XML 36 R29.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Assets and Liabilities Held for Sale | 12 Months Ended
--- | ---
Dec. 31, 2017
Text Block1 [Abstract] |
Assets and Liabilities Held for Sale | 22. ASSETS AND LIABILITIES HELD FOR SALE Non-current assets and groups of assets and liabilities which comprise disposal groups are classified as ‘held for sale’ when all of the following criteria are met: a decision has been made to sell; the assets are available for sale immediately; the assets are being actively marketed; and a sale has been agreed or is expected to be concluded within 12 months of the balance sheet date. Immediately prior to classification as held for sale, the assets or groups of assets are remeasured in accordance with the Group’s accounting policies. Subsequently, assets and disposal groups classified as held for sale are valued at the lower of book value or fair value less disposal costs. Assets held for sale are neither depreciated nor amortised.
|  | € million |  |  | € million |  |  | € million |
|  | 2017 Spreads(a) |  |  | 2017 Total |  |  | 2016 Total(b) |
Property, plant and equipment held for sale |  |  | - |  |  |  | 30 |  |  |  | 22 |
Disposal groups held for sale |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |
Goodwill and intangibles |  |  | 2,311 |  |  |  | 2,311 |  |  |  | 98 |
Property, plant and equipment |  |  | 548 |  |  |  | 552 |  |  |  | 46 |
Deferred tax assets |  |  | 145 |  |  |  | 145 |  |  |  | - |
Other non-current assets |  |  | 1 |  |  |  | 1 |  |  |  | - |
|  |  | 3,005 |  |  |  | 3,009 |  |  |  | 144 |
Current assets |  |  |  |  |  |  |  |  |  |  |  |
Inventories |  |  | 130 |  |  |  | 130 |  |  |  | 34 |
Trade and other receivables |  |  | 17 |  |  |  | 18 |  |  |  | 1 |
Current tax assets |  |  | 13 |  |  |  | 13 |  |  |  | - |
Cash and cash equivalents |  |  | 19 |  |  |  | 19 |  |  |  | - |
Other |  |  | - |  |  |  | 5 |  |  |  | 5 |
|  |  | 179 |  |  |  | 185 |  |  |  | 40 |
Assets held for sale |  |  | 3,184 |  |  |  | 3,224 |  |  |  | 206 |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Trade payables and other current liabilities |  |  | 106 |  |  |  | 106 |  |  |  | 1 |
Current tax liabilities |  |  | 11 |  |  |  | 11 |  |  |  | - |
Provisions |  |  | 1 |  |  |  | 1 |  |  |  | - |
|  |  | 118 |  |  |  | 118 |  |  |  | 1 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Pensions and post-retirement healthcare liabilities |  |  | 9 |  |  |  | 9 |  |  |  | - |
Provisions |  |  | 1 |  |  |  | 1 |  |  |  | - |
Deferred tax liabilities |  |  | 42 |  |  |  | 42 |  |  |  | - |
|  |  | 52 |  |  |  | 52 |  |  |  | - |
Liabilities held for sale |  |  | 170 |  |  |  | 170 |  |  |  | 1 |
(a) | Refer to note 21 for an explanation of this disposal.
(b) | In 2016, disposal groups held for sale were primarily related to the AdeS soy beverage business in Latin America.

X
- Definition The entire disclosure for non-current assets held for sale and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2016-01-13 -Section Presentation and disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2016-03-30&anchor=sect_Presentationanddisclosure&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block1. + References No definition available. + Details
Name: | ul_TextBlock1Abstract
Namespace Prefix: | ul_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration