| 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, 2025 | 37,298 | 154 | 270 | 1,417 | (19,373) | 19,766 | | Other comprehensive income attributable to Shell plc shareholders | — | — | — | — | 1,467 | 1,467 | | Transfer from other comprehensive income | — | — | — | — | 26 | 26 | | Repurchases of shares | — | — | 33 | — | — | 33 | | Share-based compensation | — | — | — | (58) | — | (58) | | At December 31, 2025 | 37,298 | 154 | 303 | 1,359 | (17,880) | 21,234 | | At January 1, 2024 | 37,298 | 154 | 236 | 1,308 | (17,851) | 21,145 | | Other comprehensive income attributable to Shell plc shareholders | — | — | — | — | (1,715) | (1,715) | | Transfer from other comprehensive income | — | — | — | — | 193 | 193 | | Repurchases of shares | — | — | 34 | — | — | 34 | | Share-based compensation | — | — | — | 109 | — | 109 | | At December 31, 2024 | 37,298 | 154 | 270 | 1,417 | (19,373) | 19,766 | | At January 1, 2023 | 37,298 | 154 | 196 | 1,140 | (17,656) | 21,132 | | Other comprehensive loss 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 |
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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, 2025 | (14,482) | (40) | (29) | (311) | (2,008) | (247) | (2,256) | (19,373) | | Recognised in other comprehensive income | 5,819 | (60) | 22 | (295) | 22 | 13 | (6,313) | (792) | | Reclassified to income | 108 | — | 2 | (31) | — | 18 | — | 97 | | Reclassified to the balance sheet | — | — | — | 61 | — | (60) | — | 1 | | Reclassified to retained earnings | — | 22 | — | — | — | — | 4 | 26 | | Tax on amounts recognised/reclassified | (10) | 19 | — | 66 | (6) | (3) | 2,157 | 2,223 | | Total, net of tax | 5,917 | (19) | 24 | (199) | 16 | (32) | (4,152) | 1,555 | | Share of joint ventures and associates | 64 | (45) | — | 101 | — | — | 11 | 131 | Other comprehensive income/(loss) for the period | 5,981 | (64) | 24 | (98) | 16 | (32) | (4,141) | 1,686 | | Less: non-controlling interest | (199) | 1 | — | — | — | — | 5 | (193) | | Attributable to Shell plc shareholders | 5,782 | (63) | 24 | (98) | 16 | (32) | (4,136) | 1,493 | | At December 31, 2025 | (8,700) | (103) | (5) | (409) | (1,992) | (279) | (6,392) | (17,880) | | At January 1, 2024 | (11,213) | 73 | (34) | (451) | (2,008) | (174) | (4,044) | (17,851) | | Recognised in other comprehensive income | (4,574) | (7) | 20 | 211 | — | (137) | 1,854 | (2,633) | | Reclassified to income | 1,256 | — | 16 | 29 | — | 24 | — | 1,325 | | Reclassified to the balance sheet | — | — | (11) | 32 | — | — | — | 21 | | Reclassified to retained earnings | — | (182) | — | — | — | — | 375 | 193 | | Tax on amounts recognised/reclassified | 70 | 35 | (20) | (56) | — | 40 | (447) | (378) | | Total, net of tax | (3,248) | (154) | 5 | 216 | — | (73) | 1,782 | (1,472) | | Share of joint ventures and associates | (42) | 43 | — | (76) | — | — | 4 | (71) | Other comprehensive (loss)/income for the period | (3,290) | (111) | 5 | 140 | — | (73) | 1,786 | (1,543) | | Less: non-controlling interest | 21 | (2) | — | — | — | — | 2 | 21 | | Attributable to Shell plc shareholders | (3,269) | (113) | 5 | 140 | — | (73) | 1,788 | (1,522) | | At December 31, 2024 | (14,482) | (40) | (29) | (311) | (2,008) | (247) | (2,256) | (19,373) | | 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) |
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