XML 84 R77.htm IDEA: XBRL DOCUMENT v3.8.0.1

Employees - Summary of Amounts Recognised in Statement of Comprehensive Income on Remeasurement of Net Defined Benefit Liability (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of defined benefit plans [Abstract]
Return on plan assets excluding amounts included in net finance income/(cost)	€ 1,475	€ 1,877	€ (254)
Actuarial gains/(losses) arising from changes in demographic assumptions	222	(217)	(22)
Actuarial gains/(losses) arising from changes in financial assumptions	(210)	(2,963)	1,167
Experience gains/(losses) arising on pension plan and other benefit plan liabilities	133	82	233
Total of defined benefit costs recognised in other comprehensive income	€ 1,620	€ (1,221)	€ 1,124

X

- Definition

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2016-01-13
-Paragraph 141
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c_ii&doctype=Standard
-URIDate 2016-03-31

+ Details

Name:	ifrs-full_ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2016-01-13
-Paragraph 141
-Subparagraph c
-Clause iii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c_iii&doctype=Standard
-URIDate 2016-03-31

+ Details

Name:	ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfDefinedBenefitPlansAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2016-01-13
-Paragraph 141
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c&doctype=Standard
-URIDate 2016-03-31

+ Details

Name:	ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2016-01-13
-Paragraph 141
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c_i&doctype=Standard
-URIDate 2016-03-31

+ Details

Name:	ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Actuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset).

+ References

No definition available.

+ Details

Name:	ul_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
Namespace Prefix:	ul_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration