XML 101 R5.htm IDEA: XBRL DOCUMENT v3.22.1
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - EUR (€)
€ in Millions
Share capital
Opening balance after adjustment
Share capital
Retained earnings
Changes in accounting policies
IAS 28
Retained earnings
Opening balance after adjustment
Retained earnings
Cumulative currency translation differences
Opening balance after adjustment
Cumulative currency translation differences
Other reserves and equity instruments
Opening balance after adjustment
Other reserves and equity instruments
Treasury shares
Opening balance after adjustment
Treasury shares
Net profit (loss) for the year
Opening balance after adjustment
Net profit (loss) for the year
Total
Changes in accounting policies
IAS 28
Total
Opening balance after adjustment
Total
Non-controlling interests
Opening balance after adjustment
Non-controlling interests
Changes in accounting policies
IAS 28
Opening balance after adjustment
Total
Balance at Dec. 31, 2018 € 4,005 € 4,005 € (4) € 35,185 € 35,189 € 6,605 € 6,605 € 1,672 € 1,672 € (581) € (581) € 4,126 € 4,126 € (4) € 51,012 € 51,016 € 57 € 57 € (4) € 51,069 € 51,073
Statement                                          
Profit (loss) for the year                         148     148   7     155
Items that are not reclassified to profit or loss in later periods                                          
Remeasurements of defined benefit plans net of tax effect                 (37)             (37)         (37)
Share of "Other comprehensive income (loss)" on equity-accounted investments related to benefit plans remeasurements                 (7)             (7)         (7)
Change of minor investments measured at fair value with effects to OCI                 (3)             (3)         (3)
Other comprehensive income that will not be reclassified to profit or loss, net of tax                 (47)             (47)         (47)
Items that may be reclassified to profit or loss in later periods                                          
Currency translation differences             604                 604         604
Change in the fair value of cash flow hedge derivatives net of tax effect                 (482)             (482)         (482)
Share of "Other comprehensive income (loss)" on equity-accounted investments                 (6)             (6)         (6)
Other comprehensive income that will be reclassified to profit or loss, net of tax             604   (488)             116         116
Total comprehensive income (loss) of the year             604   (535)       148     217   7     224
Dividend distribution of Eni SpA         1,513               (2,989)     (1,476)         (1,476)
Interim dividend distribution of Eni SpA         (1,542)                     (1,542)         (1,542)
Dividend distribution of other companies                                   (4)     (4)
Reimbursements to minority shareholders                                   (1)     (1)
Allocation of net income (loss)         1,137               (1,137)                
Acquisition of treasury shares         (400)       400   (400)         (400)         (400)
Long-term share-based incentive plan         9                     9         9
Transactions with holders of equity instruments         717       400   (400)   (4,126)     (3,409)   (5)     (3,414)
Other changes in equity         (8)       27             19   2     21
Balance at Dec. 31, 2019   4,005     35,894   7,209   1,564   (981)   148     47,839   61     47,900
Statement                                          
Profit (loss) for the year                         (8,635)     (8,635)   7     (8,628)
Items that are not reclassified to profit or loss in later periods                                          
Remeasurements of defined benefit plans net of tax effect                 9             9         9
Change of minor investments measured at fair value with effects to OCI                 24             24         24
Other comprehensive income that will not be reclassified to profit or loss, net of tax                 33             33         33
Items that may be reclassified to profit or loss in later periods                                          
Currency translation differences             (3,313)   (1)             (3,314)         (3,314)
Change in the fair value of cash flow hedge derivatives net of tax effect                 469             469         469
Share of "Other comprehensive income (loss)" on equity-accounted investments                 32             32         32
Other comprehensive income that will be reclassified to profit or loss, net of tax             (3,313)   500             (2,813)         (2,813)
Total comprehensive income (loss) of the year             (3,313)   533       (8,635)     (11,415)   7     (11,408)
Dividend distribution of Eni SpA         1,542               (3,078)     (1,536)         (1,536)
Interim dividend distribution of Eni SpA         (429)                     (429)         (429)
Dividend distribution of other companies                                   (3)     (3)
Allocation of net income (loss)         (2,930)               2,930                
Cancellation of treasury shares                 (400)   400                    
Long-term share-based incentive plan         7                     7         7
Increase in non-controlling interest relating to acquisition of consolidated entities                                   15     15
Issue of perpetual subordinated bonds                 3,000             3,000         3,000
Transactions with holders of equity instruments         (1,810)       2,600   400   (148)     1,042   12     1,054
Costs for the issue of perpetual subordinated bonds         (25)                     (25)         (25)
Other changes         (16)   (1)   (9)             (26)   (2)     (28)
Other changes in equity         (41)   (1)   (9)             (51)   (2)     (53)
Balance at Dec. 31, 2020   4,005     34,043   3,895   4,688   (581)   (8,635)     37,415   78     37,493
Statement                                          
Profit (loss) for the year                         5,821     5,821   19     5,840
Items that are not reclassified to profit or loss in later periods                                          
Remeasurements of defined benefit plans net of tax effect                 42             42         42
Share of "Other comprehensive income (loss)" on equity-accounted investments related to benefit plans remeasurements                 2             2         2
Change of minor investments measured at fair value with effects to OCI                 105             105         105
Other comprehensive income that will not be reclassified to profit or loss, net of tax                 149             149         149
Items that may be reclassified to profit or loss in later periods                                          
Currency translation differences             2,828                 2,828         2,828
Change in the fair value of cash flow hedge derivatives net of tax effect                 (892)             (892)         (892)
Share of "Other comprehensive income (loss)" on equity-accounted investments                 (34)             (34)         (34)
Other comprehensive income that will be reclassified to profit or loss, net of tax             2,828   (926)             1,902         1,902
Total comprehensive income (loss) of the year             2,828   (777)       5,821     7,872   19     7,891
Dividend distribution of Eni SpA         429               (1,286)     (857)         (857)
Interim dividend distribution of Eni SpA         (1,533)                     (1,533)         (1,533)
Dividend distribution of other companies                                   (5)     (5)
Allocation of net income (loss)         (9,921)               9,921                
Acquisition of treasury shares         (400)       400   (400)         (400)         (400)
Long-term share-based incentive plan         16       (23)   23         16         16
Increase in non-controlling interest relating to acquisition of consolidated entities                                   (11)     (11)
Issue of perpetual subordinated bonds                 2,000             2,000         2,000
Coupon payment on perpetual subordinated bonds         (61)                     (61)         (61)
Transactions with holders of equity instruments         (11,470)       2,377   (377)   8,635     (835)   (16)     (851)
Costs for the issue of perpetual subordinated bonds         (15)                     (15)         (15)
Other changes         192   (193)   1                 1     1
Other changes in equity         177   (193)   1             (15)   1     (14)
Balance at Dec. 31, 2021   € 4,005     € 22,750   € 6,530   € 6,289   € (958)   € 5,821     € 44,437   € 82     € 44,519