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Reversals (Impairments) of tangible and intangible assets and right-of-use assets (Tables)
 12 Months Ended
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 CO2

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 CO2 (*)

 

 



 



 



 



 



 


(*) Range of values depending on advanced or emerging economies with or without net zero commitments. For low-income economies a lower cost is expected.