Impairment review of tangible and intangible assets and right-of-use assets (Tables)

12 Months Ended

Dec. 31, 2021

Impairment review of tangible and intangible assets and right-of-use assets

Schedule of sensitivity analysis and the main underlying assumptions of each elaboration

	Value in use of the O&G CGUs
	Headroom vs Carrying amounts				Assumption at 2050 in real terms USD 2020
	tax-deductible		non tax-deductible			European gas
	CO2 charges		CO2 charges		Brent price	price	Cost of CO2
Eni's scenario	~90	%	—		46 $/bbl	6.2 $/mmBTU	CO2 costs projections in the EU/ETS + projections of forestry costs
IEA SDS WEO 2021 scenario	76	%	75	%	50 $/bbl	4.5 $/mmBTU	200/95 per tonne of CO2 (*)
IEA NZE 2050 scenario	35	%	32	%	24 $/bbl	3.6 $/mmBTU	250/55 per tonne of CO2 (*)

(*) Prices relating to advanced/emerging economies