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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2019
Trade and other receivables |
Schedule of analysis of trade and other receivables |
(€ million) |  | December 31, 2019 |  | December 31, 2018
Trade receivables |  | 8,519 |  | 9,520
Receivables from divestments |  | 30 |  | 122
Receivables from joint ventures in exploration and production activities |  | 2,637 |  | 3,024
Other receivables |  | 1,687 |  | 1,435
|  | 12,873 |  | 14,101
Schedule of credit risk exposure and expected losses relating to trade and other receivables based on internal ratings | Credit risk exposure and expected losses relating to trade and other receivables has been prepared on the basis of internal ratings as follows:
|  |  |  |  |  |  |  |  |  | Eni gas |  |  |
|  | Performing receivables |  | Defaulted |  | e luce |  |  |
(€ million) |  | Low risk |  | Medium Risk |  | High Risk |  | receivables |  | customers |  | Total |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |
Business customers |  | 1,922 |  | 2,882 |  | 840 |  | 1,396 |  |  |  | 7,040 |
National Oil Companies and public administrations |  | 1,201 |  | 472 |  | 244 |  | 2,710 |  |  |  | 4,627 |
Other counterparties |  | 1,646 |  | 103 |  | 381 |  | 217 |  | 2,105 |  | 4,452 |
Gross amount |  | 4,769 |  | 3,457 |  | 1,465 |  | 4,323 |  | 2,105 |  | 16,119 |
Allowance for doubtful accounts |  | (13) |  | (4) |  | (16) |  | (2,547) |  | (666) |  | (3,246) |
Net amount |  | 4,756 |  | 3,453 |  | 1,449 |  | 1,776 |  | 1,439 |  | 12,873 |
Expected loss (% net of counterpart risk mitigation factors) |  | 0.3 |  | 0.1 |  | 1.1 |  | 58.9 |  | 31.6 |  | 20.1 |
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 |  | 18.3 |
Schedule of provision matrix | The exposure to credit risk and expected losses relating to retail customers of the Gas & Power segment was assessed on the basis of a provision matrix as follows:
|  | Ageing
|  | Not-past |  | from 0 |  | from 3 |  | from 6 |  | over |  |
(€ million) |  | due |  | to 3 months |  | to 6 months |  | to 12 months |  | 12 months |  | Total
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Customers - Eni gas e luce: |  |  |  |  |  |  |  |  |  |  |  |
- Retail |  | 991 |  | 105 |  | 60 |  | 86 |  | 376 |  | 1,618
- Middle |  | 93 |  | 29 |  | 4 |  | 14 |  | 263 |  | 403
- Other |  | 76 |  | 3 |  | 1 |  | 2 |  | 2 |  | 84
Gross amount |  | 1,160 |  | 137 |  | 65 |  | 102 |  | 641 |  | 2,105
Allowance for doubtful accounts |  | (16) |  | (27) |  | (26) |  | (49) |  | (548) |  | (666)
Net amount |  | 1,144 |  | 110 |  | 39 |  | 53 |  | 93 |  | 1,439
Expected loss (%) |  | 1.4 |  | 19.7 |  | 40.0 |  | 48.0 |  | 85.5 |  | 31.6
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
Schedule of trade and other receivables net of valuation allowance for doubtful accounts |
(€ million) |  | 2019 |  | 2018
Carrying amount - beginning of the year |  | 3,150 |  | 2,639
Changes in accounting policies (IFRS 9) |  |  |  | 427
Carrying amount - restated |  | 3,150 |  | 3,066
Additions on trade and other performing receivables |  | 95 |  | 126
Additions on trade and other defaulted receivables |  | 525 |  | 372
Deductions on trade and other performing receivables |  | (119) |  | (189)
Deductions on trade and other defaulted receivables |  | (484) |  | (532)
Other changes |  | 79 |  | 307
Carrying amount - end of the year |  | 3,246 |  | 3,150
Schedule of net (impairment losses) reversals of trade and other receivables | Net (impairment losses) reversals of trade and other receivables are disclosed as follows:
(€ million) |  | 2019 |  | 2018
Net (impairment losses) reversals of trade and other receivables |  |  |  |
New or increased provisions |  | (620) |  | (498)
Credit losses |  | (45) |  | (37)
Reversals |  | 233 |  | 120
|  | (432) |  | (415)

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