XML 27 R20.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Trade and Other Current Receivables | 12 Months Ended
--- | ---
Dec. 31, 2017
Text Block1 [Abstract] |
Trade and Other Current Receivables | 13. TRADE AND OTHER CURRENT RECEIVABLES Trade and other current receivables are initially recognised at fair value plus any directly attributable transaction costs. Subsequently these assets are held at amortised cost, using the effective interest method and net of any impairment losses. We do not consider the fair values of trade and other current receivables to be significantly different from their carrying values. Concentrations of credit risk with respect to trade receivables are limited, due to the Group’s customer base being large and diverse. Our historical experience of collecting receivables, supported by the level of default, is that credit risk is low across territories and so trade receivables are considered to be a single class of financial assets.
Trade and other current receivables |  | € million 2017 |  |  | € million 2016 |
Due within one year |  |  |  |  |  |  |  |
Trade receivables |  |  | 3,439 |  |  |  | 3,329 |
Prepayments and accrued income |  |  | 452 |  |  |  | 504 |
Other receivables |  |  | 1,331 |  |  |  | 1,269 |
|  |  | 5,222 |  |  |  | 5,102 |
Other receivables comprise financial assets of €281 million (2016: €396 million), and non-financial assets of €1,050 million (2016: €873 million). Financial assets include supplier and customer deposits, employee advances and certain derivatives. Non-financial assets mainly consist of reclaimable sales tax.
|  | € million |  |  | € million |
Ageing of trade receivables |  | 2017 |  |  | 2016 |
Total trade receivables |  |  | 3,599 |  |  |  | 3,472 |
Less impairment provision for trade receivables |  |  | (160 | ) |  |  | (143 | )
|  |  | 3,439 |  |  |  | 3,329 |
Of which: |  |  |  |  |  |  |  |
Not overdue |  |  | 2,714 |  |  |  | 2,537 |
Past due less than three months |  |  | 621 |  |  |  | 666 |
Past due more than three months but less than six months |  |  | 95 |  |  |  | 102 |
Past due more than six months but less than one year |  |  | 59 |  |  |  | 69 |
Past due more than one year |  |  | 110 |  |  |  | 98 |
Impairment provision for trade receivables |  |  | (160 | ) |  |  | (143 | )
|  |  | 3,439 |  |  |  | 3,329 |
|  | € million |  |  | € million |
Impairment provision for total trade and other receivables |  | 2017 |  |  | 2016 |
1 January |  |  | 166 |  |  |  | 155 |
Charge to income statement |  |  | 51 |  |  |  | 42 |
Reduction/releases |  |  | (21 | ) |  |  | (35 | )
Currency translations |  |  | (12 | ) |  |  | 4 |
31 December |  |  | 184 |  |  |  | 166 |
The total impairment provision includes €160 million (2016: €143 million) for current trade receivables, €10 million (2016: €10 million) for other current receivables and €14 million (2016: €13 million) for non-current trade and other receivables, refer to note 11.

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_10_e&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block1. + References No definition available. + Details
Name: | ul_TextBlock1Abstract
Namespace Prefix: | ul_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration