Cost Analysis (Tables)

12 Months Ended

Dec. 31, 2018

Text block [abstract]

Summary of Cost of Sales and Operating Costs Analysis

	2018 €m		2017 €m		2016 €m
Cost of sales analysis
Raw materials and goods for resale		7,653		7,428		7,307
Employment costs (note 7)		3,155		2,869		2,725
Energy conversion costs		1,222		1,004		940
Repairs and maintenance		882		811		803
Depreciation, amortisation and impairment (i)		939		830		817
Change in inventory		(189)		(142)		(33	)
Other production expenses (primarily sub-contractor costs and equipment rental)		4,490		4,103		4,007
Total		18,152		16,903		16,566
Operating costs analysis
Selling and distribution costs		4,511		4,236		4,100
Administrative expenses		1,950		1,986		2,215
Total		6,461		6,222		6,315

(i) Depreciation, amortisation and impairment analysis

Summary of Depreciation, Amortisation and Impairment Analysis

	Cost of sales						Operating costs						Total
	2018 €m		2017 €m		2016 €m		2018 €m		2017 €m		2016 €m		2018 €m		2017 €m		2016 €m
Depreciation and depletion (note 15)		903		830		817		168		160		170		1,071		990		987
Amortisation of intangible assets (note 16)		-		-		-		61		61		62		61		61		62
Impairment of property, plant and equipment (note 15)		36		-		-		-		-		-		36		-		-
Impairment of intangible assets (note 16)		-		-		-		20		-		23		20		-		23
Total		939		830		817		249		221		255		1,188		1,051		1,072