Right-of-use assets and lease liabilities (Table)

12 Months Ended

Dec. 31, 2023

(€ 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

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

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	)