Balance Sheet: Liabilities and Stockholders’ Equity

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.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Royal Dutch Shell PLC, consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	Dec 31, 2014	Dec 31, 2013	Dec 31, 2012	Dec 31, 2011	Dec 31, 2010
Non-current debt	38,332)	36,218)	29,921)	30,463)	34,381)
Other payables	2,046)	2,303)	2,237)	2,200)	2,146)
Amounts due to joint ventures and associates	21)	22)	30)	559)	14)
Derivative contracts	520)	587)	658)	1,002)	866)
Accruals and deferred income	995)	1,153)	1,250)	1,160)	1,224)
Trade and other payables	3,582)	4,065)	4,175)	4,921)	4,250)
Deferred tax	12,052)	11,943)	15,590)	14,649)	13,388)
Retirement benefits	16,318)	11,182)	6,298)	5,931)	5,924)
Decommissioning and other provisions	23,834)	19,698)	17,435)	15,631)	14,285)
Non-current liabilities	94,118)	83,106)	73,419)	71,595)	72,228)
Current debt	7,208)	8,344)	7,833)	6,712)	9,951)
Trade payables	32,131)	41,927)	42,448)	44,844)	34,476)
Other payables	5,832)	5,997)	4,902)	4,196)	4,828)
Amounts due to joint ventures and associates	2,702)	3,894)	4,868)	5,162)	4,382)
Derivative contracts	11,554)	6,474)	9,145)	15,831)	20,308)
Accruals and deferred income	12,645)	11,820)	11,476)	11,813)	12,556)
Trade and other payables	64,864)	70,112)	72,839)	81,846)	76,550)
Income taxes	6,396)	7,085)	8,663)	7,151)	6,084)
Sales taxes, excise duties and similar levies and social security contributions	3,401)	4,088)	4,021)	3,455)	4,222)
Taxes payable	9,797)	11,173)	12,684)	10,606)	10,306)
Retirement benefits	377)	382)	402)	387)	377)
Decommissioning and other provisions	3,966)	3,247)	3,221)	3,108)	3,368)
Current liabilities	86,212)	93,258)	96,979)	102,659)	100,552)
Total liabilities	180,330)	176,364)	170,398)	174,254)	172,780)
Share capital	540)	542)	542)	536)	529)
Shares held in trust	(1,190)	(1,932)	(2,287)	(2,990)	(2,789)
Other reserves	(14,365)	(2,037)	10,021)	8,984)	10,094)
Retained earnings	186,981)	183,474)	180,218)	162,987)	140,179)
Equity attributable to Royal Dutch Shell plc shareholders	171,966)	180,047)	188,494)	169,517)	148,013)
Non-controlling interest	820)	1,101)	1,433)	1,486)	1,767)
Total equity	172,786)	181,148)	189,927)	171,003)	149,780)
Total liabilities and equity	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).

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Balance sheet item	Description	The company
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Royal Dutch Shell PLC non-current liabilities increased from 2012 to 2013 and from 2013 to 2014.
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Royal Dutch Shell PLC current liabilities decreased from 2012 to 2013 and from 2013 to 2014.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Royal Dutch Shell PLC total liabilities increased from 2012 to 2013 and from 2013 to 2014.
Equity attributable to Royal Dutch Shell plc shareholders	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Royal Dutch Shell PLC equity attributable to Royal Dutch Shell plc shareholders decreased from 2012 to 2013 and from 2013 to 2014.

Royal Dutch Shell PLC (NYSE:RDSA)

Balance Sheet: Liabilities and Stockholders’ Equity