Immediate recognition actuarial gains (losses) arising from change in assumption recognized in profit (loss).

No definition available.

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- Definition

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 141
-Subparagraph c
-Clause ii
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- Definition

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
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-Paragraph 141
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-URIDate 2023-03-23

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- Definition

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
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- Definition

The amount of expenses that the entity classifies as being administrative.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 26
-IssueDate 2023-01-01
-Paragraph 35
-Subparagraph b
-Clause vi
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard
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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 99
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard
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- Definition

The amount of benefits paid or payable for retirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 26
-IssueDate 2023-01-01
-Paragraph 35
-Subparagraph b
-Clause v
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2023-en-r&anchor=para_35_b_v&doctype=Standard
-URIDate 2023-03-23

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- Definition

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 141
-Subparagraph f
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- Definition

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 141
-Subparagraph a
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- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

+ References

No definition available.

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- Definition

The amount of employer contributions to retirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 26
-IssueDate 2023-01-01
-Paragraph 35
-Subparagraph b
-Clause i
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-URIDate 2023-03-23

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- References

No definition available.

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- Definition

The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 141
-Subparagraph e
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-URIDate 2023-03-23

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- Definition

The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 28
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_e&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 23
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 85
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard
-URIDate 2023-03-23

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- Definition

The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 140
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard
-URIDate 2023-03-23

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- Definition

The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]

+ References

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-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 141
-Subparagraph c
-Clause i
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PENSIONS AND OTHER POST-EMPLOYMENT BENEFIT OBLIGATIONS - Movement in Net Defined Benefit Obligations (Details) € in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024 EUR (€)	Jun. 30, 2023 EUR (€)	Jun. 30, 2024 EUR (€)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 EUR (€)
Disclosure of net defined benefit liability (asset) [line items]
At January 1, 2024			€ 411	$ 411
Current service cost	€ 5	€ 5	10		€ 10
Interest cost / (income)	5	4	8		8
Immediate recognition of losses arising over the year	(1)	0	(1)		0
Administration expenses	0	0	1		1
Remeasurements due to:
—actual return less interest on plan assets			(9)
—changes in financial assumptions			(26)
—changes in demographic assumptions			0
—experience losses			2
Effects of changes in foreign exchange rates			4
Benefits paid			(11)
Contributions by the Group			(9)
Contributions by the plan participants			0
At June 30, 2024	380		380
Pension Benefits
Disclosure of net defined benefit liability (asset) [line items]
At January 1, 2024			268
Current service cost	4	3	8		7
Interest cost / (income)	3	3	4		5
Immediate recognition of losses arising over the year	0	0	0		0
Administration expenses	0	0	1		1
Remeasurements due to:
At June 30, 2024	241		241
Other Benefits
Disclosure of net defined benefit liability (asset) [line items]
At January 1, 2024			143
Current service cost	1	2	2		3
Interest cost / (income)	2	1	4		3
Immediate recognition of losses arising over the year	(1)	0	(1)		0
Administration expenses	0	€ 0	0		€ 0
Remeasurements due to:
At June 30, 2024	139		139
Defined benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
At January 1, 2024			899
Current service cost			10
Interest cost / (income)			15
Immediate recognition of losses arising over the year			(1)
Administration expenses			0
Remeasurements due to:
—actual return less interest on plan assets			0
—changes in financial assumptions			(26)
—changes in demographic assumptions			0
—experience losses			2
Effects of changes in foreign exchange rates			1
Benefits paid			(30)
Contributions by the Group			0
Contributions by the plan participants			2
At June 30, 2024	872		872
Defined benefit obligations \| Pension Benefits
Disclosure of net defined benefit liability (asset) [line items]
At January 1, 2024			756
Current service cost			8
Interest cost / (income)			11
Immediate recognition of losses arising over the year			0
Administration expenses			0
Remeasurements due to:
—actual return less interest on plan assets			0
—changes in financial assumptions			(21)
—changes in demographic assumptions			0
—experience losses			1
Effects of changes in foreign exchange rates			(2)
Benefits paid			(22)
Contributions by the Group			0
Contributions by the plan participants			2
At June 30, 2024	733		733
Defined benefit obligations \| Other Benefits
Disclosure of net defined benefit liability (asset) [line items]
At January 1, 2024			143
Current service cost			2
Interest cost / (income)			4
Immediate recognition of losses arising over the year			(1)
Administration expenses			0
Remeasurements due to:
—actual return less interest on plan assets			0
—changes in financial assumptions			(5)
—changes in demographic assumptions			0
—experience losses			1
Effects of changes in foreign exchange rates			3
Benefits paid			(8)
Contributions by the Group			0
Contributions by the plan participants			0
At June 30, 2024	139		139
Plan Assets
Disclosure of net defined benefit liability (asset) [line items]
At January 1, 2024			(488)
Current service cost			0
Interest cost / (income)			(7)
Immediate recognition of losses arising over the year			0
Administration expenses			1
Remeasurements due to:
—actual return less interest on plan assets			(9)
—changes in financial assumptions			0
—changes in demographic assumptions			0
—experience losses			0
Effects of changes in foreign exchange rates			3
Benefits paid			19
Contributions by the Group			(9)
Contributions by the plan participants			(2)
At June 30, 2024	€ (492)		€ (492)