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OTHER GAINS AND LOSSES—NET (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Analysis of income and expense [abstract] |  |  |
Realized gains / (losses) on derivatives | € 113 | € (35) | € (49)
Losses reclassified from OCI as a result of hedge accounting discontinuation | 0 | (6) | 0
Unrealized gains on derivatives at fair value through profit and loss - net | 39 | 16 | 33
Unrealized exchange gains from the remeasurement of monetary assets and liabilities – net | 1 | 1 | 0
Impairment of assets | 0 | (43) | 0
Restructuring costs | (3) | (13) | (4)
(Losses) / gains on pension plan amendments | (32) | (2) | 1
Losses on disposal | (3) | (4) | (3)
Other | 2 | (3) | (1)
Total other gains and losses - net | 117 | (89) | (23)
Disclosure of income tax expense [line Items] |  |  |
Impairment charge | 0 | 43 | € 0
OPEB |  |  |
Disclosure of income tax expense [line Items] |  |  |
Negative past service cost recorded to cancel gain originally recognized | € 31 |  |
COVID-19 |  |  |
Analysis of income and expense [abstract] |  |  |
Losses reclassified from OCI as a result of hedge accounting discontinuation |  | (6) |
COVID-19 | A&T and AC&I |  |  |
Analysis of income and expense [abstract] |  |  |
Impairment of assets |  | (43) |
Disclosure of income tax expense [line Items] |  |  |
Impairment charge |  | € 43 |

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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 2021-01-01 -Paragraph 98 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_98_b&doctype=Standard -URIDate 2021-03-24 + Details
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