3.

Analyses by segment

3.1 Operating segments

Revenue and results

In millions of CHF
2017

of property, plant and

income/(expenses) (c)
Underlying Trading

restructuring costs
operating profit (b)

Net other trading

and amortisation
operating profit

Depreciation
impairment

equipment
of which

of which
Trading
Sales (a)

Zone EMENA 16,535 2,990 2,768 (222) (67) (110) (531)

Zone AMS 28,479 5,791 5,459 (332) (32) (172) (781)
Zone AOA 16,224 3,265 3,123 (142) (89) (21) (514)
Nestlé Waters 7,955 1,012 948 (64) (30) (21) (337)
Nestlé Nutrition 10,361 2,384 2,282 (102) (25) (34) (383)
Other businesses (d) 10,237 1,625 1,174 (451) (116) (286) (492)
Unallocated items (e) — (2,338) (2,521) (183) (7) (29) (189)
Total 89,791 14,729 13,233 (1,496) (366) (673) (3,227)

In millions of CHF
2016*

of property, plant and

income/(expenses) (c)
Underlying Trading

restructuring costs
operating profit (b)

Net other trading

and amortisation
operating profit

Depreciation
impairment

equipment
of which

of which
Trading
Sales (a)

Zone EMENA 17,428 3,020 2,888 (132) (33) (107) (501)

Zone AMS 28,130 5,537 5,356 (181) (20) (112) (777)
Zone AOA 15,904 3,171 3,085 (86) (58) (15) (525)
Nestlé Waters 7,926 990 946 (44) (20) (7) (335)
Nestlé Nutrition 10,326 2,389 2,342 (47) (13) (13) (356)
Other businesses (d) 9,755 1,503 1,407 (96) (8) (45) (483)
Unallocated items (e) — (2,303) (2,331) (28) (5) (1) (155)
Total 89,469 14,307 13,693 (614) (157) (300) (3,132)

*
2016 comparatives have been restated following the change of business structure, effective as from 1 January 2017, for Nestlé Professional (NP)
from a Globally Managed to a Regionally Managed Business.

(a)
Inter-segment sales are not significant.
(b)
Trading operating profit before Net other trading income/(expenses).
(c)
Included in Trading operating profit.
(d)
Mainly Nespresso, Nestlé Health Science and Nestlé Skin Health.
(e)
Refer to the Segment reporting accounting policies above for the definition of unallocated items.

00-027Extract from the Consolidated Financial Statements of the Nestlé Group 2017
3. Analyses by segment (continued)

3.1 Operating segments

Invested capital
and other information
In millions of CHF
2017

non-commercialised

capital expenditure
Capital additions
intangible assets

intangible assets

intangible assets
Invested capital

Impairment of

Impairment of
Goodwill and

goodwill and

of which
Zone EMENA 5,762 1,815 — (30) 786 725
Zone AMS 8,001 8,018 — — 1,430 1,200
Zone AOA 3,848 3,133 (227) — 554 539
Nestlé Waters 2,714 1,475 (3) (2) 594 545
Nestlé Nutrition 5,496 15,290 — — 542 331
Other businesses (a) 2,143 10,572 (2,809) (2) 1,260 421
Unallocated items (b) and inter-segment eliminations 1,462 10,060 — (118) 413 173
Total 29,426 50,363 (3,039) (152) 5,579 3,934

In millions of CHF

non-commercialised 2016*

capital expenditure
Capital additions
intangible assets

intangible assets

intangible assets
Invested capital

Impairment of

Impairment of
Goodwill and

goodwill and

of which
Zone EMENA 4,787 1,682 (2) — 826 791
Zone AMS 7,973 8,210 (67) — 1,148 1,083
Zone AOA 4,125 3,324 (365) — 602 574
Nestlé Waters 2,481 1,534 (5) (14) 556 496
Nestlé Nutrition 5,554 15,506 — — 558 414
Other businesses (a) 2,276 12,878 — (3) 1,449 451
Unallocated items (b) and inter-segment eliminations 1,544 10,270 — (27) 323 201
Total 28,740 53,404 (439) (44) 5,462 4,010

*
2016 comparatives have been restated following the change of business structure, effective as from 1 January 2017, for Nestlé Professional (NP)
from a Globally Managed to a Regionally Managed Business.

(a)
Mainly Nespresso, Nestlé Health Science and Nestlé Skin Health.
(b)
Refer to the Segment reporting accounting policies above for the definition of unallocated items.

00-027Extract from the Consolidated Financial Statements of the Nestlé Group 2017
3. Analyses by segment (continued)

3.2 Products
Revenue and results

In millions of CHF
2017

income/(expenses) (b)
Underlying Trading

property, plant and

restructuring costs
operating profit (a)

Net other trading

operating profit

impairment of

equipment
of which

of which
Trading
Sales

Powdered and Liquid Beverages 20,408 4,461 4,302 (159) (50) (56)
Water 7,455 968 905 (63) (30) (20)
Milk products and Ice cream 13,447 2,509 2,326 (183) (65) (77)
Nutrition and Health Science 15,257 2,961 2,425 (536) (133) (319)
Prepared dishes and cooking aids 11,957 2,103 1,933 (170) (37) (77)
Confectionery 8,805 1,387 1,237 (150) (35) (55)
PetCare 12,462 2,678 2,626 (52) (9) (40)
Unallocated items (c) — (2,338) (2,521) (183) (7) (29)
Total 89,791 14,729 13,233 (1,496) (366) (673)

In millions of CHF
2016*
income/(expenses) (b)
Underlying Trading

property, plant and

restructuring costs
operating profit (a)

Net other trading

operating profit

impairment of

equipment
of which

of which
Trading
Sales

Powdered and Liquid Beverages 19,792 4,270 4,129 (141) (54) (68)
Water 7,414 950 906 (44) (20) (8)
Milk products and Ice cream 14,331 2,759 2,649 (110) (30) (60)
Nutrition and Health Science 15,038 2,900 2,775 (125) (18) (44)
Prepared dishes and cooking aids 12,148 1,940 1,838 (102) (9) (81)
Confectionery 8,679 1,237 1,192 (45) (13) (32)
PetCare 12,067 2,554 2,535 (19) (8) (6)
Unallocated items (c)
— (2,303) (2,331) (28) (5) (1)
Total 89,469 14,307 13,693 (614) (157) (300)

*
2016 comparatives have been restated following the change of business structure, effective as from 1 January 2017, for Nestlé Professional (NP)
from a Globally Managed to a Regionally Managed Business.

(a)
Trading operating profit before Net other trading income/(expenses).
(b)
Included in Trading operating profit.
(c)
Refer to the Segment reporting accounting policies above for the definition of unallocated items.

00-027Extract from the Consolidated Financial Statements of the Nestlé Group 2017
3. Analyses by segment (continued)

3.2 Products
Invested capital
and other information
In millions of CHF
2017

non-commercialised
intangible assets

intangible assets

intangible assets
Invested capital

Impairment of

Impairment of
Goodwill and

goodwill and
Powdered and Liquid Beverages 5,544 831 (3) —
Water 2,590 1,502 (3) (2)
Milk products and Ice cream 3,491 3,073 (137) (1)
Nutrition and Health Science 7,073 27,191 (2,806) (2)
Prepared dishes and cooking aids 3,105 5,590 — (26)
Confectionery 3,026 1,749 (90) (3)
PetCare 3,940 10,095 — —
Unallocated items (a) and intra-group eliminations 1,584 1,900 — (118)
Total 30,353 51,931 (3,039) (152)

In millions of CHF
2016*

non-commercialised
intangible assets

intangible assets

intangible assets
Invested capital

Impairment of

Impairment of
Goodwill and

goodwill and

Powdered and Liquid Beverages 5,610 578 — —

Water 2,408 1,496 (5) (14)
Milk products and Ice cream 4,166 3,478 (402) —
Nutrition and Health Science 7,168 27,560 — (3)
Prepared dishes and cooking aids 3,308 5,571 — —
Confectionery 2,902 1,787 (32) —
PetCare 3,602 10,038 — —
Unallocated items (a) and intra-group eliminations 1,432 2,084 — (27)
Total 30,596 52,592 (439) (44)

*
2016 comparatives have been restated following the change of business structure, effective as from 1 January 2017, for Nestlé Professional (NP)
from a Globally Managed to a Regionally Managed Business.

(a)
Refer to the Segment reporting accounting policies above for the definition of unallocated items.

00-027Extract from the Consolidated Financial Statements of the Nestlé Group 2017