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Goodwill and Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2017
Text Block1 [Abstract] |
Summary of Movements in Goodwill and Intangible Assets |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
|  |  |  |  | Finite-life intangible assets |
Movements during 2017 |  | Goodwill |  |  | Indefinite-life intangible assets |  |  | Software |  |  | Other |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | 18,789 |  |  |  | 8,358 |  |  |  | 2,578 |  |  |  | 1,068 |  |  |  | 30,793 |
Acquisitions of group companies |  |  | 2,557 |  |  |  | 2,622 |  |  |  | - |  |  |  | 88 |  |  |  | 5,267 |
Reclassification to held for sale(a) |  |  | (2,228 | ) |  |  | (82 | ) |  |  | (1 | ) |  |  | - |  |  |  | (2,311 | )
Reclassification from held for sale |  |  | 28 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28 |
Additions |  |  | - |  |  |  | - |  |  |  | 153 |  |  |  | 1 |  |  |  | 154 |
Disposals |  |  | - |  |  |  | - |  |  |  | (78 | ) |  |  | (1 | ) |  |  | (79 | )
Currency retranslation |  |  | (1,104 | ) |  |  | (623 | ) |  |  | (153 | ) |  |  | (66 | ) |  |  | (1,946 | )
31 December 2017 |  |  | 18,042 |  |  |  | 10,275 |  |  |  | 2,499 |  |  |  | 1,090 |  |  |  | 31,906 |
Accumulated amortisation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | (1,165 | ) |  |  | (13 | ) |  |  | (1,484 | ) |  |  | (698 | ) |  |  | (3,360 | )
Amortisation/impairment for the year |  |  | - |  |  |  | - |  |  |  | (324 | ) |  |  | (41 | ) |  |  | (365 | )
Disposals |  |  | - |  |  |  | - |  |  |  | 78 |  |  |  | 1 |  |  |  | 79 |
Currency retranslation |  |  | 4 |  |  |  | (1 | ) |  |  | 93 |  |  |  | 45 |  |  |  | 141 |
31 December 2017 |  |  | (1,161 | ) |  |  | (14 | ) |  |  | (1,637 | ) |  |  | (693 | ) |  |  | (3,505 | )
Net book value 31 December 2017(b) |  |  | 16,881 |  |  |  | 10,261 |  |  |  | 862 |  |  |  | 397 |  |  |  | 28,401 |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
|  |  |  |  | Finite-life intangible assets |
Movements during 2016 |  | Goodwill |  |  | Indefinite-life intangible assets |  |  | Software |  |  | Other |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2016 |  |  | 17,378 |  |  |  | 7,444 |  |  |  | 2,538 |  |  |  | 819 |  |  |  | 28,179 |
Acquisitions of group companies |  |  | 1,140 |  |  |  | 911 |  |  |  | - |  |  |  | 236 |  |  |  | 2,287 |
Disposals of group companies |  |  | (2 | ) |  |  | (83 | ) |  |  | - |  |  |  | - |  |  |  | (85 | )
Reclassification to held for sale |  |  | (55 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (55 | )
Additions |  |  | - |  |  |  | 2 |  |  |  | 225 |  |  |  | 6 |  |  |  | 233 |
Disposals |  |  | - |  |  |  | - |  |  |  | (42 | ) |  |  | (1 | ) |  |  | (43 | )
Currency retranslation |  |  | 328 |  |  |  | 84 |  |  |  | (143 | ) |  |  | 8 |  |  |  | 277 |
31 December 2016 |  |  | 18,789 |  |  |  | 8,358 |  |  |  | 2,578 |  |  |  | 1,068 |  |  |  | 30,793 |
Accumulated amortisation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2016 |  |  | (1,165 | ) |  |  | (13 | ) |  |  | (1,269 | ) |  |  | (673 | ) |  |  | (3,120 | )
Amortisation/impairment for the year |  |  | - |  |  |  | - |  |  |  | (291 | ) |  |  | (19 | ) |  |  | (310 | )
Disposals |  |  | - |  |  |  | - |  |  |  | 42 |  |  |  | 1 |  |  |  | 43 |
Currency retranslation |  |  | - |  |  |  | - |  |  |  | 34 |  |  |  | (7 | ) |  |  | 27 |
31 December 2016 |  |  | (1,165 | ) |  |  | (13 | ) |  |  | (1,484 | ) |  |  | (698 | ) |  |  | (3,360 | )
Net book value 31 December 2016(b) |  |  | 17,624 |  |  |  | 8,345 |  |  |  | 1,094 |  |  |  | 370 |  |  |  | 27,433 |
(a) | Goodwill and intangibles amounting to €2,311 million has been reclassified as held for sale, in relation to the Spreads business. Refer to note 22 for further details.
(b) | Within the indefinite-life intangible assets there are three brands that have a significant carrying value: Knorr €1,770 million (2016: €1,866 million), Carver Korea €1,520 million (2016: € nil) and Hellmann’s €1,160 million (2016: €1,302 million).
Summary of Goodwill and Indefinite-life Intangible Assets Held in Significant CGUs | The goodwill and indefinite-life intangible assets held in the significant CGUs are:
|  | € billion |  |  | € billion |
2017 CGUs |  | Goodwill |  |  | Indefinite-life intangible assets |
Foods (excluding spreads) Europe |  |  | 4.5 |  |  |  | 1.6 |
Foods (excluding spreads) The Americas |  |  | 2.8 |  |  |  | 1.4 |
Foods (excluding spreads) Asia/AMET/RUB |  |  | 1.5 |  |  |  | 0.4 |
Personal Care The Americas |  |  | 2.5 |  |  |  | 1.5 |
|  | € billion |  |  | € billion |
2016 CGUs |  | Goodwill |  |  | Indefinite-life intangible assets |
Foods Europe |  |  | 5.8 |  |  |  | 1.6 |
Foods The Americas |  |  | 3.9 |  |  |  | 1.6 |
Foods Asia/AMET/RUB |  |  | 1.8 |  |  |  | 0.5 |
Personal Care The Americas |  |  | 2.8 |  |  |  | 1.7 |
Summary of Key Assumptions Used in Discounted Cash Flow Projections | For the significant CGUs, the following key assumptions were used in the discounted cash flow projections:
|  | Foods |  |  | Foods |  |  | Foods |  |  | Personal Care |
|  | (excluding spreads) Europe |  |  | (excluding spreads) The Americas |  |  | (excluding spreads) Asia/ AMET/RUB |  |  | The Americas |
Longer-term sustainable growth rates |  |  | 0.9% |  |  |  | 1.5% |  |  |  | 3.9% |  |  |  | 1.5% |
Average near-term nominal growth rates |  |  | -2.1% |  |  |  | 3.8% |  |  |  | 6.3% |  |  |  | 4.7% |
Average operating margins |  |  | 17% |  |  |  | 21% |  |  |  | 18% |  |  |  | 20% |

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