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Right-of-use assets and lease liabilities | 12 Months Ended
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Dec. 31, 2019
Right-of-use assets and lease liabilities |
Right-of-use assets and lease liabilities | 12 Right-of-use assets and lease liabilities
|  | Floating |  |  |  | Naval facilities |  |  |  |  |  |  |  |  |  |  |  |
|  | production |  |  |  | and related logistic |  | Motorway concessions |  | Oil and gas |  |  |  |  |  |  |  |
|  | storage and |  |  |  | bases for oil |  | and service |  | distribution |  |  |  |  |  |  |  |
€ million) |  | offloading vessels (FPSO) |  | Drilling rig |  | and gas transportation |  | stations |  | facilities |  | Office buildings |  | Vehicles |  | Other |  | Total
First adoption IFRS 16 |  | 3,294 |  | 346 |  | 569 |  | 462 |  | 7 |  | 720 |  | 43 |  | 215 |  | 5,656
Reclassifications |  | — |  | — |  | — |  | 30 |  | — |  | — |  | — |  | 16 |  | 46
Reclassifications to assets held for sale |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | (13) |  | (13)
Net carrying amount at January 1, 2019 |  | 3,294 |  | 346 |  | 569 |  | 492 |  | 7 |  | 720 |  | 43 |  | 218 |  | 5,689
Additions |  | 32 |  | 192 |  | 219 |  | 54 |  | 1 |  | 108 |  | 22 |  | 56 |  | 684
Depreciation(a) |  | (240) |  | (224) |  | (272) |  | (61) |  | (1) |  | (115) |  | (23) |  | (63) |  | (999)
Impairment losses |  | — |  | — |  | — |  | (13) |  | — |  | — |  | — |  | (28) |  | (41)
Currency translation differences |  | 67 |  | 6 |  | 4 |  | 2 |  | — |  | 3 |  | — |  | 3 |  | 85
Other changes |  | — |  | (7) |  | (23) |  | (14) |  | (1) |  | (9) |  | (10) |  | (5) |  | (69)
Net carrying amount at December 31, 2019 |  | 3,153 |  | 313 |  | 497 |  | 460 |  | 6 |  | 707 |  | 32 |  | 181 |  | 5,349
Gross carrying amount |  | 3,393 |  | 528 |  | 757 |  | 532 |  | 7 |  | 806 |  | 54 |  | 274 |  | 6,351
Provisions for depreciation and impairment |  | 240 |  | 215 |  | 260 |  | 72 |  | 1 |  | 99 |  | 22 |  | 93 |  | 1,002
(a) Before capitalization of depreciation for tangible and intangible assets The first application of IFRS 16 is disclosed in note 3 – Changes in accounting policies. Right-of-use assets (RoU) related: (i) for €3,895 million to the Exploration & Production segment and mainly comprised the operating leases of certain FPSO vessels hired in connection with operations at offshore development projects in Ghana (OCTP) and Angola (Block 15/06 West and East hub) with expiry date between 10 and 18 years including a renewal option and in addition the lease component of long-term leases of offshore rigs; (ii) for €512 million to the Refining & Marketing and Chemical segment relating to motorway concessions, land leases, leases of service stations for the sale of oil products and the car fleet dedicated to the car sharing business; (iii) for €365 million to the Gas & Power segment relating to the leasing of naval vessels for shipping activities and logistics structures for gas distribution; (iv) for €577 million to the Corporate and Other activities segment mainly regarding property rental contracts. The main leasing contracts signed for which the asset is not yet available concern: (i) a contract with a nominal value of €2.1 billion relating to an FPSO vessel that will be deployed for the development of Area 1 in Mexico. The asset is expected to enter under the Group's control and be accounted as RoU in 2021, expiring in 2040; (ii) a contract with a nominal value of €438 million relating to leasing of office building with an expiry date of 20 years with an extension option of 6 years. The main future cash outflows potentially due not reflected in the measurements of lease liabilities related to: (i) options for the extension or termination of the lease for office buildings of €297 million; (ii) service stations for the sale of oil products of € 155 million; (iii) other extension options related to concessions of land for €60 million and ancillary assets in the upstream business for €84 million. Liabilities for leased assets were as follows:
|  | Current portion |  |  |  |
|  | of long-term |  | Long-term |  |
(€ million) |  | lease liabilities |  | lease liabilities |  | Total
First adoption IFRS 16 |  | 665 |  | 4,991 |  | 5,656
Reclassifications |  | 132 |  | 36 |  | 168
Reclassifications to liabilities directly associated with assets held for sale |  | (3) |  | (10) |  | (13)
Carrying amount at January 1, 2019 |  | 794 |  | 5,017 |  | 5,811
Additions |  | — |  | 668 |  | 668
Decreases |  | (875) |  | (2) |  | (877)
Currency translation differences |  | 10 |  | 77 |  | 87
Other changes |  | 960 |  | (1,001) |  | (41)
Carrying amount at December 31, 2019 |  | 889 |  | 4,759 |  | 5,648
Lease liabilities related for €1,976 million to the portion of the liabilities attributable to the joint operators in Eni-led projects which will be recovered through the mechanism of the cash calls. Total cash outflows for leases consisted of the following: (i) cash payments for the principal portion of the lease liability for €877 million; (ii) cash payments for the interest portion of €347 million; (iii) prepayment RoU for leased assets for €16 million. The amounts recognised in the profit and loss account consist of the following:
|  | 2019
(€ million) |  |
Other income and revenues |  |
Income from remeasurement of lease liabilitiy |  | 6
|  | 6
Purchases, services and other |  |
Short-term leases |  | 115
Low-value leases |  | 39
Variable lease payments not included in the measurement of lease liabilities |  | 16
Capitalised direct cost associated with self-constructed assets - tangible assets |  | (2)
|  | 168
Depreciation and impairments |  |
Depreciation of RoU leased assets |  | 999
Capitalised direct cost associated with self-constructed assets - tangible assets |  | (210)
Impairment losses of RoU leased assets |  | 41
|  | 830
Finance income (expense) from leases |  |
Interests on lease liabilities |  | (378)
Capitalised finance expense of ROU leased assets - tangible assets |  | 17
Net currency translation differences on lease liabilities |  | (6)
|  | (367)

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2019-03-27 + Details
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- References No definition available. + Details
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