items]
Par value per share (in eur per share) | € / shares		€ 0.07
Beginning balance (in shares) | shares			3,729,407,107	3,745,486,731
Repurchases of shares (in shares) | shares			(23,223,271)	0
Ending balance (in shares) | shares			3,706,183,836	3,745,486,731
Beginning balance			$ 308	$ 309
Repurchases of shares			(2)	0
Ending balance			$ 306	$ 309
Number of shares issued (in shares) | shares		50,000
Deferred shares (in gbp per share) | £ / shares		€ 1
[1]	See Note 4 “Share capital”.

Share Capital - Narrative (Deta

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

Other Reserves - Summary of Oth

Other Reserves - Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders (Details) - USD ($) $ in Millions		3 Months Ended			6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders		$ (21,490)	$ (2,307)	$ 2,143	$ (23,797)	$ 6,465
Repurchases of shares					(1,214)	(5,021)
Total
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			14,451		14,451	16,615
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					(5,642)	(2,534)
Transfer from other comprehensive income					17	(102)
Repurchases of shares	[1]				6	12
Share-based compensation					(324)	(276)
Ending balance		8,508		13,715	8,508	13,715
Merger reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			37,298		37,298	37,298
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0	0
Repurchases of shares					0	0
Share-based compensation					0	0
Ending balance		37,298		37,298	37,298	37,298
Share premium reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			154		154	154
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0	0
Repurchases of shares					0	0
Share-based compensation					0	0
Ending balance		154		154	154	154
Capital redemption reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			123		123	95
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0	0
Repurchases of shares					6	12
Share-based compensation					0	0
Ending balance		129		107	129	107
Share plan reserve
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			1,049		1,049	1,098
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					0	0
Transfer from other comprehensive income					0	0
Repurchases of shares					0	0
Share-based compensation					(324)	(276)
Ending balance		725		821	725	821
Accumulated other comprehensive income
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			$ (24,173)		(24,173)	(22,030)
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders					(5,642)	(2,534)
Transfer from other comprehensive income					17	(102)
Repurchases of shares					0	0
Share-based compensation					0	0
Ending balance		$ (29,798)		$ (24,664)	$ (29,798)	$ (24,664)
[1]	See Note 5 “Other reserves”.

Derivative Financial Instrume_3

Derivative Financial Instruments and Debt Excluding Lease Liabilities - Comparison of the Fair Value with the Carrying Amount of Debt Excluding Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Financial Instruments [Abstract]
Carrying amount	$ 75,918	$ 65,887
Fair value	$ 82,369	$ 71,163

Impairments - Narrative (Detail

Impairments - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020USD ($)$ / bbl$ / MMBTU	Mar. 31, 2020USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment losses, post-tax	$ 16,842
Impairment losses, pre-tax	$ 22,332
Discount rate used in current estimate of value in use	6.00%		6.00%	6.00%
Decrease in average long-term refining margins	30.00%
Percentage of total carrying value of combined assets tested for impairment	50.00%
Depreciation, depletion and amortisation
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment losses, pre-tax	$ 21,780	$ 749	$ 22,529
Share of profit of joint ventures and associates
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment losses, pre-tax	552
Integrated Gas
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment losses, post-tax	8,151
Impairment losses, pre-tax	11,191
Upstream
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment losses, post-tax	4,658
Impairment losses, pre-tax	6,281
Oil Products
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment losses, post-tax	4,027
Impairment losses, pre-tax	4,851
Corporate
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment losses, post-tax	5
Impairment losses, pre-tax	$ 9
Brent crude oil ($/b)
Disclosure of impairment loss and reversal of impairment loss [line items]
Commodity price after 2023 | $ / bbl	60
Decrease from 2024 of the long-term commodity price | $ / bbl	55
Henry Hub natural gas ($/MMBtu)
Disclosure of impairment loss and reversal of impairment loss [line items]
Commodity price after 2023 | $ / MMBTU	3
Minimum
Disclosure of impairment loss and reversal of impairment loss [line items]
Decrease in commodity price, impact on pre-tax impairment	$ 6,000
Maximum
Disclosure of impairment loss and reversal of impairment loss [line items]
Decrease in commodity price, impact on pre-tax impairment	$ 7,000

Impairments - Commodity Price A

Impairments - Commodity Price Assumptions Applied in Impairment Testing (Details)	3 Months Ended
	Jun. 30, 2020$ / bbl$ / MMBTU
Brent crude oil ($/b)
Explanation Of Inputs Assumptions And Estimation Techniques Used To Apply Impairment Requirements Explanatory [Line Items]
2020 | $ / bbl	35
2021 | $ / bbl	40
2022 | $ / bbl	50
2023 | $ / bbl	60
Henry Hub natural gas ($/MMBtu)
Explanation Of Inputs Assumptions And Estimation Techniques Used To Apply Impairment Requirements Explanatory [Line Items]
2020 | $ / MMBTU	1.75
2021 | $ / MMBTU	2.50
2022 | $ / MMBTU	2.50
2023 | $ / MMBTU	2.75