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Property, plant and equipment (Tables) | 12 Months Ended
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Dec. 31, 2023
Property, plant and equipment |
Schedule of property, plant and equipment |
(€ million) |  | Land and buildings |  |  | E&P wells, plant and machinery |  |  | Other plant and machinery |  |  | E&P exploration assets and appraisal |  |  | E&P tangible assets in progress |  |  | Other tangible assets in progress and advances |  |  | Total |
2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount - beginning of the year |  | 1,088 |  |  | 40,492 |  |  | 4,280 |  |  | 1,345 |  |  | 7,494 |  |  | 1,633 |  |  | 56,332 |
Additions |  | 22 |  |  |  |  |  | 407 |  |  | 764 |  |  | 6,294 |  |  | 1,252 |  |  | 8,739 |
Depreciation capitalized |  |  |  |  |  |  |  |  |  |  | 20 |  |  | 184 |  |  | 1 |  |  | 205 |
Depreciation (*) |  | (47 | ) |  | (5,699 | ) |  | (610 | ) |  |  |  |  |  |  |  |  |  |  | (6,356 | )
Impairments |  | (30 | ) |  | (1,164 | ) |  | (366 | ) |  |  |  |  | (226 | ) |  | (390 | ) |  | (2,176 | )
Reversals |  |  |  |  | 109 |  |  | 42 |  |  |  |  |  | 257 |  |  | 36 |  |  | 444 |
Write-off |  |  |  |  |  |  |  | (2 | ) |  | (420 | ) |  | (25 | ) |  |  |  |  | (447 | )
Currency translation differences |  | 1 |  |  | (1,223 | ) |  | (39 | ) |  | (46 | ) |  | (268 | ) |  | (3 | ) |  | (1,578 | )
Initial recognition and changes in estimates |  | 3 |  |  | 698 |  |  | 16 |  |  | 17 |  |  | 14 |  |  |  |  |  | 748 |
Changes in the scope of consolidation - included entities |  | 48 |  |  | 521 |  |  | 298 |  |  |  |  |  | 131 |  |  | 77 |  |  | 1,075 |
Changes in the scope of consolidation - excluded entities |  |  |  |  |  |  |  | (1 | ) |  |  |  |  |  |  |  |  |  |  | (1 | )
Transfers |  | 37 |  |  | 5,592 |  |  | 595 |  |  | (70 | ) |  | (5,522 | ) |  | (632 | ) |  |  |
Other changes |  | (11 | ) |  | (1,905 | ) |  | (32 | ) |  | (42 | ) |  | 1,349 |  |  | (45 | ) |  | (686 | )
Net carrying amount - end of the year |  | 1,111 |  |  | 37,421 |  |  | 4,588 |  |  | 1,568 |  |  | 9,682 |  |  | 1,929 |  |  | 56,299 |
Gross carrying amount - end of the year |  | 4,354 |  |  | 139,866 |  |  | 32,121 |  |  | 1,568 |  |  | 13,670 |  |  | 4,308 |  |  | 195,887 |
Provisions for depreciation and impairments |  | 3,243 |  |  | 102,445 |  |  | 27,533 |  |  |  |  |  | 3,988 |  |  | 2,379 |  |  | 139,588 |
2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net carrying amount - beginning of the year |  | 1,071 |  |  | 42,342 |  |  | 3,850 |  |  | 1,244 |  |  | 6,497 |  |  | 1,295 |  |  | 56,299 |
Additions |  | 22 |  |  | 132 |  |  | 456 |  |  | 655 |  |  | 5,361 |  |  | 1,074 |  |  | 7,700 |
Depreciation capitalized |  |  |  |  |  |  |  |  |  |  | 11 |  |  | 179 |  |  |  |  |  | 190 |
Depreciation (*) |  | (51 | ) |  | (5,466 | ) |  | (555 | ) |  |  |  |  |  |  |  |  |  |  | (6,072 | )
Impairments |  | (21 | ) |  | (313 | ) |  | (485 | ) |  |  |  |  | (149 | ) |  | (414 | ) |  | (1,382 | )
Reversals |  | 3 |  |  | 40 |  |  | 191 |  |  |  |  |  | 141 |  |  | 38 |  |  | 413 |
Write-off |  | (1 | ) |  |  |  |  | (2 | ) |  | (365 | ) |  | (218 | ) |  |  |  |  | (586 | )
Currency translation differences |  | 2 |  |  | 2,422 |  |  | 55 |  |  | 74 |  |  | 368 |  |  | 5 |  |  | 2,926 |
Initial recognition and changes in estimates |  |  |  |  | (173 | ) |  | 2 |  |  | (7 | ) |  | 98 |  |  |  |  |  | (80 | )
Changes in the scope of consolidation - included entities |  | 9 |  |  | 650 |  |  | 695 |  |  |  |  |  |  |  |  | 118 |  |  | 1,472 |
Changes in the scope of consolidation - excluded entities |  | (1 | ) |  | (3,687 | ) |  | (6 | ) |  | (119 | ) |  | (546 | ) |  |  |  |  | (4,359 | )
Transfers |  | 41 |  |  | 4,402 |  |  | 426 |  |  | (149 | ) |  | (4,253 | ) |  | (467 | ) |  |  |
Other changes |  | 14 |  |  | 143 |  |  | (347 | ) |  | 1 |  |  | 16 |  |  | (16 | ) |  | (189 | )
Net carrying amount - end of the year |  | 1,088 |  |  | 40,492 |  |  | 4,280 |  |  | 1,345 |  |  | 7,494 |  |  | 1,633 |  |  | 56,332 |
Gross carrying amount - end of the year |  | 4,255 |  |  | 143,432 |  |  | 31,328 |  |  | 1,345 |  |  | 11,654 |  |  | 3,798 |  |  | 195,812 |
Provisions for depreciation and impairments |  | 3,167 |  |  | 102,940 |  |  | 27,048 |  |  |  |  |  | 4,160 |  |  | 2,165 |  |  | 139,480 |
(*) Before capitalization of depreciation of tangible assets
Schedule of depreciation rates |
(%) |  |
Buildings | 2 - 10 |
Refining and chemical plants | 3 - 17 |
Gas pipelines and compression stations | 4 - 12 |
Power plants | 3 - 5 |
Other plant and machinery | 6 - 12 |
Industrial and commercial equipment | 5 - 25 |
Other assets | 10 - 20 |
Schedule of stratification of the suspended wells pending final determination of proved reserves aging |
(€ million) | 2023 |  |  | 2022 |  |  | 2021 |
Costs for exploratory wells suspended - beginning of the year | 1,085 |  |  | 1,101 |  |  | 1,268 |
Increases for which is ongoing the determination of proved reserves | 834 |  |  | 547 |  |  | 288 |
Amounts previously capitalized and expensed in the year | (388 | ) |  | (374 | ) |  | (286 | )
Reclassification to successful exploratory wells following the estimation of proved reserves | (72 | ) |  | (147 | ) |  | (43 | )
Disposals | (3 | ) |  | (2 | ) |  | (3 | )
Changes in the scope of consolidation |  |  |  | (114 | ) |  | (199 | )
Currency translation differences | (40 | ) |  | 65 |  |  | 100 |
Other changes | (25 | ) |  | 9 |  |  | (24 | )
Costs for exploratory wells suspended - end of the year | 1,391 |  |  | 1,085 |  |  | 1,101 |
The following information relates to the stratification of the suspended wells pending final determination (ageing):
| 2023 |  |  | 2022 |  |  | 2021 |
| (€ million) |  |  | (number of wells in Eni’s interest) |  |  | (€ million) |  |  | (number of wells in Eni’s interest) |  |  | (€ million) |  |  | (number of wells in Eni’s interest) |
Costs capitalized and suspended for exploratory well activity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- within 1 year | 417 |  |  | 7.9 |  |  | 216 |  |  | 5.0 |  |  | 175 |  |  | 4.0 |
- between 1 and 3 years | 347 |  |  | 6.1 |  |  | 246 |  |  | 4.9 |  |  | 269 |  |  | 12.2 |
- beyond 3 years | 627 |  |  | 14.5 |  |  | 623 |  |  | 13.9 |  |  | 657 |  |  | 19.7 |
| 1,391 |  |  | 28.5 |  |  | 1,085 |  |  | 23.8 |  |  | 1,101 |  |  | 35.9 |
Costs capitalized for suspended wells |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- fields including wells drilled over the last 12 months | 417 |  |  | 7.9 |  |  | 204 |  |  | 4.5 |  |  | 175 |  |  | 4.0 |
- fields for which the delineation campaign is in progress | 804 |  |  | 14.0 |  |  | 579 |  |  | 11.3 |  |  | 567 |  |  | 17.9 |
- fields including commercial discoveries that are progressing to a FID | 170 |  |  | 6.6 |  |  | 302 |  |  | 8.0 |  |  | 359 |  |  | 14.0 |
| 1,391 |  |  | 28.5 |  |  | 1,085 |  |  | 23.8 |  |  | 1,101 |  |  | 35.9 |
Schedule of unproved mineral interests |
(€ million) | Congo |  |  | Nigeria |  |  | Turkmenistan |  |  | USA |  |  | Algeria |  |  | Egypt |  |  | United Arab Emirates |  |  | Italy |  |  | Indonesia |  |  | Total |
2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Carrying amount - beginning of the year | 198 |  |  | 958 |  |  | 95 |  |  | 16 |  |  | 211 |  |  | 3 |  |  | 520 |  |  | 2 |  |  |  |  |  | 2,003 |
Additions |  |  |  |  |  |  |  |  |  |  |  |  | 61 |  |  |  |  |  |  |  |  |  |  |  | 92 |  |  | 153 |
Net (impairments) reversals | 243 |  |  |  |  |  | (93 | ) |  | 8 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 158 |
Reclassification to Proved Mineral Interest |  |  |  | (1 | ) |  |  |  |  |  |  |  | (51 | ) |  | (1 | ) |  | (28 | ) |  |  |  |  |  |  |  | (81 | )
Currency translation differences and other changes | (12 | ) |  | (33 | ) |  | (2 | ) |  | (1 | ) |  | (6 | ) |  |  |  |  | (17 | ) |  |  |  |  | (3 | ) |  | (74 | )
Carrying amount - end of the year | 429 |  |  | 924 |  |  |  |  |  | 23 |  |  | 215 |  |  | 2 |  |  | 475 |  |  | 2 |  |  | 89 |  |  | 2,159 |
2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Carrying amount - beginning of the year | 218 |  |  | 892 |  |  | 3 |  |  | 68 |  |  | 114 |  |  | 16 |  |  | 508 |  |  |  |  |  |  |  |  | 1,819 |
Additions |  |  |  | 11 |  |  |  |  |  |  |  |  | 110 |  |  | (2 | ) |  |  |  |  | 2 |  |  |  |  |  | 121 |
Net (impairments) reversals | (28 | ) |  |  |  |  | 93 |  |  | (56 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9 |
Reclassification to Proved Mineral Interest | (6 | ) |  |  |  |  |  |  |  |  |  |  | (19 | ) |  | (12 | ) |  | (19 | ) |  |  |  |  |  |  |  | (56 | )
Currency translation differences and other changes | 14 |  |  | 55 |  |  | (1 | ) |  | 4 |  |  | 6 |  |  | 1 |  |  | 31 |  |  |  |  |  |  |  |  | 110 |
Carrying amount - end of the year | 198 |  |  | 958 |  |  | 95 |  |  | 16 |  |  | 211 |  |  | 3 |  |  | 520 |  |  | 2 |  |  |  |  |  | 2,003 |

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