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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2022
Trade and other receivables |
Schedule of analysis of trade and other receivables |
(€ million) | December 31, 2022 |  |  | December 31, 2021 |
Trade receivables | 16,556 |  |  | 15,524 |
Receivables from divestments | 301 |  |  | 8 |
Receivables from joint ventures in exploration and production activities | 1,645 |  |  | 1,888 |
Other receivables | 2,338 |  |  | 1,430 |
| 20,840 |  |  | 18,850 |
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 receivables |  |  | Plenitude customers |  |  | Total |
(€ million) | Low risk |  |  | Medium Risk |  |  | High Risk |  |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Business customers | 4,815 |  |  | 7,970 |  |  | 378 |  |  | 1,583 |  |  |  |  |  | 14,746 |
National Oil Companies and Public Administrations | 215 |  |  | 852 |  |  |  |  |  | 2,248 |  |  |  |  |  | 3,315 |
Other counterparties | 1,673 |  |  | 725 |  |  | 13 |  |  | 122 |  |  | 3,200 |  |  | 5,733 |
Gross amount | 6,703 |  |  | 9,547 |  |  | 391 |  |  | 3,953 |  |  | 3,200 |  |  | 23,794 |
Allowance for doubtful accounts | (23 | ) |  | (169 | ) |  | (15 | ) |  | (2,176 | ) |  | (571 | ) |  | (2,954 | )
Net amount | 6,680 |  |  | 9,378 |  |  | 376 |  |  | 1,777 |  |  | 2,629 |  |  | 20,840 |
Expected loss (% net of counterpart risk mitigation factors) | 0.4 |  |  | 1.8 |  |  | 3.8 |  |  | 55.0 |  |  | 17.8 |  |  | 12.4 |
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 |
Schedule of provision matrix |
| 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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Plenitude customers: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Retail | 1,508 |  |  | 74 |  |  | 35 |  |  | 63 |  |  | 203 |  |  | 1,883 |
- Middle | 657 |  |  | 33 |  |  | 11 |  |  | 7 |  |  | 162 |  |  | 870 |
- Other | 436 |  |  | 1 |  |  | 5 |  |  | 4 |  |  | 1 |  |  | 447 |
Gross amount | 2,601 |  |  | 108 |  |  | 51 |  |  | 74 |  |  | 366 |  |  | 3,200 |
Allowance for doubtful accounts | (83 | ) |  | (31 | ) |  | (31 | ) |  | (66 | ) |  | (360 | ) |  | (571 | )
Net amount | 2,518 |  |  | 77 |  |  | 20 |  |  | 8 |  |  | 6 |  |  | 2,629 |
Expected loss (%) | 3.2 |  |  | 28.7 |  |  | 60.8 |  |  | 89.2 |  |  | 98.4 |  |  | 17.8 |
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 |
Schedule of analyses the allowance for doubtful accounts for trade and other receivables |
(€ million) | 2022 |  |  | 2021 |
Allowance for doubtful accounts - beginning of the year | 3,313 |  |  | 3,157 |
Additions for trade and other performing receivables | 166 |  |  | 202 |
Additions for trade and other defaulted receivables | 253 |  |  | 348 |
Utilizations for trade and other performing receivables | (37 | ) |  | (135 | )
Utilizations for trade and other defaulted receivables | (758 | ) |  | (421 | )
Other changes | 17 |  |  | 162 |
Allowance for doubtful accounts - end of the year | 2,954 |  |  | 3,313 |
Schedule of net (impairment losses) reversals of trade and other receivables | Net (impairment s) reversals of trade and other receivables are disclosed as follows:
(€ million) | 2022 |  |  | 2021 |  |  | 2020 |
New or increased provisions | (419 | ) |  | (550 | ) |  | (343 | )
Net credit losses | (81 | ) |  | (66 | ) |  | (36 | )
Reversals | 547 |  |  | 337 |  |  | 153 |
Net (impairments) reversals of trade and other receivables | 47 |  |  | (279 | ) |  | (226 | )

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