Cash Flow Statement

The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Royal Dutch Shell PLC, consolidated cash flow statement

US$ in millions

12 months ended:	Dec 31, 2014	Dec 31, 2013	Dec 31, 2012	Dec 31, 2011	Dec 31, 2010
Income for the period	14,730)	16,526)	26,840)	31,185)	20,474)
Current taxation	13,757)	18,582)	22,722)	23,009)	16,384)
Interest expense, net	1,598)	1,448)	1,543)	1,164)	842)
Depreciation, depletion and amortization	24,499)	21,509)	14,615)	13,228)	15,595)
Net gains on sale of non-current assets and businesses	(3,212)	(382)	(4,228)	(4,485)	(3,276)
(Increase) decrease in inventories	7,958)	608)	(1,746)	(1,930)	(2,888)
(Increase) decrease in current receivables	(1,541)	5,648)	14,145)	(10,109)	(11,931)
Increase (decrease) in current payables	(12)	(3,268)	(9,008)	5,568)	8,890)
Share of profit of joint ventures and associates	(6,116)	(7,275)	(8,948)	(8,737)	(5,953)
Dividends received from joint ventures and associates	6,902)	7,117)	10,573)	9,681)	6,519)
Deferred taxation, retirement benefits, decommissioning and other provisions	(1,720)	(2,701)	461)	1,768)	(1,934)
Other	2,500)	2,937)	201)	(949)	(10)
Adjustments	44,613)	44,223)	40,330)	28,208)	22,238)
Net cash from operating activities, pre-tax and pre-interest	59,343)	60,749)	67,170)	59,393)	42,712)
Taxation paid	(14,299)	(20,309)	(21,030)	(22,622)	(15,362)
Interest received	174)	175)	193)	196)	136)
Interest paid	(1,480)	(1,307)	(1,428)	(1,665)	(1,312)
Net cash from operating activities	43,738)	39,308)	44,905)	35,302)	26,174)
Capital expenditure	(31,854)	(40,145)	(32,576)	(26,301)	(26,940)
Investments in joint ventures and associates	(1,426)	(1,538)	(3,028)	(1,886)	(2,050)
Proceeds from sale of property, plant and equipment and businesses	9,873)	1,212)	6,346)	6,990)	3,325)
Proceeds from sale of joint ventures and associates	4,163)	538)	698)	468)	3,591)
Other investments, net	(587)	(388)	(86)	90)	(34)
Net cash used in investing activities	(19,831)	(40,321)	(28,646)	(20,639)	(22,108)
Net increase (decrease) in debt with maturity period within three months	(3,332)	3,126)	(165)	(3,724)	4,647)
Other debt, new borrowings	7,778)	9,146)	5,108)	1,249)	7,849)
Other debt, repayments	(4,089)	(6,877)	(4,960)	(4,649)	(3,240)
Change in non-controlling interest	989)	(51)	23)	8)	381)
Cash dividends paid to Royal Dutch Shell plc shareholders	(9,444)	(7,198)	(7,390)	(6,877)	(9,584)
Cash dividends paid to non-controlling interest	(116)	(252)	(292)	(438)	(395)
Repurchases of shares	(3,328)	(5,000)	(1,492)	(1,106)	—)
Shares held in trust: net (purchases) sales and dividends received	232)	(565)	(34)	(929)	187)
Net cash used in financing activities	(11,310)	(7,671)	(9,202)	(16,466)	(155)
Currency translation differences relating to cash and cash equivalents	(686)	(170)	201)	(349)	(186)
Increase (decrease) in cash and cash equivalents	11,911)	(8,854)	7,258)	(2,152)	3,725)
Cash and cash equivalents at January 1	9,696)	18,550)	11,292)	13,444)	9,719)
Cash and cash equivalents at December 31	21,607)	9,696)	18,550)	11,292)	13,444)

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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Cash flow statement item	Description	The company
Net cash from operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Royal Dutch Shell PLC net cash from operating activities decreased from 2012 to 2013 but then increased from 2013 to 2014 not reaching 2012 level.
Net cash used in investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Royal Dutch Shell PLC net cash used in investing activities decreased from 2012 to 2013 but then increased from 2013 to 2014 exceeding 2012 level.
Net cash used in financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Royal Dutch Shell PLC net cash used in financing activities increased from 2012 to 2013 but then decreased significantly from 2013 to 2014.

Royal Dutch Shell PLC (NYSE:RDSA)

Cash Flow Statement