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DEFERRED INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Schedule or Net Deferred Income Tax Assets |
|  | At December 31,
(in millions of Euros) |  | 2023 |  | 2022
Deferred income tax assets |  | 252 |  | 271
Deferred income tax liabilities |  | (28) |  | (28)
Net deferred income tax assets |  | 224 |  | 243
Schedule of Significant Changes in Net Deferred Income Tax Assets / (Liabilities) |
|  | At January 1, 2023 |  |  |  | Recognized in |  | FX |  | At December 31, 2023
(in millions of Euros) |  |  |  | Profit or loss |  | OCI |  |
Long-term assets |  | (102) |  |  |  | (15) |  |  |  | 2 |  | (115)
Inventories |  | (2) |  |  |  | (3) |  |  |  |  |  | (5)
Pensions |  | 78 |  |  |  | (1) |  | 2 |  | (1) |  | 78
Derivative valuation |  | 4 |  |  |  | 1 |  | (1) |  |  |  | 4
Tax losses carried forward |  | 190 |  |  |  | (13) |  |  |  | (6) |  | 171
Other (A) |  | 75 |  |  |  | 17 |  |  |  | (2) |  | 90
Net deferred income tax assets |  | 243 |  |  |  | (13) |  | 1 |  | (7) |  | 224
(A)At December 31, 2023, Other primarily related to temporary differences arising from provisions and interest expense which will become tax-deductible in future periods.
|  | At January 1, 2022 |  | Reclassified as held for sale |  | Recognized in |  | FX |  | At December 31, 2022
(in millions of Euros) |  |  |  | Profit or loss |  | OCI |  |
Long-term assets |  | (124) |  | (2) |  | 31 |  | — |  | (7) |  | (102)
Inventories |  | 3 |  | — |  | (4) |  | — |  | (1) |  | (2)
Pensions |  | 119 |  | — |  | (10) |  | (35) |  | 4 |  | 78
Derivative valuation |  | (6) |  | — |  | 8 |  | 2 |  | — |  | 4
Tax losses carried forward |  | 117 |  | — |  | 67 |  | — |  | 6 |  | 190
Other (A) |  | 39 |  | — |  | 35 |  | — |  | 1 |  | 75
Net deferred income tax assets |  | 148 |  | (2) |  | 127 |  | (33) |  | 3 |  | 243
(A)At December 31, 2022, Other primarily related to temporary differences arising from provisions and interest expense which will become tax-deductible in future periods.
Schedule of Unrecognized Deferred Tax Assets | The related tax impact of €40 million and €48 million at December 31, 2023 and 2022, respectively, was attributable to the following:
|  | At December 31,
(in millions of Euros) |  | 2023 |  | 2022
Expiring within 5 years |  | (5) |  | (5)
Expiring after 5 years and limited |  | (9) |  | (5)
Unlimited |  | (6) |  | (21)
Tax losses |  | (20) |  | (31)
Long-term assets |  | (3) |  | (2)
Pensions |  | (4) |  | (3)
Other |  | (13) |  | (12)
Deductible temporary differences |  | (20) |  | (17)
Total |  | (40) |  | (48)

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