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Equity (Tables) | 12 Months Ended
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Dec. 31, 2023
Equity |
Schedule of non-controlling interest |
|  | Net Profit |  |  | Equity |
(€ million) |  | 2023 |  |  | 2022 |  |  | December 31, 2023 |  |  | December 31, 2022 |
EniPower Group |  | 86 |  |  | 54 |  |  | 406 |  |  | 373 |
Eni Plenitude Group |  | 3 |  |  | 20 |  |  | 54 |  |  | 97 |
Others |  |  |  |  |  |  |  |  |  |  | 1 |
|  | 89 |  |  | 74 |  |  | 460 |  |  | 471 |
Schedule of equity attributable to equity holders of Eni |
(€ million) | December 31, 2023 |  |  | December 31, 2022 |
Share capital | 4,005 |  |  | 4,005 |
Retained earnings | 32,988 |  |  | 23,455 |
Cumulative currency translation differences | 5,238 |  |  | 7,564 |
Other reserves and equity instruments: |  |  |  |  |
- Perpetual subordinated bonds | 5,000 |  |  | 5,000 |
- Legal reserve | 959 |  |  | 959 |
- Reserve for treasury shares | 2,333 |  |  | 2,937 |
- Reserve for OCI on cash flow hedging derivatives net of tax effect | 36 |  |  | (342 | )
- Reserve for OCI on defined benefit plans net of tax effect | (88 | ) |  | (58 | )
- Reserve for OCI on equity-accounted investments | 98 |  |  | 46 |
- Reserve for OCI on other investments valued at fair value | 98 |  |  | 53 |
- Reserve for convertible bond issue | 79 |  |  |  |
- Other reserves |  |  |  | 190 |
Treasury shares | (2,333 | ) |  | (2,937 | )
Profit for the year | 4,771 |  |  | 13,887 |
| 53,184 |  |  | 54,759 |
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, 2022 | (483 | ) |  | 141 |  |  | (342 | ) |  | (20 | ) |  | (38 | ) |  | (58 | ) |  | 46 |  |  | 53 |
Changes of the year | 105 |  |  | (32 | ) |  | 73 |  |  | (31 | ) |  | 10 |  |  | (21 | ) |  | 52 |  |  | 45 |
Currency translation differences |  |  |  |  |  |  |  |  |  | (43 | ) |  | 34 |  |  | (9 | ) |  |  |  |  |  |
Reversal to inventories adjustments | (8 | ) |  | 3 |  |  | (5 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reclassification to retained earnings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Changes in scope of consolidation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reclassification adjustments | 436 |  |  | (126 | ) |  | 310 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserve as of December 31, 2023 | 50 |  |  | (14 | ) |  | 36 |  |  | (94 | ) |  | 6 |  |  | (88 | ) |  | 98 |  |  | 98 |
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 |
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) | 2023 |  |  | 2022 |  |  | December 31, 2023 |  |  | December 31, 2022 |
As recorded in Eni SpA's Financial Statements | 3,272 |  |  | 5,403 |  |  | 51,019 |  |  | 52,520 |
Excess of net equity stated in the separate accounts of consolidated subsidiaries over the corresponding carrying amounts of the parent company | 3,202 |  |  | 7,375 |  |  | (814 | ) |  | (1,302 | )
Consolidation adjustments: |  |  |  |  |  |  |  |  |  |  |
- difference between purchase cost and underlying carrying amounts of net equity |  |  |  |  |  |  | 153 |  |  | 153 |
- adjustments to comply with Group accounting policies | (2,266 | ) |  | 797 |  |  | 3,774 |  |  | 4,468 |
- elimination of unrealized intercompany profits | 86 |  |  | 124 |  |  | (437 | ) |  | (533 | )
- deferred taxation | 566 |  |  | 262 |  |  | (51 | ) |  | (76 | )
| 4,860 |  |  | 13,961 |  |  | 53,644 |  |  | 55,230 |
Non-controlling interest | (89 | ) |  | (74 | ) |  | (460 | ) |  | (471 | )
As recorded in Consolidated Financial Statements | 4,771 |  |  | 13,887 |  |  | 53,184 |  |  | 54,759 |

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