Moreover, estimating such GAAP measures with the required precision necessary to provide a meaningful reconciliation is extremely difficult and could not be accomplished without unreasonable effort. We are unable to provide a reconciliation of these forward-looking Non-GAAP measures to the most comparable GAAP financial measures because certain information needed to reconcile those Non-GAAP measures to the most comparable GAAP financial measures is dependent on future events some of which are outside the control of the company, such as oil and gas prices, interest rates and exchange rates. This Report contains certain following forward-looking non-GAAP measures such as cash capital expenditure and divestments. Financial reporting terms used in this Report are in accordance with IFRS. IFRS as defined above includes interpretations issued by the IFRS Interpretations Committee. The financial statements contained in this Report have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the IASB. Except for these Financial Statements, the numbers presented throughout this Report may not sum precisely to the totals provided and percentages may not precisely reflect the absolute figures due to rounding. This Report presents the Consolidated Financial Statements of Shell (pages 216-264), the Parent Company Financial Statements of Shell (pages 283-291) and the Financial Statements of the Royal Dutch Shell Dividend Access Trust (pages 294-297). The Royal Dutch Shell plc Annual Report (this Report) serves as the Annual Report and Accounts in accordance with UK requirements for the year ended December 31, 2020, for Royal Dutch Shell plc (the Company) and its subsidiaries (collectively referred to as Shell). They do not constitute the official version of the document filed with relevant authorities. These web pages give information and data taken from the Royal Dutch Shell plc Annual Report and Accounts 2020.
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