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OTHER GAINS AND LOSSES—NET (Details) - EUR (€) € in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020
Analysis of income and expense [abstract] |  |  |  |
Realized (losses) / gains on derivatives | € 31 | € (32) | € 45 | € (44)
Losses reclassified from OCI as a result of hedge accounting discontinuation | 0 | (5) | 0 | (5)
Unrealized gains / (losses) on derivatives at fair value through profit and loss—net | 17 | 43 | 45 | (10)
Unrealized exchange (losses) / gains from the remeasurement of monetary assets and liabilities – net | (1) | 1 | 1 | (1)
Impairment of assets | 0 | (5) | 0 | (5)
Restructuring costs | (2) | (11) | (3) | (11)
Losses on pension plan amendments | (2) | (2) | (2) | (2)
Other | 1 | 0 | 1 | (1)
Total other gains and losses - net | 44 | (11) | 87 | (79)
Analysis of income and expense [line items] |  |  |  |
Impairment of assets | 0 | (5) | 0 | (5)
Expense of restructuring activities | € 2 | € 11 | € 3 | 11
COVID-19 |  |  |  |
Analysis of income and expense [abstract] |  |  |  |
Losses reclassified from OCI as a result of hedge accounting discontinuation |  |  |  | (5)
A&T and AC&I | COVID-19 |  |  |  |
Analysis of income and expense [abstract] |  |  |  |
Impairment of assets |  |  |  | (5)
Analysis of income and expense [line items] |  |  |  |
Impairment of assets |  |  |  | € (5)

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- Definition The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 98 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_98_b&doctype=Standard -URIDate 2020-01-01 + Details
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