v3.26.1
Other reserves
 6 Months Ended
Jun. 30, 2026
Share Capital, Reserves And Other Equity Interest [Abstract]  
Other reserves Other reserves
OTHER RESERVES
$ millionMerger reserveShare premium reserveCapital redemption reserveShare plan reserveAccumulated other comprehensive incomeTotal
At January 1, 202637,298 154 303 1,359 (17,880)21,234 
Other comprehensive income/(loss) attributable to Shell plc shareholders— — — — (800)(800)
Transfer from other comprehensive income— — — — (36)(36)
Repurchases of shares— — 12 — — 12 
Share-based compensation— — — (554)— (554)
At June 30, 202637,298 154 316 805 (18,716)19,856 
At January 1, 202537,298 154 270 1,417 (19,373)19,766 
Other comprehensive income/(loss) attributable to Shell plc shareholders— — — — 6,159 6,159 
Transfer from other comprehensive income— — — — 18 18 
Repurchases of shares— — 17 — — 17 
Share-based compensation— — — (486)— (486)
At June 30, 202537,298 154 287 930 (13,196)25,473 
The merger reserve and share premium reserve were established as a consequence of Shell plc (formerly 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 Shell plc. The share plan reserve is in respect of equity-settled share-based compensation plans.