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Equity (Tables)

12 Months Ended

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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