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FINANCIAL INSTRUMENTS - Financial Assets and Liabilities by Categories (Details) - EUR (€) € in Millions | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | € 815 | € 620
Financial liabilities | 3,076 | 2,876
Trade payables and fixed asset payables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 1,140 | 966
Borrowings |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 1,895 | 1,868
Other financial liabilities |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 41 | 42
At amortized cost |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 3,035 | 2,834
At amortized cost | Trade payables and fixed asset payables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 1,140 | 966
At amortized cost | Borrowings |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 1,895 | 1,868
At amortized cost | Other financial liabilities |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 0 | 0
At fair value through profit and loss |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 31 | 35
At fair value through profit and loss | Trade payables and fixed asset payables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 0 | 0
At fair value through profit and loss | Borrowings |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 0 | 0
At fair value through profit and loss | Other financial liabilities |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 31 | 35
At fair value through OCI |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 10 | 7
At fair value through OCI | Trade payables and fixed asset payables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 0 | 0
At fair value through OCI | Borrowings |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 0 | 0
At fair value through OCI | Other financial liabilities |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities | 10 | 7
Cash and cash equivalents |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 213 | 202
Trade receivables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 578 | 386
Other financial assets |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 24 | 32
At amortized cost |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 213 | 202
At amortized cost | Cash and cash equivalents |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 213 | 202
At amortized cost | Trade receivables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 0 | 0
At amortized cost | Other financial assets |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 0 | 0
At fair value through profit and loss |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 24 | 31
At fair value through profit and loss | Cash and cash equivalents |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 0 | 0
At fair value through profit and loss | Trade receivables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 0 | 0
At fair value through profit and loss | Other financial assets |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 24 | 31
At fair value through OCI |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 578 | 387
At fair value through OCI | Cash and cash equivalents |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 0 | 0
At fair value through OCI | Trade receivables |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | 578 | 386
At fair value through OCI | Other financial assets |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets | € 0 | € 1

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
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