There appear to have been further developments in an investigation of the firm launched over a year ago by the US Department of Justice and the SEC.

The investigation was launched under the US Foreign Corrupt Practices Act.

From The Guardian's Market Force Live blog:

"Coinciding with a strategy update, the company's annual report reveals on page 16 that "Shell is currently under investigation by the US Securities and Exchange Commission and the US Department of Justice for violations of the US Foreign Corrupt Practices Act.

"Shell has an ongoing internal investigation and is co-operating with the US DoJ and the SEC investigations. While these US investigations are ongoing, Shell may face fines and additional costs.""