| | | | | | | | | | | | | | | | | | | | | | | | | | | $ million | | | Dec 31, 2025 | | | Dec 31, 2024 [A] | | Current | Non-current | Total | | Current | Non-current | Total | | Intangible assets | — | 17 | 17 | | — | 67 | 67 | | Property, plant and equipment | — | 662 | 662 | | — | 8,283 | 8,283 | | Joint ventures and associates | — | 32 | 32 | | — | — | — | | | | | | | | | Deferred tax | — | 46 | 46 | | — | — | — | Retirement benefits | — | — | — | | — | — | — | | Trade and other receivables | 130 | 11 | 141 | | 276 | 47 | 323 | Derivative financial instruments | — | — | — | | 4 | — | 4 | | Inventories | 132 | — | 132 | | 1,180 | — | 1,180 | | Assets classified as held for sale | 262 | 768 | 1,030 | | 1,460 | 8,397 | 9,857 | | Debt | 22 | 163 | 185 | | 49 | 575 | 624 | | Trade and other payables | 82 | 1 | 83 | | 476 | 8 | 484 | | | | | | | | | Deferred tax | — | — | — | | — | 2,042 | 2,042 | | Retirement benefits | — | — | — | | — | — | — | | Decommissioning and other provisions | 41 | 474 | 515 | | 134 | 2,919 | 3,053 | | Income taxes payable | 37 | — | 37 | | — | — | — | | Liabilities directly associated with assets classified as held for sale | 182 | 638 | 820 | | 659 | 5,544 | 6,203 |
[A]All assets classified as held for sale at December 31, 2024, were sold in 2025 except for Shell's UK Southern North Sea offshore natural gas assets.
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