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Operating costs and non-underlying items (Tables)
 12 Months Ended
Dec. 31, 2020
Text Block [Abstract]  
Gross Profit and Operating Cost
   
€ million
   € million   € million 
   
2020
   2019   2018 
Turnover
  
 
50,724
 
   51,980    50,982 
Cost of sales
  
 
(28,684
) 
   (29,102)    (28,703) 
of which:
               
   
 
 
   
 
 
   
 
 
 
Distribution costs
  
 
(3,104
) 
   (3,089)    (3,057) 
Production costs
  
 
(3,696
) 
   (3,701)    (3,732) 
Raw and packaging materials and goods purchased for resale
  
 
(20,400
) 
   (20,769)    (20,516) 
Other
  
 
(1,484
) 
   (1,543)    (1,398) 
   
 
 
   
 
 
   
 
 
 
Gross profit
  
 
22,040
 
   22,878    22,279 
Selling and administrative expenses
  
 
(12,673
) 
   (12,931)    (12,816) 
of which:
               
   
 
 
   
 
 
   
 
 
 
Brand and marketing investment
  
 
(7,091
) 
   (7,272)    (7,150) 
Overheads
   (5,582
)
 		   (5,659)    (5,666) 
of which: Research and development
   (800
)
 		   (840)    (900) 
   
 
 
   
 
 
   
 
 
 
Non-underlying
items within operating profit before tax
  
 
(1,064
) 
   (1,239)    3,176 
   
 
 
   
 
 
   
 
 
 
Operating profit
  
 
8,303
 
   8,708    12,639 
   
 
 
   
 
 
   
 
 
 
Non-underlying Items
   
€ million
   € million   € million 
   
2020
   2019   2018 
Non-underlying
items within operating profit before tax
  
 
(1,064
) 
   (1,239)    3176 
   
 
 
   
 
 
   
 
 
 
Acquisition and disposal-related costs
  
 
(69
) 
   (132)    76 
Gain on disposal of group companies
(a)
  
 
8
 
   70    4,331 
Restructuring costs
(b)
  
 
(916
) 
   (1,159)    (914) 
Impairments
(c)
  
 
—  
 
   (18)    (208) 
Other
(d)
  
 
(87
) 
   —      (109) 
   
 
 
   
 
 
   
 
 
 
Tax on
non-underlying
items within operating profit
  
 
272
 
   309    (259) 
   
 
 
   
 
 
   
 
 
 
Non-underlying
items within operating profit after tax
  
 
(792
) 
   (930)    2,917 
   
 
 
   
 
 
   
 
 
 
Non-underlying
items not in operating profit but within net profit before tax
  
 
(36
) 
   35    154 
   
 
 
   
 
 
   
 
 
 
Share of gain on disposal of Spreads business in Portugal JV
  
 
—  
 
   3    32 
Interest related to the UK tax audit of intangible income and centralised services
  
 
(56
) 
   —      —   
Net monetary gain arising from hyperinflationary economies
  
 
20
 
   32    122 
   
 
 
   
 
 
   
 
 
 
Tax impact of
non-underlying
items not in operating profit but within net profit
  
 
(146
) 
   (196)    (29) 
   
 
 
   
 
 
   
 
 
 
Impact of US tax reform
  
 
—  
 
   —      (29) 
Taxes related to the reorganisation of our European business
  
 
(58
) 
   (175)    —   
Taxes related to share buyback as part of Unification
  
 
(30
) 
   —      —   
Taxes related to the UK tax audit of intangible income and centralised services
  
 
(53
) 
   —      —   
Hyperinflation adjustment for Argentina deferred tax
  
 
(5
) 
   (21)    —   
   
 
 
   
 
 
   
 
 
 
Non-underlying
items not in operating profit but within net profit after tax
  
 
(182
) 
   (161)    125 
   
 
 
   
 
 
   
 
 
 
Non-underlying
items after tax
(e)
  
 
(974
) 
   (1,091)    3,042 
   
 
 
   
 
 
   
 
 
 
Attributable to:
               
Non-controlling
interest
  
 
(23
) 
   (28)    18 
Shareholders’ equity
  
 
(951
) 
   (1,063)    3,024 
   
 
 
   
 
 
   
 
 
 
 
(a)
2020 gain relates to a laundry bar business disposal. 2019 includes a gain of €57
 
million relating to the disposal of Alsa. 2018 includes a gain of €4,331
 
million on disposal of spreads business.
(b)
Restructuring costs are comprised of various supply chain optimisation projects and organisational change programmes across markets.
(c)
2019 includes a charge of €18
 
million relating to an impairment of goodwill for a local business classified to held for sale.
(d)
2020 includes a charge of €87
 
million for litigation matters in relation to investigations by national competition authorities.
(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.