Other information (Tables)

12 Months Ended

Dec. 31, 2022

(€ million)	2022		2021		2020
Investment in consolidated subsidiaries and businesses
Current assets	147		262		15
Non-current assets	2,463		2,698		193
Net borrowings	(541	)	(486	)	(64	)
Current and non-current liabilities	(366	)	(349	)	(17	)
Net effect of investments	1,703		2,125		127
Fair value of investments held before the acquisition of control	(21	)	(99	)
Non-controlling interests	(15	)	(4	)	(15	)
Purchase price	1,667		2,022		112
Cash and cash equivalents acquired	(31	)	(121	)	(3	)
Consolidated subsidiaries and businesses net of cash and cash equivalent acquired	1,636		1,901		109

Disposal of consolidated subsidiaries and businesses
Current assets	1,377		2
Non-current assets	8,618
Net borrowings	(2,085	)
Current and non-current liabilities	(2,351	)
Net effect of disposals	5,559		2
Current value of the stake held for business combinations	(5,726	)
Reclassification among other items of OCI	(918	)
Gain on disposal of business combinations	2,704
Credits for divestments	(1,609	)
Selling price	10		2
Cash and cash equivalents sold	(70	)
Consolidated subsidiaries and businesses net of cash and cash equivalent disposed of	(60	)	2

Business combination Unión Fenosa Gas
Investment in Unión Fenosa Gas sold			232
Investments and businesses acquired
Current assets			370
Non-current assets			378
Net borrowings			(128	)
Long-term and short-term liabilities			(420	)
Total investments and businesses acquired			200
Total net disposals			32
Cash and cash equivalents acquired			42
Business combination Unión Fenosa Gas net of cash and cash equivalent acquired			74

Consolidated subsidiaries and businesses net of cash and cash equivalent disposed of	(60	)	76

Schedule of purchase price allocation of net assets acquired in business combination

The provisional and definitive price allocation of the net assets acquired in 2021 is shown below:

(€ million)	FRI‐EL Biogas Holding (now EniBioCh4in SpA) Provisional allocation		FRI‐EL Biogas Holding (now EniBioCh4in SpA) Definitive allocation		Portfolio of thirteen on-shore wind facilities Provisional allocation		Portfolio of thirteen on-shore wind facilities Definitive allocation		Dhamma Energy Group Provisional allocation		Dhamma Energy Group Definitive allocation		Portfolio of nine renewable energy projects Provisional allocation		Portfolio of nine renewable energy projects Definitive allocation		Be Power Provisional allocation		Be Power Definitive allocation
Current assets	23		23		32		31		2		3		7		7		22		22
Property, plant and equipement	38		144		423		209		119		94		57		21		29		29
Goodwill	80		9		302		307		120		124		81		79		728		718
Current and non current assets	15		15		43		252		15		33		25		68		10		22
Cash and cash equivalent (Net borrowings)	(14	)	(14	)	(215	)	(214	)	(101	)	(97	)	(32	)	(38	)	9		10
Current and non current liabilities	(9	)	(44	)	(100	)	(100	)	(12	)	(11	)	(20	)	(21	)	(34	)	(37	)
Net effects of investments	133		133		485		485		143		146		118		116		764		764
Non-controlling interests	(1	)	(1	)					(3	)	(3	)
Total purchase price	132		132		485		485		140		143		118		116		764		764