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Reversals (Impairments) of tangible and intangible assets and right-of-use assets (Tables) | 12 Months Ended
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Dec. 31, 2023
Reversals (Impairments) of tangible and intangible assets and right-of-use assets |
Schedule of results of the sensitivity tests expressed in terms of cumulated headroom of the oil&gas CGUs over their corresponding book values under each scenario and potential pre-tax income statement impacts |
| 2024 |  |  | 2027 |  |  | 2030 |  |  | 2040 |  |  | 2050 |
Brent $/bbl | 73 |  |  | 68 |  |  | 68 |  |  | 58 |  |  | 48 |
TTF natural gas price $/mmBtu | 8.7 |  |  | 9.9 |  |  | 6.8 |  |  | 6.8 |  |  | 6.2 |
Schedule of sensitivity analysis and the main underlying assumptions of each elaboration |
| Value in use of the O&G CGUs Headroom vs Carrying amounts |  | Possible impairments |  |  | Assumption at 2050 in real terms USD 2022 |
| Tax-deductible CO2 charges |  |  | Non tax-deductible CO2 charges |  |  | € billion |  |  | Brent price |  |  | European gas price |  |  | Cost of CO 2 |
Eni's scenario | 77 | % |  | - |  |  |  |  |  | 48 $/bbl |  |  | 6.2 $/mmBTU |  |  | CO2 costs projections in the EU/ETS + projections of forestry costs |
10% haircut of Eni's prices assumptions | 56 | % |  | - |  |  | (1.0) |  |  |  |  |  |  |  |  | CO2 costs projections in the EU/ETS + projections of forestry costs |
Eni's scenario with +1% increase in WAAC | 67 | % |  | - |  |  | (0.2) |  |  |  |  |  |  |  |  | CO2 costs projections in the EU/ETS + projections of forestry costs |
IEA NZE 2050 scenario | 28 | % |  | 23 | % |  | (3.2) - (4.3) |  |  | 25 $/bbl |  |  | 4.1 $/mmBTU |  |  | 250-180$ per tonne of CO 2 (*) |
(*) Range of values depending on advanced or emerging economies with or without net zero commitments. For low-income economies a lower cost is expected. |

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