Royal Dutch Shell plc: New Accounting Segmentation

Royal Dutch Shell plc has implemented, as from 1 July, 2009, a series of changes to senior management roles and responsibilities. Accounting disclosure segmentation, as from the third quarter 2009, will reflect the new organisational structure.

These changes will reduce Shell’s administrative costs, simplify the presentation of Shell’s financial results, and at the same time provide additional information for investors.

Financial results will be presented in three segments: Upstream, Downstream and Corporate & Minority Interest. This will simplify the accounts presentation, which up to the second quarter 2009 was comprised of six business segments.

Upstream will include earnings from the previous Exploration Production, Gas & Power and Oil Sands segments. Downstream will include earnings from the previous Oil Products and Chemicals segments, and Alternative Energy, with the exception of Wind, which will be consolidated into Upstream.

Shell will provide a financial supplement disclosure, on a quarterly basis, which will include expanded geographical disclosures for Upstream, financial information on Integrated Gas, which includes the LNG business, and an Oil Products and Chemicals split for Downstream.

Please refer to the Shell Investor Relations website for an overview of the unaudited financial and operational data based on the new accounting disclosure segmentation.