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Right-of-use assets and lease liabilities (Table) | 12 Months Ended
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Dec. 31, 2022
Right-of-use assets and lease liabilities |
Summary of information about right-of-use assets |
(€ million) |  | Floating production storage and offloading vessels (FPSO) |  |  | Drilling rig |  |  | Naval facilities and related logistic bases for oil and gas transportation |  |  | Motorway concessions and service stations |  |  | Oil and gas distribution facilities |  |  | Office buildings |  |  | Vehicles |  |  | Other |  |  | Total |
2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount - beginning of the year |  | 2,667 |  |  | 183 |  |  | 575 |  |  | 454 |  |  | 14 |  |  | 618 |  |  | 48 |  |  | 262 |  |  | 4,821 |
Additions |  | 1,342 |  |  | 189 |  |  | 530 |  |  | 76 |  |  | 28 |  |  | 108 |  |  | 21 |  |  | 110 |  |  | 2,404 |
Depreciation (a) |  | (226 | ) |  | (197 | ) |  | (303 | ) |  | (70 | ) |  | (13 | ) |  | (130 | ) |  | (21 | ) |  | (53 | ) |  | (1,013 | )
Impairments |  |  |  |  |  |  |  | (5 | ) |  |  |  |  | (5 | ) |  |  |  |  | (1 | ) |  | (7 | ) |  | (18 | )
Reversals |  |  |  |  |  |  |  | 14 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 14 |
Currency translation differences |  | 239 |  |  | 12 |  |  | 10 |  |  | 3 |  |  |  |  |  | 3 |  |  |  |  |  |  |  |  | 267 |
Changes in the scope of consolidaion |  | (1,878 | ) |  | (34 | ) |  | (39 | ) |  |  |  |  |  |  |  | (1 | ) |  |  |  |  | 73 |  |  | (1,879 | )
Other changes |  | (2 | ) |  | (5 | ) |  | (100 | ) |  | (6 | ) |  | (5 | ) |  | (3 | ) |  | (5 | ) |  | (24 | ) |  | (150 | )
Net carrying amount - end of the year |  | 2,142 |  |  | 148 |  |  | 682 |  |  | 457 |  |  | 19 |  |  | 595 |  |  | 42 |  |  | 361 |  |  | 4,446 |
Gross carrying amount - end of the year |  | 2,507 |  |  | 516 |  |  | 1,360 |  |  | 734 |  |  | 87 |  |  | 1,010 |  |  | 86 |  |  | 562 |  |  | 6,862 |
Provisions for depreciation and impairment |  | 365 |  |  | 368 |  |  | 678 |  |  | 277 |  |  | 68 |  |  | 415 |  |  | 44 |  |  | 201 |  |  | 2,416 |
2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount - beginning of the year |  | 2,672 |  |  | 244 |  |  | 446 |  |  | 424 |  |  | 11 |  |  | 652 |  |  | 32 |  |  | 162 |  |  | 4,643 |
Additions |  |  |  |  | 215 |  |  | 583 |  |  | 104 |  |  | 23 |  |  | 34 |  |  | 40 |  |  | 105 |  |  | 1,104 |
Depreciation (a) |  | (217 | ) |  | (170 | ) |  | (274 | ) |  | (63 | ) |  | (11 | ) |  | (122 | ) |  | (22 | ) |  | (49 | ) |  | (928 | )
Impairments |  |  |  |  |  |  |  | (25 | ) |  | (6 | ) |  | (14 | ) |  |  |  |  |  |  |  | (14 | ) |  | (59 | )
Currency translation differences |  | 213 |  |  | 12 |  |  | 11 |  |  | 3 |  |  |  |  |  | 8 |  |  |  |  |  | 6 |  |  | 253 |
Changes in the scope of consolidaion |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6 | ) |  |  |  |  | 116 |  |  | 110 |
Other changes |  | (1 | ) |  | (118 | ) |  | (166 | ) |  | (8 | ) |  | 5 |  |  | 52 |  |  | (2 | ) |  | (64 | ) |  | (302 | )
Net carrying amount - end of the year |  | 2,667 |  |  | 183 |  |  | 575 |  |  | 454 |  |  | 14 |  |  | 618 |  |  | 48 |  |  | 262 |  |  | 4,821 |
Gross carrying amount - end of the year |  | 3,366 |  |  | 572 |  |  | 1,268 |  |  | 666 |  |  | 66 |  |  | 948 |  |  | 84 |  |  | 433 |  |  | 7,403 |
Provisions for depreciation and impairment |  | 699 |  |  | 389 |  |  | 693 |  |  | 212 |  |  | 52 |  |  | 330 |  |  | 36 |  |  | 171 |  |  | 2,582 |
(a) Before capitalization of depreciation of tangible assets
Summary of information about liabilities for leased assets | Liabilities for leased assets were as follows:
(€ million) |  | Current portion of long-term lease liabilities |  |  | Long-term lease liabilities |  |  | Total |
2022 |  |  |  |  |  |  |  |  |
Carrying amount - beginning of the year |  | 948 |  |  | 4,389 |  |  | 5,337 |
Additions |  |  |  |  | 2,401 |  |  | 2,401 |
Decreases |  | (980 | ) |  | (14 | ) |  | (994 | )
Currency translation differences |  | 43 |  |  | 242 |  |  | 285 |
Changes in the scope of consolidation |  | (299 | ) |  | (1,654 | ) |  | (1,953 | )
Other changes |  | 1,172 |  |  | (1,297 | ) |  | (125 | )
Carrying amount - end of the year |  | 884 |  |  | 4,067 |  |  | 4,951 |
2021 |  |  |  |  |  |  |  |  |
Carrying amount - beginning of the year |  | 849 |  |  | 4,169 |  |  | 5,018 |
Additions |  |  |  |  | 1,102 |  |  | 1,102 |
Decreases |  | (934 | ) |  | (5 | ) |  | (939 | )
Currency translation differences |  | 38 |  |  | 231 |  |  | 269 |
Changes in the scope of consolidation |  | 14 |  |  | 89 |  |  | 103 |
Other changes |  | 981 |  |  | (1,197 | ) |  | (216 | )
Carrying amount - end of the year |  | 948 |  |  | 4,389 |  |  | 5,337 |
Summary of amounts recognized in the profit and loss account for leases | The amounts recognised in the profit and loss account consist of the following:
(€ million) |  | 2022 |  |  | 2021 |  |  | 2020 |
Other income and revenues |  |  |  |  |  |  |  |  |
Income from remeasurement of lease liabilities |  | 6 |  |  | 18 |  |  | 12 |
|  | 6 |  |  | 18 |  |  | 12 |
Purchases, services and other |  |  |  |  |  |  |  |  |
Short-term leases |  | 113 |  |  | 85 |  |  | 67 |
Low-value leases |  | 27 |  |  | 31 |  |  | 37 |
Variable lease payments not included in the measurement of lease liabilities |  | 14 |  |  | 14 |  |  | 7 |
Capitalized direct cost associated with self-constructed assets - tangible assets |  | (5 | ) |  | (4 | ) |  | (2 | )
|  | 149 |  |  | 126 |  |  | 109 |
Depreciation and impairments |  |  |  |  |  |  |  |  |
Depreciation of RoU leased assets |  | 1,013 |  |  | 928 |  |  | 928 |
Capitalized direct cost associated with self-constructed assets - tangible assets |  | (186 | ) |  | (110 | ) |  | (96 | )
Impairments of RoU leased assets |  | 18 |  |  | 59 |  |  | 47 |
Reversals of RoU leased assets |  | (14 | ) |  |  |  |  |  |
|  | 831 |  |  | 877 |  |  | 879 |
Finance income (expense) from leases |  |  |  |  |  |  |  |  |
Interests on lease liabilities |  | (315 | ) |  | (304 | ) |  | (347 | )
Capitalized finance expense of RoU leased assets - tangible assets |  | 8 |  |  | 5 |  |  | 7 |
Net currency translation differences on lease liabilities |  | (4 | ) |  | (34 | ) |  | 24 |
|  | (311 | ) |  | (333 | ) |  | (316 | )

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