| 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, 2023 | 37,298 | 154 | 196 | 1,140 | (17,656) | 21,132 | | Other comprehensive income attributable to Shell plc shareholders | — | — | — | — | (83) | (83) | | Transfer from other comprehensive income | — | — | — | — | (112) | (112) | | Repurchases of shares | — | — | 40 | — | — | 40 | | Share-based compensation | — | — | — | 168 | — | 168 | | At December 31, 2023 | 37,298 | 154 | 236 | 1,308 | (17,851) | 21,145 | | At January 1, 2022 | 37,298 | 154 | 139 | 964 | (19,646) | 18,909 | | Other comprehensive income attributable to Shell plc shareholders | — | — | — | — | 2,024 | 2,024 | | Transfer from other comprehensive income | — | — | — | — | (34) | (34) | | Repurchases of shares | — | — | 57 | — | — | 57 | | Share-based compensation | — | — | — | 176 | — | 176 | | At December 31, 2022 | 37,298 | 154 | 196 | 1,140 | (17,656) | 21,132 | | At January 1, 2021 | 37,298 | 154 | 129 | 906 | (25,735) | 12,752 | | Other comprehensive loss attributable to Shell plc shareholders | — | — | — | — | 6,134 | 6,134 | | Transfer from other comprehensive income | — | — | — | — | (45) | (45) | | Repurchases of shares | — | — | 10 | — | — | 10 | | Share-based compensation | — | — | — | 58 | — | 58 | | At December 31, 2021 | 37,298 | 154 | 139 | 964 | (19,646) | 18,909 |
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| 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 income | 1,393 | (67) | 33 | (196) | (44) | (273) | (1,088) | (242) | | Reclassified to income | 1 | — | 9 | 162 | — | 61 | — | 233 | | Reclassified to the balance sheet | — | — | (1) | 117 | ` | 1 | — | 117 | | Reclassified to retained earnings | — | (112) | — | — | — | — | — | (112) | | Tax on amounts recognised/reclassified | 3 | (32) | — | (12) | — | 63 | 5 | 27 | | Total, net of tax | 1,397 | (211) | 41 | 71 | (44) | (148) | (1,083) | 23 | | Share of joint ventures and associates | 16 | (202) | — | 2 | — | — | 1 | (183) | | Other comprehensive (loss)/income for the period | 1,413 | (413) | 41 | 73 | (44) | (148) | (1,082) | (160) | | Less: non-controlling interest | (36) | (1) | — | — | — | — | 2 | (35) | | Attributable to Shell plc shareholders | 1,377 | (414) | 41 | 73 | (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) | 1,294 | 3 | (536) | (2,144) | (226) | (8,474) | (19,646) | | Recognised in other comprehensive income | (3,422) | (524) | (90) | 426 | 180 | 64 | 6,982 | 3,616 | | Reclassified to income | 437 | — | 12 | (636) | — | 81 | — | (106) | | Reclassified to the balance sheet | — | — | — | (81) | — | — | — | (81) | | Reclassified to retained earnings | — | (32) | — | — | — | — | (2) | (34) | | Tax on amounts recognised/reclassified | (1) | 33 | — | 59 | — | 55 | (1,516) | (1,370) | | Total, net of tax | (2,986) | (523) | (78) | (232) | 180 | 200 | 5,464 | 2,025 | | Share of joint ventures and associates | 30 | (283) | — | 244 | — | — | 30 | 21 | | Other comprehensive income/(loss) for the period | (2,956) | (806) | (78) | 12 | 180 | 200 | 5,494 | 2,046 | | Less: non-controlling interest | (71) | (1) | — | — | — | — | 16 | (56) | | Attributable to Shell plc shareholders | (3,027) | (807) | (78) | 12 | 180 | 200 | 5,510 | 1,990 | | At December 31, 2022 | (12,590) | 487 | (75) | (524) | (1,964) | (26) | (2,964) | (17,656) | | At January 1, 2021 | (8,175) | 1,144 | 31 | (485) | (2,439) | (187) | (15,624) | (25,735) | | Recognised in other comprehensive income | (1,841) | 180 | (23) | 88 | 295 | (145) | 10,191 | 8,745 | | Reclassified to income | 368 | — | (5) | (38) | — | 92 | — | 417 | | Reclassified to the balance sheet | — | — | — | (13) | — | — | — | (13) | | Reclassified to retained earnings | — | (45) | — | — | — | — | — | (45) | | Tax on amounts recognised/reclassified | 60 | (35) | — | (16) | — | 14 | (2,993) | (2,970) | | Total, net of tax | (1,413) | 100 | (28) | 21 | 295 | (39) | 7,198 | 6,134 | | 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) | 7,150 | 6,028 | | Less: non-controlling interest | 61 | — | — | — | — | — | — | 61 | | Attributable to Shell plc shareholders | (1,388) | 150 | (28) | (51) | 295 | (39) | 7,150 | 6,089 | | At December 31, 2021 | (9,563) | 1,294 | 3 | (536) | (2,144) | (226) | (8,474) | (19,646) |
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