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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2023
Trade and other receivables |
Schedule of analysis of trade and other receivables |
(€ million) | December 31, 2023 |  |  | December 31, 2022 |
Trade receivables | 13,184 |  |  | 16,556 |
Receivables from joint ventures in exploration and production activities | 1,365 |  |  | 1,645 |
Receivables from divestments | 200 |  |  | 301 |
Other receivables | 1,802 |  |  | 2,338 |
Total trade and other receivables, net of allowance for doubtful accounts | 16,551 |  |  | 20,840 |
Schedule of credit risk exposure and expected losses relating to trade and other receivables based on internal ratings |
| Performing receivables |  |  | Defaulted receivables |  |  | Plenitude customers |  |  | Total |
(€ million) | Low risk |  |  | Medium Risk |  |  | High Risk |  |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Business customers | 3,577 |  |  | 5,303 |  |  | 331 |  |  | 909 |  |  |  |  |  | 10,120 |
National Oil Companies and Public Administrations | 215 |  |  | 634 |  |  | 168 |  |  | 2,438 |  |  |  |  |  | 3,455 |
Other counterparties | 1,103 |  |  | 616 |  |  | 10 |  |  | 590 |  |  | 2,995 |  |  | 5,314 |
Gross amount | 4,895 |  |  | 6,553 |  |  | 509 |  |  | 3,937 |  |  | 2,995 |  |  | 18,889 |
Allowance for doubtful accounts | (19 | ) |  | (72 | ) |  | (23 | ) |  | (1,668 | ) |  | (556 | ) |  | (2,338 | )
Net amount | 4,876 |  |  | 6,481 |  |  | 486 |  |  | 2,269 |  |  | 2,439 |  |  | 16,551 |
Expected loss (% net of counterpart risk mitigation factors) | 0.4 |  |  | 1.1 |  |  | 4.5 |  |  | 42.4 |  |  | 18.6 |  |  | 12.4 |
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 |
Schedule of provision matrix |
|  |  |  | Past due |  |  |  |
(€ 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, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Plenitude customers: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Retail | 1,477 |  |  | 107 |  |  | 45 |  |  | 93 |  |  | 207 |  |  | 1,929 |
- Middle | 716 |  |  | 39 |  |  | 7 |  |  | 11 |  |  | 134 |  |  | 907 |
- Other | 149 |  |  | 4 |  |  | 1 |  |  | 4 |  |  | 1 |  |  | 159 |
Gross amount | 2,342 |  |  | 150 |  |  | 53 |  |  | 108 |  |  | 342 |  |  | 2,995 |
Allowance for doubtful accounts | (72 | ) |  | (40 | ) |  | (38 | ) |  | (76 | ) |  | (330 | ) |  | (556 | )
Net amount | 2,270 |  |  | 110 |  |  | 15 |  |  | 32 |  |  | 12 |  |  | 2,439 |
Expected loss (%) | 3.1 |  |  | 26.7 |  |  | 71.7 |  |  | 70.4 |  |  | 96.5 |  |  | 18.6 |
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 |
Schedule of analyses the allowance for doubtful accounts for trade and other receivables |
(€ million) | 2023 |  |  | 2022 |
Allowance for doubtful accounts - beginning of the year | 2,954 |  |  | 3,313 |
Additions for trade and other performing receivables | 160 |  |  | 166 |
Additions for trade and other defaulted receivables | 342 |  |  | 253 |
Utilizations for trade and other performing receivables | (140 | ) |  | (37 | )
Utilizations for trade and other defaulted receivables | (485 | ) |  | (758 | )
Other changes | (493 | ) |  | 17 |
Allowance for doubtful accounts - end of the year | 2,338 |  |  | 2,954 |
Schedule of net (impairment losses) reversals of trade and other receivables |
(€ million) | 2023 |  |  | 2022 |  |  | 2021 |
New provisions | (502 | ) |  | (419 | ) |  | (550 | )
Net credit losses | (98 | ) |  | (81 | ) |  | (66 | )
Reversals | 351 |  |  | 547 |  |  | 337 |
Net (impairments) reversals of trade and other receivables | (249 | ) |  | 47 |  |  | (279 | )

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