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Segment Information | 12 Months Ended
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Dec. 31, 2018
Text block1 [abstract] |
Segment Information | 2. SEGMENT INFORMATION
SEGMENTAL REPORTING |  |
Beauty & Personal Care |  | –  primarily sales of skin care and hair care products, deodorants and oral care products.
Foods & Refreshment |  | –  primarily sales of soups, bouillons, sauces, snacks, mayonnaise, salad dressings, margarines and spreads, ice cream and tea-based beverages
Home Care |  | –  primarily sales of home care products, such as powders, liquids and capsules, soap bars and a wide range of cleaning products.
REVENUE Turnover comprises sales of goods after the deduction of discounts, sales taxes and estimated returns. It does not include sales between group companies. Discounts given by Unilever include rebates, price reductions and incentives given to customers, promotional couponing and trade communication costs. Accumulated experience is used to estimate the provision for discounts, using the most likely amount method; revenue is only recognised to the extent that it is highly probable a significant reversal will not occur. Turnover is recognised when control of the products being sold has transferred to our customer and when there are no longer any unfulfilled obligations to the customer. This is generally on delivery to the customer but depending on individual customer terms, this can be at the time of dispatch, delivery or upon formal customer acceptance. This is considered the appropriate point where the performance obligations in our contracts are satisfied as Unilever no longer have control over the inventory. Our customers have the contractual right to return goods only when authorised by Unilever. At 31 December 2018, an estimate has been made of goods that will be returned and a liability has been recognised for this amount. An asset has also been recorded for the corresponding inventory that is estimated to return to Unilever using a best estimate based on accumulated experience. Some of our customers are distributors who may be able to return unsold goods in consignment arrangements. A liability is recognised where we receive payment from a customer before transferring control of the goods being sold. UNDERLYING OPERATING PROFIT Underlying operating profit means operating profit before the impact of non-underlying items within operating profit (see note 3). Underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for the purpose of making decisions about allocating resources and assessing performance of segments. Underlying operating margin is calculated as underlying operating profit divided by turnover. The Group has revised its operating segments to align with the new structure under which the business is managed. Beginning 2018, operating segment information is provided based on three product areas: Beauty & Personal Care, Foods & Refreshment and Home Care.
|  | Notes |  |  | € million Beauty & Personal Care |  |  | € million Foods & Refreshment(a) |  |  | € million Home Care |  |  | € million Total |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  |  |  |  |  | 20,624 |  |  |  | 20,227 |  |  |  | 10,131 |  |  |  | 50,982 |
Operating profit |  |  |  |  |  |  | 4,130 |  |  |  | 7,245 |  |  |  | 1,160 |  |  |  | 12,535 |
Non-underlying items |  |  | 3 |  |  |  | 378 |  |  |  | (3,711 | ) |  |  | 157 |  |  |  | (3,176 | )
Underlying operating profit |  |  |  |  |  |  | 4,508 |  |  |  | 3,534 |  |  |  | 1,317 |  |  |  | 9,359 |
Share of net profit/(loss) of joint ventures and associates |  |  |  |  |  |  | (1 | ) |  |  | 183 |  |  |  | 3 |  |  |  | 185 |
Significant non-cash charges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Within underlying operating profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortisation |  |  |  |  |  |  | 510 |  |  |  | 773 |  |  |  | 256 |  |  |  | 1,539 |
Share-based compensation and other non-cash charges(b) |  |  |  |  |  |  | 102 |  |  |  | 102 |  |  |  | 46 |  |  |  | 250 |
Within non-underlying items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment and other non-cash charges(c) |  |  |  |  |  |  | 122 |  |  |  | 164 |  |  |  | 263 |  |  |  | 549 |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  |  |  |  |  | 20,697 |  |  |  | 22,444 |  |  |  | 10,574 |  |  |  | 53,715 |
Operating profit |  |  |  |  |  |  | 4,103 |  |  |  | 3,616 |  |  |  | 1,138 |  |  |  | 8,857 |
Non-underlying items |  |  | 3 |  |  |  | 272 |  |  |  | 121 |  |  |  | 150 |  |  |  | 543 |
Underlying operating profit |  |  |  |  |  |  | 4,375 |  |  |  | 3,737 |  |  |  | 1,288 |  |  |  | 9,400 |
Share of net profit/(loss) of joint ventures and associates |  |  |  |  |  |  | 8 |  |  |  | 143 |  |  |  | 4 |  |  |  | 155 |
Significant non-cash charges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Within underlying operating profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortisation |  |  |  |  |  |  | 488 |  |  |  | 802 |  |  |  | 248 |  |  |  | 1,538 |
Share-based compensation and other non-cash charges(b) |  |  |  |  |  |  | 164 |  |  |  | 174 |  |  |  | 79 |  |  |  | 417 |
Within non-underlying items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment and other non-cash charges(c) |  |  |  |  |  |  | 80 |  |  |  | 191 |  |  |  | 48 |  |  |  | 319 |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  |  |  |  |  | 20,172 |  |  |  | 22,532 |  |  |  | 10,009 |  |  |  | 52,713 |
Operating profit |  |  |  |  |  |  | 3,704 |  |  |  | 3,148 |  |  |  | 949 |  |  |  | 7,801 |
Non-underlying items |  |  | 3 |  |  |  | 329 |  |  |  | 357 |  |  |  | 137 |  |  |  | 823 |
Underlying operating profit |  |  |  |  |  |  | 4,033 |  |  |  | 3,505 |  |  |  | 1,086 |  |  |  | 8,624 |
Share of net profit/(loss) of joint ventures and associates |  |  |  |  |  |  | (5 | ) |  |  | 131 |  |  |  | 1 |  |  |  | 127 |
Significant non-cash charges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Within underlying operating profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortisation |  |  |  |  |  |  | 437 |  |  |  | 791 |  |  |  | 236 |  |  |  | 1,464 |
Share-based compensation and other non-cash charges(b) |  |  |  |  |  |  | 134 |  |  |  | 135 |  |  |  | 86 |  |  |  | 355 |
Within non-underlying items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment and other non-cash charges(c) |  |  |  |  |  |  | 74 |  |  |  | 124 |  |  |  | 45 |  |  |  | 243 |
(a) | Foods & Refreshment is reported together from 2018. For the prior year figures, Foods and Refreshment have been combined to align with the current structure.
(b) | Other non-cash charges within underlying operating profit include movements in provisions from underlying activities, excluding movements arising from non-underlying activities.
(c) | Other non-cash charges within non-underlying items includes movements in restructuring provisions, movements in certain legal provisions (in 2018 and 2017), and foreign exchange losses resulting from remeasurement of the Argentinian business (2016).
Transactions between the Unilever Group’s reportable segments are immaterial and are carried out on an arm’s length basis. The Unilever Group is not reliant on revenues from transactions with any single customer and does not receive 10% or more of its revenues from transactions with any single customer. Segment assets and liabilities are not provided because they are not reported to or reviewed by our chief operating decision-maker, which is Unilever Leadership Executive (ULE) as explained in the Corporate Governance Section. The home countries of the Unilever Group are the Netherlands and the United Kingdom. Turnover and non-current assets for these two countries combined, for the United States (being the largest country outside the home countries) and for all other countries are:
|  | € million Netherlands/ United Kingdom |  |  | € million United States |  |  | € million Others |  |  | € million Total |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  | 3,679 |  |  |  | 8,305 |  |  |  | 38,998 |  |  |  | 50,982 |
Non-current assets(d) |  |  | 4,070 |  |  |  | 12,193 |  |  |  | 24,225 |  |  |  | 40,488 |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  | 3,849 |  |  |  | 8,532 |  |  |  | 41,334 |  |  |  | 53,715 |
Non-current assets(d) |  |  | 3,781 |  |  |  | 11,820 |  |  |  | 23,768 |  |  |  | 39,369 |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  | 3,819 |  |  |  | 8,263 |  |  |  | 40,631 |  |  |  | 52,713 |
Non-current assets(d) |  |  | 4,770 |  |  |  | 11,696 |  |  |  | 23,358 |  |  |  | 39,824 |
(d) | Non-current assets excluding financial assets, deferred tax assets and pension assets for funded schemes in surplus.
No other country had turnover or non-current assets (as shown above) greater than 10% of the Group total. ADDITIONAL INFORMATION BY GEOGRAPHIES Although the Group’s operations are managed by product area, we provide additional information based on geographies. The analysis of turnover by geographical area is stated on the basis of origin.
|  | € million Asia/ AMET/RUB (e) |  |  | € million The Americas |  |  | € million Europe |  |  | € million Total |
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  | 22,868 |  |  |  | 16,020 |  |  |  | 12,094 |  |  |  | 50,982 |
Operating profit |  |  | 4,777 |  |  |  | 3,586 |  |  |  | 4,172 |  |  |  | 12,535 |
Non-underlying items |  |  | (437 | ) |  |  | (892 | ) |  |  | (1,847 | ) |  |  | (3,176 | )
Underlying operating profit |  |  | 4,340 |  |  |  | 2,694 |  |  |  | 2,325 |  |  |  | 9,359 |
Share of net profit/(loss) of joint ventures and associates |  |  | — |  |  |  | 114 |  |  |  | 71 |  |  |  | 185 |
2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  | 23,266 |  |  |  | 17,525 |  |  |  | 12,924 |  |  |  | 53,715 |
Operating profit |  |  | 3,802 |  |  |  | 3,086 |  |  |  | 1,969 |  |  |  | 8,857 |
Non-underlying items |  |  | 306 |  |  |  | (23 | ) |  |  | 260 |  |  |  | 543 |
Underlying operating profit |  |  | 4,108 |  |  |  | 3,063 |  |  |  | 2,229 |  |  |  | 9,400 |
Share of net profit/(loss) of joint ventures and associates |  |  | 12 |  |  |  | 112 |  |  |  | 31 |  |  |  | 155 |
2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnover |  |  | 22,445 |  |  |  | 17,105 |  |  |  | 13,163 |  |  |  | 52,713 |
Operating profit |  |  | 3,275 |  |  |  | 2,504 |  |  |  | 2,022 |  |  |  | 7,801 |
Non-underlying items |  |  | 254 |  |  |  | 401 |  |  |  | 168 |  |  |  | 823 |
Underlying operating profit |  |  | 3,529 |  |  |  | 2,905 |  |  |  | 2,190 |  |  |  | 8,624 |
Share of net profit/(loss) of joint ventures and associates |  |  | (2 | ) |  |  | 108 |  |  |  | 21 |  |  |  | 127 |
(e) | Refers to Asia, Africa, Middle East, Turkey, Russia, Ukraine and Belarus.
Transactions between the Unilever Group’s geographical regions are immaterial and are carried out on an arm’s length basis.

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