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PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
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Dec. 31, 2023
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, 2023 |  |  |  | 23 |  | 381 |  | 1,387 |  | 211 |  | 15 |  | 2,017
Additions |  |  |  | 1 |  | 12 |  | 90 |  | 258 |  | 3 |  | 364
Disposals |  |  |  | — |  | — |  | (3) |  | — |  | — |  | (3)
Depreciation expense |  |  |  | (1) |  | (31) |  | (242) |  | — |  | (12) |  | (286)
Transfer and other changes |  |  |  | 2 |  | 23 |  | 178 |  | (209) |  | 6 |  | —
Effect of changes in foreign exchange rates |  |  |  | — |  | (5) |  | (25) |  | (2) |  | — |  | (32)
Property, plant and equipment disposed of through business combination |  |  |  | — |  | (1) |  | (4) |  | (7) |  | (1) |  | (13)
Net balance at December 31, 2023 |  |  |  | 25 |  | 379 |  | 1,381 |  | 251 |  | 11 |  | 2,047
Cost |  |  |  | 44 |  | 659 |  | 3,103 |  | 268 |  | 52 |  | 4,126
Less accumulated depreciation and impairment |  |  |  | (19) |  | (280) |  | (1,722) |  | (17) |  | (41) |  | (2,079)
Net balance at December 31, 2023 |  |  |  | 25 |  | 379 |  | 1,381 |  | 251 |  | 11 |  | 2,047
(in millions of Euros) |  |  |  | Land and Property Rights |  | Buildings |  | Machinery and Equipment |  | Construction Work in Progress |  | Other |  | Total
Net balance at January 1, 2022 |  |  |  | 21 |  | 374 |  | 1,411 |  | 127 |  | 15 |  | 1,948
Additions |  |  |  | — |  | 14 |  | 90 |  | 188 |  | 5 |  | 297
Disposals |  |  |  | — |  | — |  | (4) |  | — |  | (1) |  | (5)
Depreciation expense |  |  |  | (1) |  | (32) |  | (230) |  | (2) |  | (12) |  | (277)
Transfer and other changes |  |  |  | 2 |  | 18 |  | 76 |  | (103) |  | 7 |  | —
Effect of changes in foreign exchange rates |  |  |  | 1 |  | 7 |  | 44 |  | 1 |  | 1 |  | 54
Net balance at December 31, 2022 |  |  |  | 23 |  | 381 |  | 1,387 |  | 211 |  | 15 |  | 2,017
Cost |  |  |  | 42 |  | 637 |  | 2,957 |  | 224 |  | 63 |  | 3,923
Less accumulated depreciation and impairment |  |  |  | (19) |  | (256) |  | (1,570) |  | (13) |  | (48) |  | (1,906)
Net balance at December 31, 2022 |  |  |  | 23 |  | 381 |  | 1,387 |  | 211 |  | 15 |  | 2,017
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, 2023 |  | 107 |  | 54 |  | — |  | 161
Additions |  | 10 |  | 15 |  | — |  | 25
Disposals |  | — |  | — |  | — |  | —
Depreciation expense |  | (13) |  | (18) |  | — |  | (31)
Transfer and other changes |  | — |  | (13) |  | — |  | (13)
Effect of changes in foreign exchange rates |  | (1) |  | — |  | — |  | (1)
Net balance at December 31, 2023 |  | 103 |  | 38 |  | — |  | 141
Cost |  | 168 |  | 107 |  | 1 |  | 276
Less accumulated depreciation and impairment |  | (65) |  | (69) |  | (1) |  | (135)
Net balance at December 31, 2023 |  | 103 |  | 38 |  | — |  | 141
(in millions of Euros) |  | Buildings |  | Machinery and Equipment |  | Other |  | Total
Net balance at January 1, 2022 |  | 108 |  | 65 |  | 1 |  | 174
Additions |  | 11 |  | 7 |  | — |  | 18
Disposals |  | — |  | (1) |  | — |  | (1)
Depreciation expense |  | (12) |  | (20) |  | (1) |  | (33)
Effect of changes in foreign exchange rates |  | — |  | 3 |  | — |  | 3
Net balance at December 31, 2022 |  | 107 |  | 54 |  | — |  | 161
Cost |  | 161 |  | 146 |  | 1 |  | 308
Less accumulated depreciation and impairment |  | (54) |  | (92) |  | (1) |  | (147)
Net balance at December 31, 2022 |  | 107 |  | 54 |  | — |  | 161
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) |  | 2023 |  | 2022 |  | 2021
Cost of sales |  | (278) |  | (270) |  | (245)
Selling and administrative expenses |  | (11) |  | (12) |  | (17)
Research and development expenses |  | (5) |  | (5) |  | (5)
Total depreciation expense |  | (294) |  | (287) |  | (267)

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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 2023-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53&doctype=Standard -URIDate 2023-03-23 + Details
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