v3.26.1
Impairments of tangible and intangible assets and right-of-use assets (Tables)
 12 Months Ended
Dec. 31, 2025
Impairments of tangible and intangible assets and right-of-use assets  
Schedule of main price assumptions for assessing the recoverability of oil assets, stated in real terms for comparability with the IEA scenario

 

 

 

2026

2027

2028-2030

2050

Brent $/bbl

68

66

75

53
Schedule of main price assumptions for assessing the recoverability of gas assets, stated in real terms for comparability with the IEA scenario

 

 

 

 

 

2026

2027-2029

2030-2050

TTF Europe $/Mbtu

 

11.8

8.5

7.5
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

 

Value in use of the O&G CGUs

Headroom vs Carrying amounts

 

Possible impairment losses through profit and loss account

 

 

Tax-deductible CO2 charges

 

€ billion

 

Eni's scenario

63%

 

 

 

10% haircut of Eni's prices assumptions

45%

 

(1)

 

Eni's scenario with +1% increase in WAAC

53%

 

(0.2)

 

IEA NZE 2050 scenario

18%

 

(3.4)