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Significant Items Within the Income Statement (Tables)
 6 Months Ended
Jun. 30, 2019
Text block [abstract]  
Non-underlying Items

€ million

    First Half  
     2019      2018  

Acquisition and disposal-related credit/(costs)(a)

      (77 )       148  

Gain/(loss) on disposal of group companies(b)

      66        –    

Restructuring costs

      (454 )       (367 ) 

Impairment and other one-off items(c)

      –          (219 ) 
  

 

 

     

 

 

  

Non-underlying items within operating profit before tax

      (465 )       (438 ) 

Tax on non-underlying items within operating profit

      89        170  
  

 

 

     

 

 

  

Non-underlying items within operating profit after tax

      (376 )       (268 ) 
  

 

 

     

 

 

  

Share of gain on disposal of Spreads business in Portugal JV

      3        –    

Net monetary gain arising from hyperinflationary economies

      29        –    
  

 

 

     

 

 

  

Non-underlying items not in operating profit but within net profit before tax

      32        –    

Tax impact of non-underlying items not in operating profit but within net profit:

      

Impact of US tax reform

      –          (29 ) 
  

 

 

     

 

 

  

Non-underlying items not in operating profit but within net profit after tax

      32        (29 ) 
  

 

 

     

 

 

  

Non-underlying items after tax(d)

      (344 )       (297 ) 
  

 

 

     

 

 

  

Attributable to:

      

Non-controlling interests

      (8 )       (10 ) 

Shareholders’ equity

      (336 )       (287 ) 

 

(a)

2018 includes a credit of €277 million from early settlement of contingent consideration relating to Blueair.
(b)

2019 includes a gain of €60 million relating to disposal of Alsa baking and dessert business.
(c)

2018 includes a charge of €208 million relating to impairment of Blueair intangible asset.
(d)

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.