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Right-of-use assets and lease liabilities (Table) | 12 Months Ended
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Dec. 31, 2023
Right-of-use assets and lease liabilities |
Summary of information about right-of-use assets |
(€ 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 |
2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount - beginning of the year | 2,142 |  |  | 148 |  |  | 682 |  |  | 457 |  |  | 19 |  |  | 595 |  |  | 42 |  |  | 361 |  |  | 4,446 |
Additions | 14 |  |  | 570 |  |  | 402 |  |  | 133 |  |  | 19 |  |  | 110 |  |  | 14 |  |  | 322 |  |  | 1,584 |
Depreciation(a) | (145 | ) |  | (219 | ) |  | (315 | ) |  | (74 | ) |  | (18 | ) |  | (125 | ) |  | (12 | ) |  | (65 | ) |  | (973 | )
Impairments |  |  |  |  |  |  | (3 | ) |  |  |  |  | (2 | ) |  |  |  |  |  |  |  | (36 | ) |  | (41 | )
Reversals |  |  |  |  |  |  | 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2 |  |  | 5 |
Currency translation differences | (71 | ) |  | (8 | ) |  | (5 | ) |  | 4 |  |  |  |  |  | (2 | ) |  |  |  |  | (7 | ) |  | (89 | )
Changes in the scope of consolidation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  |  | 10 |  |  | 13 |
Other changes | 37 |  |  | (42 | ) |  | (40 | ) |  | (28 | ) |  | (1 | ) |  | (1 | ) |  | (27 | ) |  | (9 | ) |  | (111 | )
Net carrying amount - end of the year | 1,977 |  |  | 449 |  |  | 724 |  |  | 492 |  |  | 17 |  |  | 580 |  |  | 17 |  |  | 578 |  |  | 4,834 |
Gross carrying amount - end of the year | 2,409 |  |  | 985 |  |  | 1,593 |  |  | 822 |  |  | 81 |  |  | 1,039 |  |  | 47 |  |  | 826 |  |  | 7,802 |
Provisions for depreciation and impairment | 432 |  |  | 536 |  |  | 869 |  |  | 330 |  |  | 64 |  |  | 459 |  |  | 30 |  |  | 248 |  |  | 2,968 |
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 consolidation | (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 |
(a) Before capitalization of depreciation of tangible assets
Summary of information about liabilities for leased assets | Liabilities for leased assets were as follows:
(€ million) | Current portion of long-term lease liabilities |  |  | Long-term lease liabilities |  |  | Total |
2023 |  |  |  |  |  |  |  |
Carrying amount at the beginning of the year | 884 |  |  | 4,067 |  |  | 4,951 |
Additions |  |  |  | 1,584 |  |  | 1,584 |
Decreases | (949 | ) |  | (14 | ) |  | (963 | )
Currency translation differences | (16 | ) |  | (81 | ) |  | (97 | )
Changes in the scope of consolidation | 1 |  |  | 12 |  |  | 13 |
Other changes | 1,208 |  |  | (1,360 | ) |  | (152 | )
Carrying amount at the end of the year | 1,128 |  |  | 4,208 |  |  | 5,336 |
2022 |  |  |  |  |  |  |  |
Carrying amount at the 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 at the end of the year | 884 |  |  | 4,067 |  |  | 4,951
Summary of amounts recognized in the profit and loss account for leases | The amounts recognised in the profit and loss account consist of the following:
(€ million) | 2023 |  |  | 2022 |  |  | 2021 |
Other income and revenues |  |  |  |  |  |  |  |
Income from remeasurement of lease liabilities | 17 |  |  | 6 |  |  | 18 |
| 17 |  |  | 6 |  |  | 18 |
Purchases, services and other |  |  |  |  |  |  |  |
Short-term leases | 59 |  |  | 113 |  |  | 85 |
Low-value leases | 37 |  |  | 27 |  |  | 31 |
Variable lease payments not included in the measurement of lease liabilities | 20 |  |  | 14 |  |  | 14 |
Capitalized direct cost associated with self-constructed assets - tangible assets | (5 | ) |  | (5 | ) |  | (4 | )
| 111 |  |  | 149 |  |  | 126 |
Depreciation and impairments |  |  |  |  |  |  |  |
Depreciation of RoU leased assets | 973 |  |  | 1,013 |  |  | 928 |
Capitalized amortization of RoU leased assets - tangible assets | (199 | ) |  | (186 | ) |  | (110 | )
Impairments of RoU leased assets | 41 |  |  | 18 |  |  | 59 |
Reversals of RoU leased assets | (5 | ) |  | (14 | ) |  |  |
| 810 |  |  | 831 |  |  | 877 |
Finance income (expense) from leases |  |  |  |  |  |  |  |
Interests on lease liabilities | (267 | ) |  | (315 | ) |  | (304 | )
Capitalized finance expense of RoU leased assets - tangible assets | 11 |  |  | 8 |  |  | 5 |
Net currency translation differences on lease liabilities | 19 |  |  | (4 | ) |  | (34 | )
| (237 | ) |  | (311 | ) |  | (333 | )

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