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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2020
Trade and other receivables |
Schedule of analysis of trade and other receivables |
(€ million) |  | December 31, 2020 |  | December 31, 2019
Trade receivables |  | 7,087 |  | 8,519
Receivables from divestments |  | 21 |  | 30
Receivables from joint ventures in exploration and production activities |  | 2,293 |  | 2,637
Other receivables |  | 1,525 |  | 1,687
|  | 10,926 |  | 12,873
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, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |
Business customers |  | 1,398 |  | 2,746 |  | 432 |  | 1,351 |  |  |  | 5,927 |
National Oil Companies and public administrations |  | 841 |  | 620 |  | 7 |  | 2,653 |  |  |  | 4,121 |
Other counterparties |  | 1,243 |  | 450 |  | 28 |  | 141 |  | 2,173 |  | 4,035 |
Gross amount |  | 3,482 |  | 3,816 |  | 467 |  | 4,145 |  | 2,173 |  | 14,083 |
Allowance for doubtful accounts |  | (32) |  | (21) |  | (29) |  | (2,429) |  | (646) |  | (3,157) |
Net amount |  | 3,450 |  | 3,795 |  | 438 |  | 1,716 |  | 1,527 |  | 10,926 |
Expected loss (% net of counterpart risk mitigation factors) |  | 0.9 |  | 0.6 |  | 6.2 |  | 58.6 |  | 29.7 |  | 22.4 |
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 |
Schedule of provision matrix |
|  | 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, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Customers - Eni gas e luce: |  |  |  |  |  |  |  |  |  |  |  |
- Retail |  | 1,155 |  | 105 |  | 50 |  | 102 |  | 366 |  | 1,778
- Middle |  | 75 |  | 16 |  | 3 |  | 8 |  | 232 |  | 334
- Other |  | 61 |  |  |  |  |  |  |  |  |  | 61
Gross amount |  | 1,291 |  | 121 |  | 53 |  | 110 |  | 598 |  | 2,173
Allowance for doubtful accounts |  | (46) |  | (23) |  | (22) |  | (57) |  | (498) |  | (646)
Net amount |  | 1,245 |  | 98 |  | 31 |  | 53 |  | 100 |  | 1,527
Expected loss (%) |  | 3.6 |  | 19.0 |  | 41.5 |  | 51.8 |  | 83.3 |  | 29.7
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
Schedule of trade and other receivables net of valuation allowance for doubtful accounts |
(€ million) |  | 2020 |  | 2019
Allowance for doubtful accounts - beginning of the year |  | 3,246 |  | 3,150
Additions on trade and other performing receivables |  | 112 |  | 95
Additions on trade and other defaulted receivables |  | 231 |  | 525
Deductions on trade and other performing receivables |  | (82) |  | (119)
Deductions on trade and other defaulted receivables |  | (275) |  | (484)
Other changes |  | (75) |  | 79
Allowance for doubtful accounts - end of the year |  | 3,157 |  | 3,246
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) |  | 2020 |  | 2019 |  | 2018
Net (impairment losses) reversals of trade and other receivables |  |  |  |  |  |
New or increased provisions |  | (343) |  | (620) |  | (498)
Net credit losses |  | (36) |  | (45) |  | (37)
Reversals |  | 153 |  | 233 |  | 120
|  | (226) |  | (432) |  | (415)

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