Eni

Environmental & Social Information • Jun 6, 2022

Eni Report on payments to governments 202 1

Mission

We are an energy company.

We concretely support a just energy transition, 13 15

• with the objective of preserving our planet
• and promoting an efficient and sustainable access to energy for all. 7 12

Our work is based on passion and innovation, on our unique strengths and skills,

5 10

9

on the equal dignity of each person, recognizing diversity as a key value for human development, on the responsibility, integrity and transparency of our actions.

We believe in the value of long-term partnerships with the Countries and communities where we operate, bringing long-lasting prosperity for all. 17

Global goals for a sustainable development

• • The 2030 Agenda for Sustainable Development, presented in September 2015, identifies the 17 Sustainable Development Goals (SDGs) which represent the common targets of sustainable development on the current complex social problems. These goals are an important reference for the international community and Eni in managing activities in those Countries in which it operates.

Report on payments to governments

2	Introduction
2	Eni's upstream activity
4	Basis of preparation
8	Report on payments to governments
9	Europe
11	Africa
15	Americas
16	Asia
19	Australia and Oceania
20	Independent limited assurance report
22	Report on payments to governments including information provided on a voluntary basis

Introduction

This Report on Payments to Governments of the Eni Group for the year 2021 (hereinafter the "Report") complies with Eni's reporting obligations required under "Chapter I" regarding "Payment transparency provisions" of Italian Legislative Decree No. 139 of August 18, 2015, which enacted Directive 2013/34/EU (the EU Accounting Directive ‐ 2013) into the Italian law. These reporting obligations are applicable to EU‐ based, listed companies that engage in extractive industries as defined by relevant EU provisions.

The consolidation scope is the same as that of the consolidated financial statements of Eni SpA as at December 31, 2021, prepared in accordance with IFRS. Eni's EU‐based subsidiaries included in the scope of consolidation are waived from the equivalent reporting obligations enacted by other member States.

The consolidated report is provided on pages 8‐19. PwC S.p.A has undertaken a limited assurance engagement on this Report in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised).

This Report is available for download at Eni's website: www.eni.com, under the section Publications/Annual and Quarterly Reports and is also filed with Italian market authorities.

Eni's upstream activity

Eni engages in oil (including condensates) and natural gas exploration, development and extractive activities in 42 countries, mainly in Italy, Algeria, Angola, Australia, Congo, Egypt, Ghana, Kazakhstan, Libya, Mexico, Mozambique, Nigeria, the United Arab Emirates, the United Kingdom and the United States. Hydrocarbon production amounted to 614 million boe in 2021 and hydrocarbon proved reserves were 6.63 billion boe as of December 31, 2021 (both data include Eni's share of equity‐accounted entities).

In 2021, Eni brought an overall value of approximately €7 billion to the host countries where it is presently conducting its upstream operations; a total of €16.1 billion including payments reported on a voluntary basis as published in the table on page 22.

Following is a distribution of Eni's main countries of upstream operations according to the size of payments made as reported in the table on page 8:

There were no significant changes in the 2021 consolidation scope for this report compared to the previous year.

Basis of preparation

Legislation

This Report complies with the reporting obligations as per "Chapter I" regarding "Payment transparency provisions" of Italian Legislative Decree No. 139 of August 18, 2015, which implemented Directive 2013/34/EU. The Directive requires companies listed on a regulated market in the EU involved in the extractive industry to prepare and publish a report on payments to governments for each financial year, on a consolidated basis1 .

Reporting principles adopted have considered the official interpretations of the regulation issued by national and international bodies, as well as the industry practices.

Applicable rules establish the consolidation scope to be the same as that used in preparing the consolidated financial statements of Eni SpA in accordance with IFRS, which includes data of Eni's proportionally consolidated joint operations. Data of equity accounted entities (incorporated joint ventures or associates) are excluded from the Report.

Activities within the scope of the Report

This Report discloses cash payments and in‐kind payments made to governments that relate to Eni's activities involving the exploration, prospection, discovery, development and extraction of oil (including condensates) and natural gas. Payments made to governments that relate to refining activities, liquefying of natural gas (LNG) and gas‐to‐liquids as well as other downstream activities are not disclosed in this Report.

Government

The term Government refers to any national, regional or local Authority of any Member State of the European Union or Third State (including Ministries, governmental bodies and agencies) as well as any undertakings controlled by the above‐mentioned public entity. The definition of control is that provided in Directive 2013/34/EU, which identifies control with the obligation of including the accounts of the controlled entity in the consolidated financial statements of the controlling entity2 .

Reporting principles

This report discloses cash payments and in‐kind payments made to Governments by the parent company Eni SpA, its consolidated subsidiaries and proportionally‐consolidated entities. Payment means an amount paid, whether in cash or in‐kind, for the activities in scope of the regulations. Payments made by cash are reported in the period in which they are paid. Refunds are also reported in the period they are received by Eni and are shown as negative amounts in the report. Payments made in kind based on the underlying production delivery (production entitlements, tax oil and royalties where applicable) are reported on an accrual basis. In‐kind payments are converted to an equivalent cash value based on the most appropriate and relevant

¹ Eni is also subject to the provisions of Legislative Decree N° 25 of February 15, 2016, which transposes Directive 2013/50/EU (the so‐called Transparency II Directive) into Italian Law. This Legislative Decree requires companies listed in a regulated market to comply with the provisions of the Directive 2013/34/EU.

² The notion of control provided in the Art. 22 of the Directive is substantially in line with the one adopted by IFRS. Therefore, the provision refers to the notion of control which would trigger the inclusion of the accounts of the controlled entity in the consolidated accounts of the governmental controlling entity should the latter be required to prepare consolidated financial statements.

valuation method for each payment, which generally corresponds to market value as stated in the relevant contract. In‐kind payments are reported in both volumes and the equivalent cash value.

The Report comprises direct payments made by Eni to Governments arising from petroleum participated projects by the Group's companies. Payments made to Governments in relation to oil activities conducted through unincorporated joint ventures3 are disclosed in this Report if and to the extent that, the amounts are paid directly by Eni. This is the case when Eni is the operator4 of the unincorporated joint venture; in this case payment amounts are reported in full, even where Eni as operator of a project is proportionally reimbursed by its non‐operating venture partners through a partner billing process (cash‐call). When Eni is a non‐operating partner, payments are disclosed only when Eni has a direct payment obligation towards any governments.

Payments made by incorporated joint ventures5 are not disclosed in this Report, because Eni does not control these entities.

Project definition

Payments are reported at the project level, except those payments that are not attributable to a specific project are reported at the entity level as "non‐allocated amounts". Project is defined as operational activities, which are governed by a single contract, license, lease, concession or similar legal agreement, and form the basis for one or more payment obligations with a government. If such agreements are "substantially interconnected", those agreements are to be treated as a single project. "Substantially interconnected" means forming a set of operationally and geographically integrated agreements with substantially similar terms that are signed with a Government giving rise to payment liabilities. Indicators of integration include, but are not limited to, geographic proximity and the use of shared infrastructure. In this report the integration criteria adopted by Eni include the use of a common infrastructure and in the case of minor projects, geographic proximity.

The disclosure of the payments referred to in this Report reflects the substance of the contracts or the other obligations that give raise to payments.

Payments

Payments are reported according to the following break‐down: i) the full amount paid to each governmental authority; ii) the full amount paid to each government by payment type and the total payments for each Country where the extractive activities are carried out; iii) the total amount by type of payment made for each project and the total amount of payments for each project.

The information is reported under the following payments types:

• Production entitlements

Under production‐sharing agreements (PSAs) the production is shared between the host government and the other parties to the PSA. The host government typically receives its share or entitlement in kind rather

³ Unincorporated Joint Ventures means two or more entities jointly carrying on the project under contract's provision, which are not incorporated in a separate vehicle/legal entity.

⁴ The operator of a petroleum project is the entity that based on contractual arrangements with the counterparties, manages field operations and, in this capacity, is actually making payments to governments including situations where the operator determines and communicates the production entitlement due to each party (i.e. under production sharing contracts).

⁵ Incorporated Joint Venture means two or more entities jointly carrying on the project through a separate vehicle/legal entity.

than being paid in cash. This includes the Government's share as a sovereign entity or through its participation as an equity or interest holder in projects within its sovereign jurisdiction (home country). Production entitlements arising from activities or interests outside of its home country are excluded. First party6 entitlement is the share of production after hydrocarbons have been produced and allocated to cover costs and investments incurred by Eni. These entitlements are mainly paid in‐kind and are taken at the source. Such production entitlements are reported on an accrual basis. The monetary value of in‐kind payments is calculated based on market prices, determined on the basis of the contractual mechanisms provided in each PSA. When Eni is the joint‐venture operator, host government entitlements are reported in their full amount. Where the national oil company (NOC) is also an equity partner in the joint venture, their production entitlement is reported in addition to the government's share of production. The NOC's entitlement as a partner will include both their share of production as investor return as well as their entitlement for the reimbursement of their costs, solely in relation to the activities performed in the home country.

In certain PSAs, Eni and the government agree to entrust the execution of extractive operations to a separate company (incorporated joint venture) that retains the role of operator, while Eni (or a subsidiary of Eni) retains the mineral right. The operator (which is not controlled by Eni) generally maintains the records that determine the sharing of production between the counterparties. In the process of determining and communicating the production entitlement due to each party and making the arrangements for the parties to physically receive their entitlements, the operator is effectively making the payment to the government. This Report does not include the whole payment calculated based on the government entitlement because the operator is not controlled by Eni. In these types of contracts, Eni's payments generally are limited to corporate income taxes calculated on the pre‐tax profit pertaining to Eni. Finally, in the case of incorporated joint ventures that are at the same time operator of a petroleum project and holder of the underlying mineral rights, no payment amounts are reported by Eni both because those entities are not controlled by Eni and because these joint ventures are obligated to pay taxes on corporate profits to governments.

• Taxes

The Report includes taxes levied on income, profits and production coming from exploration and production of minerals, oil, natural gas and other natural resources. Taxes include in‐kind volumes due by Eni to local tax authorities under PSAs (tax oil), which provide the tax obligations of the second party to be settled by the NOCs out of its share of profit oil. The monetary value of those payments is determined using the same method as per the production entitlements. Taxes levied on consumption, personnel, sales, procurement (contractor's withholding taxes), environmental, property, customs and excise are not reportable under the Regulations.

• Royalties

These are payments for the rights to extract oil and gas resources, typically a set percentage of revenue or production less any deductions that may be taken.

• Dividends

These are dividends that are paid in lieu of production entitlements or royalties. Dividends paid by Eni to a government as an ordinary shareholder are excluded. For the year ended December 31, 2021, there were no reportable amounts under this type.

⁶ Government or National Oil Company which as part of an oil contract transfers to an oil company the right to carry out operations in a geographic area.

• Signature, discovery and production bonuses

These are one‐off contractual payments to governments for bonuses, e.g. paid upon assignment of exploration permit, or when a commercial discovery is declared or an agreement/contract is signed, or production has commenced or reached a project milestone. Signature, discovery and production bonuses are included in the Report.

• License fees, rental fees, entry fees and other considerations for licenses and/or concessions

These are payments set by law or contracts for acquiring a license for gaining access to an area where exploration, development and production activities are performed. Administrative government fees that are not specifically related to the extractive sector, or to access to extractive resources, are excluded. Also excluded are payments made in return for services provided by a Government.

• Infrastructure construction or improvements

These are payments which relate to the construction or improvement of infrastructure (road, bridge or rail) not substantially dedicated for the use of extractive activities. Payments which are of a social investment in nature, for example building a school or hospital, are excluded. For the year ended December 31, 2021, there were no reportable infrastructure payments to a Government.

Materiality

The regulation provides that payments below €100,000 made in the reporting period are not reported, whether made as a single payment or as a series of related payments. Such a disclosure threshold has been applied in this report, and such payments therefore excluded, when cumulative payments were below €100,000 aggregated. This materiality threshold does not apply to payments made in Italy.

Reporting currency

Payments are reported in thousand Euros. Payments made in currencies other than Euros are conventionally translated at the average exchange rate of the reporting period.

Assurance of the Independent Auditing Firm

PricewaterhouseCoopers S.p.A has undertaken a limited assurance engagement on this Report in accordance with the International Standard on Assurance Engagements (ISAE) 3000.

Information provided on a voluntary basis

In order to achieve greater transparency, Eni is reporting on a voluntary basis and with the prior consent of host countries' relevant authorities, the governments' production entitlements at certain service agreements operated by Eni considering that this type of contracts, which are out of the scope of the rule, are similar to production sharing agreements, in addition to the payments made Eni's subsidiaries and proportionally‐ consolidated entities. The table that includes payments reported on a voluntary basis is published on page 22 and has not been verified by the Independent Auditing Firm.

Report on payments to governments 2021 of Eni Group

Payments overview 2021							(€ thousand)
Country	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Europe
Italy	‐	11,532	203,823	‐	14,590	‐	229,945
Cyprus	‐	‐	‐	‐	519	‐	519
United Kingdom	‐	76,082	‐	‐	2,324	‐	78,406
Africa
Algeria	‐	261,266	23,950	54,738	‐	‐	339,954
Angola	1,001,574	155,157	70,809	8,708	111	‐	1,236,359
Congo	96,267	153,893	148,053	‐	‐	‐	398,213
Egypt	‐	659,411	‐	7,608	‐	‐	667,019
Ghana	281,094	‐	98,749	‐	1,007	‐	380,850
Ivory Coast	‐	‐	‐	2,959	‐	‐	2,959
Libya	‐	1,016,906	149,269	‐	‐	‐	1,166,175
Nigeria	626,933	49,785	106,399	‐	18,581	‐	801,698
Tunisia	129,218	2,168	15,119	‐	‐	‐	146,505
Americas
Mexico	85,292	‐	28,253	‐	7,439	‐	120,984
United States	‐	(8,378)	81,585	11,195	1,902	‐	86,304
Asia
China	‐	243	‐	‐	‐	‐	243
Indonesia	206,123	31,520	‐	211	‐	‐	237,854
Iraq	‐	26,635	‐	‐	‐	‐	26,635
Kazakhstan	‐	161,391	‐	‐	‐	‐	161,391
Oman	‐	‐	‐	‐	422	‐	422
Pakistan	28,017	1,120	5,065	‐	49	‐	34,251
Timor Leste	23,353	20,506	‐	‐	471	‐	44,330
Turkmenistan	95,611	‐	5,103	‐	‐	‐	100,714
United Arab Emirates	‐	456,545	200,186	2,959	614	‐	660,304
Australia and Oceania
Australia	‐	(3,470)	‐	‐	1,250	‐	(2,220)
Total	2,573,482	3,072,312	1,136,363	88,378	49,279	‐	6,919,814

EUROPE

Italy

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Offshore Adriatic Sea	‐	‐	100,056	‐	9,998	‐	110,054
Val D'Agri	‐	‐	63,607	‐	935	‐	64,542
Offshore Ionian Sea	‐	‐	18,01 6	‐	45 4	‐	18,470
Sicily	‐	‐	14,68 0	‐	925	‐	15,605
Payments not attributable to projects	‐	11,532	‐	‐	‐	‐	11,532
Italy onshore	‐	‐	7,464	‐	2,278	‐	9,742
Total	‐	11,532	203,823	‐	14,590	‐	229,945

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Italian State - Ministero dell'Economia e delle Finanze	‐	11,532	138,712	‐	‐	‐	150,244
Basilicata Region	‐	‐	40,255	‐	‐	‐	40,255
Central Treasury Bank of Italy	‐	‐	‐	‐	12,793	‐	12,793
Municipality of Gela	‐	‐	5,808	‐	‐	‐	5,808
Sicily Region	‐	‐	4,465	‐	53	‐	4,518
Municipality of Viggiano	‐	‐	3,654	‐	‐	‐	3,654
Calabria Region	‐	‐	3,481	‐	‐	‐	3,481
Emilia Romagna Region	‐	‐	1,543	‐	‐	‐	1,543
Sate property administration	‐	‐	‐	‐	1,476	‐	1,476
Municipality of Calvello	‐	‐	922	‐	‐	‐	922
Municipality of Bronte	‐	‐	80 6	‐	‐	‐	806
Municipality of Troina	‐	‐	759	‐	‐	‐	759
Municipality of Ragusa	‐	‐	643	‐	‐	‐	643
Municipality of Grumento Nova	‐	‐	527	‐	‐	‐	527
Municipality of Gagliano	‐	‐	449	‐	‐	‐	449
Molise Region	‐	‐	42 0	‐	‐	‐	420
Municipality of Marsico Nuovo	‐	‐	395	‐	‐	‐	395
Puglia Region	‐	‐	30 6	‐	‐	‐	306
Port authority of Adriatic Sea central	‐	‐	‐	‐	205	‐	205
Municipality Marsicovetere	‐	‐	132	‐	‐	‐	132
Municipality of Montemuro	‐	‐	132	‐	‐	‐	132
Municipality of Ravenna	‐	‐	92	‐	‐	‐	92
Municipality of Mazara del Vallo	‐	‐	6 4	‐	‐	‐	64
Municipality of Rotello	‐	‐	6 0	‐	‐	‐	60
Municipality of Trecate	‐	‐	‐	‐	6 0	‐	60
Municipality of Butera	‐	‐	45	‐	‐	‐	45

Municipality of Mazzarino	‐	‐	45	‐	‐	‐	45
Municipality of Biccari	‐	‐	32	‐	‐	‐	32
Abruzzo Region	‐	‐	27	‐	‐	‐	27
Municipality of Volturino	‐	‐	16	‐	‐	‐	16
Municipality of Nissoria	‐	‐	13	‐	‐	‐	13
Municipality of Ragalbuto	‐	‐	13	‐	‐	‐	13
Municipality of Alberona	‐	‐	7	‐	‐	‐	7
Reclamation consortium of Muzza Bassa Lodigiana	‐	‐	‐	‐	2	‐	2
Italian Institute for Environmental Protection and Research (ISPRA)	‐	‐	‐	‐	1	‐	1
Total	‐	11,532	203,823	‐	14,590	‐	229,945

Cyprus

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Cyprus exploration projects	‐	‐	‐	‐	519	‐	519
Total	‐	‐	‐	‐	519	‐	519

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Ministry of Energy, Commerce and
Industry	‐	‐	‐	‐	519	‐	519
Total	‐	‐	‐	‐	519	‐	519

United Kingdom

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Payments not attributable to projects	‐	76,082	‐	‐	‐	‐	76,082
United Kingdom exploration projects	‐	‐	‐	‐	1,616	‐	1,616
Liverpool Bay	‐	‐	‐	‐	708	‐	708
Total	‐	76,082	‐	‐	2,324	‐	78,406

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
HM Revenue & Customs	‐	76,082	‐	‐	‐	‐	76,082
Department of Energy and Climate change	‐	‐	‐	‐	1,616	‐	1,616
The Crown Estate	‐	‐	‐	‐	708	‐	708
Totale	‐	76,082	‐	‐	2,324	‐	78,406

AFRICA

Algeria

Payments per project

	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
(in EUR thousand)
Blocks 401a/402a, 403a and 403d	‐	175,699 [A]	‐	1,547	‐	‐	177,246
Berkine North ZOI Development	‐	19,449	16,536	31,140	‐	‐	67,125
Block 403	‐	33,851 [B]	‐	15,103	‐	‐	48,954
Berkine Nord OZOI Development	‐	7,934	6,645	6,948	‐	‐	21,527
Rom North	‐	17,084	769	‐	‐	‐	17,853
Berkine North Exploration	‐	4,324	‐	‐	‐	‐	4,324
Block 405b	‐	2,925 [C]	‐	‐	‐	‐	2,925
Total	‐	261,266	23,950	54,738	‐	‐	339,954

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Sonatrach	‐	217,994 [D]	23,181	54,738	‐	‐	295,913
Direction Des Grandes Entreprises	‐	43,272	769	‐	‐	‐	44,041
Total	‐	261,266	23,950	54,738	‐	‐	339,954

[A] includes 2,840 KBOE paid in kind [C] includes 60 KBOE paid in kind [B] includes 953 KBOE paid in kind [D] includes 3,853 KBOE paid in kind

Angola

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Block 15/06	1,001,574 [A]	68,411	‐	‐	111	‐	1,070,096
Block 0	‐	63,629	70,809	‐	‐	‐	134,438
Block 15	‐	16,082	‐	‐	‐	‐	16,082
Block 28	‐	‐	‐	8,708	‐	‐	8,708
Block 14	‐	4,613	‐	‐	‐	‐	4,613
Block 3	‐	2,116	‐	‐	‐	‐	2,116
Block 14 K/A-IMI	‐	306	‐	‐	‐	‐	306
Total	1,001,574	155,157	70,809	8,708	111	‐	1,236,359

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Sonangol P&P	841,673 [B]	‐	‐	‐	‐	‐	841,673
Ministério das Finanças	‐	151,557	70,809	‐	111	‐	222,477
Agência Nacional de Petróleo, Gás e Biocombustíveis	159,901 [C]	‐	‐	8,708	‐	‐	168,609
Ministry of Petroleum	‐	3,600	‐	‐	‐	‐	3,600
Totale	1,001,574	155,157	70,809	8,708	111	‐	1,236,359

[A] includes 16,844 KBOE paid in kind [B] includes 14,196 KBOE paid in kind [C] includes 2,648 KBOE paid in kind

Congo

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
MARINE XII	14,249 [A]	35,893 [J]	67,136 [T]	‐	‐	‐	117,278
M'BOUNDI	28,255 [B]	27,677 [K]	29,330 [U]	‐	‐	‐	85,262
Ikalou II	‐	25,973 [L]	12,613 [V]	‐	‐	‐	38,586
LOANGO II	9,473 [C]	15,436 [M]	8,968 [W]	‐	‐	‐	33,877
MWAFI II	12,261 [D]	9,564 [N]	6,372 [X]	‐	‐	‐	28,197
FOUKANDA II	10,054 [E]	7,824 [O]	5,218 [Y]	‐	‐	‐	23,096
KITINA II	10,966 [F]	6,777 [P]	5,093 [Z]	‐	‐	‐	22,836
ZATCHI II	5,900 [G]	10,044 [Q]	5,763 [AA]	‐	‐	‐	21,707
MARINE X	2,210 [H]	11,108 [R]	5,778 [AB]	‐	‐	‐	19,096
Other projects	2,899 [I]	3,597 [S]	1,782 [AC]	‐	‐	‐	8,278
Total	96,267	153,893	148,053	‐	‐	‐	398,213

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Republique du Congo	29,539 [AD]	153,893 [AF]	148,053 [AG]	‐	‐	‐	331,485
Société Nationale des Pétroles du Congo	66,728 [AE]	‐	‐	‐	‐	‐	66,728
Total	96,267	153,893	148,053	‐	‐	‐	398,213

[A] includes 355 KBOE paid in kind [L] includes 424 KBOE paid in kind [W] includes 154 KBOE paid in kind [B] includes 478 KBOE paid in kind [M] includes 263 KBOE paid in kind [X] includes 109 KBOE paid in kind [C] includes 160 KBOE paid in kind [N] includes 159 KBOE paid in kind [Y] includes 89 KBOE paid in kind [D] includes 209 KBOE paid in kind [O] includes 130 KBOE paid in kind [Z] includes 87 KBOE paid in kind [E] includes 172 KBOE paid in kind [P] includes 113 KBOE paid in kind [AA] includes 99 KBOE paid in kind [F] includes 188 KBOE paid in kind [Q] includes 169 KBOE paid in kind [AB] includes 99 KBOE paid in kind [G] includes 100 KBOE paid in kind [R] includes 189 KBOE paid in kind [AC] includes 31 KBOE paid in kind [H] includes 38 KBOE paid in kind [S] includes 30 KBOE paid in kind [AD] includes 523 KBOE paid in kind [I] includes 51 KBOE paid in kind [T] includes 1,239 KBOE paid in kind [AE] includes 1,228 KBOE paid in kind [J] includes 728 KBOE paid in kind [U] includes 496 KBOE paid in kind [AF] includes 2,658 KBOE paid in kind [K] includes 453 KBOE paid in kind [V] includes 214 KBOE paid in kind [AG] includes 2,617 KBOE paid in kind

Egypt

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Sinai	‐	258,632 [A]	‐	‐	‐	‐	258,632
Shorouk	‐	188,097 [B]	‐	‐	‐	‐	188,097
Meleiha	‐	67,189 [C]	‐	634	‐	‐	67,823
Nidoco	‐	55,261 [D]	‐	‐	‐	‐	55,261
Baltim	‐	40,831 [E]	‐	‐	‐	‐	40,831
Ras El Barr	‐	28,332 [F]	‐	‐	‐	‐	28,332
Temsah	‐	10,773 [G]	‐	‐	‐	‐	10,773
Port Said	‐	9,200 [H]	‐	‐	‐	‐	9,200
Western Desert - other projects	‐	1,096 [I]	‐	6,974	‐	‐	8,070
Total	‐	659,411	‐	7,608	‐	‐	667,019

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Egyptian Tax Authority	‐	659,411 [J]	‐	‐	‐	‐	659,411
EGPC	‐	‐	‐	7,608	‐	‐	7,608
Total	‐	659,411	‐	7,608	‐	‐	667,019
[A] includes 4,643 KBOE paid in kind		[E] includes 1,781 KBOE paid in kind				[I] includes 19 KBOE paid in kind
[B] includes 8,363 KBOE paid in kind		[F] includes 1,669 KBOE paid in kind				[J] includes 21,232 KBOE paid in kind
[C] includes 1,185 KBOE paid in kind		[G] includes 507 KBOE paid in kind
[D] includes 2,522 KBOE paid in kind		[H] includes 543 KBOE paid in kind

Ghana

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Offshore Cape Three Point	281,094 [A]	‐	98,749 [B]	‐	696	‐	380,539
Ghana exploration projects	‐	‐	‐	‐	250	‐	250
Payments not attributable to projects	‐	‐	‐	‐	61	‐	61
Total	281,094	‐	98,749	‐	1,007	‐	380,850

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Ghana National Petroleum Corporation	281,094 [A]	‐	98,749 [B]	‐	‐	‐	379,843
Maritime Authority	‐	‐	‐	‐	654	‐	654
Environmental Protection Agency	‐	‐	‐	‐	178	‐	178
Revenue Authority	‐	‐	‐	‐	98	‐	98
Petroleum Commission	‐	‐	‐	‐	74	‐	74
Ahanta West District Assembly	‐	‐	‐	‐	3	‐	3
Total	281,094	‐	98,749 ‐	‐	1,007	‐	380,850

[A] includes 5,250 KBOE paid in kind [B] includes 1,796 KBOE paid in kind

Ivory Coast

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Block CI-802	‐	‐	‐	2,959	‐	‐	2,959
Total	‐	‐	‐	2,959	‐	‐	2,959

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Ivory Coast Government	‐	‐	‐	2,959	‐	‐	2,959
Total	‐	‐	‐	2,959	‐	‐	2,959

Libya

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Mellitah Complex	‐	977,013 [A]	143,266 [C]	‐	‐	‐	1,120,279
Area B	‐	39,893 [B]	6,003 [D]	‐	‐	‐	45,896
Total	‐	1,016,906	149,269	‐	‐	‐	1,166,175

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
National Oil Corporation	‐	1,016,906 [E]	149,269 [F]	‐	‐	‐	1,166,175
Total	‐	1,016,906	149,269	‐	‐	‐	1,166,175

[A] includes 26,982 KBOE paid in kind [D] includes 111 KBOE paid in kind [B] includes 689 KBOE paid in kind [E] includes 27,671 KBOE paid in kind [C] includes 3,913 KBOE paid in kind [F] includes 4,024 KBOE paid in kind

Nigeria

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
NAOC JV (Land/swamp areas)	591,392 [A]	‐	28,538	‐	15,992	‐	635,922
Nigeria Deep Offshore (OML 125)	35,541 [B]	1,233 [C]	44,172 [D]	‐	2,520	‐	83,466
Payments not attributable to projects	‐	48,546	‐	‐	‐	‐	48,546
SPDC JV	‐	‐	33,689	‐	‐	‐	33,689
Nigeria Deep Offshore (OPL 245)	‐	‐	‐	‐	69	‐	69
Nigeria Offshore (OML 116)	‐	6	‐	‐	‐	‐	6
Total	626,933	49,785 ‐	106,399 ‐	‐	18,581	‐	801,698

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Nigerian National Petroleum Corporation	626,933 [E]	20 [C]	44,172 [D]	‐	‐	‐	671,125
Department of Petroleum Resources	‐	‐	62,227	‐	‐	‐	62,227
Federal Inland Revenue Service	‐	49,765	‐	‐	‐	‐	49,765
Niger Delta Development Commission	‐	‐	‐	‐	18,581	‐	18,581
Total	626,933	49,785	106,399	‐	18,581	‐	801,698

[B] includes 606 KBOE paid in kind [D] includes 753 KBOE paid in kind

[A] includes 27,208 KBOE paid in kind [C] includes 1 KBOE paid in kind [E] includes 27,814 KBOE paid in kind

Tunisia

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
ADAM	68,479 [A]	835	6,594 [D]	‐	‐	‐	75,908
Tunisia South (Djebel Grouz + Oued Zar + MLD)	28,713 [B]	1,271	6,356 [E]	‐	‐	‐	36,340
Tunisia North (Baraka + Maamoura + Mahres)	32,026 [C]	62	2,169 [F]	‐	‐	‐	34,257
Total	129,218	2,168	15,119	‐	‐	‐	146,505

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Entreprise Tunisienne d'Activités Pétrolières	129,218 [G]	‐	8,070 [H]	‐	‐	‐	137,288
Recette des finances	‐	2,168	7,049	‐	‐	‐	9,217
Total	129,218	2,168	15,119	‐	‐	‐	146,505
[A] includes 1,508 KBOE paid in kind [B] includes 750 KBOE paid in kind [C] includes 644 KBOE paid in kind		[D] includes 31 KBOE paid in kind [E] includes 83 KBOE paid in kind [F] includes 27 KBOE paid in kind				[G] includes 2,902 KBOE paid in kind [H] includes 141 KBOE paid in kind

AMERICAS

Mexico

Payments per project

	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
(in EUR thousand)
Area 1	85,292 [A]	‐	28,253 [B]	‐	253	‐	113,798
Mexico exploration projects	‐	‐	‐	‐	7,186	‐	7,186
Total	85,292	‐	28,253	‐	7,439	‐	120,984
Payments per government
	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
(in EUR thousand)
Fondo mexicano del Petroleo	85,292 [A]	‐	28,253 [B]	‐	4,316	‐	117,861
Secretaria de Hacienda y Credito Publico	‐	‐	‐	‐	3,123	‐	3,123
Total	85,292	‐	28,253	‐	7,439	‐	120,984

[A] includes 1,874 KBOE paid in kind [B] includes 575 KBOE paid in kind

United States

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Alaska - Beaufort Sea	‐	(8,934)	56,428	‐	1,845	‐	49,339
Gulf of Mexico	‐	‐	25,157	11,195	57	‐	36,409
Payments not attributable to projects	‐	556	‐	‐	‐	‐	556
Total	‐	(8,378)	81,585	11,195	1,902	‐	86,304

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
State of Alaska Department of Natural Resources	‐	‐	56,428	‐	1,845	‐	58,273
Office of Natural Resources Revenue (US)	‐	‐	25,157	11,195	‐	‐	36,352
State of Louisiana	‐	497	‐	‐	‐	‐	497
State of Texas	‐	59	‐	‐	‐	‐	59
Louisania Environmental Monitoring Inc	‐	‐	‐	‐	57	‐	57
State of Alaska	‐	(8,934)	‐	‐	‐	‐	(8,934)
Total	‐	(8,378)	81,585	11,195	1,902	‐	86,304

ASIA China

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
China exploration projects	‐	243	‐	‐	‐	‐	243
Total	‐	243	‐	‐	‐	‐	243

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Government Agency	‐	243	‐	‐	‐	‐	243
Total	‐	243	‐	‐	‐	‐	243

Indonesia

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
East Sepinggan	126,412	11,138	‐	‐	‐	‐	137,550
Jangkrik	79,711 [A]	253	‐	211	‐	‐	80,175
Payments not attributable to projects	‐	20,129	‐	‐	‐	‐	20,129
Total	206,123	31,520	‐	211	‐	‐	237,854

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
SKKMIGAS (Satuan Kerja Khusus Pelaksana Kegiatan Hulu Migas)	85,125 [B]	‐	‐	‐	‐	‐	85,125
PT Pertamina Hulu Energi East Sepinggan	66,763	‐	‐	‐	‐	‐	66,763
PT Saka Energi Muara Bakau	54,235 [C]	‐	‐	‐	‐	‐	54,235
State Treasury, Ministry of Finance of Republic of Indonesia	‐	31,520	‐	211	‐	‐	31,731
Total	206,123	31,520	‐	211	‐	‐	237,854

[A] includes 74 KBOE paid in kind [B] includes 26 KBOE paid in kind [C] includes 48 KBOE paid in kind

Iraq

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Zubair	‐	26,635	‐	‐	‐	‐	26,635
Total	‐	26,635	‐	‐	‐	‐	26,635

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
General Commission for Taxes	‐	26,635	‐	‐	‐	‐	26,635
Total	‐	26,635	‐	‐	‐	‐	26,635

Kazakhstan

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Karachaganak	‐	161,391	‐	‐	‐	‐	161,391
Total	‐	161,391	‐	‐	‐	‐	161,391

Payments per government

	Production					Infrastructure
(in EUR thousand)	Entitlement	Taxes	Royalties	Bonuses	Fees	Improvements	Total
Treasury Committee of the
Ministry of Finance	‐	161,391	‐	‐	‐	‐	161,391
Total	‐	161,391	‐	‐	‐	‐	161,391

Oman

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Block 47	‐	‐	‐	‐	211	‐	211
Block 77	‐	‐	‐	‐	211	‐	211
Total	‐	‐	‐	‐	422	‐	422

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Ministry of Finance	‐	‐	‐	‐	422	‐	422
Total	‐	‐	‐	‐	422	‐	422

Pakistan

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
KADANWARI	11,573 [A]	‐	397	‐	30	‐	12,000
BHIT	9,289 [B]	‐	1,097	‐	‐	‐	10,386
BADHRA	7,155 [C]	‐	1,316	‐	19	‐	8,490
Other projec ts	‐	‐	1,442	‐	‐	‐	1,442
Payments not attributable to projec ts	‐	1,120	‐	‐	‐	‐	1,120
BITRO	‐	‐	407	‐	‐	‐	407
MITHA	‐	‐	406	‐	‐	‐	406
Total	28,017	1,120	5,065	‐	49	‐	34,251

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Oil and Gas Development Company Limited	28,017 [D]	‐	‐	‐	‐	‐	28,017
Directoral General Petroleum Concession	‐	‐	5,065	‐	49	‐	5,114
Federal Board of Revenue	‐	866	‐	‐	‐	‐	866
Sindh Revenue Board	‐	254	‐	‐	‐	‐	254
Total	28,017	1,120	5,065	‐	49	‐	34,251

[A] includes 470 KBOE paid in kind [C] includes 536 KBOE paid in kind [B] includes 707 KBOE paid in kind [D] includes 1,713 KBOE paid in kind

Timor Leste

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
JPDA 03-13 Bayu Undan	23,353	20,506	‐	‐	‐	‐	43,859
Bonaparte Basin - other projects	‐	‐	‐	‐	471	‐	471
Total	23,353	20,506	‐	‐	471	‐	44,330

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
National Petroleum Authority	23,353	‐	‐	‐	471	‐	23,824
National Directorate of Petroleum and Mineral Revenue	‐	20,506	‐	‐	‐	‐	20,506
Total	23,353	20,506	‐	‐	471	‐	44,330

Turkmenistan

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Nebit Dag	95,611 [A]	‐	5,103 [B]	‐	‐	‐	100,714
Total	95,611	‐	5,103	‐	‐	‐	100,714
Payments per government
(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Turkmennebit	95,611 [A]	‐	5,103 [B]	‐	‐	‐	100,714
Total	95,611	‐	5,103	‐	‐	‐	100,714

[A] includes 1,718 KBOE paid in kind [B] includes 93 KBOE paid in kind

United Arab Emirates

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Umm Shaif and Nasr	‐	248,484	120,325	‐	‐	‐	368,809
Lower Zakum	‐	208,061	79,861	‐	‐	‐	287,922
Exploration Block 3	‐	‐	‐	2,959	‐	‐	2,959
RAK Block A	‐	‐	‐	‐	389	‐	389
Sharjah	‐	‐	‐	‐	140	‐	140
RAK Exploration Block 7	‐	‐	‐	‐	85	‐	85
Total	‐	456,545	200,186	2,959	614	‐	660,304

Payments per government

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Emirate of Abu Dhabi - Department of Finance	‐	456,545	200,186	2,959	614	‐	660,304
Total	‐	456,545	200,186	2,959	614	‐	660,304

AUSTRALIA AND OCEANIA

Australia

Payments per project

(in EUR thousand)	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Bonaparte Basin	‐	‐	‐	‐	807	‐	807
Payments not attributable to projects	‐	‐	‐	‐	2	‐	2
JPDA 03-13 Bayu Undan	‐	(641)	‐	‐	1	‐	(640)
Carnarvon Basin	‐	(2,829)	‐	‐	440	‐	(2,389)
Total	‐	(3,470)	‐	‐	1,250	‐	(2,220)

	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
(in EUR thousand)
National Offshore Petroleum Safety Environ.l Manag. Auth.	‐	‐	‐	‐	664	‐	664
National Offshore Petroleum Titles Administrator	‐	‐	‐	‐	514	‐	514
Australian Tax Office	‐	(3,470)	‐	‐	72	‐	(3,398)
Total	‐	(3,470)	‐	‐	1,250	‐	(2,220)

Independent limited assurance report

INDEPENDENT AUDITOR'S LIMITED ASSURANCE REPORT ON THE "REPORT ON PAYMENTS TO GOVERMENTS 2021 OF ENI GROUP"

To the board of directors of Eni SpA

We have undertaken a limited assurance engagement in respect of the accompanying Report on payments to governments 2021 of Eni Group (hereinafter also the "Report") for the year ended 31 December 2021, prepared for the purpose of the Chapter I "Payment transparency provisions" of Legislative Decree No. 139 dated 18 August 2015 (the "Decree").

Responsibilities of the Directors

The directors of Eni SpA are responsible for the preparation of the Report in accordance with the criteria set out in the Decree and with the principles shown in the "Basis of presentation" section of the Report. The directors are also responsible for such internal control as they determine is necessary to enable the preparation of the Report that is free from material misstatement, whether due to fraud or error.

Auditor's Independence and Quality Control

We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants, founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.

Our firm applies International Standard on Quality Control 1 (ISOC Italia 1) and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Auditor's Responsibilities

Our responsibility is to express a limited assurance conclusion on the Report based on the procedures we have performed. We conducted our engagement in accordance with International Standard on Assurance Engagements - Assurance Engagements other than Audits or Reviews of Historical Information ("ISAE 3000 revised") issued by the International Auditing and Assurance Standards Board for limited assurance engagements. That standard requires that we plan and perform procedures to obtain limited assurance about whether the Report is free from material misstatement.

PricewaterhouseCoopers SpA

www.pwc.com/it

Sede legale: Milano 20145 Piazza Tre Torri 2 Tel. 02 77851 Fax 02 7785240 Capitale Sociale Euro 6.890.000,00 iv. C.F. e P.IVA e Reg. Imprese Milano Monza Brianza Lodi 12979880155 Iscritta al nº 119644 del Registro dei Rev

The procedures we performed were based on our professional judgement and included inquiries, mainly of personnel of the Company responsible for the preparation of the Report, inspection of documents, recalculations, agreeing and reconciling with underlying records and other procedures designed to obtain evidence considered useful.

In detail, we performed the following procedures:

• Inquiries of the company's personnel responsible for the preparation of the information included in the Report to understand and evaluate the appropriateness of the methods and reporting policies implemented to comply with the Decree;
• Analysis of the processes performed to gather quantitative and qualitative information disclosed in the Report and test on a sample basis of the relevant support documentation;
• Analytical procedures to identify and discuss any unusual payments in the Report;
• Reconciling the underlying accounting records to the Report.

The procedures performed were less in extent than for a reasonable assurance engagement conducted in accordance with ISAE 3000 revised and, consequently, we did not obtain assurance that we became aware of all significant facts and circumstances that might be identified with reasonable assurance procedures.

Limited Assurance Conclusion

Based on the procedures we have performed, nothing has come to our attention that causes us to believe that the accompanying Report on payments to governments 2021 of Enj Group for the year ended 31 December 2021 is not prepared, in all material respects, in accordance with the criteria set out in the Decree and with the principles shown in the "Basis of presentation" section of the Report.

Basis of preparation

Without modifying our conclusion, we draw attention to the explanatory notes to the Report which describe the basis of preparation. The Report has been prepared for the purpose illustrated in the opening paragraph of this report. As a result, the Report may not be suitable for another purpose. This report is intended solely for the purpose illustrated in the opening paragraph and, therefore, it cannot be used for other purposes.

Rome, 1 June 2022

Signed by

Massimiliano Loffredo (Partner)

This report has been translated into English from the Italian original solely for the convenience of international readers

Report on payments to governments 2021 including information provided on a voluntary basis7

Payments overview 2021 (€ thousand)
Country	Production Entitlement	Taxes	Royalties	Bonuses	Fees	Infrastructure Improvements	Total
Europe
Italy	‐	11,532	203,823	‐	14,590	‐	229,945
Cyprus	‐	‐	‐	‐	519	‐	519
United Kingdom	‐	76,082	‐	‐	2,324	‐	78,406
Africa
Algeria	‐	261,266	23,950	54,738	‐	‐	339,954
Angola	1,001,574	155,157	70,809	8,708	111	‐	1,236,359
Congo	96,267	153,893	148,053	‐	‐	‐	398,213
Egypt	‐	659,411	‐	7,608	‐	‐	667,019
Ghana	281,094	‐	98,749	‐	1,007	‐	380,850
Ivory Coast	‐	‐	‐	2,959	‐	‐	2,959
Libya	‐	1,016,906	149,269	‐	‐	‐	1,166,175
Nigeria	626,933	49,785	106,399	‐	18,581	‐	801,698
Tunisia	129,218	2,168	15,119	‐	‐	‐	146,505
Americas
Mexico	85,292	‐	28,253	‐	7,439	‐	120,984
United States	‐	(8,378)	81,585	11,195	1,902	‐	86,304
Asia
China	‐	243	‐	‐	‐	‐	243
Indonesia	206,123	31,520	‐	211	‐	‐	237,854
Iraq	9,182,553 (*) [A]	26,635	‐	‐	‐	‐	9,209,188
Kazakhstan	‐	161,391	‐	‐	‐	‐	161,391
Oman	‐	‐	‐	‐	422	‐	422
Pakistan	28,017	1,120	5,065	‐	49	‐	34,251
Timor Leste	23,353	20,506	‐	‐	471	‐	44,330
Turkmenistan	95,611	‐	5,103	‐	‐	‐	100,714
United Arab Emirates	‐	456,545	200,186	2,959	614	‐	660,304
Australia and Oceania
Australia	‐	(3,470)	‐	‐	1,250	‐	(2,220)
Total	11,756,035	3,072,312	1,136,363	88,378	49,279	‐	16,102,367

(*) Information provided on a voluntary basis

[A] Related to 158,597 KBBL paid in kind corresponding to the entitlements of the State and of the state‐owned companies Missan Oil Company and Basra Oil Company.

⁷ For reporting principles see the paragraph "Information provided on a voluntary basis" on page 7. Data has not been verified by the Independent Auditing Firm.

Eni SpA

Headquarters

Piazzale Enrico Mattei, 1 - Rome - Italy Capital Stock as of December 31, 2021: € 4,005,358,876.00 fully paid Tax identification number 00484960588

Branches

Via Emilia, 1 - San Donato Milanese (Milan) - Italy Piazza Ezio Vanoni, 1 - San Donato Milanese (Milan) - Italy

Contacts

eni.com +39-0659821 800940924 segreteriasocietaria.azionisti@eni.com

Investor Relations

Piazza Ezio Vanoni, 1 - 20097 San Donato Milanese (Milan) Tel. +39-0252051651 - Fax +39-0252031929 e-mail: investor.relations@eni.com

Layout and supervision

K-Change - Rome

Printing Tipografia Facciotti - Rome - Italy

Printed on Fedrigoni Arena paper