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Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

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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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