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Goodwill and Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block1 [abstract] |
Summary of Movements in Goodwill and Intangible Assets |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
|  |  |  |  |  |  |  | Finite-life intangible assets |  |  |  |
|  |  |  |  | Indefinite-life |  |  |  |  |  |  |
Movements during 2018 |  | Goodwill |  |  | intangible assets |  |  | Software |  |  | Other |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2018 |  |  | 18,042 |  |  |  | 10,275 |  |  |  | 2,499 |  |  |  | 1,090 |  |  |  | 31,906 |
Hyperinflation restatement to 1 January 2018 |  |  | 244 |  |  |  | 25 |  |  |  | 3 |  |  |  | — |  |  |  | 272 |
Acquisitions of group companies |  |  | 470 |  |  |  | 825 |  |  |  | — |  |  |  | 12 |  |  |  | 1,307 |
Disposals of group companies |  |  | (1 | ) |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (2 | )
Reclassification to held for sale(a) |  |  | (227 | ) |  |  | (55 | ) |  |  | (1 | ) |  |  | — |  |  |  | (283 | )
Reclassification from held for sale |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | — |  |  |  | 9 |
Additions |  |  | — |  |  |  | — |  |  |  | 201 |  |  |  | 2 |  |  |  | 203 |
Disposals |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (15 | ) |  |  | (15 | )
Currency retranslation |  |  | (151 | ) |  |  | 156 |  |  |  | (15 | ) |  |  | 14 |  |  |  | 4 |
Hyperinflationary adjustment |  |  | 125 |  |  |  | 13 |  |  |  | 2 |  |  |  | — |  |  |  | 140 |
31 December 2018 |  |  | 18,502 |  |  |  | 11,247 |  |  |  | 2,689 |  |  |  | 1,103 |  |  |  | 33,541 |
Accumulated amortisation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2018 |  |  | (1,161 | ) |  |  | (14 | ) |  |  | (1,637 | ) |  |  | (693 | ) |  |  | (3,505 | )
Hyperinflation restatement to 1 January 2018 |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | (3 | )
Amortisation/impairment for the year |  |  | — |  |  |  | (198 | ) |  |  | (297 | ) |  |  | (61 | ) |  |  | (556 | )
Disposals |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | 14 |
Currency retranslation |  |  | — |  |  |  | — |  |  |  | 12 |  |  |  | (8 | ) |  |  | 4 |
Hyperinflationary adjustment |  |  | — |  |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | (2 | )
31 December 2018 |  |  | (1,161 | ) |  |  | (212 | ) |  |  | (1,927 | ) |  |  | (748 | ) |  |  | (4,048 | )
Net book value 31 December 2018(b) |  |  | 17,341 |  |  |  | 11,035 |  |  |  | 762 |  |  |  | 355 |  |  |  | 29,493 |
|  | € million |  |  | € million |  |  | € million |  |  | € million |  |  | € million |
|  |  |  |  |  |  |  | Finite-life intangible assets |  |  |  |
|  |  |  |  | Indefinite-life |  |  |  |  |  |  |
Movements during 2017 |  | Goodwill |  |  | intangible assets |  |  | Software |  |  | Other |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | 18,789 |  |  |  | 8,358 |  |  |  | 2,578 |  |  |  | 1,068 |  |  |  | 30,793 |
Acquisitions of group companies |  |  | 2,557 |  |  |  | 2,622 |  |  |  | — |  |  |  | 88 |  |  |  | 5,267 |
Reclassification to held for sale(a) |  |  | (2,228 | ) |  |  | (82 | ) |  |  | (1 | ) |  |  | — |  |  |  | (2,311 | )
Reclassification from held for sale |  |  | 28 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 28 |
Additions |  |  | — |  |  |  | — |  |  |  | 153 |  |  |  | 1 |  |  |  | 154 |
Disposals |  |  | — |  |  |  | — |  |  |  | (78 | ) |  |  | (1 | ) |  |  | (79 | )
Currency retranslation |  |  | (1,104 | ) |  |  | (623 | ) |  |  | (153 | ) |  |  | (66 | ) |  |  | (1,946 | )
31 December 2017 |  |  | 18,042 |  |  |  | 10,275 |  |  |  | 2,499 |  |  |  | 1,090 |  |  |  | 31,906 |
Accumulated amortisation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 January 2017 |  |  | (1,165 | ) |  |  | (13 | ) |  |  | (1,484 | ) |  |  | (698 | ) |  |  | (3,360 | )
Amortisation/impairment for the year |  |  | — |  |  |  | — |  |  |  | (324 | ) |  |  | (41 | ) |  |  | (365 | )
Disposals |  |  | — |  |  |  | — |  |  |  | 78 |  |  |  | 1 |  |  |  | 79 |
Currency retranslation |  |  | 4 |  |  |  | (1 | ) |  |  | 93 |  |  |  | 45 |  |  |  | 141 |
31 December 2017 |  |  | (1,161 | ) |  |  | (14 | ) |  |  | (1,637 | ) |  |  | (693 | ) |  |  | (3,505 | )
Net book value 31 December 2017(b) |  |  | 16,881 |  |  |  | 10,261 |  |  |  | 862 |  |  |  | 397 |  |  |  | 28,401 |
(a) | Goodwill and intangibles amounting to €283 million has been reclassified as held for sale in relation to the Spreads and Alsa baking and dessert businesses. In 2017 €2,311 million goodwill and intangibles related to Spreads business were reclassified as held for sale.
(b) | Within the indefinite-life intangible assets there are three brands that have a significant carrying value: Knorr €1,789 million (2017: €1,770 million), Carver Korea €1,534 million (2017: € 1,520 million) and Hellmann’s €1,195 million (2017: €1,160 million).
Summary of Goodwill and Indefinite-life Intangible Assets Held in Significant CGUs | The goodwill and indefinite-life intangible assets held in the significant CGUs are:
|  | € billion |  |  | € billion |
|  |  |  |  | Indefinite-life |
|  |  |  |  | intangible |
2018 CGUs |  | Goodwill |  |  | assets |
Foods & Refreshment Europe |  |  | 3.9 |  |  |  | 1.6 |
Foods & Refreshment The Americas |  |  | 3.9 |  |  |  | 2.1 |
Beauty & Personal Care The Americas |  |  | 4.0 |  |  |  | 2.8 |
Beauty & Personal Care Asia/AMET/RUB |  |  | 1.7 |  |  |  | 2.0 |
|  | € billion |  |  | € billion |
|  |  |  |  | Indefinite-life |
2017 CGUs |  | Goodwill |  |  | intangible assets |
Foods (excluding spreads) Europe |  |  | 4.5 |  |  |  | 1.6 |
Foods (excluding spreads) The Americas |  |  | 2.8 |  |  |  | 1.4 |
Foods (excluding spreads) Asia/AMET/RUB |  |  | 1.5 |  |  |  | 0.4 |
Beauty & Personal Care The Americas |  |  | 2.5 |  |  |  | 1.5 |
Summary of Key Assumptions Used in Discounted Cash Flow Projections | For the significant CGUs, the following key assumptions were used in the discounted cash flow projections:
|  | Foods & |  |  | Foods & |  |  | Beauty & |  |  | Beauty & |
|  | Refreshment |  |  | Refreshment |  |  | Personal Care |  |  | Personal Care |
|  |  |  |  |  |  |  | The |  |  | Asia/ |
|  | Europe |  |  | The Americas |  |  | Americas |  |  | AMET/RUB |
Longer-term sustainable growth rates |  |  | 1.2 | % |  |  | 1.6 | % |  |  | 1.6 | % |  |  | 3.8 | %
Average near-term nominal growth rates |  |  | 0.0 | % |  |  | 0.7 | % |  |  | 2.8 | % |  |  | 3.9 | %
Average operating margins |  |  | 16 | % |  |  | 15 | % |  |  | 20 | % |  |  | 22 | %

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