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Assets and Liabilities Held for Sale | 12 Months Ended
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Dec. 31, 2018
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Assets and Liabilities Held for Sale | 22. ASSETS AND LIABILITIES HELD FOR SALE Non-current assets and groups of assets and liabilities which comprise disposal groups are classified as ‘held for sale’ when all of the following criteria are met: a decision has been made to sell; the assets are available for sale immediately; the assets are being actively marketed; and a sale has been agreed or is expected to be concluded within 12 months of the balance sheet date. Immediately prior to classification as held for sale, the assets or groups of assets are remeasured in accordance with the Group’s accounting policies. Subsequently, assets and disposal groups classified as held for sale are valued at the lower of book value or fair value less disposal costs. Assets held for sale are neither depreciated nor amortised.
|  | € million |  |  | € million |
|  | 2018 |  |  | 2017 |
|  | Total |  |  | Total |
Property, plant and equipment held for sale |  |  | 4 |  |  |  | 30 |
Disposal groups held for sale(a)(b) |  |  |  |  |  |  |  |
Non-current assets |  |  |  |  |  |  |  |
Goodwill and intangibles |  |  | 82 |  |  |  | 2,311 |
Property, plant and equipment |  |  | 19 |  |  |  | 552 |
Deferred tax assets |  |  | — |  |  |  | 145 |
Other non-current assets |  |  | — |  |  |  | 1 |
|  |  | 101 |  |  |  | 3,009 |
Current assets |  |  |  |  |  |  |  |
Inventories |  |  | 8 |  |  |  | 130 |
Trade and other receivables |  |  | 2 |  |  |  | 18 |
Current tax assets |  |  | — |  |  |  | 13 |
Cash and cash equivalents |  |  | — |  |  |  | 19 |
Other |  |  | 4 |  |  |  | 5 |
|  |  | 14 |  |  |  | 185 |
Assets held for sale |  |  | 119 |  |  |  | 3,224 |
Current liabilities |  |  |  |  |  |  |  |
Trade payables and other current liabilities |  |  | 5 |  |  |  | 106 |
Current tax liabilities |  |  | — |  |  |  | 11 |
Provisions |  |  | — |  |  |  | 1 |
|  |  | 5 |  |  |  | 118 |
Non-current liabilities |  |  |  |  |  |  |  |
Pensions and post-retirement healthcare liabilities |  |  | 2 |  |  |  | 9 |
Provisions |  |  | — |  |  |  | 1 |
Financial liabilities |  |  | 1 |  |  |  | — |
Deferred tax liabilities |  |  | 3 |  |  |  | 42 |
|  |  | 6 |  |  |  | 52 |
Liabilities held for sale |  |  | 11 |  |  |  | 170 |
(a) | In 2018, disposal groups held for sale consists of assets mainly relating to Alsa baking and dessert business.
(b) | In 2017, disposal groups held for sale were primarily related to the Spreads business which was disposed during the year.

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- Definition The entire disclosure for non-current assets held for sale and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2017-01-01 -Section Presentation and disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2017-03-01&anchor=sect_Presentationanddisclosure&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Text block1 [abstract] + References No definition available. + Details
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