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DANONE Consolidated financial statements 2019 13 
Reconciliation of the operating lease commitments presented in accordance with IAS 17 as of 
December 31, 2018 and the lease debt recognized in the consolidated financial statements as of 
January 1, 2019 
(in € millions) 
 
Operating lease commitments as of December 31, 2018 
718 
Leases not recognized pursuant to the exemptions provided for by IFRS 16 
(26) 
Differences in the assessment of contractual obligations 
46 
Non-discounted lease debt as of January 1, 2019 
738 
Discounting effect 
(67) 
Lease debt recognized as of January 1, 2019 
670 
Note 1.5. First-time application of IFRIC 23 Uncertainty over Income Tax Treatments 
The interpretation IFRIC 23 Uncertainty over Income Tax Treatments, applicable as of January 1, 2019, clarifies the accounting 
treatment used to recognize the fiscal consequences of uncertainties relating to income taxes. Its application has resulted in the 
recognition of additional tax liabilities totaling €93 million, recognized as a reduction of equity as of January 1, 2019, as set out in Note 
1.3 of the Notes to the consolidated financial statements. Uncertain tax liabilities are presented in Other non-current liabilities within 
Other non-current provisions and liabilities in accordance with the accounting principles detailed in Note 15.1 of the Notes to the 
consolidated financial statements. 
Note 1.6. Application of IAS 29 to Argentina 
In 2018, a consensus view was reached that all the conditions for deeming Argentina to be a hyperinflationary economy under IFRS had 
been met and that therefore IAS 29 was now applicable to that country. Danone continues to apply IAS 29 to its activities in Argentina.