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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Property Plant And Equipment Explanatory [Abstract] |
Disclosure of property, plant and equipment [text block] | 11 Property, plant and equipment
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Other tangible |  |  |  |
|  |  |  |  | E&P wells, |  |  |  |  |  | E&P exploration |  |  | E&P tangible |  |  | assets in |  |  |  |
|  | Land and |  |  | plant and |  |  | Other plant |  |  | assets and |  |  | assets in |  |  | progress and |  |  |  |
(€ million) |  | buildings |  |  | machinery |  |  | and machinery |  |  | appraisal |  |  | progress |  |  | advances |  |  | Total |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount – beginning of the year |  |  | 1,313 |  |  |  | 45,782 |  |  |  | 3,877 |  |  |  | 1,371 |  |  |  | 9,469 |  |  |  | 1,346 |  |  |  | 63,158 |
Additions |  |  | 18 |  |  |  | 432 |  |  |  | 173 |  |  |  | 330 |  |  |  | 6,947 |  |  |  | 878 |  |  |  | 8,778 |
Depreciation |  |  | (65 | ) |  |  | (6,012 | ) |  |  | (529 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6,606 | )
Reversals |  |  | 41 |  |  |  | 299 |  |  |  | 86 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 426 |
Impairments |  |  | (61 | ) |  |  | (477 | ) |  |  | (73 | ) |  |  |  |  |  |  | (548 | ) |  |  | (117 | ) |  |  | (1,276 | )
Write-off |  |  |  |  |  |  | (12 | ) |  |  | (1 | ) |  |  | (66 | ) |  |  | (4 | ) |  |  | (1 | ) |  |  | (84 | )
Disposals |  |  | (2 | ) |  |  | (400 | ) |  |  | (9 | ) |  |  | (32 | ) |  |  | (198 | ) |  |  | 2 |  |  |  | (639 | )
Currency translation differences |  |  | 2 |  |  |  | 1,623 |  |  |  | 36 |  |  |  | 53 |  |  |  | 385 |  |  |  | (1 | ) |  |  | 2,098 |
Decrease through loss of control of subsidiary |  |  | 1 |  |  |  | (4,388 | ) |  |  | 32 |  |  |  | (58 | ) |  |  | (474 | ) |  |  | 10 |  |  |  | (4,877 | )
Transfers |  |  | 81 |  |  |  | 6,795 |  |  |  | 461 |  |  |  | (294 | ) |  |  | (6,501 | ) |  |  | (542 | ) |  |  |  |
Other changes |  |  | (54 | ) |  |  | (786 | ) |  |  | (152 | ) |  |  | (37 | ) |  |  | 119 |  |  |  | 234 |  |  |  | (676 | )
Net carrying amount – end of the year |  |  | 1,274 |  |  |  | 42,856 |  |  |  | 3,901 |  |  |  | 1,267 |  |  |  | 9,195 |  |  |  | 1,809 |  |  |  | 60,302 |
Gross carrying amount – end of the year |  |  | 4,060 |  |  |  | 135,467 |  |  |  | 27,516 |  |  |  | 1,267 |  |  |  | 12,559 |  |  |  | 2,415 |  |  |  | 183,284 |
Provisions for depreciation and impairments |  |  | 2,786 |  |  |  | 92,611 |  |  |  | 23,615 |  |  |  |  |  |  |  | 3,364 |  |  |  | 606 |  |  |  | 122,982 |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount – beginning of the year |  |  | 1,258 |  |  |  | 47,090 |  |  |  | 3,789 |  |  |  | 1,905 |  |  |  | 15,135 |  |  |  | 1,616 |  |  |  | 70,793 |
Additions |  |  | 22 |  |  |  | 42 |  |  |  | 190 |  |  |  | 351 |  |  |  | 7,302 |  |  |  | 583 |  |  |  | 8,490 |
Depreciation |  |  | (71 | ) |  |  | (6,583 | ) |  |  | (545 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (7,199 | )
Reversals |  |  | 5 |  |  |  | 608 |  |  |  | 273 |  |  |  |  |  |  |  | 169 |  |  |  |  |  |  |  | 1,055 |
Impairments |  |  | (2 | ) |  |  | (491 | ) |  |  | (83 | ) |  |  |  |  |  |  | (146 | ) |  |  | (126 | ) |  |  | (848 | )
Write-off |  |  |  |  |  |  | (3 | ) |  |  | (2 | ) |  |  | (232 | ) |  |  | (2 | ) |  |  |  |  |  |  | (239 | )
Disposals |  |  | (15 | ) |  |  | 3 |  |  |  | (6 | ) |  |  |  |  |  |  | (1,376 | ) |  |  | (54 | ) |  |  | (1,448 | )
Currency translation differences |  |  | (5 | ) |  |  | (5,155 | ) |  |  | (143 | ) |  |  | (193 | ) |  |  | (1,527 | ) |  |  | (2 | ) |  |  | (7,025 | )
Transfers |  |  | 84 |  |  |  | 9,940 |  |  |  | 629 |  |  |  | (265 | ) |  |  | (9,673 | ) |  |  | (715 | ) |  |  |  |
Other changes |  |  | 37 |  |  |  | 331 |  |  |  | (225 | ) |  |  | (195 | ) |  |  | (413 | ) |  |  | 44 |  |  |  | (421 | )
Net carrying amount – end of the year |  |  | 1,313 |  |  |  | 45,782 |  |  |  | 3,877 |  |  |  | 1,371 |  |  |  | 9,469 |  |  |  | 1,346 |  |  |  | 63,158 |
Gross carrying amount – end of the year |  |  | 4,061 |  |  |  | 137,223 |  |  |  | 26,746 |  |  |  | 1,371 |  |  |  | 12,315 |  |  |  | 2,061 |  |  |  | 183,777 |
Provisions for depreciation and impairments |  |  | 2,748 |  |  |  | 91,441 |  |  |  | 22,869 |  |  |  |  |  |  |  | 2,846 |  |  |  | 715 |  |  |  | 120,619 |
Capital expenditures included capitalized finance expenses of  €52 million (€72 million in 2017) related to the Exploration & Production segment (€37 million). The interest rate used for capitalizing finance expense ranged from 2.3% to 2.4% (1.6% to 2.7% at December 31, 2017) . Capital expenditures primarily related to the Exploration & Production segment for €7,757 million (€7,638 million in 2017) and included the consideration paid for the award of the interests in the already producing Concession Agreements of Umm Shaif and Nasr ( 10 %) and Lower Zakum ( 5 %) and the Concession Agreement of Gasha ( 25 %) under development, located in the offshore of Abu Dhabi (United Arab Emirates). The price paid of €869 million was allocated to proved mineral interest (E&P wells, plant and machinery) for €382 million and to unproved mineral interest (E&P tangible assets in progress) for €487 million. More information is reported in note 35 — Segment information and information by geographical area. The main depreciation rates used were substantially unchanged from the previous year and ranged as follows:
(%) |  |  |
Buildings |  | 2 – 10 |
Mineral exploration wells and plants |  | UOP |
Refining and chemical plants |  | 2 – 17 |
Gas pipelines and compression stations |  | 2 – 12 |
Power plants |  | 5 |
Other plant and machinery |  | 6 – 12 |
Industrial and commercial equipment |  | 5 – 25 |
Other assets |  | 10 – 20 |
The criteria adopted by Eni for determining net (impairments) reversals is reported in note 13 — Net reversal (impairment) of tangible and intangible assets. Disposals related to a 10% interest in the Zohr asset in Egypt to Mubadala Petroleum Llc with a gain of €418 million. Foreign currency translation differences primarily related to subsidiaries which utilize the U.S. dollar as functional currency (€2,209 million). Property, plant and equipment decreased by €4,800 million due to the exclusion from the consolidation of the assets of the former Eni’s subsidiary Eni Norge AS which was merged with Point Resources AS, fully-owned by HitecVision AS, to establish the equity-accounted joint venture Vår Energi AS, jointly controlled by Eni ( 69.60 %) and HitecVision AS with the initial recognition among equity-accounted investments of Eni’s interest in the combined entity. Transfers from E&P tangible assets in progress to E&P wells, plant and machinery related for €2,750 million to progress in the development of reserves at large projects, comprising Zohr, Jangkrik, East Hub, Noroos and OCTP projects. Changes in exploration and appraisal activities related to: (i) the successful completion of exploration and appraisal activities at certain suspended exploration wells and their transfer to tangible assets for €297 million; (ii) the write-off of exploration wells for €66 million due to the negative outcome of exploration and appraisal activities, mainly relating to two offshore projects in Morocco and Vietnam. Other changes of  included a downward revision of estimates of the decommissioning provision of the Exploration & Production segment (negative €503 million) due to increased discount rates curve, especially for the U.S. dollar. Exploration and appraisal activities related for €1,101 million to costs of suspended exploration wells pending final determination and for €166 million to costs of exploration wells in progress at the end of the year. Changes relating to suspended wells are showed :
(€ million) |  | 2018 |  | 2017 |  | 2016
Costs for exploratory wells suspended – beginning of the period |  |  | 1,263 |  |  |  | 1,684 |  |  |  | 1,737 |
Increases for which is ongoing the determination of proved reserves |  |  | 235 |  |  |  | 451 |  |  |  | 282 |
Amounts previously capitalized and expensed in the period |  |  | (61 | ) |  |  | (217 | ) |  |  | (109 | )
Reclassification to successful exploratory wells following the estimation of proved reserves |  |  | (297 | ) |  |  | (278 | ) |  |  | (276 | )
Disposals |  |  | (6 | ) |  |  | (199 | ) |  |  |  |
Decrease through loss of control of subsidiary |  |  | (58 | ) |  |  |  |  |  |  |  |
Reclassification to assets held for sale |  |  | (24 | ) |  |  |  |  |  |  |  |
Currency translation differences |  |  | 49 |  |  |  | (178 | ) |  |  | 50 |
Costs for exploratory wells suspended – end of the period |  |  | 1,101 |  |  |  | 1,263 |  |  |  | 1,684 |
The following information relates to the stratification of the suspended wells pending final determination (ageing):
|  | 2018 |  | 2017 |  | 2016
|  | (€ million) |  | (number of wells in Eni’s interest) |  | (€ million) |  | (number of wells in Eni’s interest) |  | (€ million) |  | (number of wells in Eni’s interest)
Costs capitalized and suspended for exploratory well activity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- within 1 year |  |  | 111 |  |  |  | 7.02 |  |  |  | 222 |  |  |  | 7.95 |  |  |  | 16 |  |  |  | 1.05 |
- between 1 and 3 years |  |  | 87 |  |  |  | 2.88 |  |  |  | 241 |  |  |  | 3.87 |  |  |  | 609 |  |  |  | 10.25 |
- beyond 3 years |  |  | 903 |  |  |  | 24.20 |  |  |  | 800 |  |  |  | 21.44 |  |  |  | 1,059 |  |  |  | 21.55 |
|  |  | 1,101 |  |  |  | 34.10 |  |  |  | 1,263 |  |  |  | 33.26 |  |  |  | 1,684 |  |  |  | 32.85 |
Costs capitalized for suspended wells |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- fields including wells drilled over the last 12 months |  |  | 111 |  |  |  | 7.02 |  |  |  | 148 |  |  |  | 5.88 |  |  |  | 9 |  |  |  | 0.55 |
- fields for which the delineation campaign is in progress |  |  | 217 |  |  |  | 4.66 |  |  |  | 261 |  |  |  | 4.69 |  |  |  | 251 |  |  |  | 3.51 |
- fields including commercial discoveries that proceeds to sanctioning |  |  | 773 |  |  |  | 22.42 |  |  |  | 854 |  |  |  | 22.69 |  |  |  | 1,424 |  |  |  | 28.79 |
|  |  | 1,101 |  |  |  | 34.10 |  |  |  | 1,263 |  |  |  | 33.26 |  |  |  | 1,684 |  |  |  | 32.85 |
Unproved mineral interests include the purchase price allocated to unproved reserves following business combinations or acquisition of individual properties. Unproved mineral interests were as follows :
(€ million) |  | Congo |  | Nigeria |  | Turkmenistan |  | USA |  | Algeria |  | Egypt |  | United Arab Emirates |  |  | Total
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Book amount at the beginning of the year |  |  | 1,162 |  |  |  | 825 |  |  |  | 192 |  |  |  | 99 |  |  |  | 105 |  |  |  | 7 |  |  |  |  |  |  |  | 2,390 |
Additions |  |  | 26 |  |  |  | 56 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 23 |  |  |  | 487 |  |  |  | 592 |
Net (impairments) reversals |  |  | (429 | ) |  |  |  |  |  |  | (76 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (505 | )
Reclassification to proved mineral interest |  |  | (32 | ) |  |  |  |  |  |  | (44 | ) |  |  |  |  |  |  | (32 | ) |  |  | (2 | ) |  |  |  |  |  |  | (110 | )
Other changes and currency translation differences |  |  | 42 |  |  |  | 40 |  |  |  | 5 |  |  |  | 4 |  |  |  | 4 |  |  |  | 1 |  |  |  | 15 |  |  |  | 111 |
Book amount at the end of the year |  |  | 769 |  |  |  | 921 |  |  |  | 77 |  |  |  | 103 |  |  |  | 77 |  |  |  | 29 |  |  |  | 502 |  |  |  | 2,478 |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Book amount at the beginning of the year |  |  | 1,254 |  |  |  | 938 |  |  |  | 138 |  |  |  | 113 |  |  |  |  |  |  |  | 7 |  |  |  |  |  |  |  | 2,450 |
Additions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 112 |  |  |  |  |  |  |  |  |  |  |  | 112 |
Net (impairments) reversals |  |  | 72 |  |  |  |  |  |  |  | 75 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 147 |
Reclassification to proved mineral interest |  |  | (7 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (7 | )
Other changes and currency translation differences |  |  | (157 | ) |  |  | (113 | ) |  |  | (21 | ) |  |  | (14 | ) |  |  | (7 | ) |  |  |  |  |  |  |  |  |  |  | (312 | )
Book amount at the end of the year |  |  | 1,162 |  |  |  | 825 |  |  |  | 192 |  |  |  | 99 |  |  |  | 105 |  |  |  | 7 |  |  |  |  |  |  |  | 2,390 |
Unproved mineral interest comprised a property denominated Oil Prospecting License 245 (“OPL 245”), located in the offshore of Nigeria, with a net book value of  €857 million, which corresponded to the price paid to the Nigerian Government to acquire a 50% interest in the property, with the partner Shell acquiring the remaining 50%. As of December 31, 2018, the net book value of the property was €1,159 million, including capitalized exploration costs and pre-development costs. The acquisition of OPL 245 is subject to judicial proceedings in Italy and in Nigeria for alleged corruption and money laundering in respect of the Resolution Agreement signed on April 29, 2011, relating to the purchase of the license by Eni and Shell. Those proceedings are disclosed in note 27 — Guarantees, Commitments and Risks. Additions for the year related to the acquisition of unproved reserves as part of the deals to acquire interests in oil&gas assets in production/development phase in the offshore of Abu Dhabi (United Arab Emirates), the extension of the concession terms in Nigeria and Egypt and contractual revisions in Congo. Accumulated provisions for impairments amounted to €16,471 million (€16,005 million at December 31, 2017). At December 31, 2018, Eni pledged property, plant and equipment for €24 million primarily as collateral against certain borrowings (same amount as of December 31, 2017) . Government grants recorded as a decrease of property, plant and equipment amounted to €125 million (€110 million at December 31, 2017) . Assets acquired under financial lease agreements amounted to €46 million (€29 million at December 31, 2017) . Contractual commitments related to the purchase of property, plant and equipment are disclosed in note 27 — Guarantees, commitments and risks — Liquidity risk . Property, plant and equipment under concession arrangements are described in note 27 — Guarantees, commitments and risks — Assets under concession arrangements .

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- Definition Disclosure Of Property Plant And Equipment Explanatory + References No definition available. + Details
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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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