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PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
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Dec. 31, 2020
Property, plant and equipment [abstract] |
Schedule of Property, Plant and Equipment |
(in millions of Euros) |  |  |  | Land and Property Rights |  | Buildings |  | Machinery and Equipment |  | Construction Work in Progress |  | Other |  | Total
Net balance at January 1, 2020 |  |  |  | 19 |  |  | 366 |  |  | 1,451 |  |  | 203 |  |  | 17 |  |  | 2,056 |
Additions |  |  |  | — |  |  | 20 |  |  | 76 |  |  | 129 |  |  | 3 |  |  | 228 |
Disposals |  |  |  | — |  |  | — |  |  | (3) |  |  | — |  |  | — |  |  | (3) |
Depreciation expense |  |  |  | (1) |  |  | (27) |  |  | (211) |  |  | — |  |  | (10) |  |  | (249) |
Impairment |  |  |  | — |  |  | (6) |  |  | (28) |  |  | (8) |  |  | — |  |  | (42) |
Transfer and other changes |  |  |  | 3 |  |  | 38 |  |  | 139 |  |  | (189) |  |  | 5 |  |  | (4) |
Effect of changes in foreign exchange rates |  |  |  | (1) |  |  | (12) |  |  | (63) |  |  | (3) |  |  | (1) |  |  | (80) |
Net balance at December 31, 2020 |  |  |  | 20 |  |  | 379 |  |  | 1,361 |  |  | 132 |  |  | 14 |  |  | 1,906 |
Cost |  |  |  | 35 |  |  | 559 |  |  | 2,473 |  |  | 145 |  |  | 48 |  |  | 3,260 |
Less accumulated depreciation and impairment |  |  |  | (15) |  |  | (180) |  |  | (1,112) |  |  | (13) |  |  | (34) |  |  | (1,354) |
Net balance at December 31, 2020 |  |  |  | 20 |  |  | 379 |  |  | 1,361 |  |  | 132 |  |  | 14 |  |  | 1,906 |
(in millions of Euros) |  | Notes |  | Land and Property Rights |  | Buildings |  | Machinery and Equipment |  | Construction Work in Progress |  | Other |  | Total
Net balance at December 31, 2018 |  |  |  | 18 |  |  | 217 |  |  | 1,227 |  |  | 194 |  |  | 10 |  |  | 1,666 |
IFRS 16 Application |  |  |  | — |  |  | 82 |  |  | 17 |  |  | — |  |  | 3 |  |  | 102 |
Net balance at January 1, 2019 |  |  |  | 18 |  |  | 299 |  |  | 1,244 |  |  | 194 |  |  | 13 |  |  | 1,768 |
Property, plant and equipment acquired through business combination |  | 33 |  | — |  |  | 40 |  |  | 120 |  |  | 4 |  |  | 1 |  |  | 165 |
Additions |  |  |  | 1 |  |  | 22 |  |  | 81 |  |  | 245 |  |  | 3 |  |  | 352 |
Disposals |  |  |  | — |  |  | — |  |  | (5) |  |  | — |  |  | — |  |  | (5) |
Depreciation expense |  |  |  | — |  |  | (27) |  |  | (208) |  |  | — |  |  | (11) |  |  | (246) |
Transfer |  |  |  | — |  |  | 28 |  |  | 203 |  |  | (242) |  |  | 11 |  |  | — |
Effect of changes in foreign exchange rates |  |  |  | — |  |  | 4 |  |  | 16 |  |  | 2 |  |  | — |  |  | 22 |
Net balance at December 31, 2019 |  |  |  | 19 |  |  | 366 |  |  | 1,451 |  |  | 203 |  |  | 17 |  |  | 2,056 |
Cost |  |  |  | 35 |  |  | 527 |  |  | 2,407 |  |  | 213 |  |  | 46 |  |  | 3,228 |
Less accumulated depreciation and impairment |  |  |  | (16) |  |  | (161) |  |  | (956) |  |  | (10) |  |  | (29) |  |  | (1,172) |
Net balance at December 31, 2019 |  |  |  | 19 |  |  | 366 |  |  | 1,451 |  |  | 203 |  |  | 17 |  |  | 2,056 |
Schedule of Right of Use Assets | Right-of-use assets have been included within the same line item as that within which the corresponding underlying assets would be presented if they were owned.
(in millions of Euros) |  | Buildings |  | Machinery and Equipment |  | Other |  | Total
Net balance at January 1, 2020 |  | 116 |  |  | 71 |  |  | 3 |  |  | 190 |
Additions |  | 19 |  |  | 33 |  |  | 1 |  |  | 53 |
Disposals |  | — |  |  | (1) |  |  | — |  |  | (1) |
Depreciation expense |  | (12) |  |  | (22) |  |  | (2) |  |  | (36) |
Impairment |  | (4) |  |  | (5) |  |  | — |  |  | (9) |
Transfer and other changes |  | (4) |  |  | (1) |  |  | — |  |  | (5) |
Effect of changes in foreign exchange rates |  | (3) |  |  | (3) |  |  | — |  |  | (6) |
Net balance at December 31, 2020 |  | 112 |  |  | 72 |  |  | 2 |  |  | 186 |
Cost |  | 142 |  |  | 135 |  |  | 4 |  |  | 281 |
Less accumulated depreciation and impairment |  | (30) |  |  | (63) |  |  | (2) |  |  | (95) |
Net balance at December 31, 2020 |  | 112 |  |  | 72 |  |  | 2 |  |  | 186 |
(in millions of Euros) |  | Buildings |  | Machinery and Equipment |  | Other |  | Total
Net balance at December 31, 2018 |  | 24 |  |  | 53 |  |  | — |  |  | 77 |
IFRS 16 application (A) |  | 82 |  |  | 17 |  |  | 3 |  |  | 102 |
Net balance at January 1, 2019 |  | 106 |  |  | 70 |  |  | 3 |  |  | 179 |
Additions |  | 20 |  |  | 21 |  |  | 2 |  |  | 43 |
Disposals |  | — |  |  | — |  |  | — |  |  | — |
Depreciation expense |  | (11) |  |  | (18) |  |  | (2) |  |  | (31) |
Transfer |  | — |  |  | (3) |  |  | — |  |  | (3) |
Effect of changes in foreign exchange rates |  | 1 |  |  | 1 |  |  | — |  |  | 2 |
Net balance at December 31, 2019 |  | 116 |  |  | 71 |  |  | 3 |  |  | 190 |
Cost |  | 134 |  |  | 113 |  |  | 5 |  |  | 252 |
Less accumulated depreciation and impairment |  | (18) |  |  | (42) |  |  | (2) |  |  | (62) |
Net balance at December 31, 2019 |  | 116 |  |  | 71 |  |  | 3 |  |  | 190 |
(A)The IFRS 16 application included assets acquired through finance leases reclassified as right-of-use assets of €77 million and operating leases recognized as right-of-use assets of €102 million at January 1, 2019.
Schedule of Depreciation Expense and Impairment Losses Relating to Property, Plant and Equipment | Total depreciation expense relating to property, plant and equipment and intangible assets are presented in the Consolidated Income Statement as follows:
|  | Year ended December 31,
(in millions of Euros) |  | 2020 |  | 2019 |  | 2018
Cost of sales |  | (240) |  |  | (237) |  |  | (184) |
Selling and administrative expenses |  | (14) |  |  | (13) |  |  | (9) |
Research and development expenses |  | (5) |  |  | (6) |  |  | (4) |
Total depreciation expense |  | (259) |  |  | (256) |  |  | (197) |

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- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73&doctype=Standard -URIDate 2020-01-01 + Details
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