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Operating Costs and Non-underlying Items (Tables) | 12 Months Ended
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Dec. 31, 2017
Text Block1 [Abstract] |
Gross Profit and Operating Cost |
€ million |  |  | € million |  |  | € million |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Turnover |  |  | 53,715 |  |  |  | 52,713 |  |  |  | 53,272 |
Cost of sales |  |  | (30,547 | ) |  |  | (30,229 | ) |  |  | (30,808 | )
of which: Distribution costs |  |  | (3,241 | ) |  |  | (3,246 | ) |  |  | (3,358 | )
Gross profit |  |  | 23,168 |  |  |  | 22,484 |  |  |  | 22,464 |
Selling and administrative expenses |  |  | (14,311 | ) |  |  | (14,683 | ) |  |  | (14,949 | )
of which: Brand and marketing investment |  |  | (7,566 | ) |  |  | (7,731 | ) |  |  | (8,003 | )
Research and development |  |  | (900 | ) |  |  | (978 | ) |  |  | (1,005 | )
Operating profit |  |  | 8,857 |  |  |  | 7,801 |  |  |  | 7,515 |
Non-underlying Items | Non-underlying items are disclosed on the face of the income statement to provide additional information to users to help them better understand underlying business performance.
|  |  |  |  |  |  |  | € million |  |  | € million |  |  | € million |
|  | Notes |  |  |  |  |  | 2017 |  |  | 2016 |  |  | 2015 |
Non-underlying items within operating profit before tax |  |  |  |  |  |  |  |  |  |  | (543 | ) |  |  | (823 | ) |  |  | (796 | )
Acquisition and disposal-related costs |  |  |  |  |  |  |  |  |  |  | (159 | ) |  |  | (132 | ) |  |  | (105 | )
Gain/(loss) on disposal of group companies(b) |  |  |  |  |  |  |  |  |  |  | 334 |  |  |  | (95 | ) |  |  | (9 | )
Restructuring costs |  |  |  |  |  |  |  |  |  |  | (638 | ) |  |  | (578 | ) |  |  | (446 | )
Impairments and other one-off items(c) |  |  |  |  |  |  |  |  |  |  | (80 | ) |  |  | (18 | ) |  |  | (236 | )
Tax on non-underlying items within operating profit |  |  |  |  |  |  |  |  |  |  | 77 |  |  |  | 213 |  |  |  | 180 |
Non-underlying items within operating profit after tax |  |  |  |  |  |  |  |  |  |  | (466 | ) |  |  | (610 | ) |  |  | (616 | )
Non-underlying items not in operating profit but within net profit before tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Premium paid on buy back of preference shares |  |  | 25 |  |  |  |  |  |  |  | (382 | ) |  |  | - |  |  |  | - |
Tax impact of non-underlying items not in operating profit but within net profit |  |  |  |  |  |  |  |  |  |  | 578 |  |  |  | - |  |  |  | - |
Tax on premium paid on buy back of preference shares (non deductible) |  |  |  |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |
Impact of US tax reform |  |  | 6A |  |  |  |  |  |  |  | 578 |  |  |  | - |  |  |  | - |
Non-underlying items not in operating profit but within net profit after tax |  |  |  |  |  |  |  |  |  |  | 196 |  |  |  | - |  |  |  | - |
Non-underlying items after tax(d) |  |  |  |  |  |  |  |  |  |  | (270 | ) |  |  | (610 | ) |  |  | (616 | )
Attributable to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-controlling interest |  |  |  |  |  |  |  |  |  |  | (8 | ) |  |  | (9 | ) |  |  | (11 | )
Shareholders’ equity |  |  |  |  |  |  |  |  |  |  | (262 | ) |  |  | (601 | ) |  |  | (605 | )
(a) | Previously we have reported non-core items. From 2017 we report non-underlying items and have revised the presentation of 2016 and 2015 information.
(b) | 2017 includes a gain of €309 million from the sale of AdeS soy beverage business in Latin America.
(c) | 2017 includes an €80 million charge for legal cases in relation to investigations by national competition authorities including those within Italy and South Africa. 2016 includes €18 million in foreign exchange losses resulting from remeasurement of the Argentinian business (2015: €52 million). 2015 includes an €86 million charge for legal cases related to a number of investigations by local competition regulators, a €14 million charge relating to other one-off legal cases, and €84 million in foreign exchange losses resulting from remeasurement of the Venezuelan business.
(d) | Non-underlying items after tax is calculated as non-underlying items within operating profit after tax plus non-underlying items not in operating profit but within net profit after tax
Other Significant Cost | Other significant cost items within operating costs include:
|  |  |  |  |  |  |  | € million |  |  | € million |  |  | € million |
|  | Notes |  |  |  |  |  | 2017 |  |  | 2016 |  |  | 2015 |
Staff costs |  |  | 4A |  |  |  |  |  |  |  | (6,712 | ) |  |  | (6,523 | ) |  |  | (6,555 | )
Raw and packaging materials and goods purchased for resale |  |  |  |  |  |  |  |  |  |  | (21,579 | ) |  |  | (21,122 | ) |  |  | (21,543 | )
Amortisation of finite-life intangible assets and software |  |  | 9 |  |  |  |  |  |  |  | (365 | ) |  |  | (310 | ) |  |  | (273 | )
Depreciation of property, plant and equipment |  |  | 10 |  |  |  |  |  |  |  | (1,173 | ) |  |  | (1,154 | ) |  |  | (1,097 | )
Exchange gains/(losses): |  |  |  |  |  |  |  |  |  |  | (214 | ) |  |  | (209 | ) |  |  | (87 | )
On underlying transactions |  |  |  |  |  |  |  |  |  |  | (51 | ) |  |  | (28 | ) |  |  | (118 | )
On covering forward contracts |  |  |  |  |  |  |  |  |  |  | (163 | ) |  |  | (181 | ) |  |  | 31 |
Lease rentals: |  |  |  |  |  |  |  |  |  |  | (557 | ) |  |  | (531 | ) |  |  | (534 | )
Minimum operating lease payments |  |  |  |  |  |  |  |  |  |  | (568 | ) |  |  | (536 | ) |  |  | (546 | )
Less: Sub-lease income relating to operating lease agreements |  |  |  |  |  |  |  |  |  |  | 11 |  |  |  | 5 |  |  |  | 12 |

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