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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2021
Trade and other receivables |
Schedule of analysis of trade and other receivables | ​
​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
(€ million) | ​ | 2021 | ​ | 2020
Trade receivables |  | 15,524 |  | 7,087
Receivables from divestments |  | 8 |  | 21
Receivables from joint ventures in exploration and production activities |  | 1,888 |  | 2,293
Other receivables |  | 1,430 |  | 1,525
​ |  | 18,850 |  | 10,926
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: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
​ | ​ | Performing receivables | ​ | Defaulted | ​ | Plenitude | ​ | ​ |
(€ million) |  | Low risk |  | Medium Risk |  | High Risk |  | receivables |  | customers |  | Total | ​
December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Business customers | ​ | 4,348 | ​ | 6,628 | ​ | 818 | ​ | 1,560 | ​ | ​ | ​ | 13,354 | ​
National Oil Companies and Public Administrations | ​ | 331 | ​ | 884 | ​ | 1 | ​ | 2,674 | ​ | ​ | ​ | 3,890 | ​
Other counterparties | ​ | 1,854 | ​ | 311 | ​ | 16 | ​ | 137 | ​ | 2,601 | ​ | 4,919 | ​
Gross amount | ​ | 6,533 | ​ | 7,823 | ​ | 835 | ​ | 4,371 | ​ | 2,601 | ​ | 22,163 | ​
Allowance for doubtful accounts | ​ | (25) | ​ | (416) | ​ | (69) | ​ | (2,209) | ​ | (594) | ​ | (3,313) | ​
Net amount | ​ | 6,508 | ​ | 7,407 | ​ | 766 | ​ | 2,162 | ​ | 2,007 | ​ | 18,850 | ​
Expected loss (% net of counterpart risk mitigation factors) | ​ | 0.4 | ​ | 5.3 | ​ | 8.3 | ​ | 50.5 | ​ | 22.8 | ​ | 14.9 | ​
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 | ​
Schedule of provision matrix | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Ageing
​ |  | ​ |  | from 0 |  | from 3 |  | from 6 |  | over |  | ​
(€ million) | ​ | Not-past due | ​ | to 3 months | ​ | to 6 months | ​ | to 12 months | ​ | 12 months | ​ | Total
December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Plenitude customers: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
- Retail | ​ | 1,291 |  | 70 |  | 55 |  | 92 |  | 337 |  | 1,845
- Middle | ​ | 424 |  | 22 |  | 5 |  | 7 |  | 188 |  | 646
- Other | ​ | 57 |  | 43 |  | 6 |  | 1 |  | 3 |  | 110
Gross amount | ​ | 1,772 |  | 135 |  | 66 |  | 100 |  | 528 |  | 2,601
Allowance for doubtful accounts | ​ | (63) |  | (22) |  | (27) |  | (52) |  | (430) |  | (594)
Net amount | ​ | 1,709 |  | 113 |  | 39 |  | 48 |  | 98 |  | 2,007
Expected loss (%) | ​ | 3.6 |  | 16.3 |  | 40.9 |  | 52.0 |  | 81.4 |  | 22.8
December 31, 2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Plenitude customers: |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
- 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
Schedule of trade and other receivables net of valuation allowance for doubtful accounts | ​
​ | ​ | ​ | ​ | ​
(€ million) |  | 2021 |  | 2020
Allowance for doubtful accounts - beginning of the year | ​ | 3,157 | ​ | 3,246
Additions on trade and other performing receivables | ​ | 202 |  | 112
Additions on trade and other defaulted receivables | ​ | 348 |  | 231
Deductions on trade and other performing receivables | ​ | (135) |  | (82)
Deductions on trade and other defaulted receivables | ​ | (421) |  | (275)
Other changes | ​ | 162 |  | (75)
Allowance for doubtful accounts - end of the year | ​ | 3,313 |  | 3,157
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) |  | 2021 | ​ | 2020 |  | 2019
New or increased provisions |  | (550) | ​ | (343) | ​ | (620)
Net credit losses |  | (66) | ​ | (36) | ​ | (45)
Reversals |  | 337 | ​ | 153 | ​ | 233
Net (impairment losses) reversals of trade and other receivables |  | (279) | ​ | (226) | ​ | (432)

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