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Earnings (loss) per share | 12 Months Ended
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Dec. 31, 2023
Earnings (loss) per share |
Earnings (loss) per share | 3 4 Earnings (loss) per share Basic earnings (loss) per ordinary share are calculated by dividing net profit (loss) for the period attributable to Eni’s shareholders by the weighted average number of ordinary shares issued and outstanding during the period, excluding treasury shares. Diluted earnings (loss) per share are calculated by dividing the net profit (loss) of the period attributable to Eni’s shareholders by the weighted average number of shares fully-diluted, excluding treasury shares, and including the number of potential shares to be issued. As of December 31, 20 2 3, the shares that could be potentially issued related to the estimation of new share s that will vest in connection with the 2020-2022 and 2023-2025 long-term monetary incentive plan s and the convertible bond issued in 2023. In determining basic and diluted earnings (loss) per share, the net profit (loss) for the period attributable to Eni is adjusted to take into account the remuneration of perpetual subordinated bonds and the convertible bond, net of tax effect, calculated by using the amortized cost method. Reconciliation of basic and diluted earnings (loss) per share was as follows:
|  |  | 2023 |  |  | 2022 |  |  | 2021 |
Weighted average number of shares used for basic earnings (loss) per share |  |  | 3,303,766,512 |  |  | 3,483,633,816 |  |  | 3,565,973,883 |
Potential shares to be issued for ILT incentive plan |  |  | 6,352,583 |  |  | 6,319,989 |  |  | 7,598,593 |
Potential shares to be issued for Sustainability-linked bond |  |  | 17,014,702 |  |  |  |  |  |  |
Weighted average number of shares used for diluted earnings (loss) per share |  |  | 3,327,133,797 |  |  | 3,489,953,805 |  |  | 3,573,572,476 |
Eni’s profit (loss) | (€ million) |  | 4,771 |  |  | 13,887 |  |  | 5,821 |
Remuneration of subordinated perpetual bonds net of tax effect | (€ million) |  | (109 | ) |  | (109 | ) |  | (95 | )
Remuneration of Sustainability-linked bond net of tax effect | (€ million) |  | 9 |  |  |  |  |  |  |
Eni’s profit (loss) for basic and diluted earnings (loss) per share | (€ million) |  | 4,671 |  |  | 13,778 |  |  | 5,726 |
Basic earnings (loss) per share | (€ per share) |  | 1.41 |  |  | 3.96 |  |  | 1.61 |
Diluted earnings (loss) per share | (€ per share) |  | 1.40 |  |  | 3.95 |  |  | 1.60 |

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