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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2017
Text Block1 [Abstract] |
Property, Plant and Equipment | 10. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment is measured at cost including eligible borrowing costs less depreciation and accumulated impairment losses. Depreciation is provided on a straight-line basis over the expected average useful lives of the assets. Residual values are reviewed at least annually. Estimated useful lives by major class of assets are as follows:
• Freehold buildings (no depreciation on freehold land) |  | 40 years
• Leasehold land and buildings |  | 40 years (or life of lease if less)
• Plant and equipment |  | 2–20 years
Property, plant and equipment is subject to review for impairment if triggering events or circumstances indicate that this is necessary. If an indication of impairment exists, the asset’s or cash generating unit’s recoverable amount is estimated and any impairment loss is charged to the income statement as it arises.
|  | € million |  |  | € million |  |  | € million |
|  | Land and |  |  | Plant and |  |  |  |
Movements during 2017 |  | buildings |  |  | equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | 4,745 |  |  |  | 16,462 |  |  |  | 21,207 |
Acquisitions of group companies |  |  | 13 |  |  |  | 29 |  |  |  | 42 |
Disposals of group companies |  |  | (16 | ) |  |  | (78 | ) |  |  | (94 | )
Additions |  |  | 314 |  |  |  | 1,218 |  |  |  | 1,532 |
Disposals |  |  | (19 | ) |  |  | (440 | ) |  |  | (459 | )
Currency retranslation |  |  | (384 | ) |  |  | (1,283 | ) |  |  | (1,667 | )
Reclassification as held for sale(a) |  |  | (191 | ) |  |  | (972 | ) |  |  | (1,163 | )
31 December 2017 |  |  | 4,462 |  |  |  | 14,936 |  |  |  | 19,398 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | (1,483 | ) |  |  | (8,051 | ) |  |  | (9,534 | )
Disposals of group companies |  |  | 1 |  |  |  | 29 |  |  |  | 30 |
Depreciation charge for the year |  |  | (142 | ) |  |  | (1,031 | ) |  |  | (1,173 | )
Disposals |  |  | 14 |  |  |  | 400 |  |  |  | 414 |
Currency retranslation |  |  | 100 |  |  |  | 543 |  |  |  | 643 |
Reclassification as held for sale |  |  | 81 |  |  |  | 552 |  |  |  | 633 |
31 December 2017 |  |  | (1,429 | ) |  |  | (7,558 | ) |  |  | (8,987 | )
Net book value 31 December 2017(b) |  |  | 3,033 |  |  |  | 7,378 |  |  |  | 10,411 |
Includes payments on account and assets in course of construction |  |  | 93 |  |  |  | 972 |  |  |  | 1,065 |
(a) | Includes €548 million in property plant and equipment related to the Spreads business. Refer to note 22 for further details.
(b) | Includes €247 million (2016: €249 million) of freehold land.
The Group has commitments to purchase property, plant and equipment of €323 million (2016: €478 million).
|  | € million |  |  | € million |  |  | € million |
|  | Land and |  |  | Plant and |  |  |  |
Movements during 2016 |  | buildings |  |  | equipment |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |
1 January 2016 |  |  | 4,551 |  |  |  | 15,366 |  |  |  | 19,917 |
Acquisitions of group companies |  |  | - |  |  |  | 13 |  |  |  | 13 |
Disposals of group companies |  |  | (1 | ) |  |  | (11 | ) |  |  | (12 | )
Additions |  |  | 358 |  |  |  | 1,553 |  |  |  | 1,911 |
Disposals |  |  | (84 | ) |  |  | (521 | ) |  |  | (605 | )
Currency retranslation |  |  | 23 |  |  |  | 64 |  |  |  | 87 |
Reclassification as held for sale |  |  | (102 | ) |  |  | (2 | ) |  |  | (104 | )
31 December 2016 |  |  | 4,745 |  |  |  | 16,462 |  |  |  | 21,207 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |
1 January 2016 |  |  | (1,443 | ) |  |  | (7,416 | ) |  |  | (8,859 | )
Disposals of group companies |  |  | 1 |  |  |  | 7 |  |  |  | 8 |
Depreciation charge for the year |  |  | (149 | ) |  |  | (1,005 | ) |  |  | (1,154 | )
Disposals |  |  | 56 |  |  |  | 332 |  |  |  | 388 |
Currency retranslation |  |  | 5 |  |  |  | (15 | ) |  |  | (10 | )
Reclassification as held for sale |  |  | 47 |  |  |  | 46 |  |  |  | 93 |
31 December 2016 |  |  | (1,483 | ) |  |  | (8,051 | ) |  |  | (9,534 | )
Net book value 31 December 2016 |  |  | 3,262 |  |  |  | 8,411 |  |  |  | 11,673 |
Includes payments on account and assets in course of construction |  |  | 189 |  |  |  | 1,236 |  |  |  | 1,425 |

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