Significant Items Within the Income Statement - Summary of Non-underlying Items Related to Gross Profit and Operating Costs (Detail) - EUR (€) € in Millions	6 Months Ended
Jun. 30, 2018	Jun. 30, 2017
Disclosure of non underlying items [Abstract]
Acquisition and disposal-related credit/(costs	€ 148	€ (69)
Gain/(loss) on disposal of group companies		308
Restructuring costs	(367)	(318)
Impairment and other one-off items	(219)
Non-underlying items within operating profit before tax	(438)	(79)
Tax on non-underlying items within operating profit	170	(21)
Non-underlying items within operating profit after tax	(268)	(100)
Non-underlying items not in operating profit but within net profit:
Impact of US tax reform	(29)
Non-underlying items not in operating profit but within net profit after tax	(29)
Non-underlying items after tax	(297)	(100)
Attributable to:
Non-controlling interests	(10)	(4)
Shareholders' equity	€ (287)	€ (96)

The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity's operations.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 98
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_98_b&doctype=Standard
-URIDate 2017-03-09