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FINANCIAL RISK MANAGEMENT (Tables) | 6 Months Ended
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Jun. 30, 2024
Disclosure of detailed information about hedging instruments [table] |
Schedule of Effect of Foreign Currency Derivatives Impacts in Consolidated Income Statement and Statement of Comprehensive Income/(Loss) | The table below details the effect of foreign currency derivatives in the Interim Income Statement and the Interim Statement of Comprehensive Income:
|  |  |  | Three months ended June 30, |  | Six months ended June 30,
(in millions of Euros) |  | Notes |  | 2024 |  | 2023 |  | 2024 |  | 2023
Derivatives that do not qualify for hedge accounting |  |  |  |  |  |  |  |  |  |
Included in Other gains and losses - net |  |  |  |  |  |  |  |  |  |
Realized (losses) / gains on foreign currency derivatives - net |  | 6 |  | (2) |  | 5 |  | (4) |  | 9
Unrealized losses on foreign currency derivatives - net (A) |  | 6 |  | (3) |  | (6) |  | (11) |  | (4)
Derivatives that qualify for hedge accounting |  |  |  |  |  |  |  |  |  |
Included in Other comprehensive income |  |  |  |  |  |  |  |  |  |
Unrealized (losses) / gains on foreign currency derivatives - net |  |  |  | (5) |  | — |  | (9) |  | 2
Gains reclassified from cash flow hedge reserve to the Consolidated Income Statement |  |  |  | 3 |  | 1 |  | 5 |  | 2
Included in Revenue (B) |  |  |  |  |  |  |  |  |  |
Realized losses on foreign currency derivatives - net |  | 6 |  | (2) |  | (1) |  | (4) |  | (3)
Unrealized (losses) / gains on foreign currency derivatives - net |  | 6 |  | — |  | — |  | (1) |  | 1
(A)Gains or losses on the hedging instruments are expected to offset losses or gains on the underlying hedged forecasted sales that will be reflected in the future when these sales are recognized. (B)Changes in fair value of derivatives that qualify for hedge accounting are included in Revenue when the related customer invoices are issued.

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- Definition Schedule disclosing information related to details of hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24A -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24A&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of risk management strategy related to hedge accounting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_22&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 22A -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_22A&doctype=Standard -URIDate 2023-03-23 + Details
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