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PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
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Dec. 31, 2021
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, 2021 |  |  |  | 20 |  | 379 |  | 1,361 |  | 132 |  | 14 |  | 1,906
Additions |  |  |  | — |  | 6 |  | 52 |  | 169 |  | 6 |  | 233
Disposals |  |  |  | — |  | (1) |  | (2) |  | — |  | (1) |  | (4)
Depreciation expense |  |  |  | (1) |  | (27) |  | (210) |  | (3) |  | (12) |  | (253)
Transfer and other changes |  |  |  | 1 |  | 5 |  | 153 |  | (174) |  | 8 |  | (7)
Effect of changes in foreign exchange rates |  |  |  | 1 |  | 12 |  | 57 |  | 3 |  | — |  | 73
Net balance at December 31, 2021 |  |  |  | 21 |  | 374 |  | 1,411 |  | 127 |  | 15 |  | 1,948
Cost |  |  |  | 38 |  | 590 |  | 2,750 |  | 142 |  | 57 |  | 3,577
Less accumulated depreciation and impairment |  |  |  | (17) |  | (216) |  | (1,339) |  | (15) |  | (42) |  | (1,629)
Net balance at December 31, 2021 |  |  |  | 21 |  | 374 |  | 1,411 |  | 127 |  | 15 |  | 1,948
(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
Schedule of Right of Use Assets | Right-of-use assets have been included in the same line item as that in which a corresponding owned asset would be presented.
(in millions of Euros) |  | Buildings |  | Machinery and Equipment |  | Other |  | Total
Net balance at January 1, 2021 |  | 112 |  | 72 |  | 2 |  | 186
Additions |  | 5 |  | 7 |  | — |  | 12
Depreciation expense |  | (11) |  | (16) |  | (1) |  | (28)
Transfer and other changes |  | — |  | (1) |  | — |  | (1)
Effect of changes in foreign exchange rates |  | 2 |  | 3 |  | — |  | 5
Net balance at December 31, 2021 |  | 108 |  | 65 |  | 1 |  | 174
Cost |  | 150 |  | 144 |  | 3 |  | 297
Less accumulated depreciation and impairment |  | (42) |  | (79) |  | (2) |  | (123)
Net balance at December 31, 2021 |  | 108 |  | 65 |  | 1 |  | 174
(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
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) |  | 2021 |  | 2020 |  | 2019
Cost of sales |  | (245) |  | (240) |  | (237)
Selling and administrative expenses |  | (17) |  | (14) |  | (13)
Research and development expenses |  | (5) |  | (5) |  | (6)
Total depreciation expense |  | (267) |  | (259) |  | (256)

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- Definition Disclosure of depreciation expense and impairment losses relating to property plant and equipment and intangible assets. + References No definition available. + Details
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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 2021-01-01 -Paragraph 73 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53&doctype=Standard -URIDate 2021-03-24 + Details
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