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Provisions, income tax liabilities and other liabilities - Total Expense for Pensions and Other Post-employment Benefits Allocated between Income Statement (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of defined benefit plans [line items] |  |  |  |
Cost of sales | € 13,695 | € 12,255 | € 12,159 | [1]
Research and development expenses | 6,706 | 5,692 | 5,530 | [1]
Selling and general expenses | 10,492 | 9,555 | 9,391 | [1]
Other operating (income)/expenses, net | 1,231 | 1,373 | 926 |
Financial expenses | 440 | 368 | 388 | [1]
Pensions and other post-employment benefits |  |  |  |
Disclosure of defined benefit plans [line items] |  |  |  |
Cost of sales | 55 | 77 | 77 |
Research and development expenses | 52 | 65 | 63 |
Selling and general expenses | 81 | 87 | 88 |
Other operating (income)/expenses, net | (2) | (1) | (140) |
Restructuring costs | (61) | 6 | (59) |
Financial expenses | 43 | 42 | 55 |
Total | € 168 | € 276 | € 84 |
[1] | Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard -URIDate 2021-03-24 + Details
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