Business Context and Reporting Period
This Form 6-K filing by Royal Dutch Shell plc (Shell) is dated July 30, 2009. The report serves as an announcement regarding the declaration of the interim dividend for the second quarter of 2009. The filing does not contain operational results, revenue figures, or comprehensive financial statements for the period.
Key Financial Metrics
The filing focuses exclusively on dividend distribution details rather than operational financial metrics such as revenue, profit, cash flow, or debt levels.
- Q2 2009 Interim Dividend: US$0.42 per A and B ordinary share.
- ADR Dividend: US$0.84 per ADR (Class A and Class B).
- Currency Options: A shares default to Euro (€0.2987); B shares default to Pounds Sterling (25.59p). Holders may elect the alternative currency.
- Payment Date: September 9, 2009.
- Record Date: August 7, 2009.
- Ex-Dividend Date: August 5, 2009.
Revenue, profit, margins, debt, and liquidity figures are not provided in this document.
Material Changes Versus Prior Period
The declared dividend of US$0.42 per share represents a 5% increase compared to the US dollar dividend paid for the same quarter in the prior year (2008).
Guidance, Outlook, and Risks
The filing contains no specific financial guidance, earnings outlook, or management commentary regarding future operational performance. It includes a standard cautionary note regarding forward-looking statements, identifying the following risks that could cause actual results to differ materially from expectations:
- Price fluctuations in crude oil and natural gas.
- Changes in product demand and currency fluctuations.
- Drilling and production results and reserve estimates.
- Environmental, physical, and political risks, including expropriation.
- Regulatory developments and litigation risks.
- Economic and financial market conditions.
Taxation details indicate a 15% Netherlands withholding tax on A shares. UK-resident B share holders are entitled to a non-repayable tax credit of 10/90ths of the cash dividend.
Investor Verification Checklist
- Verify the ex-dividend date of August 5, 2009, to ensure eligibility for the payment.
- Confirm currency election deadlines (July 29, 2009) if holding A or B shares and wishing to receive payment in a non-default currency.
- Review the 20-F filing for the year ended December 31, 2008, for comprehensive financial data and reserve disclosures not included in this 6-K.
- Check specific tax implications based on residency status, particularly regarding the UK tax credit for B shares and Netherlands withholding tax for A shares.