Guarantor Financial Information (Tables)

9 Months Ended

Sep. 30, 2014

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

Condensed Consolidated Statement of Comprehensive Income

The Nielsen Company B.V.

Condensed Consolidating Statement of Comprehensive Income (Unaudited)

For the three months ended September 30, 2014

(IN MILLIONS)	Parent			Issuers			Guarantor			Non- Guarantor			Elimination			Consolidated
Revenues	$	—		$	—		$	851		$	721		$	—		$	1,572
Cost of revenues, exclusive of depreciation and amortization shown separately below		—			—			311			337			—			648
Selling, general and administrative expenses, exclusive of depreciation and amortization shown separately below		—			—			230			236			—			466
Depreciation and amortization		—			—			108			31			—			139
Restructuring charges		—			—			5			1			—			6
Operating income		—			—			197			116			—			313
Interest income		—			215			12			2			(228	)		1
Interest expense		—			(70	)		(219	)		(13	)		228			(74	)
Foreign currency exchange transaction gains/(losses), net		—			—			3			(2	)		—			1
Other (expense)/income, net		—			(51	)		(19	)		18			—			(52	)
Income/(loss) from continuing operations before income taxes and equity in net income of subsidiaries and affiliates		—			94			(26	)		121			—			189
Provision for income taxes		—			(23	)		(40	)		(32	)		—			(95	)
Equity in net income of subsidiaries		94			20			160			—			(274	)		—
Net income		94			91			94			89			(274	)		94
Less net income attributable to noncontrolling interests		—			—			—			1			—			1
Net income attributable to controlling interest		94			91			94			88			(274	)		93
Total other comprehensive loss		(162	)		(172	)		(162	)		(261	)		595			(162	)
Total comprehensive loss		(68	)		(81	)		(68	)		(172	)		321			(68	)
Comprehensive loss attributable to noncontrolling interests		—			—			—			(1	)		—			(1	)
Total comprehensive loss attributable to controlling interest	$	(68	)		(81	)		(68	)		(171	)		321			(67	)

The Nielsen Company B.V.

Condensed Consolidating Statement of Comprehensive Income (Unaudited)

For the three months ended September 30, 2013

(IN MILLIONS)	Parent		Issuers			Guarantor			Non- Guarantor			Elimination			Consolidated
Revenues	$	—	$	—		$	675		$	712		$	—		$	1,387
Cost of revenues, exclusive of depreciation and amortization shown separately below		—		—			251			322			—			573
Selling, general and administrative expenses, exclusive of depreciation and amortization shown separately below		—		—			212			221			—			433
Depreciation and amortization		—		—			89			28			—			117
Restructuring charges		—		—			12			8			—			20
Operating income		—		—			111			133			—			244
Interest income		—		170			24			4			(197	)		1
Interest expense		—		(74	)		(189	)		(12	)		197			(78	)
Foreign currency exchange transaction gains/(losses), net		—		—			2			(9	)		—			(7	)
Other income/(expense), net		—		—			34			(22	)		—			12
Income/(loss) from continuing operations before income taxes and equity in net income/(loss) of subsidiaries and affiliates		—		96			(18	)		94			—			172
(Provision)/benefit for income taxes		—		(15	)		30			(55	)		—			(40	)
Equity in net income of subsidiaries		135		56			123			—			(314	)		—
Equity in net (loss)/income of affiliates		—		—			(1	)		1			—			—
Net income from continuing operations		135		137			134			40			(314	)		132
Discontinued operations, net of tax		—		—			1			(1	)		—			—
Net income		135		137			135			39			(314	)		132
Less net loss attributable to noncontrolling interest		—		—			—			(3	)		—			(3	)
Net income attributable to controlling interest		135		137			135			42			(314	)		135
Total other comprehensive income		53		61			53			110			(222	)		55
Total other comprehensive income attributable to noncontrolling interest		—		—			—			2			—			2
Total other comprehensive income attributable to controlling interest		53		61			53			108			(222	)		53
Total comprehensive income		188		198			188			149			(536	)		187
Comprehensive loss attributable to noncontrolling interests		—		—			—			(1	)		—			(1	)
Total comprehensive income attributable to controlling interest	$	188	$	198		$	188		$	150		$	(536	)	$	188

The Nielsen Company B.V.

Condensed Consolidated Statement of Comprehensive Income (Unaudited)

For the nine months ended September 30, 2014

(IN MILLIONS)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated
Revenues	$	—		$	—		$	2,505		$	2,150		$	—		$	4,655
Cost of revenues, exclusive of depreciation and amortization shown separately below		—			—			947			1,020			—			1,967
Selling, general and administrative expenses, exclusive of depreciation and amortization shown separately below		—			—			717			719			—			1,436
Depreciation and amortization		—			—			333			92			—			425
Restructuring charges		—			—			29			14			—			43
Operating income		—			—			479			305			—			784
Interest income		—			636			35			7			(675	)		3
Interest expense		—			(217	)		(649	)		(38	)		675			(229	)
Foreign currency exchange transaction gains/(losses), net		—			—			3			(35	)		—			(32	)
Other (expense)/income, net		—			(96	)		129			(133	)		—			(100	)
Income/(loss) from continuing operations before income taxes and equity in net income/(loss) of subsidiaries and affiliates		—			323			(3	)		106			—			426
Provision for income taxes		—			(80	)		(87	)		(40	)		—			(207	)
Equity in net income/(loss) of subsidiaries		221			(20	)		312			—			(513	)		—
Equity in net (loss)/income of affiliates		—			—			(1	)		3			—			2
Net income		221			223			221			69			(513	)		221
Total other comprehensive loss		(124	)		(150	)		(125	)		(235	)		510			(124	)
Total comprehensive income/(loss)		97			73			96			(166	)		(3	)		97
Comprehensive loss attributable to noncontrolling interests		—			—			—			(2	)		—			(2	)
Total comprehensive income/(loss) attributable to controlling interests	$	97			73			96			(164	)		(3	)		99

The Nielsen Company B.V.

Condensed Consolidated Statement of Comprehensive Income (Unaudited)

For the nine months ended September 30, 2013

(IN MILLIONS)	Parent			Issuer			Guarantor			Non- Guarantor			Elimination			Consolidated
Revenues	$	—		$	—		$	2,013		$	2,079		$	—		$	4,092
Cost of revenues, exclusive of depreciation and amortization shown separately below		—			—			759			973			—			1,732
Selling, general and administrative expenses, exclusive of depreciation and amortization shown separately below		—			—			628			679			—			1,307
Depreciation and amortization		—			—			274			90			—			364
Restructuring charges		—			—			31			32			—			63
Operating income		—			—			321			305			—			626
Interest income		—			530			48			13			(589	)		2
Interest expense		—			(224	)		(555	)		(37	)		589			(227	)
Foreign currency exchange transaction gains/(losses), net		—			—			2			(25	)		—			(23	)
Other (expense)/income, net		—			(12	)		98			(86	)		—			—
Income/(loss) from continuing operations before income taxes and equity in net income of subsidiaries and affiliates		—			294			(86	)		170			—			378
(Provision)/benefit for income taxes		—			(63	)		30			(71	)		—			(104	)
Equity in net income of subsidiaries		600			372			332			—			(1,304	)		—
Equity in net income of affiliates		—			—			—			3			—			3
Income from continuing operations		600			603			276			102			(1,304	)		277
Income/(loss) from discontinued operations, net of tax		—			—			324			(5	)		—			319
Net income		600			603			600			97			(1,304	)		596
Less net loss attributable to noncontrolling interests		—			—			—			(4	)		—			(4	)
Net income attributable to controlling interest		600			603			600			101			(1,304	)		600
Total other comprehensive loss		(46	)		(43	)		(45	)		(25	)		114			(45	)
Total other comprehensive income attributable to noncontrolling interests		—			—			—			1			—			1
Total other comprehensive loss attributable to controlling interests		(46	)		(43	)		(45	)		(26	)		114			(46	)
Total comprehensive income		554			560			555			72			(1,190	)		551
Comprehensive loss attributable to noncontrolling interests		—			—			—			(3	)		—			(3	)
Total comprehensive income attributable to controlling interests	$	554		$	560		$	555		$	75		$	(1,190	)	$	554

Condensed Consolidating Balance Sheet

The Nielsen Company B.V.

Condensed Consolidating Balance Sheet (Unaudited)

September 30, 2014

(IN MILLIONS)	Parent		Issuers		Guarantor		Non- Guarantor		Elimination			Consolidated
Assets:
Current assets
Cash and cash equivalents	$	—		20		17		318		—			355
Trade and other receivables, net		—		—		506		690		—			1,196
Prepaid expenses and other current assets		—		8		261		155		—			424
Intercompany receivables		5		180		185		181		(551	)		—
Total current assets		5		208		969		1,344		(551	)		1,975
Non-current assets
Property, plant and equipment, net		—		—		321		204		—			525
Goodwill		—		—		5,574		2,141		—			7,715
Other intangible assets, net		—		—		4,296		420		—			4,716
Deferred tax assets		1		—		65		30		—			96
Other non-current assets		—		47		153		127		—			327
Equity investment in subsidiaries		5,531		1,750		7,502		—		(14,783	)		—
Intercompany loans		—		10,494		635		1,223		(12,352	)		—
Total assets	$	5,537	$	12,499	$	19,515	$	5,489	$	(27,686	)	$	15,354
Liabilities and equity:
Current liabilities
Accounts payable and other current liabilities	$	—	$	80	$	326	$	503	$	—		$	909
Deferred revenues		—		—		181		131		—			312
Income tax liabilities		2		—		157		42		—			201
Current portion of long-term debt, capital lease obligations and short-term borrowings		—		99		12		89		—			200
Intercompany payables		5		—		371		175		(551	)		—
Total current liabilities		7		179		1,047		940		(551	)		1,622
Non-current liabilities
Long-term debt and capital lease obligations		—		6,395		93		20		—			6,508
Deferred tax liabilities		—		74		697		68		—			839
Intercompany loans		—		64		11,651		637		(12,352	)		—
Other non-current liabilities		2		5		496		269		—			772
Total liabilities		9		6,717		13,984		1,934		(12,903	)		9,741
Total stockholders’ equity		5,528		5,782		5,531		3,470		(14,783	)		5,528
Noncontrolling interests		—		—		—		85		—			85
Total equity		5,528		5,782		5,531		3,555		(14,783	)		5,613
Total liabilities and equity	$	5,537	$	12,499	$	19,515	$	5,489	$	(27,686	)	$	15,354

The Nielsen Company B.V.

Condensed Consolidating Balance Sheet

December 31, 2013

(IN MILLIONS)	Parent		Issuers		Guarantor		Non- Guarantor		Elimination			Consolidated
Assets:
Current assets
Cash and cash equivalents	$	—	$	—	$	205	$	347	$	—		$	552
Trade and other receivables, net		—		—		447		747		—			1,194
Prepaid expenses and other current assets		—		11		225		138		—			374
Intercompany receivables		—		190		169		176		(535	)		—
Total current assets		—		201		1,046		1,408		(535	)		2,120
Non-current assets
Property, plant and equipment, net		—		—		327		233		—			560
Goodwill		—		—		5,493		2,191		—			7,684
Other intangible assets, net		—		—		4,360		421		—			4,781
Deferred tax assets		1		7		57		50		—			115
Other non-current assets		—		39		99		118		—			256
Equity investment in subsidiaries		5,730		2,093		7,632		—		(15,455	)		—
Intercompany loans		—		10,224		495		1,289		(12,008	)		—
Total assets	$	5,731	$	12,564	$	19,509	$	5,710	$	(27,998	)	$	15,516
Liabilities and equity:
Current liabilities
Accounts payable and other current liabilities	$	—	$	47	$	367	$	606	$	—		$	1,020
Deferred revenues		—		—		154		152		—			306
Income tax liabilities		—		—		13		42		—			55
Current portion of long-term debt, capital lease obligations and short-term borrowings		—		136		11		1		—			148
Intercompany payables		—		5		377		153		(535	)		—
Total current liabilities		—		188		922		954		(535	)		1,529
Non-current liabilities
Long-term debt and capital lease obligations		—		6,388		86		18		—			6,492
Deferred tax liabilities		—		74		720		70		—			864
Intercompany loans		—		—		11,513		495		(12,008	)		—
Other non-current liabilities		2		8		538		277		—			825
Total liabilities		2		6,658		13,779		1,814		(12,543	)		9,710
Total stockholders’ equity		5,729		5,906		5,730		3,818		(15,455	)		5,728
Noncontrolling interests		—		—		—		78		—			78
Total equity		5,729		5,906		5,730		3,896		(15,455	)		5,806
Total liabilities and equity	$	5,731	$	12,564	$	19,509	$	5,710	$	(27,998	)	$	15,516

Condensed Consolidating Statement of Cash Flows

The Nielsen Company B.V.

Condensed Consolidating Statement of Cash Flows (Unaudited)

For the nine months ended September 30, 2014

(IN MILLIONS)	Parent			Issuers			Guarantor			Non- Guarantor			Consolidated
Net cash provided by operating activities	$	—		$	452		$	109		$	129		$	690
Investing activities:
Acquisition of subsidiaries and affiliates, net of cash acquired		—			—			(121	)		(82	)		(203	)
Additions to property, plant and equipment and other assets		—			—			(63	)		(33	)		(96	)
Additions to intangible assets		—			—			(159	)		(19	)		(178	)
Other investing activities		—			—			(5	)		—			(5	)
Net cash used in investing activities		—			—			(348	)		(134	)		(482	)
Financing activities:
Repayments of debt		—			(4,572	)		—			(1	)		(4,573	)
Proceeds from the issuance of debt, net of issuance costs					4,544			—			—			4,544
Capital contributions to parent		(240	)		—			—			—			(240	)
Activity under stock plans		—			—			(6	)		(5	)		(11	)
Settlement of intercompany and other financing activities		240			(404	)		57			16			(91	)
Net cash (used in)/provided by financing activities		—			(432	)		51			10			(371	)
Effect of exchange-rate changes on cash and cash equivalents		—			—			—			(34	)		(34	)
Net increase/(decrease) in cash and cash equivalents		—			20			(188	)		(29	)		(197	)
Cash and cash equivalents at beginning of period		—			—			205			347			552
Cash and cash equivalents at end of period	$	—		$	20		$	17		$	318		$	355

The Nielsen Company B.V.

Condensed Consolidated Statement of Cash Flows (Unaudited)

For the nine months ended September 30, 2013

(IN MILLIONS)	Parent			Issuers			Guarantor			Non- Guarantor			Consolidated
Net cash provided by operating activities	$	—		$	409		$	13		$	168		$	590
Investing activities:
Acquisition of subsidiaries and affiliates, net of cash acquired		—			—			(1,195	)		(7	)		(1,202	)
Proceeds from sale of subsidiaries and affiliates, net		—			—			934			—			934
Additions to property, plant and equipment and other assets		—			—			(34	)		(45	)		(79	)
Additions to intangible assets		—			—			(161	)		(15	)		(176	)
Net cash used in investing activities		—			—			(456	)		(67	)		(523	)
Financing activities:
Proceeds from the issuance of debt, net of issuance costs		—			2,481			20			4			2,505
Repayments of debt		—			(1,933	)		—			—			(1,933	)
Increase in other short-term borrowings		—			—			—			12			12
Capital contributions to parent		(163	)		—			—			—			(163	)
Activity under stock plans		—			—			(4	)		(3	)		(7	)
Settlement of intercompany and other financing activities		163			(957	)		773			(3	)		(24	)
Net cash (used in)/provided by financing activities		—			(409	)		789			10			390
Effect of exchange-rate changes on cash and cash equivalents		—			—			(2	)		(17	)		(19	)
Net increase in cash and cash equivalents		—			—			344			94			438
Cash and cash equivalents at beginning of period		—			—			24			263			287
Cash and cash equivalents at end of period	$	—		$	—		$	368		$	357		$	725