Right-of-use assets and lease liabilities (Table)

12 Months Ended

Dec. 31, 2022

(€ 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

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

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	)