Transactions with related parties (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of Transactions with Related Parties [Abstract]

Disclosure of detailed information about trade and other transactions with related parties [text block]

Trade and other transactions with related parties

(€ million)	December 31, 2018						2018
Name	Receivables and other assets		Payables and other liabilities		Guarantees		Costs		Revenues		Other operating (expense) income
Joint ventures and associates
Agiba Petroleum Co		1		96				156
Angola LNG Supply Services Llc						177
Coral FLNG SA		14				1,147				62
Gas Distribution Company of Thessaloniki - Thessaly SA		1		18				51
Karachaganak Petroleum Operating BV		27		134				998		1
Mellitah Oil & Gas BV		1		268				502		1
Petrobel Belayim Petroleum Co		56		2,029				2,282		7
Saipem Group		75		171		793		420		30
Unión Fenosa Gas SA		4		7		57				123		37
Vår Energi AS		13		100		218
Other(*)		44		25				104		111		(26	)
		236		2,848		2,392		4,513		335		11
Unconsolidated entities controlled by Eni
Eni BTC Ltd						177
Industria Siciliana Acido Fosforico - ISAF SpA (in liquidation)		87		1		5				11
Other		6		23		14		13		7
		93		24		196		13		18
		329		2,872		2,588		4,526		353		11
Entities controlled by the Government
Enel Group		134		151				514		118		227
GSE - Gestore Servizi Energetici		67		85				588		555		74
Italgas Group		5		146				667		23
Snam Group		237		289				1,184		109		(1	)
Terna Group		26		47				231		150		8
Other		25		18				34		45
		494		736				3,218		1,000		308
Other related parties		1		2				32		4
Groupement Sonatrach - Agip «GSA» and Organe Conjoint des Opérations «OC SH/FCP»		40		140				229		34
Total		864		3,750		2,588		8,005		1,391		319

(*)

Each individual amount included herein was lower than €50 million.

(€ million)	December 31, 2017						2017
Name	Receivables and other assets		Payables and other liabilities		Guarantees		Costs		Revenues		Other operating (expense) income
Joint ventures and associates
Agiba Petroleum Co		1		83				142
Coral FLNG SA		20		4		1,094				28
Karachaganak Petroleum Operating BV		36		121				951
Mellitah Oil & Gas BV		5		220				495		2
Petrobel Belayim Petroleum Co		86		1,205				3.168		8
Saipem Group		63		76		7.270		450		44
Unión Fenosa Gas SA						57		3		202		28
Other (*)		84		22				140		128
		295		1,731		8,421		5,349		412		28
Unconsolidated entities controlled by Eni
Eni BTC Ltd						169
Industria Siciliana Acido Fosforico - ISAF - SpA (in liquidation)		77		1		5				7
Other		20		23		7		14		7
		97		24		181		14		14
		392		1,755		8,602		5,363		426		28
Entities controlled by the Government
Enel Group		123		187				622		164		285
GSE - Gestore Servizi Energetici		69		219				506		702		2
Italgas Group		14		180		1		681		18
Snam Group		187		351				1,221		85
Terna Group		35		31				212		154		15
Other (*)		50		21				38		16		1
		478		989		1		3,280		1,139		303
Other related parties		1		2				25		1
Groupement Sonatrach - Agip «GSA» and Organe Conjoint des Opérations «OC SH/FCP»		39		145				530		42
Total		910		2,891		8,603		9,198		1,608		331

(*)

Each individual amount included herein was lower than €50 million.

(€ million)	December 31, 2016						2016
Name	Receivables and other assets		Payables and other liabilities		Guarantees		Costs		Revenues		Other operating (expense) income
Joint ventures and associates
Agiba Petroleum Co		1		50				156
Karachaganak Petroleum Operating BV		47		187				918		27
Mellitah Oil & Gas BV		7		134				477
Petrobel Belayim Petroleum Co		225		532				1,940		2
Saipem Group		64		224		8,094		781		51
Unión Fenosa Gas SA						57				94
Other(*)		114		25		1		145		143		47
		458		1,152		8,152		4,417		317		47
Unconsolidated entities controlled by Eni
Eni BTC Ltd						192
Industria Siciliana Acido Fosforico - ISAF - SpA
(in liquidation)		69		1		3				2
Other (*)		9		16		51		8		10
		78		17		246		8		12
		536		1,169		8,398		4,425		329		47
Entities controlled by the Government
Enel Group		151		254				808		201		182
GSE - Gestore Servizi Energetici		58		32				243		414		5
Italgas Group		54		1		1		4
Snam Group		44		541				2,032		113
Terna Group		33		46				232		117		13
Other (*)		43		24				37		68
		383		898		1		3,356		913		200
Other related parties				2				32
Groupement Sonatrach - Agip «GSA» and Organe Conjoint des Opérations «OC SH/FCP»		176		331				423		70
Total		1,095		2,400		8,399		8,236		1,312		247

(*)

Each individual amount included herein was lower than €50 million.

Disclosure of detailed information about financing transactions with related parties [text block]

Financing transactions with related parties

(€ million)

	December 31, 2018						2018
Name	Receivables		Payables		Guarantees		Charges		Gains
Joint ventures and associates
Angola LNG Ltd						245
Cardón IV SA		705		36						95
Coral FLNG SA		108
Coral South FLNG DMCC						1,397
Shatskmorneftegaz Sàrl								267		7
Société Centrale Electrique du Congo SA		64		30				5
Vår Energi AS				494
Other		38		4		22		9		13
		915		564		1,664		281		115
Unconsolidated entities controlled by Eni		49		25
Entities controlled by the Government
Enel Group				64
Other				8				2
				72				2
		964		661		1,664		283		115

(€ million)

	December 31, 2017						2017
Name	Receivables		Payables		Guarantees		Charges		Gains
Joint ventures and associates
Coral South FLNG D MCC						1,334
Cardón IV SA		955								86
Angola LNG Ltd						233
Shatskmorneftegaz Sarl		101								6
Société Centrale Electrique du Congo SA		66		43
Saipem Group				3		56				13
Coral FLNG SA		56								71
Other		48		49		2		1		14
		1,226		95		1,625		1		190
Unconsolidated entities controlled by Eni
Servizi Fondo Bombole Metano SpA		60		9						1
Other (*)		1		52
		61		61						1
Entities controlled by the Government
Other				8				3
				8				3
		1,287		164		1,625		4		191

(*)

Each individual amount included herein was lower than €50 million.

(€ million)
	December 31, 2016						2016
Name	Receivables		Payables		Guarantees		Charges		Gains		Derivative financial instruments
Joint ventures and associates
Cardón IV SA		1,054								96
Matrìca SpA		125						93		9
Shatskmorneftegaz Sarl		69						13		4
Société Centrale Electrique du Congo SA		78						18
Unión Fenosa Gas SA				85
Saipem Group						82				43		27
Other (*)		52				2		17		4
		1,378		85		84		141		156		27
Unconsolidated entities controlled by Eni
Eni BTC Ltd				54
Other (*)		46		52				1		1
		46		106				1		1
Entities controlled by the Government
Other								3
								3
		1,424		191		84		145		157		27

(*) Each individual amount included herein was lower than €50 million.

Disclosure of detailed information about the impact of transactions and positions with related parties on the balance sheet [text block]

The impact of transactions and positions with related parties on the balance sheet consisted of the following:

(€ million)
	December 31, 2018						December 31, 2017
	Total		Related parties		Impact %		Total		Related parties		Impact %
Other current financial assets		300		49		16.33		316		73		23.10
Trade and other receivables		14,101		633		4.49		15,421		834		5.41
Other current assets		2,258		71		3.14		1,573		30		1.91
Other non-current financial assets		1,253		915		73.02		1,675		1,214		72.48
Other non-current assets		792		160		20.20		1,323		46		3.48
Short-term debt		2,182		661		30.29		2,242		164		7.31
Trade and other payables		16,747		3,664		21.88		16,748		2,808		16.77
Other current liabilities		3,980		63		1.58		1,515		60		3.96
Other non-current liabilities		1,502		23		1.53		1,479		23		1.56

Disclosure of detailed information about the impact of transactions with related parties on the profit and loss accounts [text block]

The impact of transactions with related parties on the profit and loss accounts consisted of the following:

2018

2017

2016

(€ million)

Total

Related
parties

Impact %

Total

Related
parties

Impact %

Total

Related
parties

Impact %

Net sales from operations	75,822	1,383	1.82	66,919	1,567	2.34	55,762	1,238	2.22
Other income and revenues	1,116	8	0.72	4,058	41	1.01	931	74	7.95
Purchases, services and other	(55,622)	(8,008)	14.40	(51,548)	(9,164)	17.78	(43,278)	(8,212)	18.97
Net (impairment losses) reversals of trade and other receivables	(415)	26	—	(913)			(846)
Payroll and related costs	(3,093)	(22)	0.71	(2,951)	(34)	1.15	(2,994)	(24)	0.80
Other operating income (expense)	129	319	—	(32)	331	—	16	247	—
Finance income	3,967	115	2.90	3,924	191	4.87	5,850	157	2.69
Finance expense	(4,663)	(283)	6.07	(5,886)	(4)	0.07	(6,232)	(145)	2.33
Derivative financial instruments	(307)			837			(482)	27	—

Disclosure of detailed information about main cash flows with related parties [text block]

Main cash flows with related parties are provided below:


(€ million)	2018		2017		2016
Revenues and other income		1,391		1,608		1,312
Costs and other expenses		(5,210)		(5,360)		(5,623)
Other operating income (loss)		319		331		247
Net change in trade and other receivables and liabilities		683		391		182
Net interests		110		187		133
Net cash provided from operating activities		(2,707)		(2,843)		(3,749)
Capital expenditure in tangible and intangible assets		(2,768)		(3,838)		(2,613)
Disposal of investments						463
Net change in accounts payable and receivable in relation to investments		20		425		252
Change in financial receivables		(566)		298		5,650
Net cash used in investing activities		(3,314)		(3,115)		3,752
Change in financial liabilities		16		(16)		(192)
Net cash used in financing activities		16		(16)		(192)
Total financial flows to related parties		(6,005)		(5,974)		(189)

Disclosure of detailed information about the impact of cash flows with related parties [Text Block]

The impact of cash flows with related parties consisted of the following:

2018

2016

2015

(€ million)

Total

Related
parties

Impact %

Total

Related
parties

Impact %

Total

Related
parties

Impact %

Cash provided from operating activities	13,647	(2,707)	—	10,117	(2,843)	—	7,673	(3,749)	—
Cash used in investing activities	(7,536)	(3,314)	43.98	(3,768)	(3,115)	82.67	(4,443)	3,752	—
Cash used in financing activities	(2,637)	16	—	(4,595)	(16)	0.35	(3,651)	(192)	5.26