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Operating Costs and Non-underlying Items (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block1 [abstract] |
Gross Profit and Operating Cost |
|  | € million 2018 |  |  | € million 2017 |  |  | € million 2016 |
Turnover |  |  | 50,982 |  |  |  | 53,715 |  |  |  | 52,713 |
Cost of sales |  |  | (28,769 | ) |  |  | (30,547 | ) |  |  | (30,229 | )
of which: Distribution costs |  |  | (3,098 | ) |  |  | (3,241 | ) |  |  | (3,246 | )
Gross profit |  |  | 22,213 |  |  |  | 23,168 |  |  |  | 22,484 |
Selling and administrative expenses |  |  | (9,678 | ) |  |  | (14,311 | ) |  |  | (14,683 | )
of which: Brand and marketing investment |  |  | (7,164 | ) |  |  | (7,566 | ) |  |  | (7,731 | )
Research and development |  |  | (900 | ) |  |  | (900 | ) |  |  | (978 | )
Operating profit |  |  | 12,535 |  |  |  | 8,857 |  |  |  | 7,801 |
Non-underlying Items |
|  | € million 2018 |  |  | € million 2017 |  |  | € million 2016 |
Non-underlying items within operating profit before tax |  |  | 3176 |  |  |  | (543 | ) |  |  | (823 | )
Acquisition and disposal-related costs(a) |  |  | 76 |  |  |  | (159 | ) |  |  | (132 | )
Gain/(loss) on disposal of group companies(b) |  |  | 4,331 |  |  |  | 334 |  |  |  | (95 | )
Restructuring costs |  |  | (914 | ) |  |  | (638 | ) |  |  | (578 | )
Impairments and other one-off items(c) |  |  | (317 | ) |  |  | (80 | ) |  |  | (18 | )
Tax on non-underlying items within operating profit |  |  | (259 | ) |  |  | 77 |  |  |  | 213 |
Non-underlying items within operating profit after tax |  |  | 2,917 |  |  |  | (466 | ) |  |  | (610 | )
Non-underlying items not in operating profit but within net profit before tax |  |  | 154 |  |  |  | (382 | ) |  |  | — |
Premium paid on buyback of preference shares |  |  | — |  |  |  | (382 | ) |  |  | — |
Share of gain on disposal of Spreads business in Portugal JV |  |  | 32 |  |  |  | — |  |  |  | — |
Net monetary gain arising from hyperinflationary economies |  |  | 122 |  |  |  | — |  |  |  | — |
Tax impact of non-underlying items not in operating profit but within net profit |  |  | (29 | ) |  |  | 578 |  |  |  | — |
Tax on premium paid on buyback of preference shares (non deductible) |  |  | — |  |  |  | — |  |  |  | — |
Impact of US tax reform(d) |  |  | (29 | ) |  |  | 578 |  |  |  | — |
Non-underlying items not in operating profit but within net profit after tax |  |  | 125 |  |  |  | 196 |  |  |  | — |
Non-underlying items after tax(e) |  |  | 3,042 |  |  |  | (270 | ) |  |  | (610 | )
Attributable to: |  |  |  |  |  |  |  |  |  |  |  |
Non-controlling interest |  |  | 18 |  |  |  | (8 | ) |  |  | (9 | )
Shareholders’ equity |  |  | 3,024 |  |  |  | (262 | ) |  |  | (601 | )
(a) | 2018 includes a credit of €277 million from early settlement of contingent consideration relating to Blueair.
(b) | 2018 includes a gain of €4,331 million on disposal of spreads business. 2017 includes a gain of €309 million from the sale of AdeS soy beverage business in Latin America.
(c) | 2018 includes a charge of €208 million relating to impairment of Blueair intangible asset. Also included is a charge of €98 million for litigation matters comprised of €48 million for UK pension obligations and €50 million for legal cases in relation to investigations by national competition authorities. 2017 includes an €80 million charge for legal cases in relation to investigations by national competition authorities including those within Italy and South Africa. 2016 includes €18 million in foreign exchange losses resulting from remeasurement of the Argentinian business.
(d) | On 22 December 2017, HR1, formerly known as the Tax Cuts and Jobs Act was signed into law in the United States. As a result, tax benefit of €578 million was recognised in 2017, primarily due to re-measurement of deferred tax assets and liabilities at the new lower 21% federal tax rate.
(e) | Non-underlying items after tax is calculated as non-underlying items within operating profit after tax plus non-underlying items not in operating profit but within net profit after tax.
Other Significant Cost | Other significant cost items within operating costs include:
|  | Notes |  |  | € million 2018 |  |  | € million 2017 |  |  | € million 2016 |
Staff costs |  |  | 4A |  |  |  | (6,552 | ) |  |  | (6,712 | ) |  |  | (6,523 | )
Raw and packaging materials and goods purchased for resale |  |  |  |  |  |  | (20,526 | ) |  |  | (21,579 | ) |  |  | (21,122 | )
Amortisation of finite-life intangible assets and software |  |  | 9 |  |  |  | (348 | ) |  |  | (365 | ) |  |  | (310 | )
Depreciation of property, plant and equipment |  |  | 10 |  |  |  | (1,191 | ) |  |  | (1,173 | ) |  |  | (1,154 | )
Exchange gains/(losses): |  |  |  |  |  |  | (49 | ) |  |  | (214 | ) |  |  | (209 | )
On underlying transactions |  |  |  |  |  |  | (116 | ) |  |  | (51 | ) |  |  | (28 | )
On covering forward contracts |  |  |  |  |  |  | 67 |  |  |  | (163 | ) |  |  | (181 | )
Lease rentals: |  |  |  |  |  |  | (556 | ) |  |  | (557 | ) |  |  | (531 | )
Minimum operating lease payments |  |  |  |  |  |  | (568 | ) |  |  | (568 | ) |  |  | (536 | )
Less: Sub-lease income relating to operating lease agreements |  |  |  |  |  |  | 12 |  |  |  | 11 |  |  |  | 5 |

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