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Other reserves | 6 Months Ended
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Jun. 30, 2026
Share Capital, Reserves And Other Equity Interest [Abstract] |
Other reserves | Other reserves
OTHER RESERVES |  |  |  |  |  |
$ million | Merger reserve | Share premium reserve | Capital redemption reserve | Share plan reserve | Accumulated other comprehensive income | Total
At January 1, 2026 | 37,298 |  | 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, 2026 | 37,298 |  | 154 |  | 316 |  | 805 |  | (18,716) |  | 19,856 |
At January 1, 2025 | 37,298 |  | 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, 2025 | 37,298 |  | 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.

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- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 160 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_160_b&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 79 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_79_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition Share Capital, Reserves And Other Equity Interest [Abstract] + References No definition available. + Details
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