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Trade and other receivables (Tables)
 12 Months Ended
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 (impairments) 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 )