Classifications

Classifications
Classifications
Classifications
Classifications
Sales
Cost of Sales (by function)
SG&A (by function)
Cost of Materials (by nature)
Personnel Expenses (by nature)
Depreciation and Amortization (by nature)
Other Operating Income, Net of Other Operating Expenses (by function)
Other Operating Income, Net of Other Operating Expenses (by nature)
Net Interest Expense or Income
Investment Income
Other Income
Other Expense
Tax Expense
Minority Interest
Net Profit/Loss
Cash and Marketable Securities
Trade Receivables
Inventories
Deferred Taxes - Current Asset
Other Current Assets
Non-Current Tangible Assets
Non-Current Intangible Assets
Deferred Taxes - Non-Current Asset
Other Non-Current Assets
Total Assets
Current Debt
Trade Payables
Other Current Liabilities
Deferred Taxes - Current Liability
Non-Current Debt
Deferred Taxes - Non-Current Liability
Other Non-Current Liabilities (non interest bearing)
Minority Interest
Preference Shares
Ordinary Shareholders' Equity
Total Liabilities and Shareholders' Equity
Profit Before Taxes and Interest
Taxes Paid
Net interest paid
Net Profit
Non-Operating Gains (Losses)
Non-Current Operating Accruals
Net (Investments in) or Liquidation of Operating Working Capital
Net (Investments in) or Liquidation of Operating Non-Current Assets
Net Debt (Repayment) or Issuance
Dividend (Payments)
Net Share (Repurchase) or Issuance
Beginning-of-year Shareholders' Equity
Unrealized Revaluations, Net of Transfers to Income
Recognized Actuarial Gains/Losses
Gains/Losses on Cash Flow Hedges
Foreign Exchange Gains/Losses
Net Profit
Capital Distributions/Contributions
Other Changes in Equity
Ending-of-year Shareholders' Equity
Income Statement in million (IFRS) 2005 2004
Turnover 39,672.0 38,566.0
Cost of sales -20,396.0 -19,856.0
Gross profit 19,276.0 18,710.0
Distribution and selling costs -9,292.0 -8,255.0
Administrative expenses -4,670.0 -6,216.0
Operating profit 5,314.0 4,239.0
Finance income 130.0 145.0
Finance costs -693.0 -717.0
Pensions and similar obligations -55.0 -58.0
Share of net profit/(loss) of joint ventures 47.0 39.0
Share of net profit/(loss) of associates -25.0 2.0
Other income from non-current investments 33.0 54.0
Profit before taxation 4,751.0 3,704.0
Taxation -1,249.0 -810.0
Net profit from continuing operations 3,502.0 2,894.0
Net profit from discontinuing operations 473.0 47.0
Minority interests -209.0 -186.0
Net profit 3,766.0 2,755.0
Operating expenses classified by nature in million (IFRS) 2005 2004
Staff costs -5,922.0 -5,889.0
Raw and packaging materials and goods purchased for resale -15,873.0 -15,017.0
Amortisation of finite-lived intangible assets and software -99.0 -64.0
Depreciation of property, plant and equipment -741.0 -750.0
Impairment of property, plant and equipment -49.0 -239.0
Advertising and promotions -4,999.0 -4,449.0
Research and development -953.0 -991.0
Restructuring costs -293.0 -621.0
Gain/(loss) on disposals of group companies 152.0 338.0
Impairment of goodwill and intangible assets -382.0 -1,003.0
Remuneration of auditors -22.0 -24.0
Lease rentals -440.0 -412.0
Other operating costs -4,737.0 -5,206.0
Balance Sheet in million (IFRS) 2005 2004
Goodwill 12,963.0 12,083.0
Intangible assets 5,092.0 4,924.0
Property, plant and equipment 6,492.0 6,181.0
Biological assets 37.0 33.0
Joint ventures and associates 84.0 54.0
Other non-current investments 720.0 698.0
Pension asset for funded schemes in surplus 1,036.0 625.0
Trade and other receivables due after more than one year 231.0 279.0
Deferred tax assets 1,703.0 1,491.0
Total noncurrent assets 28,358.0 26,368.0
Assets held for sale 217.0 0.0
Inventories 4,107.0 3,756.0
Trade and other current receivables 4,830.0 4,131.0
Other financial assets 335.0 1,013.0
Cash and cash equivalents 1,529.0 1,590.0
Total current assets 10,801.0 10,490.0
Total assets 39,376.0 36,858.0
Borrowings due within one year 5,942.0 5,155.0
Trade payables and other current liabilities 8,228.0 7,514.0
Current tax liabilities 430.0 718.0
Restructuring and other provisions 644.0 799.0
Total current liabilities 15,244.0 14,186.0
Liabilities held for sale 26.0 0.0
Borrowings due after more than one year 6,457.0 6,893.0
Trade payables and other liabilities due after more than one year 389.0 439.0
Non-current tax liabilities 213.0 278.0
Pension liability for funded schemes in deficit 2,415.0 2,339.0
Pension liability for unfunded schemes 4,202.0 3,740.0
Restructuring and other provisions 732.0 565.0
Deferred tax liabilities 933.0 789.0
Total non-current liabilities 15,341.0 15,043.0
Called up share capital 512.0 642.0
Share premium account 162.0 1,530.0
Other reserves -2,328.0 -2,555.0
Retained profit 10,015.0 7,647.0
Shareholders' equity 8,361.0 7,264.0
Minority interests 404.0 365.0
Total liabilities and shareholders' equity 39,376.0 36,858.0
Cash flow statement in million (IFRS) 2005 2004
Operating activities
Net profit 3,975.0 2,941.0
Adjustment for:
Taxation 1,301.0 836.0
Income tax paid -1571 -1378
Share of net profit of joint ventures/associates and other income from non-
current investments
-55.0 -95.0
Net finance costs 618.0 631.0
Depreciation and amortisation 843.0 821.0
Impairment losses 431.0 1,242.0
Changes in inventories -153.0 221.0
Changes in trade and other current receivables -36.0 298.0
Changes in trade payables and other current liabilities 382.0 28.0
Pensions and similar provisions less payments -532.0 -472.0
Restructuring and other provisions less payments -230.0 574.0
Elimination of (profits)/losses on disposals -789.0 -308.0
Non-cash charge for share-based compensation 192.0 218.0
Other adjustments -23.0 -10.0
Cash flows from operating activities 4,353.0 5,547.0
Interest received 130.0 168.0
Purchase of intangible assets -92.0 -89.0
Purchase of property, plant and equipment -914.0 -978.0
Disposal of property, plant and equipment 124.0 151.0
Sale and leaseback transactions resulting in operating leases 69.0 47.0
Acquisition of group companies, joint ventures and associates -20.0 -40.0
Consideration paid in respect of acquisitions made in previous years 0.0 -158.0
Disposal of group companies, joint ventures and associates 804.0 413.0
Payments received in advance for future disposals 0.0 101.0
Acquisition of other non-current investments -50.0 -25.0
Disposal of other non-current investments 83.0 68.0
Dividends from joint ventures, associates and other non-current investments 65.0 92.0
(Purchase)/sale of financial assets 316.0 130.0
Net cash flow from/(used in) investing activities 515.0 -120.0
Dividends paid on ordinary share capital -1,804.0 -1,720.0
Interest and preference dividends paid -643.0 -787.0
Additonal borrowings and change in short-term borrowings 3,968.0 2,966.0
Repayment of borrowings -4,795.0 -6,008.0
Sale and leaseback transactions resulting in finance leases 0.0 211.0
Capital element of finance lease rental payments -53.0 -59.0
Purchase of treasury stock -1,276.0 -332.0
Dividends paid and other payments (to)/from minority shareholders and joint
ventures
-218.0 -209.0
Net cash flow from/(used in) financing activities -4,821.0 -5,938.0
Net increase/(decrease) in cash and cash equivalents 47.0 -511.0
Cash and cash equivalents at the beginning of the year 1,406.0 1,428.0
Effect of foreign exchange rate changes -188.0 489.0
Cash and cash equivalents at year-end 1,265.0 1,406.0
Statement of changes in equity in million (IFRS) 2005 2004
Shareholders' equity at January 1 7,264.0 6,736.0
Accounting policy change - preference shares -1,502.0 0.0
Accounting policy change - other financial instruments 388.0 0.0
Fair value gains/(losses) net of tax 346.0 0.0
Actuarial gains/(losses) on pension schemes net of tax -49.0 -480.0
Currency retranslation gains/(losses) net of tax 185.0 81.0
Net profit 3,975.0 2,941.0
Minority interest total recognised income and expense for the year -249.0 -167.0
Preference dividends 0.0 -28.0
Final dividends previous year on ordinary capital -1,229.0 -1,116.0
Interim dividends current year on ordinary capital -638.0 -603.0
Conversion of preference shares 930.0
(Purchase) sale/reduction of treasury stock -1,262.0 -324.0
Share-based payment credit 186.0 222.0
Other movements in equity 16.0 2.0
Shareholders' equity at December 31 8,361.0 7,264.0
Income Statement Items Unilever
(m)
Unilever
(m)
2005 2004
40,375.0 35,057.0
Sales 0 0
Cost of Sales (by function) 0 0
SG&A (by function) 0 0
Other Operating Income, Net of Other Operating Expenses (by function) 0 0
Net Interest Expense or Income 0 0
Investment Income 0 0
Other Income 0 0
Other Expense 0 0
Tax Expense 0 0
Minority Interest 0 0
Net Profit/Loss 0 0
Operating income 0 0
Pretax income 0 0
Income after taxes 0 0
Pro forma Income Statement Items Unilever
(m)
Unilever
(m)
2005 2004
(34,358) (34,327)
Cost of Materials (by nature) 0 0
Personnel Expenses (by nature) 0 0
Depreciation and Amortization (by nature) 0 0
Other Operating Income, Net of Other Operating Expenses (by nature) 0 0
Common-sized Income Statement Unilever
(m)
Unilever
(m)
2005 2004
Sales 100.0% 100.0%
Cost of Sales (by function) #DIV/0! #DIV/0!
SG&A (by function) #DIV/0! #DIV/0!
Other Operating Income, Net of Other Operating Expenses (by function) #DIV/0! #DIV/0!
Net Interest Expense or Income #DIV/0! #DIV/0!
Investment Income #DIV/0! #DIV/0!
Other Income #DIV/0! #DIV/0!
Other Expense #DIV/0! #DIV/0!
Tax Expense #DIV/0! #DIV/0!
Minority Interest #DIV/0! #DIV/0!
Net Profit/Loss #DIV/0! #DIV/0!
Balance Sheet Items Unilever
(m)
Unilever
(m)
2005 2004
235,609 220,783
Cash and Marketable Securities 0 0
Trade Receivables 0 0
Inventories 0 0
Deferred Taxes - Current Asset 0 0
Other Current Assets 0 0
Non-Current Tangible Assets 0 0
Non-Current Intangible Assets 0 0
Deferred Taxes - Non-Current Asset 0 0
Other Non-Current Assets 0 0
Total Assets 0 0
Current Debt 0 0
Trade Payables 0 0
Other Current Liabilities 0 0
Deferred Taxes - Current Liability 0 0
Non-Current Debt 0 0
Deferred Taxes - Non-Current Liability 0 0
Other Non-Current Liabilities (non interest bearing) 0 0
Minority Interest 0 0
Preference Shares 0 0
Ordinary Shareholders' Equity 0 0
Total Liabilities and Shareholders' Equity 0 0
Total non-current assets 0 0
Total current assets 0 0
Shareholders' equity 0 0
Minority Interest 0 0
Total non-current liabilities 0 0
Total current liabilities 0 0
Cash flow statement items Unilever
(m)
Unilever
(m)
2005 2004
2,624 1,790
Profit Before Taxes and Interest 0 0
Taxes Paid 0 0
Net interest paid 0 0
Net Profit 0 0
Non-Operating Gains (Losses) 0 0
Non-Current Operating Accruals 0 0
Net (Investments in) or Liquidation of Operating Working Capital 0 0
Net (Investments in) or Liquidation of Operating Non-Current Assets 0 0
Net Debt (Repayment) or Issuance 0 0
Dividend (Payments) 0 0
Net Share (Repurchase) or Issuance 0 0
Net change in cash and equivalents 0 0
Statement of changes in equity items Unilever
(m)
Unilever
(m)
2005 2004
16,722 14,528
Beginning-of-year Shareholders' Equity 0 0
Unrealized Revaluations, Net of Transfers to Income 0 0
Recognized Actuarial Gains/Losses 0 0
Gains/Losses on Cash Flow Hedges 0 0
Foreign Exchange Gains/Losses 0 0
Net Profit 0 0
Capital Distributions/Contributions 0 0
Other Changes in Equity 0 0
Ending-of-year Shareholders' Equity 0 0
Classifications