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Operating Costs and Non-underlying Items - Analysis of expenses recognized in Profit or loss by function (Detail) - EUR (€) € in Millions | 12 Months Ended
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Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Analysis of expenses recognized in profit or loss by function [Line Items] |  |  |
Turnover | € 53,715 | € 52,713 | € 53,272
Cost of sales | (30,547) | (30,229) | (30,808)
Gross profit | 23,168 | 22,484 | 22,464
Selling and administrative expenses | (14,311) | (14,683) | (14,949)
Operating profit | 8,857 | 7,801 | 7,515
Cost of sales [member] |  |  |
Analysis of expenses recognized in profit or loss by function [Line Items] |  |  |
Distribution costs | (3,241) | (3,246) | (3,358)
Selling and administrative expenses [member] |  |  |
Analysis of expenses recognized in profit or loss by function [Line Items] |  |  |
Brand and marketing investment | (7,566) | (7,731) | (8,003)
Research and development | € (900) | € (978) | € (1,005)

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- Definition The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_99&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_103&doctype=Standard -URIDate 2016-03-31 + Details
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