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Commitments and Contingent Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Long-term Finance Lease Commitments |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
Long-term finance lease commitments |  | Future minimum lease payments 2017 |  |  | Finance Cost 2017 |  |  | Present value 2017 |  |  | Future minimum lease payments 2016 |  |  | Finance cost 2016 |  |  | Present value 2016 |
Buildings(a) |  |  | 195 |  |  |  | 75 |  |  |  | 120 |  |  |  | 202 |  |  |  | 75 |  |  |  | 127 |
Plant and machinery |  |  | 11 |  |  |  | - |  |  |  | 11 |  |  |  | 18 |  |  |  | 2 |  |  |  | 16 |
|  |  | 206 |  |  |  | 75 |  |  |  | 131 |  |  |  | 220 |  |  |  | 77 |  |  |  | 143 |
The commitments fall due as follows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Within 1 year |  |  | 20 |  |  |  | 9 |  |  |  | 11 |  |  |  | 24 |  |  |  | 15 |  |  |  | 9 |
Later than 1 year but not later than 5 years |  |  | 68 |  |  |  | 23 |  |  |  | 45 |  |  |  | 69 |  |  |  | 28 |  |  |  | 41 |
Later than 5 years |  |  | 118 |  |  |  | 43 |  |  |  | 75 |  |  |  | 127 |  |  |  | 34 |  |  |  | 93 |
|  |  | 206 |  |  |  | 75 |  |  |  | 131 |  |  |  | 220 |  |  |  | 77 |  |  |  | 143 |
(a)All leased land is classified as operating leases.
Summary of Net Book Value of Property Plant and Equipment Under Lease Agreement |
The table below shows the net book value of property, plant and equipment under a number of finance lease agreements. |
|  |  |  |  |  |  |  |  |  |  | € million |  |  | € million |  |  | € million |
Net book value |  |  |  |  |  |  |  |  |  |  | Buildings |  |  | Plant and equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 206 |  |  |  | 125 |  |  |  | 331 |
Accumulated depreciation |  |  |  | (84 | ) |  |  | (108 | ) |  |  | (192 | )
31 December 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 122 |  |  |  | 17 |  |  |  | 139 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 211 |  |  |  | 134 |  |  |  | 345 |
Accumulated depreciation |  |  |  | (79 | ) |  |  | (115 | ) |  |  | (194 | )
31 December 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 132 |  |  |  | 19 |  |  |  | 151 |
Summary of Operating Lease and Other Commitments |
|  |  |  |  |  |  |  |  |  |  |  |  |  | € million |  |  | € million |
Long-term operating lease commitments |  |  |  |  |  | 2017 |  |  | 2016 |
Land and buildings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,885 |  |  |  | 2,149 |
Plant and machinery |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 569 |  |  |  | 692 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,454 |  |  |  | 2,841 |
|  |  |  |  |  |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
Operating lease and other commitments fall due as follows: |  |  |  |  |  | Operating leases 2017 |  |  | Operating leases 2016 |  |  | Other commitments 2017 |  |  | Other commitments 2016 |
Within 1 year |  |  |  |  |  |  |  |  |  |  | 418 |  |  |  | 457 |  |  |  | 1,274 |  |  |  | 1,204 |
Later than 1 year but not later than 5 years |  |  |  | 1,250 |  |  |  | 1,393 |  |  |  | 935 |  |  |  | 1,231 |
Later than 5 years |  |  |  |  |  |  |  |  |  |  | 786 |  |  |  | 991 |  |  |  | 31 |  |  |  | 30 |
|  |  |  |  |  |  |  |  |  |  | 2,454 |  |  |  | 2,841 |  |  |  | 2,240 |  |  |  | 2,465 |
Summary of Contingent Liabilities | A summary of our contingent liabilities is shown in the table below.
|  | € million 2017 |  |  | € million 2016 |
Corporate reorganisation – IPI, PIS and COFINS taxes and penalties (a) |  |  | 2,092 |  |  |  | 1,464 |
Inclusion of ICMS in the tax base for PIS and COFINS taxes (b) |  |  | - |  |  |  | 655 |
Inputs for PIS and COFINS taxes |  |  | 16 |  |  |  | 113 |
Goodwill amortisation |  |  | 121 |  |  |  | 36 |
Other tax assessments – over 600 cases |  |  | 1,095 |  |  |  | 1,093 |
Total Brazil Tax |  |  | 3,324 |  |  |  | 3,361 |
Brazil other |  |  | 19 |  |  |  | 42 |
Contingent liabilities outside Brazil |  |  | 324 |  |  |  | 224 |
Total contingent liabilities |  |  | 3,667 |  |  |  | 3,627 |
(a) | During 2004, and in common with many other businesses operating in Brazil, one of our Brazilian subsidiaries received a notice of infringement from the Federal Revenue Service in respect of indirect taxes. The notice alleges that a 2001 reorganisation of our local corporate structure was undertaken without valid business purpose. The 2001 reorganisation was comparable with restructurings done by many companies in Brazil. The original dispute was resolved in the courts in the Group’s favour. However, in 2013 a new assessment was raised in respect of a similar matter. Additionally, during the course of 2014 and again in December 2017 other notices of infringement were issued based on the same grounds argued in the previous assessments. The total amount of the tax assessments in respect of this matter is €2,092 million (2016: €1,464 million). The judicial process in Brazil is likely to take a number of years to conclude.
(b) | During 2006, Unilever filed a judicial measure to obtain the right to exclude the Brazilian ICMS indirect tax from the taxable base for the Brazilian PIS and COFINS indirect taxes, and obtained a favourable decision in 2007. In November 2016, this favourable decision was reversed on appeal to a higher court, and the Group lodged a further appeal. In 2017, the Supreme Court published a favourable decision on the leading case, which we expect to be applied to the Group’s case. As such, we have assessed the risk of outflow in relation to this case to now be remote and therefore is not a contingent liability.

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- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2016-01-13 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2016-03-30&anchor=para_94&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2016-01-13 -Paragraph 97 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2016-03-30&anchor=para_97&doctype=Standard -URIDate 2016-03-31 + Details
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