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Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2018

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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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