Shell (SHEL) 6-K 2 Aug 19 2019 Q2 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2019
Documentand Entity Information [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Registrant Name	Royal Dutch Shell plc
Entity Central Index Key	0001306965
Current Fiscal Year End Date	--12-31
Entity File Number	1-32575
Entity Address, Address Line One	Carel van Bylandtlaan 30, 2596 HR
Entity Address, City or Town	The Hague
Entity Address, Country	Netherlands

Consolidated Statement of Incom

Consolidated Statement of Income - USD ($) $ in Millions		3 Months Ended					6 Months Ended
		Jun. 30, 2019	[2]	Mar. 31, 2019	[2]	Jun. 30, 2018	Jun. 30, 2019	[2]	Jun. 30, 2018
Income Statement [Abstract]
Revenue	[1]	$ 90,544		$ 83,735		$ 96,765	$ 174,278		$ 186,000
Share of profit of joint ventures and associates		632		1,484		716	2,116		1,755
Interest and other income		662		443		1,787	1,105		2,627
Total revenue and other income		91,838		85,662		99,268	177,499		190,382
Purchases		68,590		59,923		73,121	128,513		139,649
Production and manufacturing expenses		6,835		6,354		6,988	13,189		13,911
Selling, distribution and administrative expenses		2,881		2,352		2,781	5,233		5,369
Research and development		225		212		237	437		445
Exploration		439		306		243	745		473
Depreciation, depletion and amortisation		6,699		5,950		5,359	12,649		10,693
Interest expense		1,252		1,159		929	2,411		1,865
Total expenditure		86,920		76,256		89,658	163,176		172,405
Income/(loss) before taxation	[3]	4,917		9,406		9,610	14,323		17,977
Taxation charge/(credit)		1,755		3,248		3,422	5,003		5,758
Income/(loss) for the period	[1]	3,162		6,157		6,188	9,319		12,219
Income/(loss) attributable to non-controlling interest		164		156		164	320		296
Income/(loss) attributable to Royal Dutch Shell plc shareholders		$ 2,998		$ 6,001		$ 6,024	$ 8,999		$ 11,923
Basic earnings per share	[4]	$ 0.37		$ 0.74		$ 0.72	$ 1.11		$ 1.44
Diluted earnings per share	[4]	$ 0.37		$ 0.73		$ 0.72	$ 1.10		$ 1.42
[1]	See Note 2 “Segment information”.
[2]	See Note 8 “Adoption of IFRS 16 Leases”.
[3]	See Note 7 “Change in presentation of Consolidated Statement of Cash Flows”.
[4]	See Note 3 “Earnings per share”.

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Millions		3 Months Ended					6 Months Ended
		Jun. 30, 2019		Mar. 31, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Statement Of Comprehensive Income [Abstract]
Income/(loss) for the period	[1]	$ 3,162	[2]	$ 6,157	[2]	$ 6,188	$ 9,319	[2]	$ 12,219
Items that may be reclassified to income in later periods:
- Currency translation differences		215		176		(2,782)	391		(2,318)
- Debt instruments remeasurements		18		11		(2)	29		(14)
- Cash flow hedging gains/(losses)		101		(446)		(632)	(345)		(700)
- Deferred cost of hedging		79		26		(98)	105		(191)
- Share of other comprehensive income/(loss) of joint ventures and associates		(1)		(55)		(57)	(56)		(35)
Total		413		(288)		(3,571)	125		(3,258)
Items that are not reclassified to income in later periods:
- Retirement benefits remeasurements		(1,172)		(1,474)		1,265	(2,646)		2,547
- Equity instruments remeasurements		(73)		103		131	30		(287)
- Share of other comprehensive income/(loss) of joint ventures and associates		(6)		1			(5)		1
Total		(1,251)		(1,370)		1,396	(2,621)		2,261
Other comprehensive income/(loss) for the period		(839)		(1,658)		(2,175)	(2,496)		(997)
Comprehensive income/(loss) for the period		2,323		4,500		4,013	6,823		11,222
Comprehensive income/(loss) attributable to non-controlling interest		180		177		83	358		176
Comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders		$ 2,143		$ 4,322		$ 3,930	$ 6,465		$ 11,046
[1]	See Note 2 “Segment information”.
[2]	See Note 8 “Adoption of IFRS 16 Leases”.

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions		Jun. 30, 2019	[1]	Mar. 31, 2019	[3]	Dec. 31, 2018		Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Non-current assets
Intangible assets		$ 23,471				$ 23,586
Property, plant and equipment		239,066				223,175
Joint ventures and associates		25,536				25,329
Investments in securities		2,983				3,074
Deferred tax		11,977				12,097
Retirement benefits		3,963				6,051
Trade and other receivables		8,036				7,826
Derivative financial instruments	[2]	762				574
Non-current assets		315,794				301,712
Current assets
Inventories		24,465				21,117
Trade and other receivables		43,139				42,431
Derivative financial instruments	[2]	7,022				7,193
Cash and cash equivalents		18,470	[3]	$ 21,470		26,741	[3]	$ 19,468	$ 21,927	$ 20,312
Current assets		93,096				97,482
Total assets		408,891				399,194
Non-current liabilities
Debt		76,029				66,690
Trade and other payables		2,188				2,735
Derivative financial instruments	[2]	970				1,399
Deferred tax		14,368				14,837
Retirement benefits		13,419				11,653
Decommissioning and other provisions		21,345				21,533
Non-current liabilities		128,319				118,847
Current liabilities
Debt		16,617				10,134
Trade and other payables		49,347				48,888
Derivative financial instruments	[2]	5,761				7,184
Taxes payable		8,720				7,497
Retirement benefits		417				451
Decommissioning and other provisions		3,455				3,659
Current liabilities		84,317				77,813
Total liabilities		212,636				196,660
Equity attributable to Royal Dutch Shell plc shareholders		192,278				198,646
Non-controlling interest		3,977				3,888
Total equity		196,254				202,534		$ 201,240		$ 197,762
Total liabilities and equity		$ 408,891				$ 399,194
[1]	See Note 8 “Adoption of IFRS Leases”.
[2]	See Note 6 “Derivative financial instruments and debt excluding finance lease liabilities”.
[3]	See Note 8 “Adoption of IFRS 16 Leases”.

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Millions		Total		Share Capital [Member]		Shares Held in Trust [Member]	Other Reserves [Member]	[2]	Retained Earnings [Member]	Total [Member]	Non-controlling Interest [Member]
Beginning balance at Dec. 31, 2017		$ 197,762		$ 696	[1]	$ (917)	$ 16,794		$ 177,733	$ 194,306	$ 3,456
Comprehensive income/(loss) for the period		11,222					(877)		11,923	11,046	176
Transfer from other comprehensive income							(1,134)		1,134
Dividends		(8,211)							(7,857)	(7,857)	(354)
Repurchases of shares				0
Share-based compensation		(222)				(284)	(107)		169	(222)
Other changes in non-controlling interest		689							46	46	643
Ending balance at Jun. 30, 2018		201,240		696	[1]	(1,201)	14,676		183,148	197,319	3,921
Beginning balance at Dec. 31, 2018		202,534		685	[1]	(1,260)	16,615		182,606	198,646	3,888
Impact of IFRS 16 at Dec. 31, 2018	[3]	4							4	4
Beginning balance (as revised) at Dec. 31, 2018		202,538		685	[1]	(1,260)	16,615		182,610	198,650	3,888
Comprehensive income/(loss) for the period		6,823					(2,534)		8,999	6,465	358
Transfer from other comprehensive income							(102)		102
Dividends		(7,969)							(7,699)	(7,699)	(270)
Repurchases of shares		(5,021)		(12)	[1]		12		(5,021)	(5,021)
Share-based compensation		(118)				842	(276)		(683)	(118)
Other changes in non-controlling interest		2							1	1	1
Ending balance at Jun. 30, 2019		$ 196,254	[4]	$ 674	[1]	$ (419)	$ 13,715		$ 178,308	$ 192,278	$ 3,977
[1]	See Note 4 “Share capital”.
[2]	See Note 5 “Other reserves”.
[3]	See Note 8 “Adoption of IFRS 16 Leases”.
[4]	See Note 8 “Adoption of IFRS Leases”.

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions		3 Months Ended					6 Months Ended
		Jun. 30, 2019		Mar. 31, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Statement Of Cash Flows [Abstract]
Income before taxation for the period	[1]	$ 4,917	[2]	$ 9,406	[2]	$ 9,610	$ 14,323	[2]	$ 17,977
Adjustment for:
- Interest expense (net)		1,030	[2]	896	[2]	734	1,926	[2]	1,471
- Depreciation, depletion and amortisation		6,699	[2]	5,950	[2]	5,359	12,649	[2]	10,693
- Exploration well write-offs		202	[2]	119	[2]	46	321	[2]	155
- Net (gains)/losses on sale and revaluation of non-current assets and businesses		(379)	[2]	(65)	[2]	(1,568)	(444)	[2]	(2,175)
- Share of (profit)/loss of joint ventures and associates		(632)	[2]	(1,484)	[2]	(716)	(2,116)	[2]	(1,755)
- Dividends received from joint ventures and associates		1,217	[2]	744	[2]	1,244	1,961	[2]	1,994
- (Increase)/decrease in inventories		(61)	[2]	(2,841)	[2]	(3,459)	(2,902)	[2]	(3,178)
- (Increase)/decrease in current receivables		308	[2]	(1,425)	[2]	(3,061)	(1,117)	[2]	(3,744)
- Increase/(decrease) in current payables		321	[2]	783	[2]	4,374	1,104	[2]	3,890
- Derivative financial instruments		(480)	[2]	(1,109)	[2]	(624)	(1,589)	[2]	(1,387)
- Retirement benefits	[1]	30	[2]	22	[2]	131	52	[2]	325
- Decommissioning and other provisions	[1]	8	[2]	(302)	[2]	(145)	(294)	[2]	(539)
- Other	[1]	(39)	[2]	26	[2]	190	(13)	[2]	184
Tax paid		(2,110)	[2]	(2,089)	[2]	(2,615)	(4,199)	[2]	(4,939)
Cash flow from operating activities		11,031	[2]	8,630	[2]	9,500	19,661	[2]	18,972
Capital expenditure		(5,150)	[2]	(5,121)	[2]	(5,275)	(10,272)	[2]	(10,064)
Investments in joint ventures and associates		(160)	[2]	(441)	[2]	(179)	(601)	[2]	(594)
Investments in equity securities	[1]	(26)	[2]	(39)	[2]	(64)	(65)	[2]	(88)
Proceeds from sale of property, plant and equipment and businesses		644	[2]	178	[2]	1,422	822	[2]	2,169
Proceeds from sale of joint ventures and associates		102	[2]	544	[2]	163	646	[2]	184
Proceeds from sale of equity securities	[1]	17	[2]	271	[2]	4,167	288	[2]	4,220
Interest received		220	[2]	237	[2]	210	457	[2]	366
Other investing cash inflows	[1]	592	[2]	680	[2]	241	1,272	[2]	711
Other investing cash outflows	[1]	(404)	[2]	(931)	[2]	(656)	(1,335)	[2]	(1,169)
Cash flow from investing activities		(4,166)	[2]	(4,622)	[2]	29	(8,788)	[2]	(4,265)
Net increase/(decrease) in debt with maturity period within three months		145	[2]	(91)	[2]	(2,968)	55	[2]	(261)
Other debt:
- New borrowings		180	[2]	140	[2]	123	320	[2]	364
- Repayments		(2,848)	[2]	(1,533)	[2]	(3,582)	(4,381)	[2]	(4,972)
Interest paid		(1,214)	[2]	(1,115)	[2]	(895)	(2,329)	[2]	(1,784)
Derivative financial instruments	[1],[2]	45		(45)
Change in non-controlling interest				(2)	[2]		(2)	[2]	674
Cash dividends paid to:
- Royal Dutch Shell plc shareholders		(3,825)	[2]	(3,875)	[2]	(3,886)	(7,700)	[2]	(7,857)
- Non-controlling interest		(203)	[2]	(68)	[2]	(228)	(271)	[2]	(352)
Repurchases of shares	[2]	(2,142)		(2,255)			(4,396)
Shares held in trust: net sales/(purchases) and dividends received		(7)	[2]	(456)	[2]	(192)	(463)	[2]	(1,086)
Cash flow from financing activities		(9,868)	[2]	(9,300)	[2]	(11,628)	(19,168)	[2]	(15,274)
Currency translation differences relating to cash and cash equivalents		4	[2]	21	[2]	(360)	24	[2]	(277)
Increase/(decrease) in cash and cash equivalents		(3,000)	[2]	(5,271)	[2]	(2,459)	(8,271)	[2]	(844)
Cash and cash equivalents at beginning of period		21,470	[2]	26,741	[2]	21,927	26,741	[2]	20,312
Cash and cash equivalents at end of period		$ 18,470	[2],[3]	$ 21,470	[2]	$ 19,468	$ 18,470	[2],[3]	$ 19,468
[1]	See Note 7 “Change in presentation of Consolidated Statement of Cash Flows”.
[2]	See Note 8 “Adoption of IFRS 16 Leases”.
[3]	See Note 8 “Adoption of IFRS Leases”.

Basis of Preparation

Basis of Preparation	6 Months Ended
	Jun. 30, 2019
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Basis of Preparation	1. 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 Leases The Directors consider it appropriate to continue to adopt the going concern basis of accounting in preparing these Interim Statements. Under IFRS 16, all lease contracts, with limited exceptions, are recognised in financial statements by way of right-of-use assets and corresponding lease liabilities. Shell applied the modified retrospective transition method without restating comparative information. Further information in respect of the implementation of IFRS 16 is included in Note 8. In March 2019, the IFRS Interpretations Committee (IFRIC) finalised its decision regarding “Liabilities in relation to a Joint Operator’s Interest in a Joint Operation (IFRS 11 Joint Arrangements)”, concluding that a joint operator should recognise the liabilities for which it has primary responsibility, which may be different from its share in the joint operation. A review of the impact of this decision was conducted in the second quarter 2019, leading to the recognition of an additional $1.4 billion of lease liabilities, mainly classified under non-current debt, and a corresponding sublease receivable, as at June 30, 2019. In March 2019, IFRIC made its agenda decision regarding “Physical settlement of contracts to buy or sell a non-financial item (IFRS 9)”. The impact of this decision is under review. 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, 2018 were published in Shell’s Annual Report and Form 20-F and a copy was delivered to the Registrar of Companies for England and Wales. 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.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2019
Disclosure Of Operating Segments [Abstract]
Segment Information	2. 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 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 segments making use of the assets. This treatment is consistent with the existing treatment for leases formerly classified as finance leases. INFORMATION BY SEGMENT Quarters $ million Half year Q2 2019 Q1 2019 Q2 2018 2019 2018 Third-party revenue 8,942 11,639 10,293 Integrated Gas 20,582 21,014 2,457 2,433 2,346 Upstream 4,890 4,918 79,131 69,652 84,119 Downstream 148,783 160,045 13 11 7 Corporate 24 23 90,544 83,735 96,765 Total third-party revenue 1 174,278 186,000 Inter-segment revenue 1,005 984 1,271 Integrated Gas 1,989 2,359 8,996 9,699 9,494 Upstream 18,696 18,398 1,316 1,195 1,927 Downstream 2,511 2,721 — — — Corporate — — CCS earnings 1,340 2,795 3,358 Integrated Gas 4,134 5,749 1,554 1,706 1,094 Upstream 3,260 2,948 1,072 1,595 1,168 Downstream 2,666 2,974 (789 ) (671 ) (273 ) Corporate (1,460 ) (500 ) 3,177 5,424 5,347 Total 8,601 11,171 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 2019 included income of $969 million (Q1 2019: $737 million income; half year 2019: $1,706 million income). RECONCILIATION OF INCOME FOR THE PERIOD to CCS EARNINGS Quarters $ million Half year Q2 2019 Q1 2019 Q2 2018 2019 2018 2,998 6,001 6,024 Income/(loss) attributable to Royal Dutch Shell plc shareholders 8,999 11,923 164 156 164 Income/(loss) attributable to non-controlling interest 320 296 3,162 6,157 6,188 Income/(loss) for the period 9,319 12,219 Current cost of supplies adjustment: 30 (985 ) (1,105 ) Purchases (955 ) (1,379 ) 1 236 273 Taxation 237 340 (16 ) 16 (9 ) Share of profit/(loss) of joint ventures and associates — (9 ) 15 (733 ) (841 ) Current cost of supplies adjustment 1 (719 ) (1,048 ) 3,177 5,424 5,347 CCS earnings 8,601 11,171 of which: 3,025 5,293 5,226 CCS earnings attributable to Royal Dutch Shell plc shareholders 8,318 10,929 152 131 121 CCS earnings attributable to non-controlling interest 282 242 1.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	3. EARNINGS PER SHARE Quarters Half year Q2 2019 Q1 2019 Q2 2018 2019 2018 2,998 6,001 6,024 Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million) 8,999 11,923 Weighted average number of shares used as the basis for determining: 8,100.8 8,152.2 8,309.4 Basic earnings per share (million) 8,126.3 8,307.0 8,153.7 8,210.7 8,376.0 Diluted earnings per share (million) 8,182.1 8,376.6

Share capital

Share capital	6 Months Ended
	Jun. 30, 2019
Text Block1 [Abstract]
Share capital	4. 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, 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 At January 1, 2018 4,597,136,050 3,745,486,731 387 309 696 Repurchases of shares — — — — — At June 30, 2018 4,597,136,050 3,745,486,731 387 309 696 1. At Royal Dutch Shell plc’s Annual General Meeting on May 21, 2019, 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 €190 million (representing 2,720

Other Reserves

Other Reserves	6 Months Ended
	Jun. 30, 2019
Text Block1 [Abstract]
Other Reserves	5. Other reserves OTHER RESERVES $ million Merger reserve Share premium reserve Capital redemption reserve Share plan reserve Accumulated other comprehensive income Total 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 37,296 154 107 821 (24,664 ) 13,715 At January 1, 2018 37,298 154 84 1,440 (22,182 ) 16,794 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — (877 ) (877 ) Transfer from other comprehensive income — — — — (1,134 ) (1,134 ) Repurchases of shares — — — — — — Share-based compensation — — — (107 ) — (107 ) At June 30, 2018 37,298 154 84 1,333 (24,193 ) 14,676 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, 2019
Disclosure Of Derivative Financial Instruments [Abstract]
Derivative financial instruments and debt excluding lease liabilities	6. Derivative financial instruments and debt excluding lease liabilities As disclosed in the Consolidated Financial Statements for the year ended December 31, 2018, presented in the Annual Report 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, 2019 are consistent with those used in the year ended December 31, 2018, 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 Jun 30, 2019 Dec 31, 2018 Carrying amount 61,888 62,798 Fair value 1 66,483 64,708 1.

Change in presentation of Conso

Change in presentation of Consolidated Statement of Cash Flows	6 Months Ended
	Jun. 30, 2019
Disclosure Of Change In Presentation Of Consolidated Statement Of Cash Flows [Abstract]
Change in presentation of Consolidated Statement of Cash Flows	7. With effect from January 1, 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. In addition, a new line item, “Derivative financial instruments”, has been introduced to cash flow from financing activities. 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.

Adoption of IFRS 16 Leases

Adoption of IFRS 16 Leases	6 Months Ended
	Jun. 30, 2019
Presentation Of Leases For Lessee [Abstract]
Adoption of IFRS 16 Leases	8. Leases IFRS 16 was adopted with effect from January 1, 2019. Under the new standard, all lease contracts, with limited exceptions, are recognised in the financial statements by way of right-of-use 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 Determining whether an Arrangement contains a Lease 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 ¹ (5,167 ) Leases not yet commenced at January 1, 2019 (2,586 ) Short-term leases ² (277 ) Long-term leases expiring before December 31, 2019 ² (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 1. 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 (in 2018 these were mainly reported in Purchases, Production and manufacturing expenses, and Selling, distribution and administrative expenses). With effect from 2019, payments related to leases previously classified as operating leases are presented under Cash flow from financing activities (in 2018 these were reported in Cash flow from operating activities and Cash flow from investing activities). The adoption of the new standard had an accumulated impact of $4 million in equity following the recognition of lease liabilities of $16,037 million and additional right-of-use assets of $15,558 million and reclassifications mainly related to pre-paid leases and onerous contracts previously recognised. The detailed impact on the balance sheet at January 1, 2019, is as follows: CONDENSED CONSOLIDATED BALANCE SHEET $ million December 31, 2018 IFRS 16 impact January 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 ¹ 7,826 (814 ) 7,012 Derivative financial instruments ⁴ 574 574 301,712 14,744 316,456 Current assets Inventories 21,117 21,117 Trade and other receivables 42,431 69 42,500 Derivative financial instruments ⁴ 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 ² 2,735 (540 ) 2,195 Derivative financial instruments ⁴ 1,399 1,399 Deferred tax 14,837 14,837 Retirement benefits 11,653 11,653 Decommissioning and other provisions ³ 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 ⁴ 7,184 7,184 Taxes payable 7,497 7,497 Retirement benefits 451 451 Decommissioning and other provisions ³ 3,659 (318 ) 3,341 77,813 2,571 80,384 Total liabilities 196,660 14,809 211,469 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 1. 2. Business Combinations 3. Mainly in respect of onerous contracts. 4.

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2019
Disclosure Of Operating Segments [Abstract]
Summary of Information by Segment	INFORMATION BY SEGMENT Quarters $ million Half year Q2 2019 Q1 2019 Q2 2018 2019 2018 Third-party revenue 8,942 11,639 10,293 Integrated Gas 20,582 21,014 2,457 2,433 2,346 Upstream 4,890 4,918 79,131 69,652 84,119 Downstream 148,783 160,045 13 11 7 Corporate 24 23 90,544 83,735 96,765 Total third-party revenue 1 174,278 186,000 Inter-segment revenue 1,005 984 1,271 Integrated Gas 1,989 2,359 8,996 9,699 9,494 Upstream 18,696 18,398 1,316 1,195 1,927 Downstream 2,511 2,721 — — — Corporate — — CCS earnings 1,340 2,795 3,358 Integrated Gas 4,134 5,749 1,554 1,706 1,094 Upstream 3,260 2,948 1,072 1,595 1,168 Downstream 2,666 2,974 (789 ) (671 ) (273 ) Corporate (1,460 ) (500 ) 3,177 5,424 5,347 Total 8,601 11,171 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 2019 included income of $969 million (Q1 2019: $737 million income; half year 2019: $1,706 million income).
Summary of Reconciliation of Income to CCS Earnings	RECONCILIATION OF INCOME FOR THE PERIOD to CCS EARNINGS Quarters $ million Half year Q2 2019 Q1 2019 Q2 2018 2019 2018 2,998 6,001 6,024 Income/(loss) attributable to Royal Dutch Shell plc shareholders 8,999 11,923 164 156 164 Income/(loss) attributable to non-controlling interest 320 296 3,162 6,157 6,188 Income/(loss) for the period 9,319 12,219 Current cost of supplies adjustment: 30 (985 ) (1,105 ) Purchases (955 ) (1,379 ) 1 236 273 Taxation 237 340 (16 ) 16 (9 ) Share of profit/(loss) of joint ventures and associates — (9 ) 15 (733 ) (841 ) Current cost of supplies adjustment 1 (719 ) (1,048 ) 3,177 5,424 5,347 CCS earnings 8,601 11,171 of which: 3,025 5,293 5,226 CCS earnings attributable to Royal Dutch Shell plc shareholders 8,318 10,929 152 131 121 CCS earnings attributable to non-controlling interest 282 242 1.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	EARNINGS PER SHARE Quarters Half year Q2 2019 Q1 2019 Q2 2018 2019 2018 2,998 6,001 6,024 Income/(loss) attributable to Royal Dutch Shell plc shareholders ($ million) 8,999 11,923 Weighted average number of shares used as the basis for determining: 8,100.8 8,152.2 8,309.4 Basic earnings per share (million) 8,126.3 8,307.0 8,153.7 8,210.7 8,376.0 Diluted earnings per share (million) 8,182.1 8,376.6

Share capital (Tables)

Share capital (Tables)	6 Months Ended
	Jun. 30, 2019
Text Block1 [Abstract]
Summary of Issued and Fully Paid Ordinary Shares	ISSUED AND FULLY PAID ORDINARY SHARES OF €0.07 EACH 1 Number of shares Nominal value ($ million) A B A B Total At January 1, 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 At January 1, 2018 4,597,136,050 3,745,486,731 387 309 696 Repurchases of shares — — — — — At June 30, 2018 4,597,136,050 3,745,486,731 387 309 696 1.

Other Reserves (Tables)

Other Reserves (Tables)	6 Months Ended
	Jun. 30, 2019
Text Block1 [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, 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 37,296 154 107 821 (24,664 ) 13,715 At January 1, 2018 37,298 154 84 1,440 (22,182 ) 16,794 Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders — — — — (877 ) (877 ) Transfer from other comprehensive income — — — — (1,134 ) (1,134 ) Repurchases of shares — — — — — — Share-based compensation — — — (107 ) — (107 ) At June 30, 2018 37,298 154 84 1,333 (24,193 ) 14,676

Derivative financial instrume_2

Derivative financial instruments and debt excluding lease liabilities (Tables)	6 Months Ended
	Jun. 30, 2019
Disclosure Of Derivative Financial Instruments [Abstract]
Comparison of the Fair Value with the Carrying Amount of Debt Excluding Finance Lease Liabilities	The table below provides the comparison of the fair value with the carrying amount of debt excluding lease liabilities, disclosed in accordance with IFRS 7 Financial Instruments: Disclosures DEBT EXCLUDING LEASE LIABILITIES $ million Jun 30, 2019 Dec 31, 2018 Carrying amount 61,888 62,798 Fair value 1 66,483 64,708 1.

Adoption of IFRS 16 Leases (Tab

Adoption of IFRS 16 Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Presentation Of Leases For Lessee [Abstract]
Summary of Reconciliation of Differences Between Operating Lease Commitments Disclosed Under Prior Standard and Additional Lease Liabilities Recognised on Balance Sheet	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 ¹ (5,167 ) Leases not yet commenced at January 1, 2019 (2,586 ) Short-term leases ² (277 ) Long-term leases expiring before December 31, 2019 ² (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 1. 2.
Summary of Detailed Impact on Balance Sheet	The detailed impact on the balance sheet at January 1, 2019, is as follows: CONDENSED CONSOLIDATED BALANCE SHEET $ million December 31, 2018 IFRS 16 impact January 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 ¹ 7,826 (814 ) 7,012 Derivative financial instruments ⁴ 574 574 301,712 14,744 316,456 Current assets Inventories 21,117 21,117 Trade and other receivables 42,431 69 42,500 Derivative financial instruments ⁴ 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 ² 2,735 (540 ) 2,195 Derivative financial instruments ⁴ 1,399 1,399 Deferred tax 14,837 14,837 Retirement benefits 11,653 11,653 Decommissioning and other provisions ³ 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 ⁴ 7,184 7,184 Taxes payable 7,497 7,497 Retirement benefits 451 451 Decommissioning and other provisions ³ 3,659 (318 ) 3,341 77,813 2,571 80,384 Total liabilities 196,660 14,809 211,469 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 1. 2. Business Combinations 3. Mainly in respect of onerous contracts. 4.

Basis of Preparation - Addition

Basis of Preparation - Additional Information (Detail) $ in Billions	Jun. 30, 2019USD ($)
Disclosure Of Basis Of Preparation Of Financial Statements [Abstract]
Non-current lease liabilities	$ 1.4

Segment Information - Informati

Segment Information - Information by Segment (Detail) - USD ($) $ in Millions		3 Months Ended					6 Months Ended
		Jun. 30, 2019		Mar. 31, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Disclosure Of Operating Segments [Line Items]
Revenue	[1]	$ 90,544	[2]	$ 83,735	[2]	$ 96,765	$ 174,278	[2]	$ 186,000
Operating Segments [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		90,544		83,735		96,765	174,278		186,000
Integrated Gas [Member] | Operating Segments [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		8,942		11,639		10,293	20,582		21,014
Integrated Gas [Member] | Inter Segment [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		1,005		984		1,271	1,989		2,359
Upstream [Member] | Operating Segments [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		2,457		2,433		2,346	4,890		4,918
Upstream [Member] | Inter Segment [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		8,996		9,699		9,494	18,696		18,398
Downstream [Member] | Operating Segments [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		79,131		69,652		84,119	148,783		160,045
Downstream [Member] | Inter Segment [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		1,316		1,195		1,927	2,511		2,721
Corporate [Member] | Operating Segments [Member]
Disclosure Of Operating Segments [Line Items]
Revenue		13		11		7	24		23
CCS Earnings [Member]
Disclosure Of Operating Segments [Line Items]
CCS earnings		3,177		5,424		5,347	8,601		11,171
CCS Earnings [Member] | Integrated Gas [Member]
Disclosure Of Operating Segments [Line Items]
CCS earnings		1,340		2,795		3,358	4,134		5,749
CCS Earnings [Member] | Upstream [Member]
Disclosure Of Operating Segments [Line Items]
CCS earnings		1,554		1,706		1,094	3,260		2,948
CCS Earnings [Member] | Downstream [Member]
Disclosure Of Operating Segments [Line Items]
CCS earnings		1,072		1,595		1,168	2,666		2,974
CCS Earnings [Member] | Corporate [Member]
Disclosure Of Operating Segments [Line Items]
CCS earnings		$ (789)		$ (671)		$ (273)	$ (1,460)		$ (500)
[1]	See Note 2 “Segment information”.
[2]	See Note 8 “Adoption of IFRS 16 Leases”.

Segment Information - Informa_2

Segment Information - Information by Segment (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2019
Disclosure Of Operating Segments [Abstract]
Other revenue	$ 969	$ 737	$ 1,706

Segment Information - Summary o

Segment Information - Summary of Reconciliation of Income to CCS Earnings (Detail) - USD ($) $ in Millions		3 Months Ended					6 Months Ended
		Jun. 30, 2019		Mar. 31, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Disclosure Of Reconciliation Of Ccs Earnings To Income [Line Items]
Income/(loss) attributable to Royal Dutch Shell plc shareholders		$ 2,998	[1]	$ 6,001	[1]	$ 6,024	$ 8,999	[1]	$ 11,923
Income/(loss) attributable to non-controlling interest		164	[1]	156	[1]	164	320	[1]	296
Income/(loss) for the period	[2]	3,162	[1]	6,157	[1]	6,188	9,319	[1]	12,219
Current cost of supplies adjustment:
Share of profit of joint ventures and associates		632	[1]	1,484	[1]	716	2,116	[1]	1,755
CCS Earnings [Member]
Disclosure Of Reconciliation Of Ccs Earnings To Income [Line Items]
Income/(loss) attributable to non-controlling interest		164		156		164	320		296
Income/(loss) for the period		3,162		6,157		6,188	9,319		12,219
Current cost of supplies adjustment:
Purchases		30		(985)		(1,105)	(955)		(1,379)
Taxation		1		236		273	237		340
Share of profit of joint ventures and associates		(16)		16		(9)			(9)
Current cost of supplies adjustment		15		(733)		(841)	(719)		(1,048)
CCS earnings		3,177		5,424		5,347	8,601		11,171
of which:
CCS earnings attributable to Royal Dutch Shell plc shareholders		3,025		5,293		5,226	8,318		10,929
CCS earnings attributable to non-controlling interest		$ 152		$ 131		$ 121	$ 282		$ 242
[1]	See Note 8 “Adoption of IFRS 16 Leases”.
[2]	See Note 2 “Segment information”.

Segment Information - Summary_2

Segment Information - Summary of Reconciliation of Income to CCS Earnings (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disclosure Of Reconciliation Of Earnings To Income [Abstract]
Current cost of supplies adjustment attributable to owners or parent	$ 27	$ (708)	$ (798)	$ (681)	$ (994)

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share (Detail) - USD ($) shares in Millions, $ in Millions	3 Months Ended					6 Months Ended
	Jun. 30, 2019		Mar. 31, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Earnings Per Share [Abstract]
Income/(loss) attributable to Royal Dutch Shell plc shareholders	$ 2,998	[1]	$ 6,001	[1]	$ 6,024	$ 8,999	[1]	$ 11,923
Weighted average number of shares used as the basis for determining:
Basic earnings per share	8,100.8		8,152.2		8,309.4	8,126.3		8,307
Diluted earnings per share	8,153.7		8,210.7		8,376	8,182.1		8,376.6
[1]	See Note 8 “Adoption of IFRS 16 Leases”.

Share Capital - Summary of Issu

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019		Jun. 30, 2018
Disclosure Of Classes Of Share Capital [Line Items]
Repurchases of shares	$ (5,021)
Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	685		$ 696
Repurchases of shares	(12)	[1]	0
Ending balance	$ 674		$ 696
Class A Shares [Member] | Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares	4,471,889,296		4,597,136,050
Repurchases of shares, in shares	(139,414,447)		0
Ending balance, in shares	4,332,474,849		4,597,136,050
Beginning balance	$ 376		$ 387
Repurchases of shares	(12)		0
Ending balance	$ 365		$ 387
Class B Shares [Member] | Share Capital [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance, in shares	3,745,486,731		3,745,486,731
Repurchases of shares, in shares			0
Ending balance, in shares	3,745,486,731		3,745,486,731
Beginning balance	$ 309		$ 309
Repurchases of shares			0
Ending balance	$ 309		$ 309
[1]	See Note 4 “Share capital”.

Share Capital - Summary of Is_2

Share Capital - Summary of Issued and Fully Paid Ordinary Shares (Parenthetical) (Detail) - Ordinary Shares A [Member] - Share Capital [Member]	6 Months Ended
	Jun. 30, 2019£ / sharesshares
Disclosure Of Classes Of Share Capital [Line Items]
Issued and fully paid ordinary shares | shares	50,000
Deferred share, per share | £ / shares	£ 1

Share Capital - Additional Info

Share Capital - Additional Information (Detail) - Ordinary Shares Issue Mandate [Member] € / 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
Common stock, shares authorised | shares	2,720
Issued and fully paid ordinary shares, per share | € / shares	€ 0.07

Other Reserves - Summary of Oth

Other Reserves - Summary of Other Reserves Attributable to Royal Dutch Shell Plc Shareholders (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Merger Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	$ 37,298	$ 37,298
Ending balance	37,296	37,298
Share Premium Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	154	154
Ending balance	154	154
Capital Redemption Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	95	84
Repurchases of shares	12
Ending balance	107	84
Share Plan Reserve [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	1,098	1,440
Share-based compensation	(276)	(107)
Ending balance	821	1,333
Accumulated Other Comprehensive Income [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(22,030)	(22,182)
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	(2,534)	(877)
Transfer from other comprehensive income	(102)	(1,134)
Ending balance	(24,664)	(24,193)
Other Reserves [Member]
Disclosure Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	16,615	16,794
Other comprehensive income/(loss) attributable to Royal Dutch Shell plc shareholders	(2,534)	(877)
Transfer from other comprehensive income	(102)	(1,134)
Repurchases of shares	12
Share-based compensation	(276)	(107)
Ending balance	$ 13,715	$ 14,676

Derivative Financial Instrume_3

Derivative Financial Instruments and Debt Excluding Finance Lease Liabilities - Comparison of the Fair Value with the Carrying Amount of Debt Excluding Finance Lease Liabilities (Detail) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Disclosure Of Derivative Financial Instruments [Abstract]
Carrying value of debt excluding finance lease liabilities	$ 61,888	$ 62,798
Fair value of debt excluding finance lease liabilities	$ 66,483	$ 64,708

Adoption of IFRS 16 Leases - Su

Adoption of IFRS 16 Leases - Summary Reconciliation of Differences Between Operating Lease Commitments Disclosed Under Prior Standard and Additional Lease Liabilities Recognised on Balance Sheet (Detail) - USD ($) $ in Millions	Jan. 01, 2019	Dec. 31, 2019	Dec. 31, 2018
Presentation Of Leases For Lessee [Abstract]
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

Adoption of IFRS 16 Leases - _2

Adoption of IFRS 16 Leases - Summary Reconciliation of Differences Between Operating Lease Commitments Disclosed Under Prior Standard and Additional Lease Liabilities Recognised on Balance Sheet (Parenthetical) (Detail)	Jan. 01, 2019
Presentation Of Leases For Lessee [Abstract]
Weighted average incremental borrowing rate	7.20%

Adoption of IFRS 16 Leases - Ad

Adoption of IFRS 16 Leases - Additional Information (Detail) $ in Millions	Jan. 01, 2019USD ($)
Presentation Of Leases For Lessee [Abstract]
Accumulated impact in equity	$ 4
Lease liabilities	16,037
Additional right-of-use assets	$ 15,558

Adoption of IFRS 16 Leases - _3

Adoption of IFRS 16 Leases - Summary of Detailed Impact on Balance Sheet (Detail) - USD ($) $ in Millions		Jun. 30, 2019	[1]	Mar. 31, 2019	[3]	Jan. 01, 2019	Dec. 31, 2018		Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Non-current assets
Intangible assets		$ 23,471					$ 23,586
Property, plant and equipment		239,066					223,175
Joint ventures and associates		25,536					25,329
Investments in securities		2,983					3,074
Deferred tax		11,977					12,097
Retirement benefits		3,963					6,051
Trade and other receivables		8,036					7,826
Derivative financial instruments	[2]	762					574
Non-current assets		315,794					301,712
Current assets
Inventories		24,465					21,117
Trade and other receivables		43,139					42,431
Derivative financial instruments	[2]	7,022					7,193
Cash and cash equivalents		18,470	[3]	$ 21,470			26,741	[3]	$ 19,468	$ 21,927	$ 20,312
Current assets		93,096					97,482
Total assets		408,891					399,194
Non-current liabilities
Debt		76,029					66,690
Trade and other payables		2,188					2,735
Derivative financial instruments	[2]	970					1,399
Deferred tax		14,368					14,837
Retirement benefits		13,419					11,653
Decommissioning and other provisions		21,345					21,533
Non-current liabilities		128,319					118,847
Current liabilities
Debt		16,617					10,134
Trade and other payables		49,347					48,888
Derivative financial instruments	[2]	5,761					7,184
Taxes payable		8,720					7,497
Retirement benefits		417					451
Decommissioning and other provisions		3,455					3,659
Current liabilities		84,317					77,813
Total liabilities		212,636					196,660
Equity attributable to Royal Dutch Shell plc shareholders		192,278					198,646
Non-controlling interest		3,977					3,888
Total equity		196,254					202,534		$ 201,240		$ 197,762
Total liabilities and equity		$ 408,891					399,194
Leases [Member]
Non-current assets
Intangible assets						$ 23,586	23,586
Property, plant and equipment						238,733	223,175
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						7,012	7,826
Derivative financial instruments						574	574
Non-current assets						316,456	301,712
Current assets
Inventories						21,117	21,117
Trade and other receivables						42,500	42,431
Derivative financial instruments						7,193	7,193
Cash and cash equivalents						26,741	26,741
Current assets						97,551	97,482
Total assets						414,007	399,194
Non-current liabilities
Debt						79,815	66,690
Trade and other payables						2,195	2,735
Derivative financial instruments						1,399	1,399
Deferred tax						14,837	14,837
Retirement benefits						11,653	11,653
Decommissioning and other provisions						21,186	21,533
Non-current liabilities						131,085	118,847
Current liabilities
Debt						13,046	10,134
Trade and other payables						48,865	48,888
Derivative financial instruments						7,184	7,184
Taxes payable						7,497	7,497
Retirement benefits						451	451
Decommissioning and other provisions						3,341	3,659
Current liabilities						80,384	77,813
Total liabilities						211,469	196,660
Equity attributable to Royal Dutch Shell plc shareholders						198,650	198,646
Non-controlling interest						3,888	3,888
Total equity						202,538	202,534
Total liabilities and equity						$ 414,007	399,194
IFRS 16 Impact [Member] | Leases [Member]
Non-current assets
Property, plant and equipment							15,558
Trade and other receivables							(814)
Non-current assets							14,744
Current assets
Trade and other receivables							69
Current assets							69
Total assets							14,813
Non-current liabilities
Debt							13,125
Trade and other payables							(540)
Decommissioning and other provisions							(347)
Non-current liabilities							12,238
Current liabilities
Debt							2,912
Trade and other payables							(23)
Decommissioning and other provisions							(318)
Current liabilities							2,571
Total liabilities							14,809
Equity attributable to Royal Dutch Shell plc shareholders							4
Total equity							4
Total liabilities and equity							$ 14,813
[1]	See Note 8 “Adoption of IFRS Leases”.
[2]	See Note 6 “Derivative financial instruments and debt excluding finance lease liabilities”.
[3]	See Note 8 “Adoption of IFRS 16 Leases”.