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Right-of-use assets and lease liabilities | 12 Months Ended
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Dec. 31, 2020
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
2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount - beginning of the year |  | 3,153 |  | 313 |  | 497 |  | 460 |  | 6 |  | 707 |  | 32 |  | 181 |  | 5,349
Additions |  | 79 |  | 193 |  | 281 |  | 49 |  | 22 |  | 65 |  | 24 |  | 95 |  | 808
Depreciation(a) |  | (232) |  | (189) |  | (252) |  | (57) |  | (2) |  | (118) |  | (22) |  | (56) |  | (928)
Impairment losses |  |  |  |  |  |  |  | (21) |  | (15) |  |  |  |  |  | (11) |  | (47)
Currency translation differences |  | (251) |  | (13) |  | (13) |  |  |  |  |  | (8) |  |  |  | (7) |  | (292)
Other changes |  | (77) |  | (60) |  | (67) |  | (7) |  |  |  | 6 |  | (2) |  | (40) |  | (247)
Net carrying amount at the end of the year |  | 2,672 |  | 244 |  | 446 |  | 424 |  | 11 |  | 652 |  | 32 |  | 162 |  | 4,643
Gross carrying amount at the end of the year |  | 3,107 |  | 528 |  | 927 |  | 573 |  | 29 |  | 859 |  | 65 |  | 293 |  | 6,381
Provisions for depreciation and impairment |  | 435 |  | 284 |  | 481 |  | 149 |  | 18 |  | 207 |  | 33 |  | 131 |  | 1,738
2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 of tangible assets Right-of-use assets (RoU) related: (i) for €3,274 million (€3,895 million at December 31, 2019) to the Exploration & Production segment and mainly comprised 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 9 and 16 years including a renewal option and in addition the lease component of long-term leases of offshore rigs; (ii) for €788 million (€831 million at December 31, 2019) to the Refining & Marketing and Chemical segment relating to motorway concessions, land leases, leases of service stations for the sale of oil products, leasing of vessels for shipping activities and the car fleet dedicated to the car sharing business; (iii) for €526 million (€574 million at December 31, 2019) 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 concerns: (i) a contract with a nominal value of €1.7 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 buildings with an expiry date of 20 years including an extension option of 6 years; (iii) a contract for the use of a FLNG naval unit, signed by the joint operation Mozambique Rovuma Venture SpA (Eni's interest 35.71)%, for the development of the Coral discovery in the offshore of Mozambique, the amount of which will be determined based on the final cost payments incurred for the realization of the asset by the associated company Coral FLNG SA and the financial charges relating to the debt of this company towards Coral South FLNG DMCC. The commencement date of the lease is expected in 2022, corresponding to the start of production of the Coral field. 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 lease for office buildings of €302 million; (ii) extension options related to service stations for the sale of oil products of €148 million; (iii) other extension options related to concessions of land for €60 million and ancillary assets in the upstream business for €48 million. Liabilities for leased assets were as follows:
|  | Current portion |  |  |  |
|  | of long-term |  | Long-term |  |
(€ million) |  | lease liabilities |  | lease liabilities |  | Total
2020 |  |  |  |  |  |
Book amount at the beginning of the year |  | 889 |  | 4,759 |  | 5,648
Additions |  |  |  | 808 |  | 808
Decreases |  | (866) |  | (3) |  | (869)
Currency translation differences |  | (40) |  | (269) |  | (309)
Other changes |  | 866 |  | (1,126) |  | (260)
Book amount at the end of the year |  | 849 |  | 4,169 |  | 5,018
2019 |  |  |  |  |  |
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 €1,652 million (€1,976 million at December 31, 2019) to the portion of the liabilities attributable to 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 €869 million; (ii) cash payments for the interest portion of €329 million. Lease liabilities stated in U.S. dollars and euro amounted to €3,447 million and €1,411 million, respectively. Other changes in right-of-use assets and lease liabilities essentially related to early termination or renegotiation of lease contracts. The amounts recognised in the profit and loss account consist of the following:
|  | 2020 |  | 2019
(€ million) |  |  |  |
Other income and revenues |  |  |  |
Income from remeasurement of lease liabilities |  | 12 |  | 6
|  | 12 |  | 6
Purchases, services and other |  |  |  |
Short-term leases |  | 67 |  | 115
Low-value leases |  | 37 |  | 39
Variable lease payments not included in the measurement of lease liabilities |  | 7 |  | 16
Capitalised direct cost associated with self-constructed assets - tangible assets |  | (2) |  | (2)
|  | 109 |  | 168
Depreciation and impairments |  |  |  |
Depreciation of RoU leased assets |  | 928 |  | 999
Capitalised direct cost associated with self-constructed assets - tangible assets |  | (96) |  | (210)
Impairment losses of RoU leased assets |  | 47 |  | 41
|  | 879 |  | 830
Finance income (expense) from leases |  |  |  |
Interests on lease liabilities |  | (347) |  | (378)
Capitalised finance expense of ROU leased assets - tangible assets |  | 7 |  | 17
Net currency translation differences on lease liabilities |  | 24 |  | (6)
|  | (316) |  | (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 2020-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2020-01-01 + Details
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