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Trade and other receivables (Tables)
 12 Months Ended
Dec. 31, 2018
Disclosure Of Trade And Other Receivables [Abstract]  
Disclosure of detailed information about effects of application of IFRS 9 and IFRS 15 on Trade and Other Receivables [text block]
As of January 1, 2018, the effects of the application of IFRS 9 and IFRS 15 are the following:
(€ million)
 
Trade and other
receivables
Amount as of 31 December 2017
 
 
15,421
 
Changes in accounting policies (IFRS 9)
 
 
(427
)
Changes in accounting policies (IFRS 15)
 
 
(372
)
Reclassification to other current asssets (IFRS 15)
 
 
(466
)
Amount as of 1 January 2018
 
 
14,156
 
Disclosure of detailed information about other receivables [text block]
The following is the analysis of trade and other receivables:
 
(€ million)
 
December 31, 2018
 
 
December 31, 2017    
Trade receivables
 
 
9,520
 
 
 
 
10,182
 
Receivables from divestments
 
 
122
 
 
 
 
597
 
Receivables from operators in E&P activities
 
 
3,024
 
 
 
 
3,369
 
Other receivables
 
 
1,435
 
 
 
 
1,273
 
 
 
 
14,101
 
 
 
 
15,421
 
Disclosure of internal credit grades [text block]
Credit risk exposure and expected losses relating to trade and other receivables has been prepared on the basis of internal ratings as follows:
 
 
Performing receivables
 
 
Defaulted
 
 
Eni gas e

luce 
 
 
 
(€ million)
 
Low risk
 
 
Medium Risk
 
 
High Risk
 
 
 receivables
 
 
customers
 
 
 Total
 
December 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Business customers
 
 
2,454
 
 
 
3,585
 
 
 
1,152
 
 
 
 
1,350
 
 
 
 
 
 
 
8,541
 
National Oil Companies and public administrations
 
 
1,292
 
 
 
157
 
 
 
672
 
 
 
 
2,217
 
 
 
 
 
 
 
4,338
 
Other counterparties
 
 
1,494
 
 
 
77
 
 
 
156
 
 
 
 
271
 
 
 
2,374
 
 
 
4,372
 
Gross amount
 
 
5,240
 
 
 
3,819
 
 
 
1,980
 
 
 
 
3,838
 
 
 
2,374
 
 
 
17,251
 
Allowance for doubtful accounts
 
 
(9
)
 
 
(3
)
 
 
(44
)
 
 
 
(2,237
)
 
 
(857
)
 
 
(3,150
)
Net amount
 
 
5,231
 
 
 
3,816
 
 
 
1,936
 
 
 
 
1,601
 
 
 
1,517
 
 
 
14,101
 
Expected loss (% net of counterpart risk mitigation factors)
 
 
0.2
 
 
 
0.1 
 
 
2.6 
 
 
 
62.5 
 
 
36.1 
 
 
 
 
Disclosure of provision matrix [text block]
 
The exposure to credit risk and expected losses relating to customers of Eni gas e luce was assessed on the basis of a provision matrix as follows:
 
 
 
Ageing
(
€ million)
 
Not-past due
 
from 0
to 3 months
 
from 3
to 6 months
 
from 6
to 12 months
 
over
12 months
 
Total
December 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Customers – Eni gas e luce:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
- Retail
 
 
575
 
 
 
 
49
 
 
 
34
 
 
 
 
64
 
 
 
554
 
 
 
1,276
 
- Middle
 
 
449
 
 
 
 
43
 
 
 
13
 
 
 
 
29
 
 
 
349
 
 
 
883
 
- Other
 
 
207
 
 
 
 
 
2
 
 
 
 
1
 
 
 
 
 
2
 
 
 
 
3
 
 
 
215
 
Gross amount
 
 
1,231
 
 
 
 
94
 
 
 
48
 
 
 
 
95
 
 
 
906
 
 
 
2,374
 
Allowance for doubtful accounts
 
 
(20
)
 
 
 
(18
)
 
 
(18
)
 
 
 
(56
)
 
 
(745
)
 
 
(857
)
Net amount
 
 
1,211
 
 
 
 
76
 
 
 
30
 
 
 
 
39
 
 
 
161
 
 
 
1,517
 
Expected loss (%)
 
 
1.6
 
 
 
 
19.1
 
 
 
37.5
 
 
 
 
58.9
 
 
 
82.2
 
 
 
36.1
 
Disclosure of allowance for credit losses [text block]
Trade and other receivables are stated net of the valuation allowance for doubtful accounts which has been determined considering the counterparty risk mitigation factors amounting to €
3,072
million:
(€ million)
 
Trade and 
other

receivables
Carrying amount at December 31, 2017
 
 
2,639
 
Changes in accounting policies (IFRS 9)
 
 
427
 
Carrying amount at January 1, 2018
 
 
3,066
 
Additions on trade and other performing receivables
 
 
126
 
Additions on trade and other defaulted receivables
 
 
372
 
Deductions on trade and other performing receivables
 
 
(189
)
Deductions on trade and other defaulted receivables
 
 
(532
)
Other changes
 
 
307
 
Carrying amount at December 31, 2018
 
 
3,150
 
Carrying amount at December 31, 2016
 
 
2,303
 
Additions
 
 
927
 
Deductions
 
 
(454
)
Other changes
 
 
(137
)
Carrying amount at December 31, 2017
 
 
2,639
 
Disclosure of impairment loss on financial assets
Net (impairment losses) reversals of trade and other receivables are disclosed as follows:
 
(€ million)
 
2018
Net (impairment losses) reversals of trade and other receivables
 
 
 
 
 
New or increased provisions
 
 
(498
)
 
Credit losses
 
 
(37
)
 
Reversal of unutilized provisions
 
 
120
 
 
 
 
 
(415
)
 
Disclosure of detailed information about ageing of trade and other receivable
 
 
 
December 31, 2017
(€ million)
 
Trade receivables
 
Other receivables
Neither impaired nor past due
 
 
8,800
 
 
 
4,604
 
Impaired (net of the valuation for doubtful accounts)
 
 
567
 
 
 
31
 
Not impaired and past due:
 
 
 
 
 
 
 
 
- within 90 days
 
 
478
 
 
 
21
 
- from 3 to 6 months
 
 
46
 
 
 
9
 
- from 6 to 12 months
 
 
147
 
 
 
202
 
- over 12 months
 
 
144
 
 
 
372
 
 
 
 
815
 
 
 
604
 
 
 
 
10,182
 
 
 
5,239