XML 40 R32.htm IDEA: XBRL DOCUMENT v3.19.2
Significant Items Within the Income Statement - Summary of Non-underlying Items Related to Gross Profit and Operating Costs (Detail) - EUR (€)
€ in Millions
 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Disclosure of non underlying items [abstract]    
Acquisition and disposal-related credit/(costs) [1] € (77) € 148
Gain/(loss) on disposal of group companies [2] 66  
Restructuring costs (454) (367)
Impairment and other one-off items [3]   (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 [4] (344) (297)
Attributable to:    
Non-controlling interests (8) (10)
Shareholders' equity € (336) € (287) [5]
[1] 2018 includes a credit of €277 million from early settlement of contingent consideration relating to Blueair.
[2] 2019 includes a gain of €60 million relating to disposal of Alsa baking and dessert business.
[3] 2018 includes a charge of €208 million relating to impairment of Blueair intangible asset.
[4] 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.
[5] Restated following adoption of IFRS 16. Refer note 1 and note 9.