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CONSOLIDATED PROFIT AND LOSS ACCOUNT - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
REVENUES |  |  |
Net sales from operations | € 75,822 | € 66,919 | € 55,762
Other income and revenues | 1,116 | 4,058 | 931
Total Revenue | 76,938 | 70,977 | 56,693
Purchases, services and other | (55,622) | (51,548) | (43,278)
Net (impairment losses) reversals of trade and other receivables | (415) | (913) | (846)
Payroll and related costs | (3,093) | (2,951) | (2,994)
Other operating income (expense) | 129 | (32) | 16
Depreciation and amortization | (6,988) | (7,483) | (7,559)
Net (impairment losses) reversals of tangible and intangible assets | (866) | 225 | 475
Write-off of tangible and intangible assets | (100) | (263) | (350)
OPERATING PROFIT (LOSS) | 9,983 | 8,012 | 2,157
FINANCE INCOME (EXPENSE) |  |  |
Finance income | 3,967 | 3,924 | 5,850
Finance expense | (4,663) | (5,886) | (6,232)
Net finance income (expense) from financial assets held for trading | 32 | (111) | (21)
Derivative financial instruments | (307) | 837 | (482)
Finance income (cost) | (971) | (1,236) | (885)
INCOME (EXPENSE) FROM INVESTMENTS |  |  |
Share of profit (loss) from equity-accounted investments | (68) | (267) | (326)
Other gain (loss) from investments | 1,163 | 335 | (54)
Investment income | 1,095 | 68 | (380)
PROFIT (LOSS) BEFORE INCOME TAXES | 10,107 | 6,844 | 892
Income taxes | (5,970) | (3,467) | (1,936)
Net profit (loss) for the year - continuing operations | 4,137 | 3,377 | (1,044)
Net profit (loss) for the year - discontinued operations |  |  | (413)
Net profit (loss) for the year | 4,137 | 3,377 | (1,457)
Attributable to Eni: |  |  |
- continuing operations | 4,126 | 3,374 | (1,051)
- discontinued operations |  |  | (413)
Profit (loss), attributable to ordinary equity holders of parent entity | 4,126 | 3,374 | (1,464)
Attributable to non-controlling interest: |  |  |
- continuing operations | 11 | 3 | 7
- discontinued operations |  |  |
Profit (loss), attributable to non-controlling interests | € 11 | € 3 | € 7
Earnings per share attributable to Eni (€ per share) |  |  |
Basic | € 1.15 | € 0.94 | € (0.41)
Diluted | 1.15 | 0.94 | (0.41)
Earnings per share attributable to Eni – Continuing operations (€ per share) |  |  |
Basic | 1.15 | 0.94 | (0.29)
Diluted | € 1.15 | € 0.94 | € (0.29)
Related parties [member] |  |  |
REVENUES |  |  |
Net sales from operations | € 1,383 | € 1,567 | € 1,238
Other income and revenues | 8 | 41 | 74
Purchases, services and other | (8,009) | (9,164) | (8,212)
Net (impairment losses) reversals of trade and other receivables | 26 |  |
Payroll and related costs | (22) | (34) | (24)
Other operating income (expense) | 319 | 331 | 247
FINANCE INCOME (EXPENSE) |  |  |
Finance income | 115 | 191 | 157
Finance expense | € (283) | € (4) | (145)
Derivative financial instruments |  |  | € 27

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