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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2017
Text Block1 [Abstract] |
Summary of Tax Charge in Income Statement |
|  | € million |  |  | € million |  |  | € million |
Tax charge in income statement |  | 2017 |  |  | 2016 |  |  | 2015 |
Current tax |  |  |  |  |  |  |  |  |  |  |  |
Current year |  |  | (2,398 | ) |  |  | (2,026 | ) |  |  | (1,992 | )
Over/(under) provided in prior years |  |  | (21 | ) |  |  | 158 |  |  |  | (57 | )
|  |  | (2,419 | ) |  |  | (1,868 | ) |  |  | (2,049 | )
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  |  | 51 |  |  |  | (65 | ) |  |  | 82 |
Changes in tax rates |  |  | 609 |  |  |  | (7 | ) |  |  | (13 | )
Recognition of previously unrecognised losses brought forward |  |  | 92 |  |  |  | 18 |  |  |  | 19 |
|  |  | 752 |  |  |  | (54 | ) |  |  | 88 |
|  |  | (1,667 | ) |  |  | (1,922 | ) |  |  | (1,961 | )
Summary of Reconciliation of Effective Tax Rate | The reconciliation between the computed weighted average rate of income tax expense, which is generally applicable to Unilever companies, and the actual rate of taxation charged is as follows:
Reconciliation of effective tax rate |  | % 2017 |  |  | % 2016 |  |  | % 2015 |
Computed rate of tax(a) |  |  | 26 |  |  |  | 26 |  |  |  | 24 |
Differences between computed rate of tax and effective tax rate due to: |  |  |  |  |  |  |  |  |  |  |  |
Incentive tax credits |  |  | (4 | ) |  |  | (4 | ) |  |  | (5 | )
Withholding tax on dividends |  |  | 2 |  |  |  | 3 |  |  |  | 2 |
Expenses not deductible for tax purposes |  |  | 1 |  |  |  | 1 |  |  |  | 1 |
Irrecoverable withholding tax |  |  | 1 |  |  |  | 1 |  |  |  | 2 |
Income tax reserve adjustments – current and prior year |  |  | - |  |  |  | (1 | ) |  |  | 2 |
Transfer to/(from) unrecognised deferred tax assets |  |  | 1 |  |  |  | - |  |  |  | 1 |
Others |  |  | (1 | ) |  |  | - |  |  |  | - |
Underlying effective tax rate |  |  | 26 |  |  |  | 26 |  |  |  | 27 |
Non-underlying items within operating profit(b) |  |  | 1 |  |  |  | - |  |  |  | 1 |
Premium paid on buy back of preference shares(b) |  |  | 1 |  |  |  | - |  |  |  | - |
Impact of US tax reform(b) |  |  | (7 | ) |  |  | - |  |  |  | - |
Effective tax rate |  |  | 21 |  |  |  | 26 |  |  |  | 28 |
(a) | The computed tax rate used is the average of the standard rate of tax applicable in the countries in which Unilever operates, weighted by the amount of profit before taxation generated in each of those countries. For this reason, the rate may vary from year to year according to the mix of profit and related tax rates.
(b) | See note 3 for explanation of non-underlying items
Summary of Movements in Deferred Tax Asset (Liability) |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
Movements in 2017 and 2016 |  | As at 1 January 2017 |  |  | Income statement |  |  | Other |  |  | As at 31 December 2017 |  |  | As at 1 January 2016 |  |  | Income statement |  |  | Other |  |  | As at 31 December 2016 |
Pensions and similar obligations |  |  | 766 |  |  |  | (16 | ) |  |  | (434 | ) |  |  | 316 |  |  |  | 557 |  |  |  | 7 |  |  |  | 202 |  |  |  | 766 |
Provisions and accruals |  |  | 922 |  |  |  | (154 | ) |  |  | (115 | ) |  |  | 653 |  |  |  | 708 |  |  |  | 68 |  |  |  | 146 |  |  |  | 922 |
Goodwill and intangible assets |  |  | (1,928 | ) |  |  | 654 |  |  |  | (378 | ) |  |  | (1,652 | ) |  |  | (1,301 | ) |  |  | (104 | ) |  |  | (523 | ) |  |  | (1,928 | )
Accelerated tax depreciation |  |  | (870 | ) |  |  | 109 |  |  |  | 82 |  |  |  | (679 | ) |  |  | (752 | ) |  |  | (85 | ) |  |  | (33 | ) |  |  | (870 | )
Tax losses |  |  | 131 |  |  |  | (36 | ) |  |  | 35 |  |  |  | 130 |  |  |  | 123 |  |  |  | (6 | ) |  |  | 14 |  |  |  | 131 |
Fair value gains |  |  | (7 | ) |  |  | 104 |  |  |  | 3 |  |  |  | 100 |  |  |  | (25 | ) |  |  | 14 |  |  |  | 4 |  |  |  | (7 | )
Fair value losses |  |  | 29 |  |  |  | 65 |  |  |  | (70 | ) |  |  | 24 |  |  |  | 16 |  |  |  | 8 |  |  |  | 5 |  |  |  | 29 |
Share-based payments |  |  | 169 |  |  |  | (5 | ) |  |  | 30 |  |  |  | 194 |  |  |  | 190 |  |  |  | (14 | ) |  |  | (7 | ) |  |  | 169 |
Other |  |  | 81 |  |  |  | 31 |  |  |  | (26 | ) |  |  | 86 |  |  |  | (75 | ) |  |  | 58 |  |  |  | 98 |  |  |  | 81 |
|  |  | (707 | ) |  |  | 752 |  |  |  | (873 | ) |  |  | (828 | ) |  |  | (559 | ) |  |  | (54 | ) |  |  | (94 | ) |  |  | (707 | )
Summary of Deferred Tax Assets and Liabilities | The following amounts, determined after appropriate offsetting, are shown in the consolidated balance sheet:
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
Deferred tax assets and liabilities |  | Assets 2017 |  |  | Assets 2016 |  |  | Liabilities 2017 |  |  | Liabilities 2016 |  |  | Total 2017 |  |  | Total 2016 |
Pensions and similar obligations |  |  | 294 |  |  |  | 568 |  |  |  | 22 |  |  |  | 198 |  |  |  | 316 |  |  |  | 766 |
Provisions and accruals |  |  | 465 |  |  |  | 579 |  |  |  | 188 |  |  |  | 343 |  |  |  | 653 |  |  |  | 922 |
Goodwill and intangible assets |  |  | 86 |  |  |  | 2 |  |  |  | (1,738 | ) |  |  | (1,930 | ) |  |  | (1,652 | ) |  |  | (1,928 | )
Accelerated tax depreciation |  |  | (21 | ) |  |  | (60 | ) |  |  | (658 | ) |  |  | (810 | ) |  |  | (679 | ) |  |  | (870 | )
Tax losses |  |  | 125 |  |  |  | 128 |  |  |  | 5 |  |  |  | 3 |  |  |  | 130 |  |  |  | 131 |
Fair value gains |  |  | 23 |  |  |  | 28 |  |  |  | 77 |  |  |  | (35 | ) |  |  | 100 |  |  |  | (7 | )
Fair value losses |  |  | 3 |  |  |  | 9 |  |  |  | 21 |  |  |  | 20 |  |  |  | 24 |  |  |  | 29 |
Share-based payments |  |  | 74 |  |  |  | 44 |  |  |  | 120 |  |  |  | 125 |  |  |  | 194 |  |  |  | 169 |
Other |  |  | 36 |  |  |  | 56 |  |  |  | 50 |  |  |  | 25 |  |  |  | 86 |  |  |  | 81 |
|  |  | 1,085 |  |  |  | 1,354 |  |  |  | (1,913 | ) |  |  | (2,061 | ) |  |  | (828 | ) |  |  | (707 | )
Of which deferred tax to be recovered/(settled) after more than 12 months |  |  | 730 |  |  |  | 1,157 |  |  |  | (1,868 | ) |  |  | (2,206 | ) |  |  | (1,138 | ) |  |  | (1,049 | )
Summary of Tax Effects of Components of Other Comprehensive Income | Tax effects of the components of other comprehensive income were as follows:
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
|  | Before tax 2017 |  |  | Tax (charge)/ credit 2017 |  |  | After tax 2017 |  |  | Before tax 2016 |  |  | Tax (charge)/ credit 2016 |  |  | After tax 2016 |
Fair value gains/(losses) on financial instruments |  |  | (61 | ) |  |  | (14 | ) |  |  | (75 | ) |  |  | (15 | ) |  |  | - |  |  |  | (15 | )
Remeasurements of defined benefit pension plans |  |  | 1,620 |  |  |  | (338 | ) |  |  | 1,282 |  |  |  | (1,221 | ) |  |  | 241 |  |  |  | (980 | )
Currency retranslation gains/(losses) |  |  | (1,024 | ) |  |  | 41 |  |  |  | (983 | ) |  |  | 217 |  |  |  | - |  |  |  | 217 |
|  |  | 535 |  |  |  | (311 | ) |  |  | 224 |  |  |  | (1,019 | ) |  |  | 241 |  |  |  | (778 | )

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