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Equity (Tables) | 12 Months Ended
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Dec. 31, 2021
Equity |
Schedule of equity attributable to equity holders of Eni | ​
​ | ​ | ​ | ​ | ​
(€ million) |  | December 31, 2021 |  | December 31, 2020
Share capital |  | 4,005 |  | 4,005
Retained earnings |  | 22,750 |  | 34,043
Cumulative currency translation differences |  | 6,530 |  | 3,895
Other reserves and equity instruments: | ​ | ​ | ​ | ​
- Perpetual subordinated bonds | ​ | 5,000 | ​ | 3,000
- Legal reserve |  | 959 |  | 959
- Reserve for treasury shares |  | 958 |  | 581
- Reserve for OCI on cash flow hedging derivatives net of the tax effect |  | (896) |  | (5)
- Reserve for OCI on defined benefit plans net of tax effect |  | (117) |  | (158)
- Reserve for OCI on equity-accounted investments |  | 54 |  | 85
- Reserve for OCI on other investments valued at fair value |  | 141 |  | 36
- Other reserves |  | 190 |  | 190
Treasury shares |  | (958) |  | (581)
Net profit (loss) for the year |  | 5,821 |  | (8,635)
​ |  | 44,437 |  | 37,415
Schedule of other comprehensive income reserves | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Reserve for OCI on cash flow hedge | ​ | Reserve for OCI on | ​ | ​ | ​ | ​
​ | ​ | derivatives | ​ | defined benefit plans | ​ | Reserve for | ​ | Reserve for
​ | ​ | ​ | ​ | Deferred | ​ | ​ | ​ | ​ | ​ | Deferred | ​ | ​ | ​ | OCI on equity- | ​ | OCI on
​ | ​ | Gross | ​ | tax | ​ | Net | ​ | Gross | ​ | tax | ​ | Net | ​ | accounted | ​ | investments
(€ million) |  | reserve |  | liabilities |  | reserve |  | reserve |  | liabilities |  | reserve |  | investments* |  | valued at fair value
Reserve as of December 31, 2020 | ​ | (7) | ​ | 2 | ​ | (5) | ​ | (205) | ​ | 47 | ​ | (158) | ​ | 85 | ​ | 36
Changes of the year | ​ | (1,479) | ​ | 434 | ​ | (1,045) | ​ | 119 | ​ | (77) | ​ | 42 | ​ | (32) | ​ | 105
Currency translation differences | ​ | — | ​ | — | ​ | — | ​ | 2 | ​ | (3) | ​ | (1) | ​ | 1 | ​ | —
Reversal to inventories adjustments | ​ | 2 | ​ | (1) | ​ | 1 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | —
Reclassification adjustments | ​ | 215 | ​ | (62) | ​ | 153 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | —
Reserve as of December 31, 2021 | ​ | (1,269) | ​ | 373 | ​ | (896) | ​ | (84) | ​ | (33) | ​ | (117) | ​ | 54 | ​ | 141
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reserve as of December 31, 2019 |  | (656) |  | 191 |  | (465) |  | (183) |  | 17 |  | (166) |  | 53 |  | 12
Changes of the year |  | (280) |  | 81 |  | (199) |  | (16) |  | 25 |  | 9 |  | 32 |  | 24
Currency translation differences |  | — |  | — |  | — |  | (6) |  | 5 |  | (1) |  | — |  | —
Reversal to inventories adjustments |  | (12) |  | 3 |  | (9) |  | — |  | — |  | — |  | — |  | —
Reclassification adjustments |  | 941 |  | (273) |  | 668 |  | — |  | — |  | — |  | — |  | —
Reserve as of December 31, 2020 |  | (7) |  | 2 |  | (5) |  | (205) |  | 47 |  | (158) |  | 85 |  | 36
​ * Reserve for OCI on equity-accounted investments at December 31, 2021 includes €-4 million relating to defined benefit plans (€-7 million at December 31, 2020)
Schedule of reconciliation of net profit and equity attributable to Eni of the parent company Eni SpA to consolidated net profit and equity attributable to Eni | Reconciliation of net profit and equity attributable to Eni of the parent company Eni SpA to consolidated net profit and equity attributable to Eni ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Shareholders’ equity
​ | ​ | Net profit | ​ | December 31, | ​ | December 31,
(€ million) |  | 2021 |  | 2020 |  | 2021 |  | 2020
As recorded in Eni SpA’s Financial Statements |  | 7,675 |  | 1,607 |  | 51,039 |  | 44,707
Excess of net equity stated in the separate accounts of consolidated subsidiaries over the corresponding carrying amounts of the parent company |  | (3,324) |  | (10,660) |  | (9,910) |  | (8,839)
Consolidation adjustments: |  |  |  |  |  | ​ |  |
- difference between purchase cost and underlying carrying amounts of net equity |  | — |  | (6) |  | 153 |  | 193
- adjustments to comply with Group accounting policies |  | 1,855 |  | 264 |  | 4,266 |  | 2,086
- elimination of unrealized intercompany profits |  | (176) |  | 88 |  | (654) |  | (478)
- deferred taxation |  | (190) |  | 79 |  | (375) |  | (176)
​ |  | 5,840 |  | (8,628) |  | 44,519 |  | 37,493
Non-controlling interest |  | (19) |  | (7) |  | (82) |  | (78)
As recorded in Consolidated Financial Statements |  | 5,821 |  | (8,635) |  | 44,437 |  | 37,415

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