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DEFERRED INCOME TAXES - Changes in Net Deferred Income Tax Assets / (Liabilities) (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Significant components of deferred tax assets and liabilities [line items] |  |
At January 1 | € 243 | € 148
Reclassified as held for sale |  | (2)
Recognized in Profit or loss | (13) | 127
Recognized in OCI | 1 | (33)
FX | (7) | 3
At December 31 | 224 | 243
Long-term assets |  |
Significant components of deferred tax assets and liabilities [line items] |  |
At January 1 | (102) | (124)
Reclassified as held for sale |  | (2)
Recognized in Profit or loss | (15) | 31
Recognized in OCI |  | 0
FX | 2 | (7)
At December 31 | (115) | (102)
Inventories |  |
Significant components of deferred tax assets and liabilities [line items] |  |
At January 1 | (2) | 3
Reclassified as held for sale |  | 0
Recognized in Profit or loss | (3) | (4)
Recognized in OCI |  | 0
FX |  | (1)
At December 31 | (5) | (2)
Pensions |  |
Significant components of deferred tax assets and liabilities [line items] |  |
At January 1 | 78 | 119
Reclassified as held for sale |  | 0
Recognized in Profit or loss | (1) | (10)
Recognized in OCI | 2 | (35)
FX | (1) | 4
At December 31 | 78 | 78
Derivative valuation |  |
Significant components of deferred tax assets and liabilities [line items] |  |
At January 1 | 4 | (6)
Reclassified as held for sale |  | 0
Recognized in Profit or loss | 1 | 8
Recognized in OCI | (1) | 2
FX |  | 0
At December 31 | 4 | 4
Tax losses carried forward |  |
Significant components of deferred tax assets and liabilities [line items] |  |
At January 1 | 190 | 117
Reclassified as held for sale |  | 0
Recognized in Profit or loss | (13) | 67
Recognized in OCI |  | 0
FX | (6) | 6
At December 31 | 171 | 190
Other |  |
Significant components of deferred tax assets and liabilities [line items] |  |
At January 1 | 75 | 39
Reclassified as held for sale |  | 0
Recognized in Profit or loss | 17 | 35
Recognized in OCI |  | 0
FX | (2) | 1
At December 31 | € 90 | € 75

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2023-03-23 + Details
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