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Equity (Tables) | 12 Months Ended
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Dec. 31, 2022
Equity |
Schedule of non-controlling interest | Non-controlling interest
|  | Net Profit |  |  | Equity |
(€ million) |  | 2022 |  |  | 2021 |  |  | December 31, 2022 |  |  | December 31, 2021 |
EniPower Group |  | 54 |  |  | 7 |  |  | 373 |  |  | 30 |
Others |  | 20 |  |  | 12 |  |  | 98 |  |  | 52 |
|  | 74 |  |  | 19 |  |  | 471 |  |  | 82 |
Schedule of equity attributable to equity holders of Eni |
(€ million) | December 31, 2022 |  |  | December 31, 2021 |
Share capital | 4,005 |  |  | 4,005 |
Retained earnings | 23,455 |  |  | 22,750 |
Cumulative currency translation differences | 7,564 |  |  | 6,530 |
Other reserves and equity instruments: |  |  |  |  |
- Perpetual subordinated bonds | 5,000 |  |  | 5,000 |
- Legal reserve | 959 |  |  | 959 |
- Reserve for treasury shares | 2,937 |  |  | 958 |
- Reserve for OCI on cash flow hedging derivatives net of tax effect | (342 | ) |  | (896 | )
- Reserve for OCI on defined benefit plans net of tax effect | (58 | ) |  | (117 | )
- Reserve for OCI on equity-accounted investments | 46 |  |  | 54 |
- Reserve for OCI on other investments valued at fair value | 53 |  |  | 141 |
- Other reserves | 190 |  |  | 190 |
Treasury shares | (2,937 | ) |  | (958 | )
Profit for the year | 13,887 |  |  | 5,821 |
| 54,759 |  |  | 44,437 |
Schedule of other comprehensive income reserves |
| Reserve for OCI on cash flow hedge derivatives |  |  | Reserve for OCI on defined benefit plans |  |  | Reserve for OCI on equity-accounted investments(*) |  |  | Reserve for OCI on investments valued at fair value |
(€ million) | Gross reserve |  |  | Deferred tax liabilities |  |  | Net reserve |  |  | Gross reserve |  |  | Deferred tax liabilities |  |  | Net reserve |  |
Reserve as of December 31, 2021 | (1,269 | ) |  | 373 |  |  | (896 | ) |  | (84 | ) |  | (33 | ) |  | (117 | ) |  | 54 |  |  | 141 |
Changes of the year | (3,883 | ) |  | 1,133 |  |  | (2,750 | ) |  | 60 |  |  | (5 | ) |  | 55 |  |  | 92 |  |  | 56 |
Currency translation differences |  |  |  |  |  |  |  |  |  | 1 |  |  |  |  |  | 1 |  |  |  |  |  |  |
Reversal to inventories adjustments | (8 | ) |  | 2 |  |  | (6 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reclassification to retained earnings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (144 | )
Changes in scope of consolidation |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  |  | 3 |  |  | 1 |  |  |  |
Reclassification adjustments | 4,677 |  |  | (1,367 | ) |  | 3,310 |  |  |  |  |  |  |  |  |  |  |  | (101 | ) |  |  |
Reserve as of December 31, 2022 | (483) |  |  | 141 |  |  | (342 | ) |  | (20 | ) |  | (38 | ) |  | (58 | ) |  | 46 |  |  | 53 |
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 |
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 |
| Profit |  |  | Shareholders’ equity |
(€ million) | 2022 |  |  | 2021 |  |  | December 31, 2022 |  |  | December 31, 2021 |
As recorded in Eni SpA's Financial Statements | 5,403 |  |  | 7,675 |  |  | 52,520 |  |  | 51,039 |
Excess of net equity stated in the separate accounts of consolidated subsidiaries over the corresponding carrying amounts of the parent company | 7,375 |  |  | (3,324 | ) |  | (1,302 | ) |  | (9,910 | )
Consolidation adjustments: |  |  |  |  |  |  |  |  |  |  |
- difference between purchase cost and underlying carrying amounts of net equity |  |  |  |  |  |  | 153 |  |  | 153 |
- adjustments to comply with Group accounting policies | 797 |  |  | 1,855 |  |  | 4,468 |  |  | 4,266 |
- elimination of unrealized intercompany profits | 124 |  |  | (176 | ) |  | (533 | ) |  | (654 | )
- deferred taxation | 262 |  |  | (190 | ) |  | (76 | ) |  | (375 | )
| 13,961 |  |  | 5,840 |  |  | 55,230 |  |  | 44,519 |
Non-controlling interest | (74 | ) |  | (19 | ) |  | (471 | ) |  | (82 | )
As recorded in Consolidated Financial Statements | 13,887 |  |  | 5,821 |  |  | 54,759 |  |  | 44,437 |

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