v3.25.2
Other reserves (Tables)
12 Months Ended
Dec. 31, 2023
Share Capital, Reserves And Other Equity Interest [Abstract]  
Summary of Other Reserves Attributable to Royal Dutch Shell plc Shareholders
$ million
Merger
reserve
Share
premium
reserve
Capital
redemption
reserve
Share plan
reserve
Accumulated
other
comprehensive
income
Total
At January 1, 202337,2981541961,140(17,656)21,132
Other comprehensive income attributable to Shell plc shareholders(83)(83)
Transfer from other comprehensive income(112)(112)
Repurchases of shares4040
Share-based compensation168168
At December 31, 202337,2981542361,308(17,851)21,145
At January 1, 202237,298154139964(19,646)18,909
Other comprehensive income attributable to Shell plc shareholders2,0242,024
Transfer from other comprehensive income(34)(34)
Repurchases of shares5757
Share-based compensation176176
At December 31, 202237,2981541961,140(17,656)21,132
At January 1, 202137,298154129906(25,735)12,752
Other comprehensive loss attributable to Shell plc shareholders6,1346,134
Transfer from other comprehensive income(45)(45)
Repurchases of shares1010
Share-based compensation5858
At December 31, 202137,298154139964(19,646)18,909
Summary of Accumulated Other Comprehensive Income Attributable to Royal Dutch Shell plc Shareholders
Accumulated other comprehensive income comprises the following:
Accumulated other comprehensive income attributable to Shell plc shareholders
$ million
Currency
translation
differences
Equity
instruments
remeasurements
Debt
instruments
remeasurements
Cash flow
hedging (losses)/gains
Net investment
hedging (losses)/gains
Deferred
cost of
hedging
Retirement
benefits
remeasurements
Total
At January 1, 2023(12,590)487(75)(524)(1,964)(26)(2,964)(17,656)
Recognised in other comprehensive income1,393(67)33(196)(44)(273)(1,088)(242)
Reclassified to income1916261233
Reclassified to the balance sheet(1)117`1117
Reclassified to retained earnings(112)(112)
Tax on amounts recognised/reclassified3(32)(12)63527
Total, net of tax1,397(211)4171(44)(148)(1,083)23
Share of joint ventures and associates16(202)21(183)
Other comprehensive (loss)/income for the period1,413(413)4173(44)(148)(1,082)(160)
Less: non-controlling interest(36)(1)2(35)
Attributable to Shell plc shareholders1,377(414)4173(44)(148)(1,080)(195)
At December 31, 2023(11,213)73(34)(451)(2,008)(174)(4,044)(17,851)
At January 1, 2022(9,563)1,2943(536)(2,144)(226)(8,474)(19,646)
Recognised in other comprehensive income(3,422)(524)(90)426180646,9823,616
Reclassified to income43712(636)81(106)
Reclassified to the balance sheet(81)(81)
Reclassified to retained earnings(32)(2)(34)
Tax on amounts recognised/reclassified(1)335955(1,516)(1,370)
Total, net of tax(2,986)(523)(78)(232)1802005,4642,025
Share of joint ventures and associates30(283)2443021
Other comprehensive income/(loss) for the period(2,956)(806)(78)121802005,4942,046
Less: non-controlling interest(71)(1)16(56)
Attributable to Shell plc shareholders(3,027)(807)(78)121802005,5101,990
At December 31, 2022(12,590)487(75)(524)(1,964)(26)(2,964)(17,656)
At January 1, 2021(8,175)1,14431(485)(2,439)(187)(15,624)(25,735)
Recognised in other comprehensive income(1,841)180(23)88295(145)10,1918,745
Reclassified to income368(5)(38)92417
Reclassified to the balance sheet(13)(13)
Reclassified to retained earnings(45)(45)
Tax on amounts recognised/reclassified60(35)(16)14(2,993)(2,970)
Total, net of tax(1,413)100(28)21295(39)7,1986,134
Share of joint ventures and associates(36)50(72)(48)(106)
Other comprehensive income/(loss) for the period(1,449)150(28)(51)295(39)7,1506,028
Less: non-controlling interest6161
Attributable to Shell plc shareholders(1,388)150(28)(51)295(39)7,1506,089
At December 31, 2021(9,563)1,2943(536)(2,144)(226)(8,474)(19,646)