XML 176 R69.htm IDEA: XBRL DOCUMENT v3.24.1

Equity (Tables)

12 Months Ended

Dec. 31, 2023

Equity

Schedule of non-controlling interest

		Net Profit						Equity
(€ million)		2023			2022			December 31, 2023			December 31, 2022
EniPower Group		86			54			406			373
Eni Plenitude Group		3			20			54			97
Others											1
		89			74			460			471

Schedule of equity attributable to equity holders of Eni

(€ million)	December 31, 2023			December 31, 2022
Share capital	4,005			4,005
Retained earnings	32,988			23,455
Cumulative currency translation differences	5,238			7,564
Other reserves and equity instruments:
- Perpetual subordinated bonds	5,000			5,000
- Legal reserve	959			959
- Reserve for treasury shares	2,333			2,937
- Reserve for OCI on cash flow hedging derivatives net of tax effect	36			(342	)
- Reserve for OCI on defined benefit plans net of tax effect	(88	)		(58	)
- Reserve for OCI on equity-accounted investments	98			46
- Reserve for OCI on other investments valued at fair value	98			53
- Reserve for convertible bond issue	79
- Other reserves				190
Treasury shares	(2,333	)		(2,937	)
Profit for the year	4,771			13,887
	53,184			54,759

Schedule of other comprehensive income reserves

	Reserve for OCI on cash flow hedge derivatives									Reserve for OCI on defined benefit plans									Reserve for OCI on equity-accounted investments (*)				Reserve for OCI on investments valued at fair value
(€ million)	Gross reserve			Deferred tax liabilities			Net reserve			Gross reserve			Deferred tax liabilities			Net reserve
Reserve as of December 31, 2022	(483	)		141			(342	)		(20	)		(38	)		(58	)		46				53
Changes of the year	105			(32	)		73			(31	)		10			(21	)		52				45
Currency translation differences										(43	)		34			(9	)
Reversal to inventories adjustments	(8	)		3			(5	)
Reclassification to retained earnings
Changes in scope of consolidation
Reclassification adjustments	436			(126	)		310
Reserve as of December 31, 2023	50			(14	)		36			(94	)		6			(88	)		98				98
Reserve as of December 31, 2021	(1,269	)		373			(896	)		(84	)		(33	)		(117	)		54				141
Changes of the year	(3,883	)		1,133			(2,750	)		60			(5	)		55			92				56
Currency translation differences										1						1
Reversal to inventories adjustments	(8	)		2			(6	)
Reclassification to retained earnings																							(144		)
Changes in scope of consolidation										3						3			1
Reclassification adjustments	4,677			(1,367	)		3,310												(101		)
Reserve as of December 31, 2022	(483	)		141			(342	)		(20	)		(38	)		(58	)		46				53

Schedule of reconciliation of net profit and equity attributable to Eni of the parent company Eni SpA to consolidated net profit and equity attributable to Eni

	Profit						Shareholders’ equity
(€ million)	2023			2022			December 31, 2023			December 31, 2022
As recorded in Eni SpA's Financial Statements	3,272			5,403			51,019			52,520
Excess of net equity stated in the separate accounts of consolidated subsidiaries over the corresponding carrying amounts of the parent company	3,202			7,375			(814	)		(1,302	)
Consolidation adjustments:
- difference between purchase cost and underlying carrying amounts of net equity							153			153
- adjustments to comply with Group accounting policies	(2,266	)		797			3,774			4,468
- elimination of unrealized intercompany profits	86			124			(437	)		(533	)
- deferred taxation	566			262			(51	)		(76	)
	4,860			13,961			53,644			55,230
Non-controlling interest	(89	)		(74	)		(460	)		(471	)
As recorded in Consolidated Financial Statements	4,771			13,887			53,184			54,759

X

- Definition

Tabular disclosure of reconciliation of net profit and equity attributable to eni of the parent company eni spa to consolidated net profit and equity attributable to eni.

+ References

No definition available.

+ Details

Name:	e_DisclosureOfDetailedInformationAboutReconciliationOfNetProfitAndShareholdersEquityOfParentCompanyToConsolidatedNetProfitAndShareholdersEquityTableTextBlock
Namespace Prefix:	e_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of equity attributable to equity holders of eni.

+ References

No definition available.

+ Details

Name:	e_DisclosureOfDetailedInformationAboutShareCapitalReservesAndEquityInterestTableTextBlockTextBlock
Namespace Prefix:	e_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfClassesOfShareCapitalAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of non-controlling interests. [Refer: Non-controlling interests]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of reserves within equity. [Refer: Other reserves [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 79
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_79_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration