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Trade and other receivables (Tables)

12 Months Ended

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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