XML 78 R64.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Employee benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Employee Benefits [Abstract] |
Schedule Of Net Defined Benefit Liability (Asset) |
| December 31, 2021 |  | December 31, 2020
| €m |  | €m
Net employee benefit obligations-Germany | 149.3 |  |  | 181.2 |
Net employee benefit obligations-Sweden | 70.3 |  |  | 74.1 |
Net employee benefit obligations-Austria | 5.5 |  |  | 5.6 |
Net employee benefit obligations-Switzerland | 5.8 |  |  | 6.6 |
Net employee benefit obligations-Italy | 4.6 |  |  | 4.7 |
Net employee benefit obligations-total of other countries | 8.7 |  |  | 4.0 |
Total net employee benefit obligations | 244.2 |  |  | 276.2 |
The history of experience adjustments from inception of the Company for the employee benefit plans is as follows:
|  | December 31, 2021 |  | December 31, 2020 |  | December 31, 2019
|  | €m |  | €m |  | €m
Present value of defined benefit obligations |  | 341.5 |  |  | 365.1 |  |  | 314.9 |
Fair value of plan assets |  | (108.4) |  |  | (97.9) |  |  | (86.4) |
Recognized liability in the scheme |  | 233.1 |  |  | 267.2 |  |  | 228.5 |
Experience losses/(gains) on plan liabilities |  | 1.8 |  |  | (0.8) |  |  | 0.2 |
Experience gains on plan assets |  | (9.6) |  |  | (0.4) |  |  | (5.1) |
Schedule of Net Employee Benefit Obligations And Components | Reconciliation from the opening balances to the closing balances for the net employee benefit obligation and its components, including the amounts recognized in the Consolidated Statement of Profit or Loss and the Consolidated Statement of Comprehensive Income:
| Present value of defined benefit obligation |  | Fair value of plan assets |  | Net defined benefit obligation
| 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
| €m |  | €m |  | €m |  | €m |  | €m |  | €m
Balance at January 1 | 374.1 |  |  | 323.9 |  |  | (97.9) |  |  | (86.4) |  |  | 276.2 |  |  | 237.5 |
Included in the Consolidated Statement of Profit or Loss |  |  |  |  |  |  |  |  |  |  |
Current service cost | 7.9 |  |  | 6.6 |  |  | — |  |  | — |  |  | 7.9 |  |  | 6.6 |
Interest cost (income) | 2.2 |  |  | 3.7 |  |  | (0.5) |  |  | (1.0) |  |  | 1.7 |  |  | 2.7 |
| 10.1 |  |  | 10.3 |  |  | (0.5) |  |  | (1.0) |  |  | 9.6 |  |  | 9.3 |
Included in the Consolidated Statement of Comprehensive Income |  |  |  |  |  |  |  |  |  |  |
Actuarial (gain) loss arising from: |  |  |  |  |  |  |  |  |  |  |
–demographic assumptions | (1.5) |  |  | — |  |  | — |  |  | — |  |  | (1.5) |  |  | — |
–financial assumptions | (26.8) |  |  | 29.1 |  |  | — |  |  | — |  |  | (26.8) |  |  | 29.1 |
–experience adjustment | 1.8 |  |  | (0.8) |  |  | — |  |  | — |  |  | 1.8 |  |  | (0.8) |
Return on plan assets, excluding interest income | — |  |  | — |  |  | (9.6) |  |  | (0.4) |  |  | (9.6) |  |  | (0.4) |
Exchange adjustments | (0.3) |  |  | 2.8 |  |  | (0.6) |  |  | — |  |  | (0.9) |  |  | 2.8 |
| (26.8) |  |  | 31.1 |  |  | (10.2) |  |  | (0.4) |  |  | (37.0) |  |  | 30.7 |
Other |  |  |  |  |  |  |  |  |  |  |
Acquired through business combinations | 3.5 |  |  | 18.4 |  |  | — |  |  | (11.8) |  |  | 3.5 |  |  | 6.6 |
Contributions by employer | — |  |  | — |  |  | (1.2) |  |  | (0.5) |  |  | (1.2) |  |  | (0.5) |
Contributions by members | 0.8 |  |  | 0.4 |  |  | (0.8) |  |  | (0.5) |  |  | — |  |  | (0.1) |
Benefits paid | (9.1) |  |  | (10.0) |  |  | 2.2 |  |  | 2.7 |  |  | (6.9) |  |  | (7.3) |
| (4.8) |  |  | 8.8 |  |  | 0.2 |  |  | (10.1) |  |  | (4.6) |  |  | (1.3) |
Balance at December 31 | 352.6 |  |  | 374.1 |  |  | (108.4) |  |  | (97.9) |  |  | 244.2 |  |  | 276.2 |
Schedule Of Cumulative Actuarial Losses Recognized | The cumulative amount of actuarial losses recognized is as follows:
|  | Year ended December 31, 2021 |  | Year ended December 31, 2020
|  | €m |  | €m
Cumulative amount of actuarial losses recognized in Consolidated Statement of Comprehensive Income |  | 40.5 |  |  | 77.5 |
Schedule Of Plan Assets At Fair Value | The fair value of plan assets, all at quoted prices are as follows:
|  | December 31, 2021 |  | December 31, 2020
|  | €m |  | €m
Equities |  | 32.7 |  |  | 24.5 |
Debt instruments |  | 42.7 |  |  | 44.1 |
Property |  | 20.3 |  |  | 17.1 |
Other |  | 12.7 |  |  | 12.2 |
Total |  | 108.4 |  |  | 97.9 |
Defined Benefit Plan Principal Actuarial Assumptions | The following are the principal actuarial assumptions at the reporting date for the defined benefit retirement plans in Germany, Sweden, Austria, Switzerland and Italy. The remaining employee benefit plans are not considered to be material, individually and in aggregate, and therefore we do not provide disclosure of the individual actuarial assumptions for those plans:
| Defined benefit retirement plans
December 31, 2021 | Germany |  | Sweden |  | Austria |  | Switzerland |  | Italy
Discount rate | 1.10 | % |  | 1.80 | % |  | 0.90 | % |  | 0.10 | % |  | 0.35 | %
Inflation rate | 2.00 | % |  | 2.20 | % |  | 2.00 | % |  | 1.00 | % |  | 1.50 | %
Rate of increase in salaries | 2.80 | % |  | 3.20 | % |  | 2.00 | % |  | 1.50 | % |  | 2.63 | %
Rate of increase for pensions in payment | 1%-2% |  | 2.20 | % |  | — |  |  | — |  |  | — |
| Defined benefit retirement plans
December 31, 2020 | Germany |  | Sweden |  | Austria |  | Switzerland |  | Italy
Discount rate | 0.55 | % |  | 1.05 | % |  | 1.00 | % |  | 0.15 | % |  | 0.33 | %
Inflation rate | 2.00 | % |  | 1.50 | % |  | 2.00 | % |  | 0.20 | % |  | 1.00 | %
Rate of increase in salaries | 2.80 | % |  | 2.50 | % |  | 2.00 | % |  | 0%-2.50% |  | 2.63 | %
Rate of increase for pensions in payment | 1%-2% |  | 1.50 | % |  | — |  |  | — |  |  | — |
Actuarial Assumptions Of Life Expectancy | These references are to the specific standard rates of mortality that are published and widely used in each country for the use of actuarial assessment of pension liabilities and take account of local current and future average life expectancy.
December 31, 2021 (years) |  | Germany |  | Sweden |  | Austria |  | Switzerland |  | Italy
Retiring at the end of the year: |  |  |  |  |  |  |  |  |  |
Male |  | 21 |  | 22 |  | 23 |  | 22 |  | 21
Female |  | 24 |  | 24 |  | 26 |  | 24 |  | 22
December 31, 2020 (years) |  | Germany |  | Sweden |  | Austria |  | Switzerland |  | Italy
Retiring at the end of the year: |  |  |  |  |  |  |  |  |  |
Male |  | 21 |  | 22 |  | 23 |  | 21 |  | 21
Female |  | 24 |  | 24 |  | 26 |  | 24 |  | 22
Disclosure Of Sensitivity Analysis For Actuarial Assumptions Explanatory | The effect of a 1 percentage point movement in the most significant assumptions for the year ended December 31, 2021 is as follows:
| Increase |  | Decrease
| €m |  | €m
Discount rate | (54.6) |  |  | 71.9 |
Inflation rate | 47.4 |  |  | (38.7) |
Rate of increase in salaries | 15.2 |  |  | (11.5) |
Rate of increase for pensions in payment | 47.6 |  |  | (37.0) |

X
- Definition Actuarial Assumptions Of Life Expectancy + References No definition available. + Details
Name: | nomd_ActuarialAssumptionsOfLifeExpectancyTableTextBlock
Namespace Prefix: | nomd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Defined Benefit Plan Principal Actuarial Assumptions + References No definition available. + Details
Name: | nomd_DefinedBenefitPlanPrincipalActuarialAssumptionsTableTextBlock
Namespace Prefix: | nomd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Sensitivity Analysis For Actuarial Assumptions Explanatory + References No definition available. + Details
Name: | nomd_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatoryTableTextBlock
Namespace Prefix: | nomd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Employee Benefits [Abstract] + References No definition available. + Details
Name: | nomd_EmployeeBenefitsAbstract
Namespace Prefix: | nomd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Cumulative Actuarial Losses Recognized + References No definition available. + Details
Name: | nomd_ScheduleOfCumulativeActuarialLossesRecognizedTableTextBlock
Namespace Prefix: | nomd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Net Defined Benefit Liability (Asset) + References No definition available. + Details
Name: | nomd_ScheduleOfNetDefinedBenefitLiabilityAssetTableTextBlock
Namespace Prefix: | nomd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Net Employee Benefit Obligations And Components + References No definition available. + Details
Name: | nomd_ScheduleOfNetEmployeeBenefitObligationsAndComponentsTableTextBlock
Namespace Prefix: | nomd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Plan Assets At Fair Value + References No definition available. + Details
Name: | nomd_ScheduleOfPlanAssetsAtFairValueTableTextBlock
Namespace Prefix: | nomd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration