Balance Sheet: Assets

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

Royal Dutch Shell PLC, consolidated balance sheet: assets

US$ in millions

	Dec 31, 2014	Dec 31, 2013	Dec 31, 2012	Dec 31, 2011	Dec 31, 2010
Intangible assets	7,076)	4,394)	4,470)	4,521)	5,039)
Property, plant and equipment	192,472)	191,897)	172,293)	152,081)	142,705)
Joint ventures and associates	31,558)	34,613)	38,350)	37,990)	33,414)
Investments in securities	4,115)	4,715)	4,867)	5,492)	3,809)
Deferred tax	8,131)	5,785)	4,045)	4,732)	5,361)
Retirement benefits	1,682)	3,574)	12,575)	11,408)	10,368)
Other receivables	3,738)	3,032)	2,542)	3,375)	3,833)
Amounts due from joint ventures and associates	2,212)	2,584)	2,630)	2,580)	1,815)
Derivative contracts	703)	1,772)	1,882)	1,615)	1,490)
Prepayments and deferred charges	1,651)	1,803)	1,937)	1,686)	1,832)
Trade and other receivables	8,304)	9,191)	8,991)	9,256)	8,970)
Non-current assets	253,338)	254,169)	245,591)	225,480)	209,666)
Inventories	19,701)	30,009)	30,781)	28,976)	29,348)
Trade receivables	28,393)	39,094)	40,210)	48,307)	37,436)
Other receivables	8,968)	8,315)	8,844)	8,204)	6,291)
Amounts due from joint ventures and associates	3,173)	2,948)	3,716)	3,231)	2,982)
Derivative contracts	14,037)	6,445)	9,191)	16,394)	19,670)
Prepayments and deferred charges	3,899)	6,836)	3,442)	3,373)	3,723)
Trade and other receivables	58,470)	63,638)	65,403)	79,509)	70,102)
Cash and cash equivalents	21,607)	9,696)	18,550)	11,292)	13,444)
Current assets	99,778)	103,343)	114,734)	119,777)	112,894)
Total assets	353,116)	357,512)	360,325)	345,257)	322,560)

Based on: 20-F (reporting date: 2014-12-31), 20-F (reporting date: 2013-12-31), 20-F (reporting date: 2012-12-31), 20-F (reporting date: 2011-12-31), 20-F (reporting date: 2010-12-31).

Assets: Selected Items

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Balance sheet item	Description	The company
Property, plant and equipment	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Royal Dutch Shell PLC property, plant and equipment increased from 2012 to 2013 and from 2013 to 2014.
Non-current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	Royal Dutch Shell PLC non-current assets increased from 2012 to 2013 but then slightly decreased from 2013 to 2014.
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Royal Dutch Shell PLC current assets decreased from 2012 to 2013 and from 2013 to 2014.
Total assets	Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Royal Dutch Shell PLC total assets decreased from 2012 to 2013 and from 2013 to 2014.

Current Assets: Selected Items

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Balance sheet item	Description	The company
Inventories	Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.	Royal Dutch Shell PLC inventories decreased from 2012 to 2013 and from 2013 to 2014.
Trade receivables	Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.	Royal Dutch Shell PLC trade receivables decreased from 2012 to 2013 and from 2013 to 2014.
Cash and cash equivalents	Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.	Royal Dutch Shell PLC cash and cash equivalents decreased from 2012 to 2013 but then increased from 2013 to 2014 exceeding 2012 level.

Royal Dutch Shell PLC (NYSE:RDSA)

Balance Sheet: Assets

Assets: Selected Items

Current Assets: Selected Items