Cost Analysis

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Cost Analysis

4.  Cost Analysis

            Continuing operations

	2019 €m		2018 €m		2017 €m
Cost of sales analysis
Raw materials and goods for resale		5,216		5,058		4,785
Employment costs (note 7)		3,467		3,155		2,869
Energy conversion costs		1,307		1,222		1,004
Repairs and maintenance		980		882		811
Depreciation, amortisation and impairment (i)		1,225		939		830
Change in inventory		(62)		(179)		(117)
Other production expenses (primarily sub-contractor costs)		4,713		4,495		4,093
Total		16,846		15,572		14,275
Operating costs analysis
Selling and distribution costs		4,062		3,822		3,561
Administrative expenses		1,727		1,776		1,890
Total		5,789		5,598		5,451

(i)   Depreciation, amortisation and impairment analysis

	Cost of sales						Operating costs						Total
	2019 €m		2018 €m		2017 €m		2019 €m		2018 €m		2017 €m		2019 €m		2018 €m		2017 €m
Depreciation and depletion (note 15, 22)		1,219		903		830		223		127		121		1,442		1,030		951
Amortisation of intangible assets (note 16)		-		-		-		57		59		52		57		59		52
Impairment of property, plant and equipment (note 15)		6		36		-		1		-		-		7		36		-
Impairment of intangible assets (note 16)		-		-		-		-		20		-		-		20		-
Total		1,225		939		830		281		206		173		1,506		1,145		1,003