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Commitments and Contingent Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block1 [abstract] |
Summary of Long-term Finance Lease Commitments |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
|  | Future |  |  |  |  |  |  |  |  | Future |  |  |  |  |  |  |
|  | minimum |  |  |  |  |  |  |  |  | minimum |  |  |  |  |  |  |
|  | lease |  |  | Finance |  |  | Present |  |  | lease |  |  | Finance |  |  | Present |
|  | payments |  |  | Cost |  |  | value |  |  | payments |  |  | cost |  |  | value |
Long-term finance lease commitments |  | 2018 |  |  | 2018 |  |  | 2018 |  |  | 2017 |  |  | 2017 |  |  | 2017 |
Buildings(a) |  |  | 174 |  |  |  | 57 |  |  |  | 117 |  |  |  | 195 |  |  |  | 75 |  |  |  | 120 |
Plant and machinery |  |  | 13 |  |  |  | 2 |  |  |  | 11 |  |  |  | 11 |  |  |  | — |  |  |  | 11 |
|  |  | 187 |  |  |  | 59 |  |  |  | 128 |  |  |  | 206 |  |  |  | 75 |  |  |  | 131 |
The commitments fall due as follows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Within 1 year |  |  | 20 |  |  |  | 7 |  |  |  | 13 |  |  |  | 20 |  |  |  | 9 |  |  |  | 11 |
Later than 1 year but not later than 5 years |  |  | 71 |  |  |  | 20 |  |  |  | 51 |  |  |  | 68 |  |  |  | 23 |  |  |  | 45 |
Later than 5 years |  |  | 96 |  |  |  | 32 |  |  |  | 64 |  |  |  | 118 |  |  |  | 43 |  |  |  | 75 |
|  |  | 187 |  |  |  | 59 |  |  |  | 128 |  |  |  | 206 |  |  |  | 75 |  |  |  | 131 |
(a) | All leased land is classified as operating leases.
Summary of Net Book Value of Property Plant and Equipment Under Lease Agreement | The table below shows the net book value of property, plant and equipment under a number of finance lease agreements.
|  | € million |  |  | € million |  |  | € million |
|  |  |  |  | Plant and |  |  |  |
Net book value |  | Buildings |  |  | equipment |  |  | Total |
Cost |  |  | 216 |  |  |  | 106 |  |  |  | 322 |
Accumulated depreciation |  |  | (94 | ) |  |  | (95 | ) |  |  | (189 | )
31 December 2018 |  |  | 122 |  |  |  | 11 |  |  |  | 133 |
Cost |  |  | 206 |  |  |  | 125 |  |  |  | 331 |
Accumulated depreciation |  |  | (84 | ) |  |  | (108 | ) |  |  | (192 | )
31 December 2017 |  |  | 122 |  |  |  | 17 |  |  |  | 139 |
Summary of Operating Lease and Other Commitments |
|  | € million |  |  | € million |
Long-term operating lease commitments |  | 2018 |  |  | 2017 |
Land and buildings |  |  | 1,803 |  |  |  | 1,885 |
Plant and machinery |  |  | 661 |  |  |  | 569 |
|  |  | 2,464 |  |  |  | 2,454 |
|  | €million |  |  | €million |  |  | €million |  |  | €million |
|  | Operating |  |  | Operating |  |  | Other |  |  | Other |
|  | leases |  |  | leases |  |  | commitments |  |  | commitments |
Operating lease and other commitments fall due as follows: |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Within 1 year |  |  | 481 |  |  |  | 418 |  |  |  | 1,099 |  |  |  | 1,274 |
Later than 1 year but not later than 5 years |  |  | 1,259 |  |  |  | 1,250 |  |  |  | 780 |  |  |  | 935 |
Later than 5 years |  |  | 724 |  |  |  | 786 |  |  |  | 31 |  |  |  | 31 |
|  |  | 2,464 |  |  |  | 2,454 |  |  |  | 1,910 |  |  |  | 2,240 |
Summary of Contingent Liabilities | A summary of our contingent liabilities is shown in the table below:
|  | € million |  |  | € million |
|  | 2018 |  |  | 2017 |
Corporate reorganisation – IPI, PIS and COFINS taxes and penalties(a) |  |  | 2,032 |  |  |  | 2,092 |
Inputs for PIS and COFINS taxes |  |  | 52 |  |  |  | 16 |
Goodwill amortisation |  |  | 177 |  |  |  | 121 |
Other tax assessments – approximately 600 cases |  |  | 916 |  |  |  | 1,095 |
Total Brazil Tax |  |  | 3,177 |  |  |  | 3,324 |
Brazil other |  |  | 67 |  |  |  | 19 |
Contingent liabilities outside Brazil |  |  | 414 |  |  |  | 324 |
Total contingent liabilities |  |  | 3,658 |  |  |  | 3,667 |
(a) | During 2004, and in common with many other businesses operating in Brazil, one of our Brazilian subsidiaries received a notice of infringement from the Federal Revenue Service in respect of indirect taxes. The notice alleges that a 2001 reorganisation of our local corporate structure was undertaken without valid business purpose. The 2001 reorganisation was comparable with restructurings done by many companies in Brazil. The original dispute was resolved in the courts in the Group’s favour. However, in 2013 a new assessment was raised in respect of a similar matter. Additionally, during the course of 2014 and again in 2017 and in 2018 other notices of infringement were issued based on the same grounds argued in the previous assessments. The total amount of the tax assessments in respect of this matter is €2,032 million (2017: €2,092 million). The judicial process in Brazil is likely to take a number of years to conclude.

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- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2017-01-01 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2017-03-01&anchor=para_94&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2017-01-01 -Paragraph 97 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2017-03-01&anchor=para_97&doctype=Standard -URIDate 2017-03-09 + Details
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