XML 25 R17.htm IDEA: XBRL DOCUMENT v3.21.2
Assets and Liabilities Held for Sale
 6 Months Ended
Jun. 30, 2021
Text Block [Abstract]  
Assets and Liabilities Held for Sale
10    ASSETS AND LIABILITIES HELD FOR SALE
Included within assets and liabilities held for sale as at 30 June 2021 are those relating to a number of small Beauty & Personal Care and Foods & Refreshment brands. Whilst no disposal has been agreed, we have received
non-binding
offers for these brands.
 
€ million
    30 June
2021
Total		      31 December
2020
Total		  
Property, plant and equipment held for sale
   
 
2
 
   
 
17
 
    
 
 
     
 
 
  
Disposal groups held for sale
                  
Non-current
assets
      710        5  
Current assets
      116        6  
    
 
 
     
 
 
  
Assets held for sale
   
 
828
 
   
 
28
 
    
 
 
     
 
 
  
Current liabilities
      50        1  
Non-current
liabilities
      108        —    
    
 
 
     
 
 
  
Liabilities held for sale
   
 
158
 
   
 
1
 
    
 
 
     
 
 
  
Non-current
assets held for sale are mainly goodwill and brand trademarks.
Non-current
liabilities are mainly deferred tax associated with these brand trademarks.
On disposal of an asset or disposal group the associated currency translation difference, including amounts previously reported within equity, is reclassified to the income statement as part of the gain or loss on disposal. This is estimated to be a €55 million gain.