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|E8 |  | SHELL ANNUAL REPORT AND FORM 20-F 2013 |  | REPORTS.SHELL.COM



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|EXHIBIT 8

SIGNIFICANT SUBSIDIARIES (AUDITED)

Significant subsidiaries at December 31, 2013, and Shells percentage of share capital (to the nearest whole number) are set out below. All of these
subsidiaries have been included in the Consolidated Financial Statements on pages 101-139. Those held directly by the Company are marked with an asterisk (*). A complete list of investments in subsidiaries, incorporated joint
arrangements and associates will be attached to the Companys annual return made to the Registrar of Companies.



|                                                           |  |  |     |  |  |                          |  |                      |  |                               
|---------------------------------------------------------- |  |  | --- |  |  | ------------------------ |  | -------------------- |  | ------------------------------
|Company name                                               |  |  | %   |  |  | Country of incorporation |  | Principal activities |  | Class of shares held          
|Shell Development (Australia) Proprietary Limited          |  |  | 100 |  |  | Australia                |  | Upstream             |  | Ordinary                      
|Shell Energy Holdings Australia Limited                    |  |  | 100 |  |  | Australia                |  | Upstream             |  | Ordinary, redeemable [A]      
|Qatar Shell GTL Limited                                    |  |  | 100 |  |  | Bermuda                  |  | Upstream             |  | Ordinary                      
|Tacoma Company Limited                                     |  |  | 100 |  |  | Bermuda                  |  | Upstream             |  | Ordinary                      
|Shell Canada Energy                                        |  |  | 100 |  |  | Canada                   |  | Upstream             |  | Ordinary                      
|Shell Oile  OG Gasudvinding Danmark Pipelines ApS         |  |  | 100 |  |  | Denmark                  |  | Upstream             |  | Ordinary                      
|Shell Gabon SA                                             |  |  | 75  |  |  | Gabon                    |  | Upstream             |  | Ordinary                      
|Shell Italia E&P Spa                                       |  |  | 100 |  |  | Italy                    |  | Upstream             |  | Ordinary                      
|Sarawak Shell Berhad                                       |  |  | 100 |  |  | Malaysia                 |  | Upstream             |  | Ordinary                      
|Shell Kazakhstan Development B.V.                          |  |  | 100 |  |  | Netherlands              |  | Upstream             |  | Redeemable [A], non-redeemable
|Shell Olie  OG Gasudvinding Danmark B.V.                  |  |  | 100 |  |  | Netherlands              |  | Upstream             |  | Ordinary                      
|Shell Philippines Exploration B.V.                         |  |  | 100 |  |  | Netherlands              |  | Upstream             |  | Redeemable [A], non-redeemable
|Shell Nigeria Exploration and Production Company Limited   |  |  | 100 |  |  | Nigeria                  |  | Upstream             |  | Ordinary                      
|The Shell Petroleum Development Company of Nigeria Limited |  |  | 100 |  |  | Nigeria                  |  | Upstream             |  | Ordinary                      
|A/S Norske Shell                                           |  |  | 100 |  |  | Norway                   |  | Upstream             |  | Ordinary                      
|Enterprise Oil Limited                                     |  |  | 100 |  |  | UK                       |  | Upstream             |  | Ordinary                      
|Shell EP Offshore Ventures Limited                         |  |  | 100 |  |  | UK                       |  | Upstream             |  | Ordinary                      
|Shell U.K. Limited                                         |  |  | 100 |  |  | UK                       |  | Upstream             |  | Ordinary                      
|Shell US E&P Investments LLC                               |  |  | 100 |  |  | USA                      |  | Upstream             |  | Equity (Voting)               
|SOI Finance Inc.                                           |  |  | 100 |  |  | USA                      |  | Upstream             |  | Ordinary                      
|SWEPI LP                                                   |  |  | 100 |  |  | USA                      |  | Upstream             |  | Partnership Capital           
|Shell Compania Argentina De Petroleo S.A.                  |  |  | 100 |  |  | Argentina                |  | Downstream           |  | Nominative                    
|Shell Western Supply & Trading Limited                     |  |  | 100 |  |  | Barbados                 |  | Downstream           |  | Ordinary                      
|Shell International Trading Middle East Limited            |  |  | 100 |  |  | Bermuda                  |  | Downstream           |  | Ordinary                      
|Pennzoil-Quaker State Canada Incorporated                  |  |  | 100 |  |  | Canada                   |  | Downstream           |  | Ordinary                      
|Shell Canada Limited                                       |  |  | 100 |  |  | Canada                   |  | Downstream           |  | Ordinary, redeemable [A]      
|Shell Chemicals Canada Limited                             |  |  | 100 |  |  | Canada                   |  | Downstream           |  | Ordinary, redeemable [A]      
|6040187 Canada Inc.                                        |  |  | 100 |  |  | Canada                   |  | Downstream           |  | Ordinary, redeemable [A]      
|Deutsche Shell GmbH                                        |  |  | 100 |  |  | Germany                  |  | Downstream           |  | Ordinary                      
|Deutsche Shell Holding GmbH                                |  |  | 100 |  |  | Germany                  |  | Downstream           |  | Ordinary                      
|Shell Deutschland Oil GmbH                                 |  |  | 100 |  |  | Germany                  |  | Downstream           |  | Ordinary                      
|Shell Luxembourgeoise Sarl                                 |  |  | 100 |  |  | Luxembourg               |  | Downstream           |  | Ordinary                      
|Shell Nederland Raffinaderij B.V.                          |  |  | 100 |  |  | Netherlands              |  | Downstream           |  | Ordinary                      
|Shell Trading Rotterdam B.V.                               |  |  | 100 |  |  | Netherlands              |  | Downstream           |  | Ordinary                      
|Shell Eastern Petroleum (Pte) Limited                      |  |  | 100 |  |  | Singapore                |  | Downstream           |  | Ordinary, redeemable          
|Shell Eastern Trading (Pte) Limited                        |  |  | 100 |  |  | Singapore                |  | Downstream           |  | Ordinary, redeemable          
|Shell Energy Europe Limited                                |  |  | 100 |  |  | UK                       |  | Downstream           |  | Ordinary                      
|Shell Trading International Limited                        |  |  | 100 |  |  | UK                       |  | Downstream           |  | Ordinary                      
|Equilon Enterprises LLC                                    |  |  | 100 |  |  | USA                      |  | Downstream           |  | Membership Interest           
|SCOGI, G.P.                                                |  |  | 100 |  |  | USA                      |  | Downstream           |  | Equity                        
|Shell Chemical LP                                          |  |  | 100 |  |  | USA                      |  | Downstream           |  | Partnership Capital           
|Shell Energy North America (US), L.P.                      |  |  | 100 |  |  | USA                      |  | Downstream           |  | Partnership Capital           
|Shell Trading (US) Company                                 |  |  | 100 |  |  | USA                      |  | Downstream           |  | Ordinary                      
|SOPC Holdings East LLC                                     |  |  | 100 |  |  | USA                      |  | Downstream           |  | Membership Interest           
|SOPC Holdings West LLC                                     |  |  | 100 |  |  | USA                      |  | Downstream           |  | Ordinary                      

[A] Non-voting class of share



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|   |  |                                        |  | LOGO     
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|E9 |  | SHELL ANNUAL REPORT AND FORM 20-F 2013 |  | EXHIBIT 8



|                                                |  |  |     |  |  |                          |  |                      |  |                     
|----------------------------------------------- |  |  | --- |  |  | ------------------------ |  | -------------------- |  | --------------------
|Company name                                    |  |  | %   |  |  | Country of incorporation |  | Principal activities |  | Class of shares held
|Shell Oman Trading Limited                      |  |  | 100 |  |  | Bermuda                  |  | Corporate            |  | Ordinary            
|Solen Insurance Limited                         |  |  | 100 |  |  | Bermuda                  |  | Corporate            |  | Ordinary            
|Shell Finance Luxembourg Sarl                   |  |  | 100 |  |  | Luxembourg               |  | Corporate            |  | Ordinary            
|Shell Treasury Luxembourg Sarl                  |  |  | 100 |  |  | Luxembourg               |  | Corporate            |  | Ordinary            
|B.V. Dordtsche Petroleum Maatschappij           |  |  | 100 |  |  | Netherlands              |  | Corporate            |  | Ordinary            
|Shell Brazil Holding B.V.                       |  |  | 100 |  |  | Netherlands              |  | Corporate            |  | Ordinary            
|Shell Finance (Netherlands) B.V.                |  |  | 100 |  |  | Netherlands              |  | Corporate            |  | Ordinary            
|Shell Gas B.V.                                  |  |  | 100 |  |  | Netherlands              |  | Corporate            |  | Ordinary            
|Shell International Finance B.V.*               |  |  | 100 |  |  | Netherlands              |  | Corporate            |  | Ordinary            
|Shell Overseas Investments B.V.                 |  |  | 100 |  |  | Netherlands              |  | Corporate            |  | Ordinary            
|Shell Petroleum N.V.*                           |  |  | 100 |  |  | Netherlands              |  | Corporate            |  | Ordinary            
|Shell Finance Switzerland AG                    |  |  | 100 |  |  | Switzerland              |  | Corporate            |  | Ordinary            
|Solen Versicherungen AG                         |  |  | 100 |  |  | Switzerland              |  | Corporate            |  | Registered (Voting) 
|Shell Overseas Holdings Limited                 |  |  | 100 |  |  | UK                       |  | Corporate            |  | Ordinary            
|Shell Treasury Centre Limited                   |  |  | 100 |  |  | UK                       |  | Corporate            |  | Ordinary            
|Shell Treasury Dollar Company Limited           |  |  | 100 |  |  | UK                       |  | Corporate            |  | Ordinary, redeemable
|Shell Treasury U.K. Limited                     |  |  | 100 |  |  | UK                       |  | Corporate            |  | Ordinary            
|The Shell Petroleum Company Limited             |  |  | 100 |  |  | UK                       |  | Corporate            |  | Ordinary            
|The Shell Transport and Trading Company Limited |  |  | 100 |  |  | UK                       |  | Corporate            |  | Ordinary, redeemable
|Pecten Victoria Company                         |  |  | 100 |  |  | USA                      |  | Corporate            |  | Ordinary            
|Shell Oil Company                               |  |  | 100 |  |  | USA                      |  | Corporate            |  | Ordinary            
|Shell Petroleum Inc.                            |  |  | 100 |  |  | USA                      |  | Corporate            |  | Ordinary