3.

Analyses by segment
3.1 Operating segments
Revenue and results

In millions of CHF

Impairment
of goodwill

of which
restructuring costs

of which
impairment (c)

Sales

(a)

Trading
operating profit

Net other trading

income/(expenses) (b)

2014

Zone Europe

15,175

2,327

(105)

(27)

(81)

Zone Americas

27,277

5,117

(316)

(59)

(59)

(1,835)

Zone Asia, Oceania and Africa

18,272

3,408

(110)

(11)

(31)

(52)

Nestl Waters

7,390

714

(34)

(7)

(28)

(1)

Nestl Nutrition

9,614

1,997

(105)

(45)

(13)

(4)

13,884

2,654

(35)

(6)

(4)

(16)

Other businesses

(d)

Unallocated items

(e)

(2,198)

91,612

Total

14,019

(92)

(4)

(41)

(797)

(159)

(257)

(1,908)

In millions of CHF

Impairment
of goodwill

of which
restructuring costs

of which
impairment (c)

Sales

(a)

Trading
operating profit

Net other trading

income/(expenses) (b)

2013 (f)

Zone Europe

15,567

2,331

(115)

(33)

(54)

(2)

Zone Americas

28,358

5,162

(415)

(31)

(91)

Zone Asia, Oceania and Africa

18,851

3,562

(37)

(7)

(13)

7,257

665

(24)

(11)

9,826

1,961

(78)

(11)

(34)

(84)

12,299

2,175

(67)

(43)

(18)

(23)

(109)

(7)

(67)

(845)

(143)

(274)

(114)

Nestl Waters
Nestl Nutrition
Other businesses

(d)

Unallocated items

(e)

92,158

Total

(1,809)
14,047

(5)

(a) Inter-segment sales are not significant.

(b) Included in Trading operating profit.
(c) Impairment of property, plant and equipment and intangible assets.
(d) Mainly Nespresso, Nestl Professional, Nestl Health Science and Nestl Skin Health (renamed following the integration of Galderma as from July 2014).
(e) Refer to the Segment reporting section of Note 1 Accounting policies for the definition of unallocated items.
(f) 2013 comparatives have been restated following the transfer of responsibility for Nestea RTD businesses in geographic Zones to Nestl Waters
effective as from 1 January 2014.

00-031Extract from the Conolidated Financial Statements of the Nestl Group 2014

3. Analyses by segment (continued)

3.1 Operating segments
Assets and other information

In millions of CHF

Depreciation and
amortisation of
segment assets

of which
capital expenditure

Capital additions

Segment assets

of which
goodwill and
intangible assets

2014

Zone Europe

11,308

2,050

749

747

(473)

Zone Americas

20,915

7,952

1,226

1,039

(681)

Zone Asia, Oceania and Africa

15,095

4,580

803

697

(510)

6,202

1,569

327

308

(403)

Nestl Nutrition

24,448

15,352

501

363

(330)

Other businesses (a)

21,345

13,295

10,399

573

(525)

Unallocated items (b)

11,892

9,559

258

187

(136)

Nestl Waters

(1,928)

Inter-segment eliminations

109,277

Total segments

54,357

14,263

3,914

(3,058)

24,173

Non-segment assets

133,450

Total

In millions of CHF

Depreciation and
amortisation of
segment assets

of which
capital
expenditure

Capital additions

Segment assets

of which
goodwill and
intangible assets

2013 (c)

Zone Europe

11,779

2,229

980

964

(517)

Zone Americas

21,243

9,058

1,134

1,019

(769)

Zone Asia, Oceania and Africa

14,165

4,284

1,279

1,280

(520)

6,046

1,575

405

377

(442)

22,517

14,089

562

430

(337)

Nestl Waters
Nestl Nutrition

9,564

3,709

1,091

642

(437)

Unallocated items (b)

11,060

8,768

293

216

(143)

Inter-segment eliminations

(2,021)

Other businesses

(a)

Total segments
Non-segment assets
Total

94,353

43,712

5,744

4,928

(3,165)

26,089
120,442

(a) Mainly Nespresso, Nestl Professional, Nestl Health Science and Nestl Skin Health (renamed following the integration of Galderma
as from July 2014).
(b) Refer to the Segment reporting section of Note 1 Accounting policies for the definition of unallocated items.
(c) 2013 comparatives have been restated following the transfer of responsibility for Nestea RTD businesses in geographic Zones to
Nestl Waters effective as from 1 January 2014.

00-031Extract from the Conolidated Financial Statements of the Nestl Group 2014

3. Analyses by segment (continued)

3.2 Products
Revenue and results

In millions of CHF

Impairment
of goodwill

of which
restructuring costs

of which
impairment (b)

Trading
operating profit

Sales
Powdered and Liquid Beverages

Net other trading

income/(expenses) (a)

2014

(16)

20,302

4,685

(51)

(23)

(28)

6,875

710

(34)

(7)

(27)

(1)

Milk products and Ice cream

16,743

2,701

(162)

(19)

(62)

(1,028)

Nutrition and Health Science (c)

13,046

2,723

(121)

(45)

(16)

(4)

Prepared dishes and cooking aids

13,538

1,808

(148)

(39)

(29)

(807)

9,769

1,344

(129)

(4)

(42)

(52)

11,339

2,246

(60)

(18)

(12)

(2,198)

(92)

(4)

(41)

(797)

(159)

(257)

(1,908)

Water

Confectionery
PetCare
Unallocated items

(d)

91,612

Total

14,019

In millions of CHF

Impairment
of goodwill

of which
restructuring costs

of which
impairment (b)

Trading
operating profit

Sales
Powdered and Liquid Beverages

Net other trading

income/(expenses) (a)

2013

4,649

(95)

(21)

6,773

678

(21)

(9)

Milk products and Ice cream

17,357

2,632

(177)

(14)

(44)

Nutrition and Health Science (c)

11,840

2,228

(120)

(44)

(38)

(107)

Prepared dishes and cooking aids

14,171

1,876

(120)

(28)

(61)

Confectionery

10,283

1,630

(86)

(19)

(23)

PetCare

11,239

2,163

(117)

(1)

(17)

(1,809)

(109)

(7)

(67)

(2)

(845)

(143)

(274)

(114)

Unallocated items

(d)

92,158

Total

14,047

(a) Included in Trading operating profit.

(b) Impairment of property, plant and equipment and intangible assets.
(c) Renamed following the integration of Galderma as from July 2014.
(d) Refer to the Segment reporting section of Note 1 Accounting policies for the definition of unallocated items.

00-031Extract from the Conolidated Financial Statements of the Nestl Group 2014

(27)

20,495

Water

(5)

3. Analyses by segment (continued)

3.2 Products
Assets and liabilities

In millions of CHF

Powdered and Liquid Beverages

Water
Milk products and Ice cream
Nutrition and Health Science

(a)

Prepared dishes and cooking aids

Confectionery
PetCare
Unallocated items
eliminations
Total

(b)

and intra-group

Liabilities

Assets

of which
goodwill and
intangible assets

2014

11,599

648

4,790

5,928

1,532

1,764

14,387

4,874

3,818

32,245

21,578

4,325

13,220

6,099

2,934

7,860

1,964

2,561

14,344

9,182

2,004

1,179

2,176

(2,668)

100,762

48,053

19,528

In millions of CHF

Powdered and Liquid Beverages

Water
Milk products and Ice cream
Nutrition and Health Science

(a)

Prepared dishes and cooking aids

Confectionery
PetCare
Unallocated items
eliminations
Total

(b)

and intra-group

Liabilities

Assets

of which
goodwill and
intangible assets

2013

11,044

477

4,607

6,209

1,621

1,747

14,805

5,220

3,773

28,699

18,648

3,838

13,289

6,373

2,761

8,190

2,071

2,611

14,064

9,185

1,819

1,081

2,146

(2,821)

97,381

45,741

(a) Renamed following the integration of Galderma as from July 2014.

(b) Refer to the Segment reporting section of Note 1 Accounting policies for the definition of unallocated items.

00-031Extract from the Conolidated Financial Statements of the Nestl Group 2014

18,335